Introduction: Post-operative infections, such as surgical site infections (SSIs), are a significant concern in healthcare settings. Nurses play a crucial role in the prevention and management of these infections. The ...Introduction: Post-operative infections, such as surgical site infections (SSIs), are a significant concern in healthcare settings. Nurses play a crucial role in the prevention and management of these infections. The use of nursing theory could contribute to the prevention of SSIs. The aim of this study was to evaluate the role of nursing theory in the management of surgical site infections (SSIs) in a hospital environment. Method: A cross-sectional study was conducted using descriptive and analytical methods to assess the role of nursing theory in the management of Post-operative infections (POI) in a hospital setting in October 2023. The study population consisted of nurses working in the Surgery, Emergency, and Maternity units at Cibitoke District Hospital. A sample size of 71 nurses working full or part time in the Surgery were invited to participate in this study. A questionnaire was used to collect the data, and SPSS version 21.0 software was used for analysis. Results: The study found that nursing theory did not have any statistically significant place in the management of POI (p-value = 0.523). However, the results showed that experience was the only significant factor influencing the management of POI (p-value = 0.004). This is explained by the analysis of the net effects of the explanatory variable where we noticed that those who had more experience were more likely to manage post-operative infections. The participants’ knowledge regarding nursing theory in the management was poor as they scored less than 30% in all the variables used to measure their knowledge. Conclusion: The study revealed that nurses’ knowledge of nursing theories and their applications in the management of SSIs was poor. Continuing professional development, curriculum review, and in-service training were highly recommended.展开更多
This study explores the significance,current research landscape,and conceptualization of sports safety promotion.Safety in sports is fundamental to youth physical activities,and an excessive focus on or neglect of saf...This study explores the significance,current research landscape,and conceptualization of sports safety promotion.Safety in sports is fundamental to youth physical activities,and an excessive focus on or neglect of safety is unwarranted.Globally,numerous countries have extensively researched sports safety promotion and implemented diverse strategies.Drawing from KABP(Knowledge,Attitude,Behavior,Practice)theory and 4M(Man,Machine,Medium,Management)management,this paper presents a conceptual framework for sports safety promotion.It integrates these theories to devise a comprehensive accident prevention model within a sports safety promotion system.The framework prioritizes enhancing students’safety literacy and underscores the practical application of safety knowledge and skills in simulated sports settings following structured safety education.It aims to enhance students’competency and proficiency in averting sports-related injuries.展开更多
As a cultural concept refl ecting the relationship between humans and forests,forest culture plays an active role in sustainable forest management.Forest parks provide a wide range of ecosystem services essential for ...As a cultural concept refl ecting the relationship between humans and forests,forest culture plays an active role in sustainable forest management.Forest parks provide a wide range of ecosystem services essential for the sustainable development of society,and the relationships between forest culture,green construction and management of forest parks have practical signifi cance.This study aimed to understand the interaction and process of forest culture infl uencing green construction and management in forest parks with the models Knowledge-Attitude-Practice(KAP)and Theory of Planned Behavior(TPB)by proposing a theoretical model.Four hypotheses were tested using data collected from 193 forest park employees in Heilongjiang Province,China.Our results show that forest culture had a signifi cant infl uence on green construction and forest management.In addition,subjective norm and perceived behavioral control directly impacted behavior in green construction and management of the forest park,whereas attitude did not have an impact.Subjective norm had a direct eff ect on attitude.Results between constructs show that forest culture had an indirect eff ect on planning and construction,and on ecological and economic management.Consequently,it supported three of four hypotheses within the proposed model in determining the infl uence of forest culture on green construction and management.展开更多
The coordination mechanism between the career development planning of vocational students and the management of vocational colleges is an important means to improve the quality of education and students’vocational co...The coordination mechanism between the career development planning of vocational students and the management of vocational colleges is an important means to improve the quality of education and students’vocational competitiveness.The application of synergy theory in the field of education emphasizes the interaction and coordination of various elements in the system and pursues the optimization of overall efficiency.Based on the theory of coordination and its relevance to the management of higher vocational colleges,this paper analyzes the current development status and problems of the coordination mechanism and puts forward the strategy of building an efficient coordination mechanism designed to enhance the students’employment competitiveness,promote the all-round development,and provide theoretical and practical support for the reform and development of higher vocational education.展开更多
