附录
附录A Salary Management System
Wage management is an important element of corporate governance. With the increasing number of business people, corporate payroll has also become increasingly complex. Payroll covers both labor and personnel management, enterprise financial management is also an important component. Wage management needs and personnel management linked to the same time, working hours, attendance and health insurance connections, etc., to generate business for each employee's basic pay, allowances, medical insurance, insurance premiums, the actual payment of wages and so on. Funds are the key elements of business survival, capital flows affect the overall operation of the enterprise, the wages of employees of enterprise capital management is an important component. Early wage statistics and distribution of both paper-based materials, use of artificial manner, not only finance staff to spend a lot of time and do not keep well, often due to personal factors inadvertently copied or calculations neglect the phenomenon of error occurs payment of wages. Early wage administration to take a more paper-based materials and has a strong time constraints. For these reasons, enterprise computer security payroll system uses to save, fast calculation, comprehensive statistics, the realization of the systematic salary management, standardization and automation. Wage management system is a typical enterprise information management system (MIS), foreground program development tools using Microsoft VB6, back-end database using Access database. VB6 is an object-oriented development tools, with components rich in language simple, powerful advantages. Access database with VB6 with a seamless connection, simple operation, easy to use. Running results show that this corporate payroll system, greatly increasing efficiency and save manpower and material resources, and ultimately to meet the enterprise financial management, payroll needs, but also a sign into a modern enterprise management.
Salary management system is characterized by:
1. Simple operation
The adoption of international popular drop-down menu, all WINDOWS operating modes, the interface is novel, fully supports mouse operation, complete functions.
2. Arbitrarily set wage items
System, except the name, staff number, department number, department name, to be wages, real wages, taxes and other slated projects can not be removed (length can be changed), the other items (such as a variety of subsidies and a variety of deductions) may be represented by the user self-definition (including add, delete, modify the length and decimal places, etc.), wages can be as many as 255 total number of projects. When you modify or delete pay items, automatically checks for payment of wages in connection with the calculation formula related to the project and to make dealt with accordingly.
3. An arbitrary definition of salary calculation formula
Users can pay certain items (such as overtime pay, should wages, taxes, etc.) is defined as the calculation of the project, and then define the calculation formula and the use of conditions to meet a variety of complex calculations.
4. An arbitrary definition of the output table
An arbitrary definition of salary schedules and summary tables of 8 types of forms printing project, when you print too much, when the project can be divided into Tables 1 and 2 printing. Adjustable print width of the project and print the order can be printed packet header, footer section can be arbitrarily set. Print Article wage projects chosen by the user, the program auto-branch printing. Arbitrary definition of each table header font, spacing, kerning, tables, fonts, spacing, kerning, number of words per line.
5. Multi-sector summary
This program can handle up to four levels of the department payroll summary. Such as the Corporation is divided into companies (1), sector (2), large groups (3), Group (4), to meet different user needs. Sector code up to four (8-bit).
6. Several sets of salary management
System can also handle multiple units (company) wage data, each unit can be defined 24 different operations of the user, the unit wage data with the relationship between the upper and lower levels can be lower-level units of the wage data for auto-summary copies of wages, can also be a higher-level units of wage data broken down into several lower-level units, wages, wage data sets can be on the same network (including remote network) on the transfer of data, no restrictions on the number of users.
7. Multi-level rights management and security measures
Users can set up different user actions 0-8 a total of nine kinds of permissions, each a menu may define its permissions, user permissions can only be called less than or equal to the user operation of his competence menu; for each user, can be whether the definition can be called a one menu, in order to prevent the general user calls some important features (such as revising the formula, etc.). May limit a user can only operate in certain sectors of the wage data, including view, edit, print may be limited. Can be defined for each employee's wages to operate the user privileges, including view, edit, print, making some low-permissions users can not see some important figures in the same sector (such as the general manager) and wage data. For each wage item, its operation can be set user permissions, including view, edit, print, making some low-permissions users can not see certain confidential items (such as basic salary, real wages) of data.
8. Bulk Data Change Function
Can be arbitrarily set the conditions and calculation method to modify an item in batches wage data to facilitate Tiaozi.
9. A variety of report output
Program can be printed salary schedule, department summary, individual pay slips, sector wages Lingchao tables, individual wages Lingchao table, personal tax scales.
Technology in salary management is to achieve an effective way to wage management automation:
With the business units the implementation of the new wage system, wage system reform organizations and institutions such as the normal day to day management of the promotion of wage increasingly onerous.
Higher wages for the effective management of work efficiency and quality of work, to ensure the accurate implementation of the national wage policy and standardize management, thus facilitating the same level authorities and the upper and lower levels of data between the personnel departments of statistics and information exchange, old city, strictly follow the "unified planning, unified standards, unified management "principle, to the city's agencies and institutions to promote the use of" wage management system software. " After 2 months of hard work, old city, the city personnel department to seriously organs, institutions serving and retired personnel of the basic information one by one audit to ensure the accuracy of each person's wages, for salaries of personnel management, payroll and financial integration hair preparation of the budget to provide security.
Salary Management System Background and Significance:
Today, China's enterprises and institutions in the information management level also remain in photo media based on such a mechanism can no longer accommodate development of the times, because it wasted a lot of human and material resources, in the information age this traditional management approach is bound to be computer-based information management to replace. I, as a computer application graduates, hoping to contribute in this regard. Comrade Deng Xiaoping, chief architect of reform, said, "Science and technology are primary productive forces", I hope I have learned can be used to compile a practical program to help enterprises more effective information management.
