财务外包：给企业一双“慧眼”

财务外包对于那些成长中的中小企业而言，非常类似于借给企业一双“慧眼”——使用外部的财务机构来全面行使企业内部的财务管理职能。而对于大企业，通过财务外包，达到为企业瘦身的目的，将有限资源集中用于发展公司的核心技能，从而追求利润最大化。     

财务信息化的发展设想

财务信息化使得信息覆盖面广,信息量庞大,信息流快捷灵活,能帮助企业有效进行财务预测,提高经济效益,并监督、控制下属企业经济资源及财务经营决策,可以做好资金融通,节约了人力资源,提高了企业内部资金的使用效率,增强企业的市场竞争力。但是,在现实中实行财务信息化的过称中,存在着各种各样的问题。如信息孤岛现象还很严重,系统面临入侵和攻击的压力增大。笔者从以上两个问题出发,做出财务信息化的发展模式构想,以ERP系统为例分析,从保证财务数据的连贯性和准确性,用户访问权限控制,审计人员的权限设置,测试数据通道的完整和安全等方面提出了改进意见。     

赛捷助力吉马酒业实现分销行业精细傥管理

吉马酒业是吉马集团的核心产业,在企业快速发展的背景之下。吉马酒业迫切需要一套企业资源管理系统,来帮助企业管理多变的市场价格、捆绑销售及不同渠道销售的价格策略、快速消费品库存损耗、终端大客户管理以及混乱的财务问题。     

找“管家婆”的学问——ERP专题

什么是ERP ERP（Enterprise Resource Planning）企业资源计划,又称“综合企业管理系统”。它是一个以“管理”为中心的,集企业采购、生产、物流、销售、财务、库存、行政资源等各个业务流程,通过相互流程间的统筹、计划,来实现为企业提高整体资源利用率和运作效率的信息系统。     

钢铁信息化钢铁信息化将迎来六大热点

中国钢铁工业发展己进入到由大转强的新阶段,将在自主知识产权技术、多层信息系统联动、精细化管理、财务集中、信息资源深度开发与汽车企业共建供应链等方面迎来新的热点。     

基于企业价值最大化的电信企业财务战略

企业的财务战略服从于经营战略．以企业价值最大化为目标．因此，企业必须科学地选择财务战略，指明财务活动的发展目标、方向和道路．规范和优化企业的理财行为．提高理财效率。     

供电公司财务部门如何加强工程资金管理

资金是企业生产、经营、发展的动力,是财务集约化管理的核心内容。供电企业资金管理应围绕“管理规范、全面控制、集中运作、提高效率”的原则开展工作,以制度为指导,实现各项资金集约化管理措施全面实用化、常态化,促进业务纵向和信息的纵向贯通、横向集成,从而提高财务管控力和资源优化配置能力,增强执行力和风险防控能力,不断提升资金管理水平。因此,本文对财务部门如何加强工程资金管理进行了分析。     

网络环境下财务信息系统安全问题及措施

社会经济的快速发展,推动了网络信息化时代发展的进程,使得国内外的竞争环境越来越激烈,也使得当前各大行业面临着巨大的挑战。网络技术的发展与应用,使得企业的财务管理环境发生了改变。企业的财务信息系统逐渐成为企业核心管理系统,因此,在企业中,保障企业日常运营管理的关键就是财务信息系统的安全。本文主要对网络环境下财务信息系统安全风险以及其成因进行了分析,并针对网络财务信息系统存在的这些安全问题,提出了一些安全防范措施,从而使得财务信息系统的安全性、可靠性、有效性以及高效性得到提高。     

基于ICE的国资监管财务风险预警系统设计与实现

上海市浦东新区国有资产监督管理委员会需要对旗下四百余家企业直接或间接地进行监管,各企业在生产经营和发展的不同阶段都会面临着各种各样的风险,财务风险管理工作是企业健康发展的重要保障.本文讨论了收集企业自身上报的财务快报的信息系统难于保证数据的正确性和财务风险难以揭露的现状,明确开发基于ICE中间件的国资监管财务风险信息系统的必要性.在此基础上,讨论了设定风险预警标准、形成风险预警、跟踪风险预警和消除风险预警等主要功能,分析了财务基础数据采集、预警产生和风险消除等核心流程.     

基于企业财务报表的财务风险分析--以某矿业公司为例

在激烈的市场竞争环境下，矿业企业一方面需要整合资源提高核心竞争力，另一方面需要加强对财务风险的防控。企业发生财务风险是不可避免的，本文通过对某矿业公司财务情况的了解，查看财务报表和运营情况，对矿业公司在财务管理方面存在的风险进行探讨与分析，总结归纳企业财务风险形成的原因，并制定有效的解决措施。     

Only connect: teaching, technology and telesis

Abstract This paper describes an approach to the design of interactive multimedia materials being developed in a European Community project. The developmental process is seen as a dialogue between technologists and teachers. This dialogue is often problematic because of the differences in training, experience and culture between them. Conditions needed for fruitful dialogue are described and the generic model for learning design used in the project is explained.     