Limitations of environment management mode of oasis tourism in Xinjiang were analyzed,and deficiencies of end-of-pipe treatment,clean production and whole-process environment management modes were put forward.Over tim...Limitations of environment management mode of oasis tourism in Xinjiang were analyzed,and deficiencies of end-of-pipe treatment,clean production and whole-process environment management modes were put forward.Over time,scenic areas have gradually shifted their"passive"attitudes to"active" towards environment treatment,and it is necessary to promote such an"active"attitude to the treatment of external environment of scenic areas.According to environment management science and stakeholder theory,high-efficiency and all-around management as well as sustainable development of tourism environment will only be achieved by adopting a strategic tourist environment management mode in which all stakeholders participate,establishing a favorable two-way interaction mechanism for all stakeholders,and realizing the internalization of management of external tourism environment.展开更多
The daily management of college on the one hand is to constrain the action of students to achieve the maintenance of school's order and on the other hand is to help students develop good habits and remold certain ...The daily management of college on the one hand is to constrain the action of students to achieve the maintenance of school's order and on the other hand is to help students develop good habits and remold certain concepts of laws, morality and discipline to finally achieve the goal of education. This paper employed a famous theory of management, that is, the"broken window theory"in the research and finally concluded that the application of"broken window theory"in the daily management of colleges can immediately and effectively prevent some of students'bad behaviors and habits from being spread.展开更多
The daily management of college on the one hand is to constrain the action of students to achieve the maintenance of school's order and on the other hand is to help students develop good habits and remold certain ...The daily management of college on the one hand is to constrain the action of students to achieve the maintenance of school's order and on the other hand is to help students develop good habits and remold certain concepts of laws,morality and discipline to finally achieve the goal of education.This paper employed a famous theory of management,that is,the"broken win dow theory"in the research and finally concluded that the application of"broken window theory"in the daily management of colleges can immediately and effectively prevent some of students'bad behaviors and habits from being spread.展开更多
To solve the problem of dynamic power resource allocation for cooperative penetration combat,the continuous game theory is introduced and a two-person general-sum continuous-game-based model is put forward with a comm...To solve the problem of dynamic power resource allocation for cooperative penetration combat,the continuous game theory is introduced and a two-person general-sum continuous-game-based model is put forward with a common payoff function named collaborative detection probability of netted radar countermeasures.Comparing with traditional optimization methods,an obvious advantage of game-based model is an adequate consideration of the opposite potential strategy.This model guarantees a more effective allocation of the both sides′power resource and a higher combat efficiency during a combat.Furthermore,an analysis of the complexity of the proposed model is given and a hierarchical processing method is presented to simplify the calculating process.Simulation results show the validity of the proposed scheme.展开更多
Based on the meaning of economic theory as well as analysis of relevant characteristics of watershed environmental management,a watershed environmental management framework will be created,with building systems of the...Based on the meaning of economic theory as well as analysis of relevant characteristics of watershed environmental management,a watershed environmental management framework will be created,with building systems of theory,principles,methods,and supporting measures.Through the general structure,the watershed environmental management system design can be explored to optimize the allocation of resources and achieve coordinated development of watershed economic growth and environmental protection.展开更多
