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效绩评价浅议  [PDF]
韦红梅,金如心
财会月刊 , 2005,
Abstract: 近年来,伴随着国际经济一体化的大潮,我国企业也在主动加快企业效绩评价指标体系的设置进程,不断吸收历史的和国外的经验,试图创建有中国特色的效绩评价方法。下面就中外有关效绩评价的发展历史及内容加以简述,并提出对我国企业效绩评价方法的改进建议。  一、西方企业效绩评价的发展过程  1.简单的成本效绩评价阶段。最早的企业经营效绩评价指标仅是成本,诸如每公里成本、每磅成本等,是伴随着商品货币经济的出现而产生的,带有显著的统计性质。19世纪末,市场经济进一步发展,原来以成本核算评价为主导的方法已不能满足资本家最大限度地提高生产效率以攫取利润的目的和要求,因为已有的成本核算是事后的分析计算,不利于控制。1911年,美国会计工作者哈瑞设计了最早的标准成本制度,实现了成本会计的改革。该办法实现了成本控制,可以大大地提高劳动生产率。标准成本制度标志着一种转变,即由被动的事后反映转变为积极、主动的事前预算和事中控制,达到了对成本进行管理的目的。成本控制的状况即标准成本的执行情况和差异分析结果成为该时期评价企业经营效绩的主要指标。
African leafy vegetables in South Africa
WS Jan van Rensburg, W van Averbeke, R Slabbert, M Faber, P van Jaarsveld, I van Heerden, F Wenhold, A Oelofse
Water SA , 2007,
Abstract: In this article the term ‘African leafy vegetables’ was adopted to refer to the collective of plant species which are used as leafy vegetables and which are referred to as morogo or imifino by African people in South Africa. Function is central in this indigenous concept, which is subject to spatial and temporal variability in terms of plant species that are included as a result of diversity in ecology, culinary repertoire and change over time. As a result, the concept embraces indigenous, indigenised and recently introduced leafy vegetable species but this article is concerned mainly with the indigenous and indigenised species. In South Africa, the collection of these two types of leafy vegetables from the wild, or from cultivated fields where some of them grow as weeds, has a long history that has been intimately linked to women and their traditional livelihood tasks. Among poor people in remote rural areas the use of these types of leafy vegetables is still common but nationwide there is evidence of decline, particularly in urban areas. Cultivation of indigenous or indigenised leafy vegetables is restricted to a narrow group of primarily indigenised species in South Africa. Seven groups of indigenous or indigenised African leafy vegetables that are important in South Africa were given special attention and their local nomenclature, ecology, use and cultivation are discussed.
FATTY ACID COMPOSITION OF SOME LEAFY VEGETABLES OF BANGLADESH  [PDF]
Kamal Karmakar, Tanvir Muslim* and Md. Azizur Rahman
International Journal of Pharmaceutical Sciences and Research , 2013,
Abstract: Fatty acid composition of six different leafy vegetables of Bangladesh was investigated. The amount of bound fatty acids was found to be higher than the free fatty acids in all the leafy vegetables. Different fatty acids were identified and their relative proportions were determined by GLC from the leafy vegetables.
