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班级: 英语(读写)________班名册序号:_________ 云南大学课程论文课程: 学术英语(读写)论文题目: (英文题目) (中文题目)学院专业学生姓名学号指导教师得分2014年 7 月the Republic of ChinaAbstractOn the basis of the historical literatures and the opinions historians and accounting scholars, this paper attempts to arrange some remarkable characteristics about accounting thoughts during the Republic of China. Then the thesis evaluates its historical contribution and gives some lessons on the current accounting system through historical analysis. Because accounting work during the period of Republic of china was frequent, there are little monographs or articles about the accounting thoughts during that time and the elaboration is fragmented, too. Nevertheless, the study on the accounting thoughts in the Republic of China is propitious to hold the objective laws and historical references of the evolution of accounting thoughts and explore the orientation of the development of future accounting. Due to the limited time and space, the essay is restricted to a simple analysis of its features and experience More researches focusing on analyzing the details are need to be done in the future.Key words:the Republic of China, accounting thoughts, accounting historythe Republic of ChinaI. IntroductionWith the rapid development of economy, accounting has been put into full play in social-economic region. As an important component of accounting theories, the history of accounting thoughts is attached increasing attention. According to Guo(1999) and Liu(2005), "accounting thoughts" The history of accounting thoughts can reveal the objective law of its evolution, as well as the relationship between accounting thoughts and accounting practice. Therefore, accounting thoughts should be researched from the historic and evolutionary perspective.Currently, the study on the accounting thoughts in the Republic of China lacks systematization. The Republic of China has its historic position in Chinese accounting history, by reason that in this period government accounting system of modern China has been established in an all-around way. Summing it up is advantageous to exhumating advanced accounting thoughts and ideas, guiding directions of accounting practice and give historic reference for the ever-growing accounting business.Through collecting and arranging literature, it turns out that the monographs and articles about the government accounting thoughts are lacking and the elaboration is fragmented, too. Therefore, taking the time sequence of accounting thoughts evolution as a clue, the paper divides the Republic of China into two periods (the Northern Warlord Government period and the Nanjing National Government period) to recapitulate the main features and experience of the accounting thoughts in the Republic of China.Ⅱ. The basic profile of the accounting thoughts in the Republic of ChinaThe Revolution of 1911, led by Dr Sun Yat-sen, abolished the feudal monarchy and gave birth to the Republic of China. A thousand things waited to be done and all the modern politicaland economic systems were in their formative period. Under these circumstances when so much was in flux, the accounting thoughts in the Republic of China had not only historical inheritance but also unique saltation.The Northern Warlord Government was incompetent, affected by tangled warfare among warlords domestically and oppressed by imperialism internationally. There was no doubt that the development of accounting thoughts would be dragged down by the troublous political environment and backward economic management style. Nevertheless, based on the buds of improving accounting in the late Qing Dynasty, the accounting thoughts had a certain vitality. More specifically, the Northern Warlord Government took a page from the western capitalist countries’ book and tried to relieve the financial crisis by governmental accountancy reform. And the government authorized the intellectuals to formulate the first accounting law in Chinese history, which marked the beginning of the legalization of Chinese accounting.In the reign of Nanjing National Government, the accounting thoughts developed rapidly and accountancy was improved by a large margin. It furthered the thoughts of legalizing accounting that the Nanjing National Government carried out improvement works to organizational system, restructuring and accounting method. Owing to the p atriotic intellectuals’great effort, various circles of accounting learned and introduced overseas advanced accounting theories and methods in order to improve accountancy. The accounting thoughts in this period were very active. And the most striking feature was the bitter disputes among accounting scholars, in which they drew on each other’s merits and raised the level of Chinese accounting together.Ⅲ. The main feature of the accounting thoughts in the Republic of ChinaFirstly, the accountancy had been placed on a preliminary legal and regular track, especially the formulation of accounting law. At the same time, various provisions of unifying accounting were implemented in succession. The Nanjing National Government promulgated and executed some advanced system such as transcendental accounting and unifying accounting, which certified for the improvements of Chinese accounting.Secondly, the mind of unifying accounting reached the broad consensus. Whethergovernments or patriotic intellectuals realized that the loose accounting regulations and the situation of national disunity severely hindered the implementation of financial budget and final accounts. Therefore, the accounting subjects, accounting vouchers, account books and accounting reports were unified successively in the field of government accounting, bank accounting, railway accounting and so forth.Thirdly, increasingly importance