Background: Pre-eclampsia is one of the pathologies of pregnancy that causes serious maternal and fetal complications. Good nursing management of pre-eclampsia could stabilize and limit possible maternal and fetal com...Background: Pre-eclampsia is one of the pathologies of pregnancy that causes serious maternal and fetal complications. Good nursing management of pre-eclampsia could stabilize and limit possible maternal and fetal complication. Aim: This study aims to assess nurses’ knowledge of the management of pre-eclampsia. This is a descriptive prospective study conducted at the Van Norman Clinic over three-month period from November 1st, 2020 to January 31st, 2021 to assess the knowledge of nurses assigned to the Patient reception service, Emergency service, Gynecological-Obstetrics service and Community Medicine department on the management of pre-eclampsia. Data were treated using Microsoft Word and analyzed by Statistical Package for Social Scientists version 16 (SPSS). During the period of our study, we collected 40 nurses out of 44 nurses, which represents 90.9% (n = 40) of the nurses assigned to the Patient reception service, Emergency service, Gynecological-Obstetrics service and Community Medicine department. Among the 40 cases collected, 30% respondents did not give the true definition of pre-eclampsia. Our study also showed that 70% of nurses had not been trained on the management of pre-eclampsia and 90% had not used nursing theories in their practice while the Inquiry-Based Practice (IBP) and Evidence-Based Practice (EBP) applications were known in 7.5% of cases. With regard to the nursing management of pre-eclampsia, 62.5% of cases knew the first gestures of management while 90% of cases did not know the overall nursing management of pre-eclampsia. Last of continuing education, use of nursing theories and lack of resuscitation were the main obstacles observed in the nursing management of pre-eclampsia. For better nursing management of pre-eclampsia, emphasis should be placed on building staff capacity and executing the care plan by applying nursing theories.展开更多
Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms' com...Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms' competitive advantage in relation to cost leadership strategy. Consequently, firms have implemented contemporary cost management systems, such as activity-based management, business process re-engineering, life-cycle costing, target costing, and theory of constraint (TOC), to enable them to become low-cost producers and compete effectively and sustain their performance. Furthermore, focusing on cost management to improve profitability has led to the integration of activity-based costing (ABC) and TOC. Therefore, the aim of this study is to review literature and discuss how integration of ABC and TOC can result in improved and sustained cost management. While these methods have different approaches in addressing cost management, treating them as complementary cost management approaches can result in improved cost management due to improved product costing, improved cost reporting, improved product-mix decisions, and improved cycle-time management. Improvement in cost management will then result in sustained cost management. Sustained cost management is further enhanced with the investment in information customer and shareholder value technology that supports cross-functional decision making to continue creating to remain competitive in the market.展开更多
With the development of marine economy in coastal provinces and cities,there comes a series of environmental problems. Marine regional management,as a completely new marine management mode,transforms traditional manag...With the development of marine economy in coastal provinces and cities,there comes a series of environmental problems. Marine regional management,as a completely new marine management mode,transforms traditional management mode and can protect marine ecosystem. Thus,the marine regional management is feasible and applicable in China. This paper firstly discussed connotation and development of the marine regional management in China and pointed that the marine regional management is integrated management of a certain marine region. Next,it summarized characteristics of the marine regional management at current stage,for example,land-based pollution of trans-geographic system and marine management under regional government cooperative mechanism. Finally,it came up with recommendations including combining theory and practice of the marine regional management,and establishing marine regional management system as soon as possible,to realize benign interaction and sustainable development of marine economy and ecological environment.展开更多
I.Manuscript Format Manuscripts should be in MS Word format. Authors are advised to download the document, Manuscript Submission Template, as a template or for more details on preparing their submissions for considera...I.Manuscript Format Manuscripts should be in MS Word format. Authors are advised to download the document, Manuscript Submission Template, as a template or for more details on preparing their submissions for consideration.展开更多
This study discusses "theory of strategic human resource management (HRM) has an impact on research topic of this study is to discuss SHRM resource management (SHRM)". Theory of SHRM is that human firm performan...This study discusses "theory of strategic human resource management (HRM) has an impact on research topic of this study is to discuss SHRM resource management (SHRM)". Theory of SHRM is that human firm performance through employee performance. Therefore, the theory. Research method is literature scanning. Research findings are, firstly, that strategic HRM can be defined with employee/firm performance relationship. Secondly, this study depicts its own SHRM model. In this model, HRM practices develop individual performance of employees in organizations, and individual performance increases performance of business departments, such as supply department, finance department, marketing department, logistics department, etc., and performance of business departments has an impact on firm performance. Furthermore, this study makes its SHRM definition. So far, there have been two definitions of SHRM in literature studies. The first definition identifies SHRM with corporate strategies and competitive advantage. The second definition describes SHRM with HRM-firm performance relationship. This study makes the third definition, namely, SHRM is employee/firm performance relationship, and this definition is figured in an SHRM model in this study.展开更多
