医院收费危机成因及管理机制的探讨

通过分析医院收费危机的成因,应用危机管理的一般理论与方法,对医院收费出现的危机进行分析评估,调动有关资源,果断做出评判,迅速采取措施,最大限度地减少医院损失和影响．同时建立医院收费危机管理机制,使医院收费规范化、合理化,从而从危机中受益．图1,参5．     

试论应收账款的管理

应收账款是单位一项重要的流动资产,如何对应收账款进行有效的控制,不仅关系到单位的营运资金,更关系到单住的经济效益．笔者首先论述了对应收账款的基本认识,在对应收账款特性认识的基础上,分析了应收账款形成的各种原因,并对形成原因进行了总结和分类,针对应收账款的形成原因,提出了如何加强单位应收账款管理的一些思考与对策．参5．     

医院会计核算与成本核算一体化的刍议

目前大多数医院成本核算没有与会计核算资料共享,不利于医院成本核算和管理.此文从医院会计核算与成本核算的概念入手,着重阐述医院会计核算与成本核算化一体化内容,并提出了一体化具体措施及要求,使院领导能及时、客观地掌握医疗活动成本运行状况,为增收节支及发展战略决策提供可靠依据.参6.     

谈《管理学原理》在高职院校酒店管理专业人才培养中的地位——《管理学原理》说课脚本

要充分发挥《管理学原理》教学在高职院校酒店管理专业人才培养中的作用,就必需了解高职院校学生的特点,酒店管理专业人才培养的目标,职业岗位群所要求的职业素养、职业技能和能力要素,管理学原理的学科特点、课程培养目标以及与其他主干课程关系．唯此,才能准确把握实施该课程事项的原则、方法、手段和艺术,使之实现该课程教学的预期目标．参5．     

浅议高校的年度财务预算

财务预算在高校经济管理中如何真正发挥其作用，是每个管理者所关注的课题．本文通过提出如何编制好收入预算和支出预算，使管理者真正的把高校的钱管好、用好，从而提高高等学校办学的社会效益和经济效益阐述了自己的观点．     

餐馆环境管理

菲律宾环境商务何以一直与餐馆一道工作由于不断提高的环境意识和日益增长的公众对像污染这样的问题的关注,菲律宾的环境法律与法规变得越来越严格．为了帮助工业企业达标,成立于１９９２年的菲律宾环境商务（ＰＢＥ）正在促进环境管理概念的实施,这会使各公司能使其废物就削减在源头．ＰＢＥ同菲律宾旅馆与餐馆协会（ＨＲＡＰ）合作,以便在餐馆经营者中间普及这些环境管理概念．成立于１９５１年的ＨＲＡＰ是一个非赢利组织,目前由１１３家旅馆和１２７家餐馆组成．１９９６年,它成立了一个环境委员会,其任务是在该协会会员中间促进…     

浅谈高校学生管理

管理法治化是学生管理正规化、规范化,以及高校减员增效、遏制腐败的客观需要,也是将高校学生管理纳入法治轨道实行严格管理,避免管理工作中侵害学生合法权益和自由的发生所势在必行的事情．笔者针对我国传统高校长久以来存在的“人治”传统而提出的高校学生管理之法治化,着重阐述了高校学生管理“人治”与“法治”的利与弊．参5．     

浅探建立高校教师绩效管理体系

教师工作的好坏,绩效的高低,直接影响着高校的整体效率和利益,因此,掌握和提高教师的工作绩效水平是学校领导者的一项重要职责,而强化和完善绩效管理系统是高校人力资源管理部门的一项战略性任务．该文从绩效管理概念入手分析高校教师实行绩效管理的必要性,并提出了有效实施高校教师绩效管理的建议．参6．     

皇家荷兰壳牌集团公司的环境教育与培训

皇家荷兰壳牌集团公司的总体培训方法目前包含健康、安全与环境（ＨＳＥ）．现在有一个确定胜任各项适当工作需要的ＨＳＥ能力的坚定目标．壳牌公司中的环境教育与培训，当前最重要的问题是支持推进恰当的ＨＳＥ管理并使之与商业事务充分融为一体．除壳牌公司员工和合同人员的教育与培训外，壳牌公司也致力于提高公众的ＨＳＥ意识与理解．     