has been attached to the combination of accounting theory and accounting practice. The argument between improvement and reformation in accounting circle prompted thousands of industrial and commercial enterprises to participate in this innovation movement of Chinese accounting actively or passively. The two factions both concentrated on accounting business and practice, made accounting firms as the camps, relied on accounting education and publication, which contributed a lot to the close link between accounting theory and practice.Fourthly, the dissemination of western accounting theories in China had a profound influence. The two governments both followed the lead of western capitalist countries so as to construct their finance accounting organization system s and improve government’s accounting methods. The Numerous scholars either translated and compiled foreign accounting works or presented foreign accounting systems and theories in their own dissertations and literatures. In the meanwhile, some scholars clearly sensed that when learning from western countries, the conditions and historical traditions of China should be abode by.IV. The historical experience of the accounting thoughts in the Republic of ChinaFirst and foremost, the systematization, standardization and legalization of accounting play the security role. From macro’s angle, perfecting the accounting principle and system can ensure good governance and minimize the risks of improper conduct and corruption. From micro's angle, strengthening the awareness of responsibility and quantifying the legal liability also effectively prevent companies and accountants from cutting every imaginable corner.In the next place, practicality and operability laid the cornerstone for the development of accounting theories. The neoteric accounting reform movement improved Chinese accounting’theory system as well as method system and accelerated the engagement of these two. Hereafter, surpassing the traditional accounting theory, the double-entry bookkeeping and formula of debit and credit were accepted by most businesses made a great deal of progresses in research and application fields. The accounting practices, economy and management levels have been greatly promoted.In addition, the excellent accounting talents are one of the main motive forces of accounting development. A large contingent of accounting workers and intellectuals in the Republic of China initiated and laid the foundation for the development and progress of Chinese accounting. Nowadays, the cultivation of accounting talents should be actively brought into the long-term and normalized system. The favorable public opinion towards developing accounting talents and the flow mechanism of accounting talents should also be established gradually. These will give an enormous impetus to the national strength and the domestic economic growth.Besides, the accounting communication among countries, accounting in good faith, accounting education and publication are also important.Ⅴ. ConclusionBecause of the invasion of foreign imperialism and the incompetence of the Northern Warlord government, the accounting thoughts were restricted and developed slowly. But in the National government period, the accounting thoughts entered a rapid development. The western advanced accounting thoughts introduced by the government, a series of accounting reform movements launched by patriotic intellectuals and the fierce debates among accounting scholars all promoted the development of accounting. When summing up the objective laws of the development of accounting thoughts, we should learn from its experience, including accelerating the construction of Chinese accounting law, strengthening the communication and cooperation, establishing the consciousness of accounting honesty and credit, and improving the accounting education.Works Cited[1] A. C. Littleton. Accounting Evolution to 1900. New York: Garland PublishingIncorporation, 1988.[2] Man Chand Maloo. Theory of Evolution of Accounting Ideas. S. Chand &Company Limited, 1984.[3] Paul Garner. Evolution of Cost Accounting to 1925. Tuscaloosa: The University ofAlabama Press, 1976.[4] Yang Ju-MEI. Goodwill and Other Intangibles, Their Significance and Treatmentin Accounts. New York: The Ronald Press Company, 1927.[5] 高治宇(Gao Zhiyu). 中国会计发展简史. 河南:河南人民出版, 1985.[6] 郭道扬(Guo Daoyang). 中国会计史稿. 武汉:中国财政经济出版社, 1988.[7] 刘常青(Liu Changqing). 中国会计思想发展史. 成都:西南财经大学出版社,2005.[8] 赵友良(Zhao Youliang). 中国近代会计审计史. 上海:上海财经大学出版社,1996.。
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(保密的学位论文在解密后遵循此规定)论文作者签名:导师签名:日期:年月日日期:年月日摘要工作投入是提升组织效率和工作质量的重要因素,中国是一个教育大国,教师的工作投入关系祖国的荣辱兴衰,理应受到关注和重视。
本文作者制作了《教师工作健康调查问卷》,并对云南省三所中小学教师进行交流访问以及问卷调查,了解该群体的工作投入、职业价值观、教学效能感、教师职业承诺的现状。
望该问卷对其它研究提供参考,以理论为基础,通过SPSS20.0对问卷进行处理,得出以下结论:1.检验并肯定了:职业承诺在职业价值观与工作投入作用中的中介效应和调节效应;2.检验并肯定了:教学效能感在职业价值观与工作投入作用中的中介效应;3.检验并否定了:教学效能感在职业价值观与工作投入作用中的调节效应。
综上所述,学校应关注组织文化建设,提高教师的凝聚力及忠诚度;同时须重视职业技能培训,提升教师的教学效能感。
关键词:工作投入;职业价值观;中介作用;调节作用AbstractWork engagement is an important factor to enhance the efficiency and quality of work. China is a giant in education, teachers' work engagement is related to the rise and fall of our motherland, and deserves attention. A questionnaire named<A questionnaire to the teachers' work-health>is made in this paper. The author had a visit to teachers of 3 middle schools and primary schools in yunnan province and made a questionnaire research,to know the teachers' current situation of work engagement, teaching self-efficacy ,occupational commitment and occupational values. On the basis of theory,we use SPSS20.0 to deal with the questionnaire, and get conclusions as follows:Firstly,We affirmed:the intermediary and adjusting role of the occupational commitment in relationship between teachers' occupational values and work engagement ;Secondly,We