With the development of the social economy,the traditional transportation mode will be replaced by the new mode which emphasizes the integration and cooperation between the transportation modes.The advent of automobil...With the development of the social economy,the traditional transportation mode will be replaced by the new mode which emphasizes the integration and cooperation between the transportation modes.The advent of automobilization in China has further intensified the pressure of the road traffic.The traffic jam alarm caused by the traffic accidents is increasing year by year.The minor accidents that can be dealt with quickly account for more than 70%of the traffic accidents.Traditionally,when dealing with the minor accidents,car owners often choose to stay on the spot and wait for the traffic police to deal with them.It is easy to cause"minor accidents and big traffic jams",which lead to the congestion of a road,a bridge and even a block.展开更多
In recent years,people's work and life have been unable to break away from the application of technology and information industry.However,the booming and huge influence of big data and information age has a greate...In recent years,people's work and life have been unable to break away from the application of technology and information industry.However,the booming and huge influence of big data and information age has a greater impact on people.In this form,the traditional model of public hospitals has a huge collision with it,so it actively seeks a way out and actively develops it.In the subsequent development,it needs to abandon the financial management mode of inefficiency,energy consumption,etc.,advanced financial management model to improve the financial management of public hospitals.This paper mainly studies the application and exploration of BPR theory in hospital financial management under the informationization.Firstly,it discusses and analyzes the BPR theory in detail.Secondly,it combines the status quo of public hospitals to reconstruct the information management financial management plan.Before and after the comparison,the application is applied to the daily financial management of the hospital according to the actual situation.展开更多
Earnings management has been a hot topic in academic research. The research on this issue has been enduring for a long time. Especially in the era of large data, "Intemet +" has become a new research field, and the...Earnings management has been a hot topic in academic research. The research on this issue has been enduring for a long time. Especially in the era of large data, "Intemet +" has become a new research field, and the research on earnings management has risen to a new height. In addition, the outbreak of social events such as Enron, San and so on has caused the country to pay more and more attention to the social responsibility of the enterprises besides the economic interests. Besides, the enterprises need to compile the social responsibility report. We can see that social responsibility has become a hotspot in the academic research. The two hot issues combined with game theory to analyze the relationship between the two, put forward measures of governance.展开更多
This article gives an overview of my book French Philosophy and Social Theory. A Perspective for Ethics and Philosophy of Management, published by Springer 2014. As an extension of my earlier work on French philosophy...This article gives an overview of my book French Philosophy and Social Theory. A Perspective for Ethics and Philosophy of Management, published by Springer 2014. As an extension of my earlier work on French philosophy, this book provides an application of important concepts from contemporary French philosophy to business ethics and the ethics of organizations. Although the book covers a wide range of philosophers and philosophical movements, there is a core and deep unity of the book. This is the demonstration of how the conceptual resources of contemporary French philosophy from the early 20th Century to the present day can be applied to give us new perspectives on business ethics and the ethics of organizations.展开更多
The hospital medical crisis management is the strategy adopted by hospitals for medical crisis.It aims to minimize the loss brought about by medical crisis to the hospital through management.By using 4R theory of cris...The hospital medical crisis management is the strategy adopted by hospitals for medical crisis.It aims to minimize the loss brought about by medical crisis to the hospital through management.By using 4R theory of crisis management and taking the incident of"sky-high medical expenses"happened in Second Affiliated Hospital of Harbin Medical University as an example,we study how to improve and perfect the medical crisis management strategy of hospitals in our country.As a result,we think hospitals can improve the crisis management strategy from four aspects of curtailment,preparation,reaction and resilience,so as to solve this issue appropriately,protect the legitimate rights and interests of patients to the greatest extent and promote the sustainable development of the hospital.展开更多
