浅谈校园一卡通与加强高校财务管理

信息技术的发展带来高校管理理念与管理模式的变革,以网络与IC卡技术为平台的高科技产品——校园一卡通在高校的建设逐步得到重视。该文概述了校园一卡通的含义及主要功能,分析了校园一卡通的应用对高校财务管理的影响,并对基于一卡通平台加强财务管理进行了现实的思考。     

Financial assessment of health and safety programmes in the workplace

In evaluating health and safety improvements for performance improvement, it is necessary to account for both the contributions of a healthy workforce and the resources required supporting it.

The Economic Assessment of the Work Environment (EAWE) is a financial framework that helps management forecast the financial benefits of health and safety implementations. The five-step process comprises (1) a health assessment to identify critical elements in the work environment, (2) an action plan to address gaps, (3) performance targets based on internal goals and external benchmarks, (4) transformation of the expected improvements in health and safety into expected performance outcomes, and (5) implementation in stages, starting from individual jobs to entire organisation.

EAWE offers a dynamic framework for corporate decision-makers when evaluating health and safety programmes. Further research should explore the bounds of EAWE across different types of organisations and the evolution of performance over time.     

Implementation of service systems on the shop-floor level in financial service companies. Empirical evidence from Australia and Germany

This article presents the practices of Australian and German financial service providers regarding the implementation of shop-floor control within different types of service systems. The results delivered in this article should serve as a guideline for future research to develop and adapt methods for shop-floor control in financial service systems. Interviews with 25 experts from the Australian and German financial services industry reveal novel insights into the practice of shop-floor control, suggesting that methods and concepts from manufacturing are only used to a limited extent for shop-floor control. Shop-floor control is mostly used to react quickly to unexpected deviations due to a low usage of forecasts and information systems. Thus, there seems to be improvement potential in the financial services industry in comparison with in the manufacturing industry in terms of shop-floor control. Further research within the production research area should use the empirical insights to test and adapt existing methods and to develop new ones, taking cultural differences into account.     

强化财务成本控制 促进经济效益提高

在海南气体处理厂工程项目中,中海石油平台制造公司在总结以往单项工程财务管理经验的基础上,认真分析了该项目的特点,在财务管理上进行了大胆的探索与改革,即对整个工程实行了“施工全过程的成本控制管理”,采取了按部门控制费用的措施;充分发挥了计算机在财务管理上的作用;财务人员深入各部门和施工现场,掌握工程施工情况,更好地控制成本,跟踪并及时反馈核算情况;准确掌握税收政策,避免重复纳税,使承包工程取得很好的经济效益。     

An approach to discovering multi-temporal patterns and its application to financial databases

Managerial decision-making processes often involve data of the time nature and need to understand complex temporal associations among events. Extending classical association rule mining approaches in consideration of time in order to obtain temporal information/knowledge is deemed important for decision support, which is nowadays one of the key issues in business intelligence. This paper presents the notion of multi-temporal patterns with four different temporal predicates, namely before, during, equal and overlap, and discusses a number of related properties, based on which a mining algorithm is designed. This enables us to effectively discover multi-temporal patterns in large-scale temporal databases by reducing the database scan in the generation of candidate patterns. The proposed approach is then applied to stock markets, aimed at exploring possible associative movements between the stock markets of Chinese mainland and Hong Kong so as to provide helpful knowledge for investment decisions.     

小议廊坊市财政网站建设和管理成效

政府门户网站是地方各级政府单位通过互联网方式对外展示政府形象,实现政府信息对外公开的重要渠道。财政部门作为政府的一个重要的综合经济管理部门,其网站建设与管理在财政工作中发挥着重要的作用。该文以廊坊市财政网站从建设到管理实践过程为例,系统论述了财政网站建设的重要性,并详细总结了该网站建成后的一系列成效。     

Creating the Enabling Environment for More Transparent and Better-resourced Local Governments: A Case of E-taxation in the Philippines

This research joins the growing body of literature that advocates for the use of information and communication technology (ICT) in local governance more particularly in public financial management. Using a case study in Bohol, a province in the Philippines, this paper discusses the impact of ICT on local revenue generation by analyzing both quantitative and qualitative data from 15 municipalities which used e-taxation. This paper argues that the use of ICT can make possible more transparent and accountable revenue generation systems to benefit both government and taxpayers. However, these results are differentiated depending on the level of political leadership, the nature of articulation of the demand for ICT use, the ratio of benefit against cost, and the availability of technical skills and resources at the sub-national level. It is within this context that an eco-system analysis is argued to be useful in analyzing how ICT can be adopted, scaled, and used by sub-national governments to achieve better governance.     

Forecasting financial time series using a methodology based on autoregressive integrated moving average and Taylor expansion

Financial time series prediction is regarded as one of the most challenging job because of its inherent complexity, and the hybrid forecasting model incorporating autoregressive integrated moving average and support vector machine (SVM) has been implemented widely to deal with the both linear and nonlinear patterns in time series data. However, the SVM model does not take into consideration the time correlation knowledge between different data points in time series, which impacts the learning efficiency of the SVM in real application. To overcome this restriction, this paper proposes the Taylor Expansion Forecasting model as an alternative to the SVM and develops a novel hybrid methodology via combining autoregressive integrated moving average and Taylor Expansion Forecasting to exploit the comprehensive forecasting capacity to the financial time series data with noise. Both theoretical proof and empirical results obtained on several commodity future prices demonstrate that the proposed hybrid model improves greatly the forecasting accuracy.     

面向大规模金融对账文件的近似比对模型及系统

针对TB级的大规模金融对账文件的近似比对问题,本文深入分析了金融对账文件的特点,以提升比对速度作为研究目标,提出了一种多层次的近似比对模型-UpCompare模型.UpCompare模型以多进程为扩展基础,采用哈希索引建立映射表结合快速致胜策略为核心算法.测试结果表明,运用UpCompare模型,我国银行卡清算系统的每日清算文件近似比对效率提升了5倍以上.     

财务报销单据智能审批系统

随着市场竞争日趋激烈,成本控制对企业的重要性日益增加.财务报销系统是企业成本支出的重要窗口,对控制企业成本起着关键性的作用.传统的财务报销管理软件侧重于业务处理,对报销支出的管控较弱,而且各级管理者在审批报销单据时常常因为缺乏相关信息而只能走过场式审批.本文目标是通过构建财务报销单据智能审批系统,为审批人提供审批决策支持,从而提高审批效率和审批质量,降低企业成本.本文对财务报销单据智能审批系统的基本功能和应用流程进行了详细介绍.