affirmed:the intermediary role of the teaching self-efficacy in relationship between teachers' occupational values and work engagement;Thirdly,We inspected and denied: teaching self-efficacy in the regulating effect between teachers' occupational values and work engagement.To sum up, the school should pay attention to organizational culture construction, to improve teachers' cohesion and loyalty.At the same time, the school must attach importance to vocational skills training,to improve teachers' teaching self-efficacy.Keywords: work engagement;occupational values;investment role;intermediary role目录第一章引言 (1)第一节选题背景 (1)第二节问题的提出 (1)第三节研究的目的 (3)第四节研究的意义 (3)一、理论意义 (3)二、现实意义 (3)第五节本文的创新点 (4)第六节研究方法 (4)一、调查法 (4)二、文献研究法 (5)第二章文献综述 (6)第一节工作投入的相关研究 (6)一、工作投入研究现状 (6)二、工作投入的测量 (7)第二节教师职业价值观的相关研究 (8)一、职业价值观研究现状 (8)二、职业价值观的结构和测量 (9)第三节职业承诺的相关研究 (10)一、职业承诺的研究现状 (10)二、职业承诺的结构和测量 (11)第四节教学效能感相关研究 (13)一、教学效能感的研究现状 (13)二、教学效能感结构和测量 (14)第三章研究设计 (16)第一节研究构思 (16)第二节研究假设 (17)一、变量定义 (17)二、职业价值观与工作投入的关系 (19)三、中介作用 (20)四、调节作用 (21)第三节研究模型 (22)第四节量表设计 (22)一、工作投入量表 (22)二、教师职业价值观量表 (23)三、教师职业承诺量表 (23)四、教学效能感量表 (24)第四章实证分析 (25)第一节信效度分析 (25)一、效度分析 (25)二、信度分析 (27)三、描述性统计分析 (30)第二节变量间相关分析 (31)一、职业承诺与工作投入 (32)二、教学效能感与工作投入 (33)三、职业价值观与职业承诺 (33)四、职业价值观与教学效能感 (33)第三节回归分析 (34)一、教师工作投入与教师职业价值观之间的回归分析 (34)二、中介作用的分析 (35)三、调节作用的分析 (40)第四节人口统计学变量分析 (43)一、性别对各变量影响的方差分析 (43)二、婚姻状况对各变量影响的方差分析 (44)三、学历对各变量影响的方差分析 (44)四、职称对各变量影响的方差分析 (45)五、课程种类对各变量影响的方差分析 (45)第五章结论 (47)第一节实证结果与分析 (47)一、教师职业价值观与工作投入的作用关系分析 (47)二、职业承诺在教师职业价值观与工作投入关系中的中介作用 (47)三、职业承诺在教师职业价值观与工作投入关系中的调节作用 (48)四、教学效能感在教师职业价值观与工作投入关系中的中介作用 (48)五、教学效能感在教师职业价值观与工作投入关系中不能起调节作用 48第二节政策建议 (49)一、加强思想道德教育,引导教师树立正确的职业价值观 (50)二、关注组织文化建设,提高教师的职业忠诚度 (50)三、重视职业技能培训,提升教师的教学效能感 (50)第三节贡献 (50)第四节不足与展望 (51)参考文献 (52)致谢 (62)本人在读期间完成的研究成果 (63)职业价值观与工作投入的作用模型研究——以云南省中小学教师为例第一章引言第一节选题背景中国作为一个大国,百年大计,教育为本,学校作为一种非营利性的组织,越发受到社会各界的关注,据中国教育部2012年统计数据显示,我国中等教育学校共有81662所,专任教师5993789人,中等教育包括高中阶段教育、初中阶段教育以及其他职业中学类的中等教育,其初等教育学校255400所,5615781人1,这样庞大的教育队伍,加之职业的重要性,教师工作投入研究成为当务之急。
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云南财经大学毕业论文
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云南财经大学本科学生毕业论文(设计)开题报告表1
论文(设计)名称
浅析国内商业银行操作风险的现状、问题及对策
论文(设计)来源
自选
论文(设计)类型
应用研究
导 师
学生姓名
学 号
专 业
金融学(国际金融)
文献综述(包括调研资料的准备和收集)
近几年,国内商业银行频繁发生操作风险事件,如中行赵成支行、中行湖州支行、齐鲁银行等等,金融风暴余威犹在的今天,控制好操作风险对银行来说尤为重要。
第五阶段:毕业论文定稿 2012年5月
指导教师意见
指导教师签名: 日期:
教研室意见
教研室主任签名: 日期:
院(系)意见
院(系)领导签名: 日期:
院(系)盖章
论文(设计)来源:导师课题、社会实践、自选、其他
论文(设计)类型:A—理论研究;B—应用研究;C—软件设计等;
研究方法(包括研究思路及技术路线)
研ห้องสมุดไป่ตู้思路:本文使用理论研究的方法,通过以下几个部分阐述论文的核心思想,即:操作风险是可以控制的。
第一:阐述操作风险的主要理论,包括定义、分类及特征。
第二:阐述操作风险的管理流程,包括识别、评估、度量及控制。
第三:分析我国商业银行操作风险的现状及产生的原因。
第四:结合我国商业银行操作风险的现状,分析了存在的主要问题。
徐雪锋(2009)在总结已有的研究成果的基础上,对商业银行操作风险管理作了进一步创新研究。在国内的重要期刊杂志中对操作风险研究的文献如雨后春笋,龙册青、王桂森、王冰等对如何规范银行操作提出了从银行本身制度、员工培训、科技信息等方面改进。刘明彦著《商业银行操作风险管理》中,介绍和评价新资本协议关于操作风险资本衡量规定的基础上,结合国际、国内操作风险理论研究和管理实践,对操作风险的识别、评估、衡量、监测和缓释各个环节进行了详细的阐述分析。车德宇(2008)主编《商业银行操作风险管理理论与实务》一书主要介绍了商业银行操作风险概述、商业银行操作风险管理、商业银行操作风险量化与资本金要求、银行各业务线操作风险节点与控制措施等内容。陈德胜等(2009)从公司治理的角度出发,提出商业银行操作风险管理中的公司治理问题,根据公司治理的相关理论,从公司治理结构、机制及模式入手,认为公司治理的核心是风险管理,并将国际商业银行公司治理进行比较,提出中国商业银行公司治理的问题和对策建议。温红梅在《商业银行操作风险度量与控制》一书中,首先在分析国内外操作风险管理相关研究成果基础上,比较国内外学者研究的视角和方法,结合中国银行业实际情况,运用系统理论、流程理论、内容控制理论对商业银行操作风险识别和度量进行理论分析,明确操作风险管理流程的构成。
云南财经大学毕业设计
• 理论基础在毕业设计中的应用
• 毕业设计中的理论基础概述 • 理论基础在毕业设计中的重要性 • 理论基础在毕业设计中的应用案例 • 理论基础在毕业设计中的未来发展
对未来研究的展望与建议
深入研究云南财经大学的 学科特点与发展趋势
探讨未来研究方向和重点 领域
提出针对性的研究建议和 措施
展望未来研究的前景和价 值
THANK YOU
汇报人:XX
汇报时间:20XX/XX/XX
YOUR LOGO
毕业设计流程与要求
毕业设计的流程
选题与开题报告
文献综述与资料收集实验设计ຫໍສະໝຸດ 数据采集数据分析与结果呈现
论文撰写与修改
答辩准备与汇报
毕业设计的要求与规范
符合专业培养目标 体现独立思考和创新精神 符合学术规范和道德规范 符合学校和学院的相关规定
选题与开题报告
选题的原则与技巧
选题范围:结合专业 领域和实际需求,选 择具有研究价值和实 际意义的题目
数据分析的方法与工具
数据分析方法:描述性分析、推断性分析、预测性分析 数据分析工具:Excel、SPSS、Python等 数据分析步骤:数据收集、数据清洗、数据分析、结果呈现 数据分析注意事项:数据质量、数据来源、数据隐私等
数据处理的技巧与注意事项
数据清洗:去除异常值、缺失值和重复值,确保数据质量 数据转换:将数据转换为适合分析的格式,如标准化、归一化等 数据可视化:通过图表、图像等形式展示数据,便于理解和分析 注意事项:确保数据处理过程准确无误,避免对分析结果产生不良影响
云南财经大学学术期刊分级目录
云南财经大学学术期刊目录(2010年4月29日发布)为引导广大教师在合适的期刊发表学术论文,学校按其学术影响和社会认可程度,将学术期刊依次划分为特别类、权威类、核心AA类、核心A类、核心BB 类、核心B类、核心C类和D类(一般)共八类。
其中:在特别类、权威类、核心AA类、核心A类、核心BB类期刊发表的论文,分别对应“云南财经大学科学研究成果奖(论文类)”的特等奖、一等奖、二等奖、三等奖和鼓励奖。
第一部分云南财经大学特别期刊目录学校界定的特别期刊有三种,分别是“Science”、“Nature”、“American Economic Review”。
第二部分云南财经大学中文期刊和论文集分类目录一、中文期刊和论文集的基本分类学校依照教育部学科门类、一级学科、二级学科的分类,并从我校科研工作量管理的实际出发,将中文期刊和论文集分为七类,即权威类、核心AA类、核心A类、核心BB类、核心B类、核心C类和D类(一般)。
二、中文权威类、核心AA类、核心A类、核心B类期刊目录(一)中文权威期刊目录序号学科门类刊物名称主办单位1 哲学哲学研究中国社会科学院哲学研究所2 经济学经济研究中国社会科学院经济研究所3 法学法学研究中国社会科学院法学研究所(二)核心AA类期刊目录(三)核心A类期刊目录(四)核心B类期刊目录011012013014015016017018019020021022023024025026027028三、中文权威类、核心AA类、核心A类、核心BB类、核心B类的划分原则(一)权威类期刊按照学科门类来选择,每个学科门类选择最权威的杂志作为权威类期刊。
目前是指教育部划定的12个学科门类的顶级期刊和社会科学类和自然科学类的综合性顶级期刊。
该期刊应当在《CSSCI来源期刊(2010—2011)》或北京大学《中文核心期刊目录总览》(2008年版)(均指正式版而非扩展版。
下同。
)中的相应类别排名第一。
(二)核心AA类期刊主要按照一级学科同时兼顾二级学科的原则来选择,每个二级学科选择最权威的杂志作为核心AA类期刊。
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云南财经大学本科毕业论文答辩ppt模板动态可编辑模板
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云南财经大学研究生学位论文写作规范
云南财经大学研究生学位论文写作规范前言学位论文的形式与格式是体现论文质量和作者学术修养、文化教养的重要方面。
为进一步规范我校学位论文工作,促进学位论文质量的提高,根据国家标准局《科学技术报告、学位论文和学术论文的编写格式》(GB 7713-87)、《文后参考文献著录规则》(GB/T 7714-2005)的有关规定,特制定本规范。
本规范所指的研究生学位论文,包括博士学位论文和硕士学位论文(含同等学力人员申请者撰写的硕士学位论文和专业学位研究生撰写的硕士学位论文)。
第一章构成要件除国际学生按国家相关政策要求,研究生学位论文均使用汉字撰写。
学位论文一般由十一个部分组成,依次为:一、封面;二、学位论文原创性声明;三、学位论文版权使用授权书;四、中英文摘要和关键词;五、目录;六、正文;七、参考文献;八、附录;九、致谢;十、本人在读期间完成的研究成果;十一、封底。
第二章各要件的撰写格式要求学位论文每个组成部分从新的一页开始,各部分要求如下:一、中文封面1.学校代码号:106892.密级:非涉密(公开)论文不需要标注密级,涉密论文须标注论文的密级(内部、秘密、或机密),同时还应注明相应的保密年限。
涉密论文须在保密场所以保密工具完成。
3.论文题目:应简明扼要地概括和反映论文的核心内容,一般不宜超过20字,必要时可加副标题。
4.培养学院(中心、所):填写所属学院(部、所)的全名。
5.一级、二级学科和专业名称:学科名称以国务院学位委员会最新颁布的的学科、专业目录以及经国务院学位办备案通过的、我校在一级学科内自主设置的二级学科名称为准。
6.学位论文类型:分别填写博士学位论文、硕士学位论文、同等学力人员硕士学位论文、硕士专业学位论文(填写硕士专业学位全称,如工商管理硕士专业学位论文)。
7.指导教师:填写指导教师的姓名、职称(教授、研究员等)。
8.培养单位:云南财经大学。
9.论文完成时间:填写论文成文打印日期(年、月、日)。
云南财经大学会计专业学生毕业论文
云南财经大学继续教育学院学生毕业论文类别:函授2012 级会计专业班学生姓名指导老师论文完成日期:2014 年5月20日浅论如何做好中小企业财务管理摘要:中小企业是国家经济的柱石,它在我国经济发展中具有极为重要的地位和作用。