Integrating theory and practice into teaching is an advanced pedagogy, particularly suitable for the cultivation of applied talents in higher vocational colleges. In this paper, the author first discusses the connotat...Integrating theory and practice into teaching is an advanced pedagogy, particularly suitable for the cultivation of applied talents in higher vocational colleges. In this paper, the author first discusses the connotation of the teaching method as integration of theory and practice and illustrates the background and significance of employing this teaching method in the curriculum reform of hotel management in higher vocational colleges. After that, the teaching content, methods as well as evaluation system are elaborated for implementing the integration of theory and practice teaching, and finally, some countermeasures are put forward for improving this teaching method.展开更多
文摘Introduction: Post-operative infections, such as surgical site infections (SSIs), are a significant concern in healthcare settings. Nurses play a crucial role in the prevention and management of these infections. The use of nursing theory could contribute to the prevention of SSIs. The aim of this study was to evaluate the role of nursing theory in the management of surgical site infections (SSIs) in a hospital environment. Method: A cross-sectional study was conducted using descriptive and analytical methods to assess the role of nursing theory in the management of Post-operative infections (POI) in a hospital setting in October 2023. The study population consisted of nurses working in the Surgery, Emergency, and Maternity units at Cibitoke District Hospital. A sample size of 71 nurses working full or part time in the Surgery were invited to participate in this study. A questionnaire was used to collect the data, and SPSS version 21.0 software was used for analysis. Results: The study found that nursing theory did not have any statistically significant place in the management of POI (p-value = 0.523). However, the results showed that experience was the only significant factor influencing the management of POI (p-value = 0.004). This is explained by the analysis of the net effects of the explanatory variable where we noticed that those who had more experience were more likely to manage post-operative infections. The participants’ knowledge regarding nursing theory in the management was poor as they scored less than 30% in all the variables used to measure their knowledge. Conclusion: The study revealed that nurses’ knowledge of nursing theories and their applications in the management of SSIs was poor. Continuing professional development, curriculum review, and in-service training were highly recommended.
文摘This study explores the significance,current research landscape,and conceptualization of sports safety promotion.Safety in sports is fundamental to youth physical activities,and an excessive focus on or neglect of safety is unwarranted.Globally,numerous countries have extensively researched sports safety promotion and implemented diverse strategies.Drawing from KABP(Knowledge,Attitude,Behavior,Practice)theory and 4M(Man,Machine,Medium,Management)management,this paper presents a conceptual framework for sports safety promotion.It integrates these theories to devise a comprehensive accident prevention model within a sports safety promotion system.The framework prioritizes enhancing students’safety literacy and underscores the practical application of safety knowledge and skills in simulated sports settings following structured safety education.It aims to enhance students’competency and proficiency in averting sports-related injuries.
基金supported by the Natural Science Foundation of China(Grants No.71673136).
文摘As a cultural concept refl ecting the relationship between humans and forests,forest culture plays an active role in sustainable forest management.Forest parks provide a wide range of ecosystem services essential for the sustainable development of society,and the relationships between forest culture,green construction and management of forest parks have practical signifi cance.This study aimed to understand the interaction and process of forest culture infl uencing green construction and management in forest parks with the models Knowledge-Attitude-Practice(KAP)and Theory of Planned Behavior(TPB)by proposing a theoretical model.Four hypotheses were tested using data collected from 193 forest park employees in Heilongjiang Province,China.Our results show that forest culture had a signifi cant infl uence on green construction and forest management.In addition,subjective norm and perceived behavioral control directly impacted behavior in green construction and management of the forest park,whereas attitude did not have an impact.Subjective norm had a direct eff ect on attitude.Results between constructs show that forest culture had an indirect eff ect on planning and construction,and on ecological and economic management.Consequently,it supported three of four hypotheses within the proposed model in determining the infl uence of forest culture on green construction and management.