浅谈项目沟通管理

项目沟通管理把成功所必须的因素——人、想法和信息之间提供了一个关键连接．做好沟通管理是团队成功管理项目的关键因素,从团队接手项目起,项目的信息就以各种方式传递于项目的利益相关方中．所有的项目参与者、设计单位、监理单位、施工单位都希望能以各自的沟通能力、技巧来完成必要的沟通,以使项目建设顺利地进行．参3．     

Capital structures matrix: a model for public access to project interpretation

A growing demand for transparency and accountability in local decision-making has grown substantially in recent years due to an increasing awareness of finite natural resources. Sustainable development captures the interrelatedness of the economy, the environment and social expectations. In addition, transparency in the decision-making process provides the public a method of accountability for public funds. The Capital Structures Model developed in this paper addresses the demand for accountability by focusing on local development projects classified by type of capital (built, human, social and natural) in order to provide information to the average constituent regarding specific county and community development projects. Local assets are initially categorized according to the type of capital to which they most contribute, and then indicators are employed to measure the contribution of a project with respect to increasing the capacity of each type of capital. These indicators are then cross-referenced with local policy to demonstrate how that policy is implemented in local development projects, and which policies contribute to which type of capital. It is the intention of this model to create an informative tool for planners and constituencies that monitors how development projects contribute to communities in terms of each of the four types of capital.     

Spatial aggregation and the value of natural capital

Location matters for the value of capital assets. The value of changes in natural capital wealth can depend on whether natural capital asset prices are measured locally and then aggregated or whether average values are applied over aggregate representative areas. Spatial heterogeneity of resource characteristics and institutions impact approximations of the intertemporal welfare function and accounting price function because when spatial aggregation precedes valuation it implies greater arbitrage opportunities leading to more inelastic shadow (accounting) price functions than when valuation is done locally and then aggregated. Aggregation of observed values across varying resource and institutional characteristics can lead to omitted variables bias. We illustrate these results in the context of groundwater in the Kansas High Plains Aquifer and demonstrate that the accounting price function is less elastic when the accounting price is measured locally. Failure to measure locally and then aggregate could lead to undervaluing scarce resources and overvaluing plentiful ones, which biases wealth accounts in favor of passing the non-declining wealth sustainability test.     

我国纺织行业上市公司资本结构实证研究

资本结构是企业筹资的核心问题之一,上市公司资本结构是否合理直接关系到其企业价值最大化的实现.以纺织行业上市公司公开数据为样本,运用回归分析方法,分析影响我国纺织行业资本结构的因素,认为:资本结构与企业获利能力、资产担保价值正相关,与企业规模负相关,与成长性、实际税率相关不明显.     

Self-insurance against natural disasters

Expenditures on self-insurance to mitigate the effects of natural disasters on the value of private assets are examined in a model where individuals are partially insured against financial loss by a public relief program and where private insurance is unavailable. The model predicts that optimal private expenditures on self-insurance will be excessive or insufficient according to the nature of the technology by which individuals protect their assets. The comparative static effects of variations in the level of public compensation, individual wealth, and attitudes toward risk and the degree of environmental uncertainty on self-insurance expenditures and on the magnitude and frequency of public compensation are also characterized and their implications for remedial government policies are examined.     

基于经济全球一体化背景的我国会计制度改革

分析了经济全球化对我国现行会计准则、对无形资产会计业务、对固定资产折旧方法、对坏账计提的规定及对人力资源会计业务的影响，充分探讨了这些影响对我国会计改革所带来的不利后果；在此基础上提出会计改革的基本思路，即完善会计准则、拓展无形资产的核算范围、对固定资产采用加速折旧法、提高坏账准备率和应尽快将人力资源会计纳入财务会计系统；最后从进一步转换政府职能，加强会计监管，满足社会公共需要和抓住机遇，积极稳妥地开放会计服务市场，提升我国会计行业的竞争力和整体水平及加强会计法规体系建设，积极开展诚信教育，强化职业道德建设和专业技能培训等方面对会计改革提出了三点意见．     

Knowledge-based decision-making model for the management of transit system alternative fuel infrastructures