为保持国民经济高速稳定成长,中小企业扮演着不可或缺的重要角色,其在扩大就业、稳定社会、发展经济及活跃市场、扩大出口等方面起着不可替代的作用。
但是,目前我国中小企业在发展过程中面临着诸多方面的困难,其中财务管理上存在的问题是困扰中小企业发展的核心问题,如果不及时予以解决将危害中小企业自身的发展,也将对整个国民经济产生影响。
文章通过对我国中小企业的总体概况、进行财务管理的必要性及现状进行介绍,并分析指出中小企业财务管理的问题,最后提出解决中小企业财务管理问题的对策,以加强财务控制,强化财务管理,提高竞争实力,促进我国中小企业的改革与发展。
关键词:中小企业,财务管理,企业经济效益,财务信息化一、引言中小企业是国民经济的组成部分,对经济发展和社会稳定起着举足轻重的促进作用。
财务管理是企业经济管理的核心,对于为数众多、抗风险能力弱的中小企业而言更是如此。
然而,我国中小企业普遍存在的问题是财务管理基础普遍较弱,财务控制松散;企业资金积累能力较弱,营运资金缺乏;资本结构不合理,负债率较高;内源融资困难,外部融资渠道不畅;投资缺乏分析论证,资金不能有效利用;成本管理和控制体系不健全等;另外,由于受宏观经济环境变化和体制的影响,如有关政策的“歧视”,地方政府行业管理部门的干预,财务管理受企业领导的影响等,中小企业在加强财务管理方面遇到了阻碍。
分析中小企业财务管理中存在的问题并探讨解决问题的对策,加快财务管理创新,以促进中小企业的改革与发展,是当前中小企业发展需要思考和解决的问题。
二、中小企业的概念根据《中华人民共和国中小企业促进法》第2条的规定,“本法所称中小企业,是指在中华人民共和国境内依法设立的有利于满足社会需要,增加就业,符合国家产业政策,生产经营规模属于中小型的各种所有制和各种形式的企业。
云南财经大学毕业论文黄俊鑫Flash在多媒体教学中的应用
云南财经大学学生毕业论文(设计)题目:Flash在多媒体教学中的应用——以初中地理教学为例院(系):中华职业学院专业:计算机科学与技术班级:网络11-1学号: 2论文作者:黄俊鑫指导教师:贾涛指导教师职称:讲师2015年3月云南财经大学本科毕业论文(设计)原创性与知识产权声明本人郑重声明:所呈交的毕业论文(设计)是本人在导师的指导下取得的成果。
对本论文(设计)的研究做出重要贡献的个人和集体,均已在文中以明确方式标明。
因本毕业论文(设计)引起的法律结果完全由本人承担。
本毕业论文(设计)成果归云南财经大学所有。
特此声明毕业论文(设计)作者签名:作者专业:计算机科学与技术作者学号:22015年3 月10 日目录本科毕业论文(设计)原创性与知识产权声明.......................................................... 目录.............................................................................................................................. 摘要.................................................................................................................................. Abstract ............................................................................................................................一、绪论 (1)二、计算机多媒体的基本概念 (1)(一)基本概念 (1)1.计算机多媒体的组成要素 (2)2.计算机多媒体系统的组成部分 (2)(二)常见多媒体教学课件的应用 (3)1.常见的多媒体教学方式 (3)2.劣势 (3)三、Flash软件在教学中的应用 (4)(一)Flash软件介绍 (4)1.基本功能 (5)2.Flash软件的重要组成部分(以Flash MX 2004为例) (5)(二)制作Flash需要具备的条件 (7)(三)课堂教育方式 (7)(四)Flash教学的优势 (8)1.动画制作方面 (8)2.在交互性方面 (9)3.在实用性方面 (9)(五)制作 (10)(六)实例 (15)(七)Flash教学的劣势 (17)四、总结 (18)(一)结语 (18)(二)Flash教学的前景 (18)参考文献 (20)致谢 (21)摘要近几年来,Flash继Power Point之后成为了现代课堂教学的新宠儿。
云南财经大学国际工商学院澳班文HRM386论文
Executive SummaryThis essay concentrated on the international human resource management (IHRM) practices in the case of Shandong Ruyi Group to acquire Renown Incorporated. The acquisition was divided into four phases and in each phase the specific IHRM-related activities were analyzed critically. Then some suggestions about IHRM were made for the two companies to manage the acquisition process more effective, and that othermultinational enterprises (MNEs) may absorb the experience to make their cross-border mergers and acquisitions(M&As)successfully.Content1. Introduction 32. Acquisition Background and Process 33. Pre-M&A Phase 43.1 Building up an Integration Team 43.2 Assessing HR 53.3 Planning for due diligence 54. Due Diligence Phase 64.1 The Quality of Core HR 64.2 HR Cost 64.3 Management Mode 74.4 Corporate culture 75. Integration Planning Phase 75.1 The Integration of Organization Structure 75.2 The Integration of Recruitment Procedure 95.3 The Integration of Compensation System 95.4 The Integration of Corporate Culture 96. Implementation and Assessment Phase 106.1 Deciding Appropriate Expatriates 106.2 Establishing Effective Communication Mechanism 10 6.3 Retaining core employees 106.4 Training and Developing HR 117. Conclusion 11Reference 121. IntroductionCross-border M&As are the important issues for many enterprises to broaden their business over the world. However, many M&As were failed because of poor performance in IHRM. So there is of great necessary for those companies to place much emphasis upon the IHRM issues in M&As.2. Acquisition Background and ProcessRenown is a well-known Japanese clothing brand which has a history of more than 100 years. But in the past 10 years, its operating condition became deteriorative due to the economic downturn of Japan. Under huge loss in finance, in May,2010, Renown signed up an acquisition agreement with Shandong Ruyi Group, the biggest textile enterprise in China, and transferred 41% equity to Ruyi (Nakajima, 2010).The process of the acquisition was divided into four phases, including pre-M&A phase, due diligence phase, integration planning phase and implementation phase (Dowling, Festing, & Engle, 2013, p. 87).Pre-M&A phase is a series of assessment and preparation of the acquisition. The acquirer should build up an integration team to undertake the acquisition project. This phase began at the end of 2009, when Ruyi initially considered acquiring Renown. In this stage,Ruyibuilt up an integration team,analyzed its business strategy and its objectives of the acquisition, and made some preparation for the next phase.The second phase is due diligence phase. This phase is to make a deep survey about the acquired company, in order to assessthe potential benefits of the acquisition. For HRM,this assessment would provide HRM-related information to making the acquisition decisions and find out the issues that may affect the acquisition cost.The third phase is integration planning phase. The integration plan is to plan when and how to make the acquisition in detail. The acquirer should consider the investigation result in the due diligence phase, and then makes a detailed and practical plan to integrate the HR of the acquired party,based on its development strategies. (Wei, 2014, p. 20).Before signing up the acquisition agreement, Ruyi made adetailed integration plan to ensure the acquisition implement successfully.The final phase is implement phase, in which the integration plan would be implemented in practice. In this phase, many issues may come out about HRM, such as cultural difference, difficult communication and loss in core employees. The acquirer should take some measures to avoid these issues.The two companies began the acquisition in May, 2010, when Renown signed up the acquisition agreement with