Based on the analysis of the need of a new coordinating mechanism in cyber-value chain, this paper puts forward a cyber-coordinating mechanism, which is a mechanism between market mechanism and firm hierarchical mecha...Based on the analysis of the need of a new coordinating mechanism in cyber-value chain, this paper puts forward a cyber-coordinating mechanism, which is a mechanism between market mechanism and firm hierarchical mechanism. It is the theoretical basic point for setting up the system of Strategic Management Accounting in cyber-value chain. This paper conducts the model of Strategic Management Accounting based on cyber-coordinating mechanism, and presents evidence from a case study that was conducted to understand the impact of disintegration on original suppliers and of reintegration on new suppliers in order to support our cyber-coordinating mechanism hypothesis and the application value of the new model of strategic management accounting in cyber-value chain.展开更多
With the development of Internet information technology, public financial management reform deepening, accounting focus Universities facing the management accounting change, the financial sector as a core sector unive...With the development of Internet information technology, public financial management reform deepening, accounting focus Universities facing the management accounting change, the financial sector as a core sector universities, data centers will become a big school and participate in school management, decision-making, analysis and forecasting. We analyzed the development of university management accounting brings opportunities and challenges, and puts forward some countermeasures. The arrival of the era of big data, data important asset cause rapid Internet Insurance sector is concerned. This paper describes the development of the insurance status of the Internet, combined with the opportunities and challenges facing the era of big data Internet Insurance is proposed under the era of big data Internet Insurance Development Strategy in order to provide reference for the healthy and rapid development of the Internet insurance. For the “Internet ＋”, Big Data applications in other industries to produce value-added effect polymerization, and the lack of coal mine large data mining the potential value of the use of problems in the research of coal mine production safety monitoring enterprise warning, large-scale mining and material handling equipment safety standard remote control of the whole life cycle, coal mining enterprises at all levels of production safety data sharing cloud services platform, cross-dimensional aspects of supply and demand and price forecasting perspective platform for big data application mode analysis, data mining by large technical team unified programming model and set standards in the interface protocol, security co-ordination and so do the pre-proposals. He pointed out that “Internet ＋”, the comprehensive application of big data will become an important means and ways to improve mine safety and production, to achieve lower costs, increase efficiency role.展开更多
This is a review paper based on national and international literature, national inventories and empirical approach. A general overview of the forests, forest management and forest biodiversity of Greece are briefly su...This is a review paper based on national and international literature, national inventories and empirical approach. A general overview of the forests, forest management and forest biodiversity of Greece are briefly summarized. The distribution of the main forest species and their ecosystems in the Geographic regions of Greece is presented in a tabular form. Their multiple functions and uses, their management type/regime, their risks and threats, protection and conservation measures are also synoptically described. Furthermore, adaptive forest management and silviculture as well as management of genetic diversity in order to face climate change are also analysed. Research priority areas on biodiversity and challenges for biodiversity research and related policy in Greece have been summarized. The new Rural Development Program (2014-2020), which is currently in the final phase of implementation, will take into consideration the forest itself and forest-related European and National legal obligations. Finally, major conclusions and research priority areas on future management and conservation of forests are highlighted.展开更多
This article discusses the role assumed by management accounting as a discipline over years. Management accounting has long lived in the shadow of financial accounting, and has been often accused of fostering producti...This article discusses the role assumed by management accounting as a discipline over years. Management accounting has long lived in the shadow of financial accounting, and has been often accused of fostering productivity rather than creativity. The revolution involving the business environment in the last decades has much improved the role of creativity and innovation and the adaptability of the fn-m to the context often was a key to success. This article supports the innovative role of management accounting in the post-modem era, aimed at reducing the strategic dominance of the increasing uncertainty.展开更多
Based on corporate governance, this paper concludes that the core of corporate governance is the board of directors of the listed company. It also analyses the function of the board of directors on preparing, applying...Based on corporate governance, this paper concludes that the core of corporate governance is the board of directors of the listed company. It also analyses the function of the board of directors on preparing, applying and appraising the strategic planning. It draws a conclusion that the new development of management accounting is the application of the board of directors and its several committees.展开更多
This paper is an exploratory study which investigates the introduction and implementation of management accounting changes in Australia. The study first examines the introduction of relatively new management accountin...This paper is an exploratory study which investigates the introduction and implementation of management accounting changes in Australia. The study first examines the introduction of relatively new management accounting techniques in professional journals, conferences, workshops, and professional development programs over a four-year period in Australia. These are among the main sources of transferring information on cost and management accounting changes to potential users in Australia. The purpose of such a study is to get a clear picture of the scope and extent of recently developed cost and management accounting techniques introduced to practitioners in Australia. By identifying the major management accounting changes and developments faced by organizations, the study then investigates the extent of implementations of such changes in practice. The study further explores the hindering and facilitating factors contributing to the implementation of new management accounting changes in organizations.展开更多
As the opportunities offered, most individuals and businesses feel that E-banking energies are great. Thus, threats are unavoidable to banks if they fail to identify consequences and vulnerabilities accompanying e-ban...As the opportunities offered, most individuals and businesses feel that E-banking energies are great. Thus, threats are unavoidable to banks if they fail to identify consequences and vulnerabilities accompanying e-banking practices. The usage rate of e-banking in a top international commercial bank in Malaysia is rather diminutive compare to its other bases in countries like Singapore, China and India. Interestingly, it is on decreasing mode year by year. This study aimed to offer a good set of information of the factors influencing low usage and possibilities to suggest ways to increase the usage among the bank customers. In this study, a comprehensive survey data gathering were used to collect and analyze the respondents and results indicate that ease of use is the most significant contributor to the low usage. 204 valid feedbacks were obtained from the SCM bank＇s customers, with the research indicating that e-banking still has a gap to fill between customers, the bank and the e-system in maximizing the desire of existing clients to go over the net.展开更多
文摘Based on the analysis of the need of a new coordinating mechanism in cyber-value chain, this paper puts forward a cyber-coordinating mechanism, which is a mechanism between market mechanism and firm hierarchical mechanism. It is the theoretical basic point for setting up the system of Strategic Management Accounting in cyber-value chain. This paper conducts the model of Strategic Management Accounting based on cyber-coordinating mechanism, and presents evidence from a case study that was conducted to understand the impact of disintegration on original suppliers and of reintegration on new suppliers in order to support our cyber-coordinating mechanism hypothesis and the application value of the new model of strategic management accounting in cyber-value chain.