企业效绩评价指标辨析  [PDF]
徐宁蔓,申屠新飞
财会月刊 , 2009,
Abstract: 一、对主营业务利润率的辨析  根据《企业效绩评价操作细则》(简称“细则”)的规定,净资产收益率和总资产报酬率是评价企业财务效益状况的基本指标,主营业务利润率是评价企业盈利能力的修正指标。主营业务利润是指企业主营业务收入扣除主营业务成本、主营业务税金及附加、经营费用后的利润,不包括其他业务利润、投资收益、营业外收支等。在原会计准则下,这一规定是没有问题的,但是根据《企业会计准则第30号——财务报表列报》的规定,利润的计算过程已经取消了“主营业务利润”这个指标,这使得企业利益相关者尤其是企业外部的利益相关者不可能取得计算上述指标所需要的数据,从而无法正确评价企业的经济效益和盈利能力。但是为了能够如实地反映企业的经济效益、客观评价经营者的业绩,细则提出将“主营业务利润率”作为评价企业盈利能力的修正指标。盈利能力基本指标和修正指标从不同角度反映了企业的盈利能力:基本指标是从投资者和债权人的角度评价企业总体盈利能力,修正指标则是从企业经营者的角度评价企业主要经济业务的盈利能力,两者互为补充。
动静结合评价企业效绩的途径  [PDF]
何学斌
财会月刊 , 2005,
Abstract: 本文研究如何以贯彻动态和静态相结合的原则,来科学合理而又适时地评价企业经营效绩,促使企业不断创新和可持续发展。静态评价是指定期采用一成不变的指标体系和评价标准来评价企业效绩,它对于披露企业会计造假行为、促进企业稳定发展显得有些力不从心。动态评价企业效绩有许多方法,本文择其重点进行研究,阐述评价指标的及时更新,随时跟踪评价定量和定性指标、财务和非财务指标,适时修订评价标准值等问题。将动态评价与静态评价有机结合起来,对于正确适时评价企业效绩,推动企业健康发展具有重要意义。  【关键词】评价企业效绩静态动态动静结合在企业集团不断壮大、分权管理盛行的形势下,集团母公司对子公司的业绩评价正确与否,直接关系到集团母公司能否控制和支持子公司积极创新和良性发展。传统的做法是建立一套完整的、数年不变的企业效绩考核指标体系,每年年末对企业评价一次,评出优劣并给予奖惩。笔者认为,这是一种十分必要、不可或缺的评价考核制度,是评价企业经营效绩的基础制度。但问题在于,这种静态评价的做法会造成企业财务人员平时不重视企业经营效绩,临近年末,为了达到各项财务指标的评价标准而忙于调整。有些财务指标是静态指标,它反映企业在某一时点的资产、负债和股东权益的状况,并且这些财务指标又是计算企业财务效益状况、资产营运状况、偿债能力状况和发展能力状况等效绩指标的基础。稍有会计常识的人都知道,这些静态指标在较短时间内很容易被人为调整,即使是收入、费用、利润等动态指标,也可以通过对某些大宗交易入账时间的调整而得到相应的调整。果真如此,势必造成企业年末各项效绩指标达标甚至超标,而实际上在年内很长一段时间并未达标。“达标”意味着企业处于良好的财务状况、营运状况,“未达标”则意味着企业的财务状况、营运状况不佳,企业处于“带病经营”的状况。这个现实可以说明,如果仅仅采用静态评价方法对企业效绩进行评价,那么就会有很多的企业依靠年末、年前的调整而达标,实际上这些企业全年绝大部分时间都处在不良的财务、营运和发展状况之下,长此下去,企业潜在的财务危机迟早会爆发。由此可见,将动态评价与静态评价相结合不失为一种好方法,笔者从指标及时更新、随时跟踪评价和适时修订评价标准三方面来谈谈这种方法。  一、评价指标的及时更新
母子公司战略性效绩评价指标体系的构建  [PDF]
陈宏明(教授),党兴华
财会月刊 , 2007,
Abstract:   本文通过对母子公司战略性效绩评价步骤的分析,在对每个阶段具体情况进行评价分析的基础上,设置相应的效绩评价指标。同时,母公司通过对评价结果的控制分析,适时地修正和调整战略,努力实现企业集团健康、持续发展。  【关键词】母公司子公司效绩评价指标体系  企业集团效绩评价可分为三个层次:第一层次为各投资方对企业集团的效绩评价;第二层次为母公司对子公司及其经营者的效绩评价,以及母公司对其各个下属部门和人员的效绩评价;第三层次为子公司经营者对其所辖部门和人员的效绩评价。其中,第二层次效绩评价体现了企业集团效绩评价的特殊性。由于母公司与子公司之间存在委托代理问题:母公司的目标是整个企业集团的价值最大化,而子公司的目标则是自身价值最大化,为了使母子公司的利益目标相一致,母公司必须完善对子公司的激励与约束机制。建立有效的母子公司效绩评价体系能使母公司有效激励与约束子公司,从而实现企业集团战略,使企业集团内部市场机制与行政机制有效运行,促使子公司改善管理,促进企业集团健康、持续发展。目前,我国母子公司效绩评价体系的构建尚处于摸索阶段,现行的企业效绩评价指标体系无法满足母子公司管理的需要。在此,本文对母子公司效绩评价指标体系的构建进行了研究。
渠丘邑城刍测  [PDF]
吴峰,吴瑞吉
东南文化 , 2002,
Abstract: ????莒南涝坡镇城子遗址的发现,为探讨春秋莒国渠丘的地望提供了可信的依据。
约束销栓混凝土柱的试验研究  [PDF]
陈希方
工业建筑 , 1989, DOI: 10.23204/j.gyjz198911003
Abstract: 本文通过试验和分析表明,无论是中心受压还是偏心受压条件下,约束销栓混凝土柱,约束加宽销栓混凝土柱和名义销栓混凝土柱的承载能力、延性性能,以及对核心混凝土的约束效果,都远远优于参数相同的销栓混凝土柱;而且后者只反映本身的结构性能,不能代表高比厚大很多的钢包混凝土销栓连接的墙体结构性能;只有约束销栓混凝土柱一类(包括加宽和名义)的性能,才接近钢包混凝土销栓连接的墙体结构性能。因此,钢包混凝土销栓连接拱结构的研究,应依约束钢包混凝土销栓连接拱带等一类试验为准。
The commodity systems of four indigenous leafy vegetables in Senegal#
M Diouf, M Gueye, B Faye, O Dleme, C Lo
Water SA , 2007,