Ruyi. The acquisition was completed in January, 2011, when Renown rebuilt its board of directors and integrated its company (Chinese boss is coming,2011).3. Pre-M&A Phase3.1Building up an Integration TeamBuilding up an integration team is an effective way to lead the acquisition project and make integration plan (Liu, 2005, p. 20). At thebeginning of the acquisition, Ruyi had cooperated with a management consulting company, Hejun, to build up an integration team. The team members not only come from Hejun, but also come from Ruyi and Renown. The managers from Ruyi and Renown provided company information and their development strategies to Hejun, and Hejun helped them to make the integration plan. This team helped the two companies to communicate with each other and led the acquisition project to proceed successfully.3.2 Assessing HRBefore researching the acquired enterprise, the acquirer should at first make a comprehensive analysis about the HR of itself(Dowling et al., 2013, p. 88). The advantages can be used for the HRM of the acquired enterprise and the weaknesses can be avoided.Ruyi’s advantages of HR are obvious.On the one hand, as thelargest textile group in China, Ruyi has exquisite textile technology and a large number of experienced workers, which can provide quality and cheap materials for high-end clothing brands. Contributed to its hard-working employees, Ruyi’s sale revenue raised from 170 million in 2001 to 10700 million in 2010 (Company development, 2016). Ruyi hopes that these professional and energetic employees would bring Renown confidence and passion to develop.On the other hand, Ruyi’s weakness is lacking of the HR in product design and marketing. Ruyi used to concentrate on the manufacture of raw material but ignored building up its own clothing brand. So Ruyi should make good use of Renown’s HR in product design and marketing and promote its industrial transformation and upgrading.3.3 Planning for due diligenceBefore the second phase, some preparations should be made for the due diligence. Since the investigation involves a lot of details of the acquired enterprise, the acquirer should send people to the company for on-site investigation.In February, 2010, Ruyiselected 40 executives to Japan to make the investigation(Chinese boss is coming, 2011).The executives had got some training and have an understanding of Japanese culture before the journey. And Ruyi informedRenown for the investigation,so they have prepared for the investigation.4. Due Diligence Phase4.1 The Quality of Core HRAcquiring high-quality HR is one of the major objectives to makethe acquisition. The acquirer should make an assessment of the qualityof the counterparty’s core HR based on its real needs on the development of new business.To upgrade the industry chain, Ruyi want to popularize Renown brand in China, so it required HR in marketing and costume designing. According to the investigation, Renown has abundant HR fit Ruyi’s needs. In 1990, Renown acquired Aquascutum, a famous England costume brandwhich has a history more than 160 years. Now Renown owns more than 30 costume brands and has a number of outstanding costume designers. In addition, Renown opened more than 2600 stores all over Japan (Corporate information, 2016). It has rich experience in marketing. Therefore, the HR Renown owns is exactly what Ruyineeds.4.2 HR CostWhen estimating the acquisition cost, HR cost should be placed in an important part. HR cost is affected bythe economic environment of the country and the acquired company’s salary system.The employees of Japanese companies enjoy better welfare than the employees in China because of the perfect social and medical security system in Japan. The compensation system of most Japanese companies, including Renown, is based on seniority. As long as the employees work in the company, their wages will increase. The advantage of this wage system is that it can keep the employees work for the company, but the disadvantage is that without the incentive mechanism, the employees have no enthusiasm to work. Therefore, Ruyi should consider change the wage system of Renown, in order to reduce the HR cost and promote the development and positivity of the company.4.3 Management ModeAs a traditional Japanese enterprise, Renown has its owndistinctive management mode. Renown does not identify specific duty for every employee. They like to solve the question and complete the task together. This kind of management mode may cultivate theemployees’belongingness and enhance their loyalty to the company. But it is not conducive to realize the employees’ self-value. So Ruyi should allocate task more specific or carry out performance evaluation mechanism to improve working efficiency and corporate performance.4.4Corporate cultureA better understanding of the corporate culture of the acquired enterprise can reduce the conflict between different cultures. Japanese culture is much different from Chinese culture and the difference in development condition of the two enterprises also results in different corporate cultures. As the same as most old Japanese enterprises, Renown is conservative and lacks of innovation. In contrast, Ruyiis aspiring and pay attention to innovation. Renown needs Ruyi to bring it energy to develop, but at the meantime Ruyi should consider the acceptability of its culture.The best way is to combie the valuable brand concept of Renown with the creativity of Ruyi.5. Integration Planning Phase5.1The Integration of Organization StructureBefore the acquisition, Renown adopted to Japanese traditional organization structure that the chief directoris responsible for the overall operation of the company and all of the departments are lead directly by the chief director. This structure can improve working efficiency but may result in arbitrariness.Figure 