Energy-efficient and environmentally sustainable public transportation systems are within the solution space provided by alternative fuel vehicles. Given the large revenue service potential of alternative fuel buses within the urban space, they are good candidates for emissions reductions when they are employed as part of a comprehensive urban transit planning process. The determination of the most appropriate alternative fuel bus asset for a given application is not necessarily that straightforward. The typical bus fleet is developed over a broad time horizon with each asset being acquired to meet a certain agency need or to close a perceived gap in the delivery of public transportation service. Therefore, as new assets are considered, it is critical for the fleet manager to consider as many factors of the fleet infrastructure to better ensure the positive impact that the newly acquired asset will have on fleet performance relative to the overall service goals and objectives of the fleet. This study investigates a broad range of alternative fuel bus technologies and the associated factors that will inform the decision-making process. Further, this work utilizes the inventory and understanding of the range of technology factors and leverages the perspective knowledge of industry experts on each of these factors to develop an expert systems decision-making philosophy to aid in the adoption of industry standards, best practices, consistency and sustainability in fleet asset management over time.     

Exploring co-investments in sustainable land management in the Central Rift Valley of Ethiopia

In Ethiopia, not only farmers but also the public and private sector partners are still hesitant to invest in sustainable land management (SLM). This study focuses on the Central Rift Valley and explores the potential for co-investments in SLM, where public and private sector partners support farmers with material, capital, knowledge, etc. A survey revealed current bottlenecks for co-investments and requirements needed to collaboratively invest in SLM. It covered 165 public sector partners (micro-, meso- and macro-level institutions) and 42 private sector partners (banks, exporters and local traders). Results for the public sector show a gap between macro- and micro-/meso-level actors concerning co-investments in SLM. Macro-level institutions do not acknowledge the bottlenecks identified by micro- and meso-level institutions (e.g. lack of accountability, top-down approaches and lack of good leadership). Similarly, opinions on requirements for co-investments in SLM differ considerably, showing that bridging the institutional micro–macro gap is crucial to co-investments. Most factors are related to the wider governance context and to different perceptions among micro- and macro-level actors as to the critical pre-conditions to co-investment in SLM. Improving governance at all institutional levels, capacity building and enhancing a common understanding on barriers to SLM is required. Results for the private sector reveal that economic bottlenecks limit possibilities to co-invest in SLM, and that enabling policies in the public sphere are required to trigger private investments. Hence, the potential for co-investments in SLM is available in Ethiopia at micro- and meso-level and within the private sector, but profound commitment and fundamental policy changes at the macro-level are required to exploit this potential.     

A ‘coastal-hazard GIS’ for Sri Lanka

Following the 2004 tsunami disaster in Sri Lanka, it was apparent that mapping the coast’s vulnerability was essential for future protection of the local populations. We therefore developed a prototype ‘Coastal-hazard GIS’ for Sri Lanka so as to provide an effective tool for decision makers to limit the impact of natural coastal hazards such as sea level rise, tsunamis, storm surges and coastal erosion, and thus protect the exposed assets (population, property, settlements, communications networks, etc.). The prototype was developed on a pilot site in Galle through building up homogeneous data on the land/sea interface from studies conducted on the exposure of the coastal populations, the aim being to enable an evaluation of the hazards combined with the vulnerability and thus an analysis of the risks. Coastal risk scenarios are developed so as to estimate the impacts and consequences of an event (tsunami, storm, etc.) on the assets, the principle behind this being that if, in general, the coastal hazard cannot be decreased, then a better knowledge of it through simulation should make it possible to limit the vulnerability and thus the risk. The Coastal-hazard GIS will also provide a planning tool in terms of locating new settlements, expanding urban areas, siting coastal protection works, etc.     

The derivation of discount rates with an augmented measure of income

Most developed economies invest in public goods such as national defense, education, infrastructure, and the environment. Discount rates used to evaluate such projects should reflect the rate of return on the current mix of investment opportunities. Rates derived from the productivity of private capital neglect returns beyond the market boundary. The present paper derives discount rates using an augmented measure of national income inclusive of non-market goods. In an empirical application focusing on air pollution and climate damages in the United States economy, the paper reports that the difference between augmented and market discount rates averages 0.3 percentage points from 1999 to 2014.