管理上的

This paper studied the earnings managements of the listed companies by dividing the accrual into above-the-line accruals and below-the-line accruals. And for above-the-line accruals and below-the-line accruals of 2002, I divided above-the-line-accruals into working capital accruals and nonworking capital accruals. Then I used modified Jones model by adding industry variables to study the new characteristics of earnings management in 2002. This paper provides evidence that the listed companies still used below-the-line accruals as the main earnings management instrument. On the other hand the listed companies also used working capital accruals as one of their earnings management instruments. On the basis of the studies above, I build two proxies of the earnings management.

本文首先通过对2002年上市公司盈余管理的分项实证研究来观察各种制度实施后上市公司利用线下项目进行盈余管理是否得到了一定的遏制，实证过程中采用修正的横截面JONES模型加入行业变量并经过适当变形对上市公司年报线上项目和线下项目，并进一步将线上项目分解出营运资金相关项目和非相关项目两项进行盈余管理的实证研究，发现企业对线下项目的操纵仍然在企业盈余管理中占据主要地位，但从某种程度上看，线下利润的操纵得到了一定的抑制，另外企业对营运资金应计项目的盈余管理也是显著的。

Group respect expresses Alibaba, company of this investment management will be dedicated invest at 2 class market, its held water to enhance Alibaba not only group assets manages actual strength, and strengthened a group to be opposite of macroscopical environment understand thoroughly force, strengthen management of liquidity of group cash reserve in a bank, short-term investment management and capital risk management, round to the Babaji in A cash is flowed into, pour out of and put a quantity to undertake making overall plans, in assure fluidity foundation to go up, implementation cash benefit is the greatest change.

阿里巴巴集团方面表示，该投资管理公司将专注于二级市场投资，其成立不仅增强了阿里巴巴集团资产管理实力，而且加强了集团对宏观环境的洞悉力，加强集团现金流动性管理、短期投资管理和资金风险管理，并对阿里巴巴集团现金流入、流出以及存量进行统筹规划，在保证流动性基础上，实现现金效益最大化。

Students are prepared to work in departments of purchasing, production, dispatch, etc in chain business and logistic management, or work in positions of coordination, collection, storage, circulation, processing at dispatch centers, or be engaged in dispatch management, transportation safety, recipience management, transference management for transport institutions such as railway, highway, water way, air way, and rail services.

毕业生可分配到：物流配运中心在集货、储存、流通加工、配货、配送等岗位物流管理工作、物流运输管理部门（如铁路、公路、水路、航空、管道运输等）在发送管理、运输安全管理、接运管理、中转管理等岗位从事物流管理工作、物流营销部门在市场调研、物流服务营销等岗位从事物流管理工作、国际化或区域采购、生产、配送等部门的相关岗位上从事物流管理工作。

The title and bill of material in engineering drawings are important data source for product data integrated management. In order to reuse the CAD data, the paper presents an effective method for extracting part information from existing engineering drawings. Through analyzing the format of title and bill of material, several shape-position characteristics of tables are summed up from the view of macro-layout and microstructure. A new method to automatically extracting drawing information based on cell-grid and feature-point is proposed along with its algorithm principle and implementation steps. A software package based on the method mentioned above is developed and used in practice.

1引言工程图是工程设计的主要成果和制造加工的主要依据，CAD软件的广泛应用使得传统上对于纸质图纸的管理模式转变为对大量电子文件的管理模式·由于文件系统在实际应用中不能适应复杂大规模的管理模式，已经出现了各种各样的图档管理系统[1]·工程图中包含的零件信息在表现形式上体现纸格式的标准化为批量提取数据提供了可能性·作为计算机处理的对象，图纸信息自动识别成为数据管理和系统集成的一项关键技术·当前CAD管理系统所处理的数据对象比较复杂，面临由不同企业使用不同的绘图软件生成的图纸，其中的标题栏和明细栏或者由软件自动生

With the setting up of the socialist market economy and deepening of reform in management system of enterprise, some unadaptable problems exist in the management of equipment in petrochemical enterprise concerning the new situation. By means of the analysis of the character and problems in the petrochemical equipment management, a series of managing approaches and measures focusing on the terotechnlogy is proposed, while analyzing them both in their theory and practice, hoping this might has some reference for the equipment management in petrochemical enterprise.