5.1 The organization structure of Renown before acquisitionResource from: Organization structure. (2010).In the integration plan, the chief director is replaced by a CEO and a CFO. The CEO is filled by the original chief director, stabilizing the company. The CFO is filled by expatriate of Ruyi, monitoring the finance condition of Renown. In addition, based on the new business, the departments are divided more specific.Figure 5.2 The organization structure of Renown after acquisitionResource from: Organization structure. (2016).5.2The Integration of Recruitment ProcedureIn Japanese culture, teamwork ability is much important than self-ability. So Renown requires comprehensive ability rather thanprofessional ability in recruitment. Hiring an applicant or not is based on a subjective judgment by the manager. This kind of recruitment mode makes it difficult to recruitment a professional in special field.Clothing enterprises need great designers to catch the fashion and marketing personnels to estimate the change in market. So Renown’s recruitment procedure should be integrated. Firstly, the managers should bring up their requirement of HR to the HR department. Then the HR department should set up recruitment positions and detailed job description to the applicants.5.3The Integration of Compensation SystemAs mentioned above, the seniority-based compensation system of Renown has no help for its development, especially for clothing enterprises which need continuous innovation. Ruyi should consider apply international compensation on Renown, which includes base salary, allowances and benefits. In addition, performance-related pay should also be included. Performance evaluation mechanism can make incentives to the employees and improve the integral performance of the company.5.4The Integration of Corporate CultureRenown concentrates on cultivating the employees’ teamwork awareness and loyalty to the company, making the company just the same as their family. This kind of corporate culture makes the employees and the managers closer and promotes their communication. Ruyi should absolute this culture, enhance its cohesion. For Renown, it should learn from Ruyi’s aggressive and ambitious spirit.6. Implementation and Assessment Phase6.1 Deciding Appropriate ExpatriatesExpatriates play an important role in acquisition that they represent the resource transfer between the acquiring and acquired company (Dowling et al., 2013, p. 89). As for Renown, itsentsix top managers to direct Ruyi popularize its brand in China. These managers were selected because they have rich experience in marketing and strong adaptability. One of the managers has experience working in China. So Renown has selected right people to do the right things and it benefited the two companies.6.2EstablishingEffective Communication MechanismAfter the acquisition, Renown had sent managers to hold posts in Ruyi. However, Ruyi failed to communicate well with these Japanese. For example, when the first store of Renown in China was about to open, the Japanese managers had gave some detailed requirement on the decoration. But when they came to visit the store, the decoration was not as they expected at all. Something went wrong on the communication between them and the managers of Ruyi. Therefore, Ruyi should establish an effective communication mechanism to have a better communication with the Japanese managers. To be more specific, Ruyi should make special person to be responsible forinformation transition between the company and the Japanese managers.6.3Retaining core employeesIn many acquisition cases, the loss of core employees is the main cause of failure of the acquisition. With a history of more than 100years, Renown now is acquired by a Chinese company which has only ten-year-history. Many employees of Renown may not accept the acquisition and resign. To solve this question, Ruyi should respect Renown’sculture and its brand concept, retaining the employees by its good reputation. As for core employees, Ruyi should give important mission to them and praise their performance, in order to improve their reliance on the company.6.4Training and Developing HRNew businesses come out after the acquisition, meanwhile new HR is required. Ruyi should train the marketing personnel sent by Renown, making them adapt to the corporate environment and management mode, and introducing the market environment of China. Ruyi should also train the original employees on marketing. For example, Renown sent a marketing manager to Ruyi(Chinese boss is coming, 2011). The manager taught them Japanese traditional way to treat customers. Through the training, Renown also transferred its corporate culture to Ruyi, promoting the communication between them.7. ConclusionIn this essay, some practical suggestions were made based on the analysis of HR-related issues in the four phases of acquisition. Not only Ruyi and Renown, but also other MNEs should consider the suggestions in this essay, paying attention to the IHRM issues in M&A to manage the alliance process more effective.ReferenceChinese boss is coming-400 days in the acquisition of a Japan corporate. (2011). Retrieved fromCompany development. (2016). Retrieved fromCorporate information. (2016). Retrieved fromDowling, J. P., Festing, M., & Engle, Sr. D. A.(2013).International human resource management (6thed.). Boston: Cengage Learning.Due diligence of HR in cross-border M&As. (2004). Retrieved fromLiu, D. A. (2005).IHRM in cross-border M&As. Shanghai: East China Normal University.Nakajima, M. (2010, May 25). Shandong Ruyi Group acquired 41% shares of Japan Renown. Financial Times, p. 1.Organization structure. (2016). Retrieved fromWei, W. (2014).HR integration in cross-border M&As. Beijing:Capital University of Economics and Business.。
云南财经大学国际工商学院澳班BUS 384论文.