Abstract: Increasing the production of traditional leafy vegetables that are well adapted to the agro-ecology of Senegal, easy to grow and requiring low inputs, could greatly help to solve the poverty and malnutrition problems in Senegal. However, leafy vegetables are often overlooked by the scientific community. The species of leafy vegetables dealt with in this paper are roselle (Hibiscus sabdariffa L.), cowpea (Vigna unguiculata (L.) Walp), amaranths (Amaranthus L. spp.) and Moringa (Moringa oleifera Lam). To increase production of traditional leafy vegetables, access to good quality seeds is necessary. Two plantcollecting missions were undertaken throughout Senegal by a multidisciplinary research team. Experimentation on Hibiscus regeneration and characterisation was conducted at ISRA-CDH research station. Sixty-four accessions were collected among the four species. Forty-eight accessions of roselle (Hibiscus sabdariffa L.) were characterised. The level of dissimilarity (63%) within the accessions of roselle confirmed the high degree of intra-species variability. The Richness Index determined for the Diaobe and Matam markets indicated a high degree of genetic diversity of roselle. These are used to select three new lines according to farmers’ preference criteria. In addition, socio-economic surveys were conducted in two pilot villages. It was found that planting dates for leafy vegetables varied greatly, depending on species, locality and season. Sowing was mainly done broadcast. Organic fertilisers were commonly applied. Eighty per cent (80%) of the farmers applied an NPK formulation and small quantities of urea. Traditional irrigation methods are often used in the growing of traditional leafy vegetables. The seeds used by farmers were a mixture of varieties. Farmers identified four types of each of roselle, amaranth and cowpea, but could not differentiate any variety for Moringa. Local markets constitute the main roselle seed supply source. Few farmers have developed traditional methods of seed conservation. Selling of seed is not a common activity in rural areas. Generally, farmers exchange gratuitously theirs seeds. Leaves are commonly sold at the field, in the village, in the nearest city and weekly at local markets called ’Louma‘. Average annual income generated by leaves varies from 41 to 500 USD. Leafy vegetables are used as food and for medicinal purposes. Leafy vegetable consumption in Senegal is around 23 g/person·d.
Trace Metal Distribution in Nigerian Leafy Vegetables  [PDF]
S.S. Asaolu,M.F. Asaolu
Pakistan Journal of Nutrition , 2010,
Abstract: Trace metal distribution in some selected Nigeria leafy vegetables were determined. All the minerals investigated were found present in all the components of the selected vegetables. On the average, zinc was the most abundant metal with averages of 2.82, 1.97 and 2.08 (mg/g) in roots, stem and leaf of the vegetables, while lead was the leafy with averages of 0.07, 0.06 and 0.07 (mg/g), in roots, stems and leaves respectively. Trace metal distribution number (TMDN) indicates that the roots concentrate most of the metals than the stems and leaves.
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