随着社会主义市场经济的建立和企业管理体制改革的深入，石化企业的设备管理存在着与新形势不适应的一些问题，本文通过对石化企业设备管理的特点和问题的分析，提出了设备综合管理的一系列管理办法和措施，并对其从理论上和实践上加以分析，希望对石化企业的设备管理起到一定的借鉴作用。

It comes upas a new kind of management theories after the theories of experience management,science management and behavior management. The culture in a corporate is created,shared, identified and developed by the firms total members. Corporate culture showsconcretely as leading idea and behavior mode in a moderin enterprise.

企业文化是在现代化大生产和市场经济发展基础上形成和发展起来的一种管理思想和理论，它是在经验主义管理、科学管理和行为科学管理的基础上逐步产生的、最新的管理理论。

Major responsibilities:1 Management and organization of all tasks of Helper, Loading Operators, Lacquer Preparation Specialist and Pallet Handling Operator.2 Guarantee the lacquering quality and color according to specifications and feedback from QC.3 Adjustment, trouble shooting and basic maintenance of lacquering line.4 Guarantee smooth operation and high efficiency.5 Organize job change of equipment and assure correct adjustment of all parameters.6 Sampling of new articles and colors.7 Supervise and organize preparation of lacquer for the production and adjust liquidity during the production process.8 Modification and fabrication of equipment to fit production needs.9 Inform Chief Technician and Department Manager immediately if tools, materials and protective gear are required or about to run out and have to be reordered.10 Administrate all production relevant data of the lacquering line: e.g.

工作职责1、管理和组织操作工，上漆员和托盘操作工2、根据规格和QC的反馈保证上漆质量和颜色。3、调整有问题的喷漆和对上漆生产线进行基本的保养。4、保证生产线流畅和高效率。5、保证设备所有的参数设置正确。6、样品试漆。7、监督和管理为产品上漆前的准备工作和在生产过程中调整溶液。8、根据生产需要调整和装配生产设备。9、当材料和工具将用完时需及时通知部门经理进行订购。10、管理所有喷漆生产线的数据。

An inferior quality in the administration of personnel file, which finds expressions in a lack of individuality and innovation as well as a fake and inaccuracy in the contents and the superiority of politics over the professions. 2. A dissociation of personnel from file which results in an increase in unsolved files. 3. an unadjustment of the personnel file to the new situation which leads to a multiple of management featured by the "file following personal".

通过大量的调查研究，作者认为人事档案目前明显存在的问题主要有：一、人事档案材料内容质量不高，表现为千人一面、缺乏个性，更新滞后、内容陈旧，把关不严、难辨真伪，重政治轻业务等；二、人档分离现象日趋严重，&无头档案&增多；三、人事档案管理体制不适应新的形势，表现为管理体制上是多头管理，管理体系上仍为传统的三大类管理，管理方法上&档随人走&，管理模式上实行封闭式管理；四、人事档案管理方式陈旧、手段落后，仍以手工操作为主。

In various sectors of the senior professionals on the basis of practical experience, the company successfully developed the "days to restaurant management system" and "days, Bath management system" and "days, the property management software" and "days, health club management system" and "days, the nightclub management system""Member-day management system" and "day-Invoicing Management System" and "business-day management of POS systems,""Invoicing apparel management system","gold-banded catering management system","Lai beauty salons day management system" family of software products .

在结合各行业资深专业人士的实践经验的基础上，公司成功开发了《天方茶楼管理系统》《天方洗浴管理系统》《天方物业管理软件》《天方健身俱乐部管理系统》《天方夜总会管理系统》《天财会员管理系统》《天财进销存管理系统》《天财商业POS管理系统》《进销存服装管理系统》《天香餐饮管理系统》《天丽美容美发管理系统》等系列软件产品。

According to that, the author indicated that by right of regulating teacher's duties, rights and benefits, university teacher management institution standardizes teachers'behaviors and adjusts the regulation system of teachers'relationship. University teacher management institution is an arrangement of institution with reification and it includes multiple levels and types. Macroscopically, the nation's different policies, byelaws and regulations on teachers'status, rights and benefits formed a series of macroscopical institutions of teacher management; microcosmically, university teacher management institution refers to a set of behavioral rule created by the interior practical need of a university.

并由此指出：大学教师管理制度是规定教师责任，赋予教师权利和利益的规则体系；其功用是规范教师行为，调整教师与其他群体及教师之间的关系；大学教师管理制度是一种具体化制度安排；大学教师管理制度包括多个层次和类型，宏观上，国家对教师的地位、权利、责任、利益等进行规定的各项政策、条例、法规，形成了教师管理的一系列的宏观制度，微观上，大学教师管理制度是指大学内部根据实际需要建立的一套教师管理的行为规范。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。