A Research on the Relationship betweenProject Implementation, ProjectManager and Organization CultureContent1. Introduction (2)2. The importance of the implementation of projects and external forces changed project management ways (2)2.1 The importance of the implementation of projects to strategic planning andproject managers (2)2.2 External forces that have changed the way projects are managed (4)3. Mechanisms to sustain the organization culture and project culture (6)3. 1 Mechanisms to sustain the culture of a global organization (6)3.2 An effective mechanism to sustain the culture of projects in a globalenvironment (7)4. Conclusion (8)Reference (10)11. IntroductionToday more and more companies, especially global organizations, tend to use project management approach to manage the organizations. A key point of project management is the implementation of projects. To achieve an effective project management, an organization should firstly have a clear understanding of the importance of the project implementations and then consider some external environmental forces that have changed the way projects are managed.It is noted that organization culture is an important internal factor that influences project management. How to sustain organization culture is now an emerging issue that enterprises, especially global enterprise, need to pay special attention to.This essay firstly analyzed the importance of the implementation of projects to strategic planning and project managers, as well as some key external environmental forces that have changed the way projects are managed. And then some mechanisms were introduced that can sustain organizational culture. Finally the essay analyzed a mechanism that has the biggest effect on sustaining the culture of projects in a global environment. These analyses can help enterprises to form a clear and overall understanding of project management and the outcomes can be transferred to application in practice.2. The importance of the implementation of projects and external forces changed project management ways2.1 The importance of the implementation of projects to strategic planning and project managersProject is a temporary work to create unique products or services with some constraints (Kloppenborg, 2015, p. 4). Strategic planning is to set up long-term or short-term objectives to provide some kind of products or services that satisfy the customers’ n eeds. Project manager is responsible for planning and implementing the projects to meet scale and quality requirement with limited time and cost. Implementing projects is an important part of strategic planning and an effective way to achieve organization’s objectives (Wang & Li, 2008, p. 104). Thus, the implementation of projects is important to both strategic planning and project managers. Specifically, the importance is reflected in the following aspects:2Implementing projects contributes to achieve the objectives of strategic planning. There is a close relationship between project management and strategic planning. In order to take the strategy into practice, many project-based enterprises may divide an overall strategic planning into specific projects. Enterprises may implement different projects according to the organization’s strategic objectives. F or example, to cope with the problem of rising price of oil, a car company approved a fuel-efficient car R&D project. In order to protect citizen’s health, a developing country’s nongovernmental organization approved a project to build drinking water systems for a community that suffered from infectious diseases (Liu & Cao, 2014, p. 195).Implementing projects can help enterprises find out new problems and challenges, so as to adjust the strategic plans (Wang & Li, 2008, p. 105). The top managers of the organization always concentrate on the organization direction, objectives and overall plan but little care about the details of realizing the strategic objectives. This may result in a problem that the enterprise may develop a strategic plan beyond the enterprise resource and ability. For example, in order to expand the markets, a Japanese clothing company established an annual plan to open 1000 stores in Asia. But without considering the company's actual financial capacity and real market condition, the strategic objective is impossible to be achieved. Assuming that the company transfer the plan of opening stores in China into a project and opening stores in Indonesia into another project, project managers can understand the market conditions and customer preferences in different countries through the implementation of the projects so that they can adjust the strategic plan.For project managers, implementing projects enables them to perform their obligations and play a role in achieving strategic objectives. The implementation of projects can help project managers gain practical experience and understand how to reduce costs, better make use of resources and maximize profits. In this process, project managers are able to adjust their behaviors and thus make the implementation of projects more efficient.In order to achieve an effective project implementation, the enterprise should primarily select and prioritize the projects. At first, enterprises should assess their ability to execute the project. For example, if an enterprise plans to develop a new mobile phone with the function of waterproof, it should consider whether it has a project team with creative ability and professional knowledge about waterproof and a project manager with excellent leading ability. Secondly, enterprises should identify potential projects. Strategic decision makers and project makers may not be able to find out all projects that contribute to achieving organization goals. Every person in3the company should participate in the process. For example, after-sales service person may find out opportunities to improve the products through customer's feedback. Thirdly, the enterprise can use financial model and scoring model to select projects. Using financial model, for example, when two projects have the same costs, the enterprise may choose the project that has a bigger net present value. Scoring models considers nonfinancial criteria to access a project. For example, a company consider develop new products is more important than maintain customer relationships, the company may give higher weights to new product criteria (Che, 2012, p. 15). Finally, when the resources required by two projects are conflicted, the enterprise should allocate the resources according to the projects' priority. For example, if the enterprise is unable to deliver two projects in time, it may prioritize the project that has smaller losses. Through the above steps, the enterprises can make a better project selection and prioritization and thus promote the implementation of projects (Kloppenborg, 2015, p. 34).2.2 External forces that have changed the way projects are managed●Product life cycleFor the products with short life cycle, time-to-market is very important. Especially for high-tech products, enterprises should push out new products as soon as possible. Developing new products using project management approach can shorten the time to market. Thus, now more and more enterprises tend to establish cross - functional project teams to quickly provide customers with new products (Larson & Gray, 2011, p. 10). For example, with the development of advanced technologies, mobile phone’s life cycle became shortened and today more and more mobile phone companies pay more attention to new functions of mobile phones which appeal to customers. This new trend requires the project management pay more attention to product innovation and producing efficiency.●Global competitionGlobal competition has brought new opportunities and challenges to the organization’s project management. On the one hand, a more open market may require a cheaper price and higher quality of a product (Larson & Gray, 2011, p. 10), which requires the project manager to complete the project with more limited cost. On the other hand, globalization also brought new opportunities to reduce costs and improve efficiency of project management. For example, since there are cheap labor forces in coastal areas of eastern China, many manufacturing enterprises tend to4establish production plants there. Apple has set up many production plants in China to produce iphone for it.●Knowledge growthWith the growth of the knowledge, project management became more complicated, because that a project may contain technical expertise in different areas, which requires more cross-functional cooperation within the organization. Nowadays, for example, building a road is more complicated than ever before, because it involves the design, survey, equipment, raw materials and other fields of knowledge, which were less considered a few years ago (Larson & Gray, 2011, p. 10). Thus, now more and more companies tend use project management approach because it gathers the specialists together to make joint effort to one goal.●Corporate social responsibilitiesApart from maximizing shareholder interests, taking social responsibilities is now more important for enterprises. Enterprises should consider overall interests of nature and society and achieve a balance between “Planet, People and Profit”, in order to realize a sustainable development. It changed the objectives of the project and the technologies used to complete the project. For example, for a project to build a new factory, the project manager should consider not only how to reduce the cost and improve the efficiency of building, but also the influence to environment and around residents brought by the project. In this situation, the project manager not only pursues the interests of shareholders and customers, but also considers the interests of related third party.