文摘With the development of Internet information technology, public financial management reform deepening, accounting focus Universities facing the management accounting change, the financial sector as a core sector universities, data centers will become a big school and participate in school management, decision-making, analysis and forecasting. We analyzed the development of university management accounting brings opportunities and challenges, and puts forward some countermeasures. The arrival of the era of big data, data important asset cause rapid Internet Insurance sector is concerned. This paper describes the development of the insurance status of the Internet, combined with the opportunities and challenges facing the era of big data Internet Insurance is proposed under the era of big data Internet Insurance Development Strategy in order to provide reference for the healthy and rapid development of the Internet insurance. For the “Internet ＋”, Big Data applications in other industries to produce value-added effect polymerization, and the lack of coal mine large data mining the potential value of the use of problems in the research of coal mine production safety monitoring enterprise warning, large-scale mining and material handling equipment safety standard remote control of the whole life cycle, coal mining enterprises at all levels of production safety data sharing cloud services platform, cross-dimensional aspects of supply and demand and price forecasting perspective platform for big data application mode analysis, data mining by large technical team unified programming model and set standards in the interface protocol, security co-ordination and so do the pre-proposals. He pointed out that “Internet ＋”, the comprehensive application of big data will become an important means and ways to improve mine safety and production, to achieve lower costs, increase efficiency role.
文摘This is a review paper based on national and international literature, national inventories and empirical approach. A general overview of the forests, forest management and forest biodiversity of Greece are briefly summarized. The distribution of the main forest species and their ecosystems in the Geographic regions of Greece is presented in a tabular form. Their multiple functions and uses, their management type/regime, their risks and threats, protection and conservation measures are also synoptically described. Furthermore, adaptive forest management and silviculture as well as management of genetic diversity in order to face climate change are also analysed. Research priority areas on biodiversity and challenges for biodiversity research and related policy in Greece have been summarized. The new Rural Development Program (2014-2020), which is currently in the final phase of implementation, will take into consideration the forest itself and forest-related European and National legal obligations. Finally, major conclusions and research priority areas on future management and conservation of forests are highlighted.
文摘This article discusses the role assumed by management accounting as a discipline over years. Management accounting has long lived in the shadow of financial accounting, and has been often accused of fostering productivity rather than creativity. The revolution involving the business environment in the last decades has much improved the role of creativity and innovation and the adaptability of the fn-m to the context often was a key to success. This article supports the innovative role of management accounting in the post-modem era, aimed at reducing the strategic dominance of the increasing uncertainty.
文摘Based on corporate governance, this paper concludes that the core of corporate governance is the board of directors of the listed company. It also analyses the function of the board of directors on preparing, applying and appraising the strategic planning. It draws a conclusion that the new development of management accounting is the application of the board of directors and its several committees.
文摘This paper is an exploratory study which investigates the introduction and implementation of management accounting changes in Australia. The study first examines the introduction of relatively new management accounting techniques in professional journals, conferences, workshops, and professional development programs over a four-year period in Australia. These are among the main sources of transferring information on cost and management accounting changes to potential users in Australia. The purpose of such a study is to get a clear picture of the scope and extent of recently developed cost and management accounting techniques introduced to practitioners in Australia. By identifying the major management accounting changes and developments faced by organizations, the study then investigates the extent of implementations of such changes in practice. The study further explores the hindering and facilitating factors contributing to the implementation of new management accounting changes in organizations.
文摘As the opportunities offered, most individuals and businesses feel that E-banking energies are great. Thus, threats are unavoidable to banks if they fail to identify consequences and vulnerabilities accompanying e-banking practices. The usage rate of e-banking in a top international commercial bank in Malaysia is rather diminutive compare to its other bases in countries like Singapore, China and India. Interestingly, it is on decreasing mode year by year. This study aimed to offer a good set of information of the factors influencing low usage and possibilities to suggest ways to increase the usage among the bank customers. In this study, a comprehensive survey data gathering were used to collect and analyze the respondents and results indicate that ease of use is the most significant contributor to the low usage. 204 valid feedbacks were obtained from the SCM bank＇s customers, with the research indicating that e-banking still has a gap to fill between customers, the bank and the e-system in maximizing the desire of existing clients to go over the net.