文摘The coordination mechanism between the career development planning of vocational students and the management of vocational colleges is an important means to improve the quality of education and students’vocational competitiveness.The application of synergy theory in the field of education emphasizes the interaction and coordination of various elements in the system and pursues the optimization of overall efficiency.Based on the theory of coordination and its relevance to the management of higher vocational colleges,this paper analyzes the current development status and problems of the coordination mechanism and puts forward the strategy of building an efficient coordination mechanism designed to enhance the students’employment competitiveness,promote the all-round development,and provide theoretical and practical support for the reform and development of higher vocational education.
文摘Limitations of environment management mode of oasis tourism in Xinjiang were analyzed,and deficiencies of end-of-pipe treatment,clean production and whole-process environment management modes were put forward.Over time,scenic areas have gradually shifted their"passive"attitudes to"active" towards environment treatment,and it is necessary to promote such an"active"attitude to the treatment of external environment of scenic areas.According to environment management science and stakeholder theory,high-efficiency and all-around management as well as sustainable development of tourism environment will only be achieved by adopting a strategic tourist environment management mode in which all stakeholders participate,establishing a favorable two-way interaction mechanism for all stakeholders,and realizing the internalization of management of external tourism environment.
文摘The daily management of college on the one hand is to constrain the action of students to achieve the maintenance of school's order and on the other hand is to help students develop good habits and remold certain concepts of laws, morality and discipline to finally achieve the goal of education. This paper employed a famous theory of management, that is, the"broken window theory"in the research and finally concluded that the application of"broken window theory"in the daily management of colleges can immediately and effectively prevent some of students'bad behaviors and habits from being spread.
文摘The daily management of college on the one hand is to constrain the action of students to achieve the maintenance of school's order and on the other hand is to help students develop good habits and remold certain concepts of laws,morality and discipline to finally achieve the goal of education.This paper employed a famous theory of management,that is,the"broken win dow theory"in the research and finally concluded that the application of"broken window theory"in the daily management of colleges can immediately and effectively prevent some of students'bad behaviors and habits from being spread.
基金Supported by the National Natural Science Foundation of China(60774064,61305133)the National Research Foundation for the Doctoral Program of Higher Education of China(20116102110026)+1 种基金the Aerospace Technology Support Foundation(2013-HT-XGD)the Aeronautical Science Foundation of China(2013zc53037)
文摘To solve the problem of dynamic power resource allocation for cooperative penetration combat,the continuous game theory is introduced and a two-person general-sum continuous-game-based model is put forward with a common payoff function named collaborative detection probability of netted radar countermeasures.Comparing with traditional optimization methods,an obvious advantage of game-based model is an adequate consideration of the opposite potential strategy.This model guarantees a more effective allocation of the both sides′power resource and a higher combat efficiency during a combat.Furthermore,an analysis of the complexity of the proposed model is given and a hierarchical processing method is presented to simplify the calculating process.Simulation results show the validity of the proposed scheme.
基金financially supported by the Fundamental Research Funds for the Central Public Welfare Research Institute of Chinese Research Academy of Environmental Sciences[grant number 2012YSKY17]
文摘Based on the meaning of economic theory as well as analysis of relevant characteristics of watershed environmental management,a watershed environmental management framework will be created,with building systems of theory,principles,methods,and supporting measures.Through the general structure,the watershed environmental management system design can be explored to optimize the allocation of resources and achieve coordinated development of watershed economic growth and environmental protection.