●Organization downsizingFor many large companies, expanding the businesses and company scale are the main development trends. But for more small and medium-sized enterprises, since their ability and resources are very limited, they tend to downsize to focus on core business. Outsourcing is a good example. Today a lot of mobile phone companies, like Apple, Huawei, and many car brands, like Toyota,Porsche, tend to reduce production cost and improve production efficiency through outsourcing. Outsourcing has changed the way companies processing projects, because the project managers have to manage not only their own people, but also the people come from different organizations (Larson & Gray, 2011, p. 10).53. Mechanisms to sustain the organization culture and project culture3. 1 Mechanisms to sustain the culture of a global organizationOrganization culture is a system that allows organization members to share their values, which makes the organization more unity and better achieve organization goals. Organizational culture can help the organization member understand what behavior is inappropriate, what behavior is encouraged (Wang, 2015, p. 47). Organizational culture is also important to project managers, because it can direct them to establish project culture.The following mechanisms can help the organization to sustain its culture:●Recruitment mechanismWhen recruiting employees, managers should consider the candidate's culture fit, in order to seek for the person with consistent values with the organization. In the recruitment, recruiters should clarify the values and principles of the organization. Specifically, recruiters should explain the organization’s mission, vision and working condition to the candidates (Zhao, 2012, p. 33). Then managers should assess if the potential candidate's values, habits and attitudes are consistent with the organization culture. Google is an example that it always pays special attention to find the right person that have the spirits Google need and do things in Google’s way.●Senior manager rolesIn the process of establishing organization culture, senior managers’ behaviors have great impact on the organization culture. Managers should deliver the organization values to employees and influence others through their behaviors (Li, 2012, p. 88). In a case, a company’s CEO has said he attaches great importance to the talents, which he hope s can be reflected in the organization’s culture. But when arranging an interview of a middle manager, the CEO said to his secretary, "Let him waiting for half an hour, I have something to deal with." Such a small thing has reflected his attitude to talents. The leaders of an organization are not only the builders of the organization of culture, but also the destroyers.●Reward and punishment mechanismThrough the reward and punishment mechanism, enterprise reinforces desired behavior and discourages inappropriate behavior so that promoting the understanding of the organization values to employees. The enterprise should make a formal6statement to determine what kind of reward and punishment measures they may take. Microsoft has set an award named Gates President Award for its employees, which is Microsoft's highest award. To acquire the award, the person should have not only outstanding performance, but also the values advocated by Microsoft. Setting awards can attract employees to make effort to follow the corporate values. The process can enhance employees’ identity of organization culture.●Communication mechanismCommunication is very important to an enterprise, especially a global organization, to sustain its organization culture. In a multinational organization, team members in a project not only have different professional skills, but also have different cultural backgrounds and values. An imperfect communication system may cause a lot of problems which often waste the project manager a lot of time to solve. A well communication system is like a bridge, which can make the project management process more unobstructed so that it can effectively solve the cultural conflicts. It helps the project manager better achieve project objective, establish project culture, so as sustain organizational culture.●Layoff mechanismThe people who do comply with the organization norms and values should be rewarded and those who violate the organization principles should receive the organization’s help to adjust their behavior. I f the person can't adjust his or her behaviors, the person should leave the organization. Enterprises can screen out those employees through the layoff mechanism, so that the organization culture can be sustained.3.2 An effective mechanism to sustain the culture of projects in a global environmentSince projects are temporary, which is totally different from operations, the tasks of project are not completely complied with the organization goals. It may result in a divergence between the organization culture and the norms and values that the project members followed in the project. For a global organization, because it may participate in a lot of cross-cultural projects, it is a great challenge for project managers to deal with cultural conflicts, integrate the values of project team members and establish a unified project culture.Cross-cultural awareness training is considered an effective mechanism to sustain project culture. Building and sustaining project culture require unified vision and7values in the project team. However, since the project members are from different departments or organizations, they have different cultural backgrounds and values. Since project is a temporary work, if the project manager chooses to break their original values and beliefs to form a unified culture, it is not a wise choose. It may increase the conflicts. A better choose is to introduce different cultures to project members to increase their understanding of other members’ cultures, that is, making cross-cultural awareness training. This mechanism can make the team members to accept each other’s values and cultures, so as to make their faith and vision consistent, increasing the possibility to achieve project success. Using this mechanism not only can make an unified culture within the project team, but also allows the team members to present their cultural features, encouraging the innovation. This mechanism also makes the team members to respect each other so that they do things in the project ways, rather than in their own ways (Li & Wang, 2012, p. 88).Here we use Foxconn, the largest electronics manufacturer in China, as an example to explain the mechanism of cross-cultural awareness training. Foxconn is the original equipment manufacturer of many well-known mobile phone brands, like Apple, Huawei, Nokia, Motorola, etc. Since Foxconn's partners are all over the world, it always confront with lots of cross-cultural projects. Foxconn are used to make cross-cultural awareness training for the project team, in order to sustain project culture. The first is language training. Foxconn would require project managers to learn the language of their project partner s’to promote their communication. The second is culture introduction, including introduction about the host country customs and traditions, to promote project members’ understanding of each other's culture. The third is the role training, that is, to simulate a scene that project members with different cultural backgrounds are working together and project members should be able to deal with some issues of cultural conflicts that are possibly occur. The last one is cultural adaptability training, which makes the project members to eliminate racial superiority and learn to respect and adapt to different cultures. The above trainings enable Foxconn to successfully establish a unified project culture in different projects (zhang, 2013, p. 39).4. ConclusionThe implementation of projects is part of the organization strategic planning and an effective way to achieve the strategic goals. Implementing projects enables project8managers to find new problems and challenges, so they can adjust the strategic planning. Project manager is the leader of the project. Their duty is to ensure that the project implementation meets the customer’s requirements. In a global environment, the way of project management has changed by some external environmental factors. These factors carried out higher requirements on the quality of products and limiter time and budget.Apart from external factors, internal factors, such as organization culture, also have impact on the project management. Organizational culture can direct the establishment of project culture. Enterprise can sustain organization culture through recruitment mechanism, rewards and punishment mechanism, communication mechanism, layoff mechanism and so on. For a global organization, since it always confront with many cross-cultural projects, reducing cultural conflicts in the project and integrating project member’s values are really concerning issues to make a successful implementation of projects, which can be achieved through the cross-cultural training mechanism.The efficiency of project implementation depends on strategic planning, project managers and organization culture. A successful project management can be achieved through developing appropriate strategic planning, establishing and maintaining appropriate organizational culture, and playing the role of project manager.9ReferenceChe, J. L. (2012). Project selection criteria base on organization strategic objective. Management & Technolosy of SME, 46(11), 12-16.Kloppenborg, J. T. (2015). Contemporary Project Management (3th ed.). New York: Cengage LearningLarson, W. E. & Gray, F. C. (2011). Project Management: The Managerial Process (5th ed.). New York: McGraw-Hill.Li, H. 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