European Community policy and the market

Abstract This paper starts with some reflections on the policy considerations and priorities which are shaping European Commission (EC) research programmes. Then it attempts to position the current projects which seek to capitalise on information and communications technologies for learning in relation to these priorities and the apparent realities of the marketplace. It concludes that while there are grounds to be optimistic about the contribution EC programmes can make to the efficiency and standard of education and training, they are still too technology driven.     

一种自适应子融合集成多分类器方法

融合集成方法已经广泛应用在模式识别领域,然而一些基分类器实时性能稳定性较差,导致多分类器融合性能差,针对上述问题本文提出了一种新的基于多分类器的子融合集成分类器系统。该方法考虑在度量层融合层次之上通过对各类基多分类器进行动态选择,票数最多的类别作为融合系统中对特征向量识别的类别,构成一种新的自适应子融合集成分类器方法。实验表明,该方法比传统的分类器以及分类融合方法识别准确率明显更高,具有更好的鲁棒性。     

Avoiding semantic and temporal gaps in developing software intensive systems

Development of software intensive systems (systems) in practice involves a series of self-contained phases for the lifecycle of a system. Semantic and temporal gaps, which occur among phases and among developer disciplines within and across phases, hinder the ongoing development of a system because of the interdependencies among phases and among disciplines. Such gaps are magnified among systems that are developed at different times by different development teams, which may limit reuse of artifacts of systems development and interoperability among the systems. This article discusses such gaps and a systems development process for avoiding them.     

Designing economic np control charts: A programmed simulation approach

This paper presents control charts models and the necessary simulation software for the location of economic values of the control parameters. The simulation program is written in FORTRAN, requires only 10K of main storage, and can run on most mini and micro computers. Two models are presented - one describes the process when it is operating at full capacity and the other when the process is operating under capacity. The models allow the product quality to deteriorate to a further level before an existing out-of-control state is detected, and they can also be used in situations where no prior knowledge exists of the out-of-control causes and the resulting proportion defectives.     

The development of robot art

Going through a few examples of robot artists who are recognized worldwide, we try to analyze the deepest meaning of what is called “robot art” and the related art field definition. We also try to highlight its well-marked borders, such as kinetic sculptures, kinetic art, cyber art, and cyberpunk. A brief excursion into the importance of the context, the message, and its semiotics is also provided, case by case, together with a few hints on the history of this discipline in the light of an artistic perspective. Therefore, the aim of this article is to try to summarize the main characteristics that might classify robot art as a unique and innovative discipline, and to track down some of the principles by which a robotic artifact can or cannot be considered an art piece in terms of social, cultural, and strictly artistic interest. This work was presented in part at the 13th International Symposium on Artificial Life and Robotics, Oita, Japan, January 31–February 2, 2008     

Explanation and prediction: an architecture for default and abductive reasoning

Although there are many arguments that logic is an appropriate tool for artificial intelligence, there has been a perceived problem with the monotonicity of classical logic. This paper elaborates on the idea that reasoning should be viewed as theory formation where logic tells us the consequences of our assumptions. The two activities of predicting what is expected to be true and explaining observations are considered in a simple theory formation framework. Properties of each activity are discussed, along with a number of proposals as to what should be predicted or accepted as reasonable explanations. An architecture is proposed to combine explanation and prediction into one coherent framework. Algorithms used to implement the system as well as examples from a running implementation are given.     

Three Process Perspectives: Organizations, Teams, and People

This paper provides the author's personal views and perspectives on software process improvement. Starting with his first work on technology assessment in IBM over 20 years ago, Watts Humphrey describes the process improvement work he has been directly involved in. This includes the development of the early process assessment methods, the original design of the CMM, and the introduction of the Personal Software Process (PSP)^SM and Team Software Process (TSP){^SM}. In addition to describing the original motivation for this work, the author also reviews many of the problems he and his associates encountered and why they solved them the way they did. He also comments on the outstanding issues and likely directions for future work. Finally, this work has built on the experiences and contributions of many people. Mr. Humphrey only describes work that he was personally involved in and he names many of the key contributors. However, so many people have been involved in this work that a full list of the important participants would be impractical.     

基于复小波噪声方差显著修正的SAR图像去噪

提出了一种基于复小波域统计建模与噪声方差估计显著性修正相结合的合成孔径雷达(Synthetic Aperture Radar,SAR)图像斑点噪声滤波方法。该方法首先通过对数变换将乘性噪声模型转化为加性噪声模型,然后对变换后的图像进行双树复小波变换(Dualtree Complex Wavelet Transform,DCWT),并对复数小波系数的统计分布进行建模。在此先验分布的基础上,通过运用贝叶斯估计方法从含噪系数中恢复原始系数,达到滤除噪声的目的。实验结果表明该方法在去除噪声的同时保留了图像的细节信息,取得了很好的降噪效果。     

How do children do mathematics with LOGO?

Abstract  This paper considers some results of a study designed to investigate the kinds of mathematical activity undertaken by children (aged between 8 and 11) as they learned to program in LOGO. A model of learning modes is proposed, which attempts to describe the ways in which children used and acquired understanding of the programming/mathematical concepts involved. The remainder of the paper is concerned with discussing the validity and limitations of the model, and its implications for further research and curriculum development.