文摘Background: Pre-eclampsia is one of the pathologies of pregnancy that causes serious maternal and fetal complications. Good nursing management of pre-eclampsia could stabilize and limit possible maternal and fetal complication. Aim: This study aims to assess nurses’ knowledge of the management of pre-eclampsia. This is a descriptive prospective study conducted at the Van Norman Clinic over three-month period from November 1st, 2020 to January 31st, 2021 to assess the knowledge of nurses assigned to the Patient reception service, Emergency service, Gynecological-Obstetrics service and Community Medicine department on the management of pre-eclampsia. Data were treated using Microsoft Word and analyzed by Statistical Package for Social Scientists version 16 (SPSS). During the period of our study, we collected 40 nurses out of 44 nurses, which represents 90.9% (n = 40) of the nurses assigned to the Patient reception service, Emergency service, Gynecological-Obstetrics service and Community Medicine department. Among the 40 cases collected, 30% respondents did not give the true definition of pre-eclampsia. Our study also showed that 70% of nurses had not been trained on the management of pre-eclampsia and 90% had not used nursing theories in their practice while the Inquiry-Based Practice (IBP) and Evidence-Based Practice (EBP) applications were known in 7.5% of cases. With regard to the nursing management of pre-eclampsia, 62.5% of cases knew the first gestures of management while 90% of cases did not know the overall nursing management of pre-eclampsia. Last of continuing education, use of nursing theories and lack of resuscitation were the main obstacles observed in the nursing management of pre-eclampsia. For better nursing management of pre-eclampsia, emphasis should be placed on building staff capacity and executing the care plan by applying nursing theories.
文摘Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms' competitive advantage in relation to cost leadership strategy. Consequently, firms have implemented contemporary cost management systems, such as activity-based management, business process re-engineering, life-cycle costing, target costing, and theory of constraint (TOC), to enable them to become low-cost producers and compete effectively and sustain their performance. Furthermore, focusing on cost management to improve profitability has led to the integration of activity-based costing (ABC) and TOC. Therefore, the aim of this study is to review literature and discuss how integration of ABC and TOC can result in improved and sustained cost management. While these methods have different approaches in addressing cost management, treating them as complementary cost management approaches can result in improved cost management due to improved product costing, improved cost reporting, improved product-mix decisions, and improved cycle-time management. Improvement in cost management will then result in sustained cost management. Sustained cost management is further enhanced with the investment in information customer and shareholder value technology that supports cross-functional decision making to continue creating to remain competitive in the market.
文摘With the development of marine economy in coastal provinces and cities,there comes a series of environmental problems. Marine regional management,as a completely new marine management mode,transforms traditional management mode and can protect marine ecosystem. Thus,the marine regional management is feasible and applicable in China. This paper firstly discussed connotation and development of the marine regional management in China and pointed that the marine regional management is integrated management of a certain marine region. Next,it summarized characteristics of the marine regional management at current stage,for example,land-based pollution of trans-geographic system and marine management under regional government cooperative mechanism. Finally,it came up with recommendations including combining theory and practice of the marine regional management,and establishing marine regional management system as soon as possible,to realize benign interaction and sustainable development of marine economy and ecological environment.
文摘I.Manuscript Format Manuscripts should be in MS Word format. Authors are advised to download the document, Manuscript Submission Template, as a template or for more details on preparing their submissions for consideration.
文摘This study discusses "theory of strategic human resource management (HRM) has an impact on research topic of this study is to discuss SHRM resource management (SHRM)". Theory of SHRM is that human firm performance through employee performance. Therefore, the theory. Research method is literature scanning. Research findings are, firstly, that strategic HRM can be defined with employee/firm performance relationship. Secondly, this study depicts its own SHRM model. In this model, HRM practices develop individual performance of employees in organizations, and individual performance increases performance of business departments, such as supply department, finance department, marketing department, logistics department, etc., and performance of business departments has an impact on firm performance. Furthermore, this study makes its SHRM definition. So far, there have been two definitions of SHRM in literature studies. The first definition identifies SHRM with corporate strategies and competitive advantage. The second definition describes SHRM with HRM-firm performance relationship. This study makes the third definition, namely, SHRM is employee/firm performance relationship, and this definition is figured in an SHRM model in this study.
文摘With the development of the social economy,the traditional transportation mode will be replaced by the new mode which emphasizes the integration and cooperation between the transportation modes.The advent of automobilization in China has further intensified the pressure of the road traffic.The traffic jam alarm caused by the traffic accidents is increasing year by year.The minor accidents that can be dealt with quickly account for more than 70%of the traffic accidents.Traditionally,when dealing with the minor accidents,car owners often choose to stay on the spot and wait for the traffic police to deal with them.It is easy to cause"minor accidents and big traffic jams",which lead to the congestion of a road,a bridge and even a block.
文摘In recent years,people's work and life have been unable to break away from the application of technology and information industry.However,the booming and huge influence of big data and information age has a greater impact on people.In this form,the traditional model of public hospitals has a huge collision with it,so it actively seeks a way out and actively develops it.In the subsequent development,it needs to abandon the financial management mode of inefficiency,energy consumption,etc.,advanced financial management model to improve the financial management of public hospitals.This paper mainly studies the application and exploration of BPR theory in hospital financial management under the informationization.Firstly,it discusses and analyzes the BPR theory in detail.Secondly,it combines the status quo of public hospitals to reconstruct the information management financial management plan.Before and after the comparison,the application is applied to the daily financial management of the hospital according to the actual situation.
文摘Earnings management has been a hot topic in academic research. The research on this issue has been enduring for a long time. Especially in the era of large data, "Intemet +" has become a new research field, and the research on earnings management has risen to a new height. In addition, the outbreak of social events such as Enron, San and so on has caused the country to pay more and more attention to the social responsibility of the enterprises besides the economic interests. Besides, the enterprises need to compile the social responsibility report. We can see that social responsibility has become a hotspot in the academic research. The two hot issues combined with game theory to analyze the relationship between the two, put forward measures of governance.
文摘This article gives an overview of my book French Philosophy and Social Theory. A Perspective for Ethics and Philosophy of Management, published by Springer 2014. As an extension of my earlier work on French philosophy, this book provides an application of important concepts from contemporary French philosophy to business ethics and the ethics of organizations. Although the book covers a wide range of philosophers and philosophical movements, there is a core and deep unity of the book. This is the demonstration of how the conceptual resources of contemporary French philosophy from the early 20th Century to the present day can be applied to give us new perspectives on business ethics and the ethics of organizations.
基金This work was supported by supported by National Social Science fund Major Projects(Grand 18ZDA088)National Social Science Foundation Project(Grand 18BGL242).
文摘The hospital medical crisis management is the strategy adopted by hospitals for medical crisis.It aims to minimize the loss brought about by medical crisis to the hospital through management.By using 4R theory of crisis management and taking the incident of"sky-high medical expenses"happened in Second Affiliated Hospital of Harbin Medical University as an example,we study how to improve and perfect the medical crisis management strategy of hospitals in our country.As a result,we think hospitals can improve the crisis management strategy from four aspects of curtailment,preparation,reaction and resilience,so as to solve this issue appropriately,protect the legitimate rights and interests of patients to the greatest extent and promote the sustainable development of the hospital.
文摘Integrating theory and practice into teaching is an advanced pedagogy, particularly suitable for the cultivation of applied talents in higher vocational colleges. In this paper, the author first discusses the connotation of the teaching method as integration of theory and practice and illustrates the background and significance of employing this teaching method in the curriculum reform of hotel management in higher vocational colleges. After that, the teaching content, methods as well as evaluation system are elaborated for implementing the integration of theory and practice teaching, and finally, some countermeasures are put forward for improving this teaching method.