To sum up, the benefits about the following points:
(1) can be stored in the previous wages, safe and efficient;
(2) only 1-2 members of the information input can be the operating system, save
a lot of manpower;
(3) can be quickly found the required information.
Enterprises and institutions for the future Internet ready:
Now the Internet is already very popular, enterprises and institutions to the sector, graduates want to be able to anywhere in the world found their own alumni information, the system for the enterprises and institutions in the future of the Internet made a preliminary work, such as the establishment of the database.
This article is from the point of view, according to my inauguration units of the current context of the hope that through this system, functional design, be able to pay the manager from the heavy, traditional work matters such as: increasing the file, file check, file change, file deletion , the wage query, print files etc. freed, making them more focused on most in need of wisdom and experience, thereby enhancing the quality and efficiency of payroll.
I have a Tourist Board office in a city, for wage work in the main work - records management and payroll management of deep feeling, both time-consuming and laborious, increase or modify an employee's file often takes several hours of time, and to itself an intellectual work are embodied in the manual, so, combined with practical experience in my work, designing the system.
As a part of computer applications, using computers to manage information on wages, with the manual management of incomparable advantages. For example: quick search, find convenient, high reliability, large memory capacity, security and good, long life and low cost . These advantages can greatly improve management efficiency wages, but also corporate scientific and standardized management, an important condition for integration with the world. Therefore, developing such a management software as necessary thing, in the following chapters we will develop a payroll system, for example, talk about its development process and the issues involved and their solutions.
From: Mr Stein. Hans.JavaServer Pages.Oreilly& Associates Inc，2005.7
附录B 工资管理系统
工资管理是公司管理的一个重要内容。随着企业人员数量增加，企业的工资管理工作也变得越来越复杂。工资管理既涉及到企业劳动人事的管理，同时也是企业财务管理的重要组成部分。工资管理需要和人事管理相联系，同时连接工时考勤和医疗保险等等，来生成企业每个职工的基本工资、津贴、医疗保险、保险费、实际发放工资等。资金是企业生存的主要元素，资金的流动影响到企业的整体运作，企业员工的工资是企业资金管理的一个重要的组成部分。早期的工资统计和发放都是使用人工方式处理纸质材料，不仅花费财务人员大量的时间且不易保存，往往由于个人的因素抄写不慎或计算疏忽，出现工资发放错误的现象。早期工资管理多采取纸质材料和具有较强的时间限制。基于以上原因，企业工资管理系统使用电脑安全保存、快速计算、全面统计，实现工资管理的系统化、规范化、自动化。企业工资管理系统是典型的信息管理系统（MIS），前台程序开发工具采用微软的VB6，后台数据库采用Access数据库。VB6是一种面向对象的开发工具，具有组件丰富、语言简单、功能强大的优点。Access数据库具有与VB6无缝连接、操作简单、易于使用的优点。运行结果证明，本企业工资管理系统极大提高了工作效率，节省了人力和物力，最终满足企业财务管理、员工工资发放的需要，同时也成为现代化企业管理的标志。
工资管理系统的特点：
1．操作简单方便
采用国际流行的下拉菜单，全WINDOWS操作形式，界面新颖，全面支持鼠标操作，功能齐全。
2．任意设定工资项目
系统除姓名、人员编号、部门编号、部门名称、应发工资、实发工资、纳税等内定项目不能删除(长度可以改变)外，其它项目(如各种补贴及各种扣款)均可由用户自行定义(包括增加、删除、修改长度及小数位等)，工资项目总数可多达255项。当修改或删除工资项目时，自动检查工资计算中与该项目有关的计算公式，并作相应处理。
3．任意定义工资计算公式
用户可将某些工资项目(如加班费、应发工资、纳税等)定义为计算项目，然后定义其计算公式及使用条件，可满足各种复杂的计算。
4．任意定义输出表格
任意定义工资明细表和汇总表等８种表格的打印项目，当打印项目太多时，可分表1和表2打印。可调整项目的打印宽度和打印顺序，可打印分组标题，表尾栏目可任意设定。工资条的打印项目可由用户自己选择，程序自动分行打印。任意定义每种表格的表头字体、行距、字距，表格字体、行距、字距，每行字数。
5．多级部门汇总
本程序最多可以处理四个层次的部门工资汇总。如总公司下分为公司(一级)、部门(二级)、大组(三级)、小组(四级)，以满足不同用户的需要。部门代码多达四级(共8位)。
6．多套工资管理
系统可同时处理多个单位（公司）的工资数据，每个单位可定义24个不同操作权限的用户，各单位的工资数据具有上下级的关系，可以将下级各单位的工资数据自动汇总为一份工资，也可以将一份上级单位的工资数据分解为几份下级单位的工资，各套工资数据可以在同一个网络（包括远程网络）上传递数据，用户数不限制。
7．多级权限管理和保密措施
对不同用户可设定0-8共九种用户操作权限，每一条菜单均可以定义其使用权限，用户只能调用使用权限小于或等于他的用户操作权限的菜单；对每个用户，可定义是否可以调用某一条菜单，以防止一般用户调用某些重要的功能(如修改
计算公式等)。可限定某用户只能操作某些部门的工资数据，包括查看、修改、
打印均可限制。可以定义对每一职工的工资进行操作的用户权限，包括查看、修改、打印，使得部分权限低的用户不能看到同一部门中某些重要人物(如总经理)的工资数据。对每个工资项目，可设定对其操作的用户权限，包括查看、修改、打印，使得部分权限低的用户不能看到某些保密项目(如底薪、实发工资)的数据。
8．批量数据更改功能
可以按任意设定条件和计算方法成批地修改某一项目的工资数据，方便调资。
9．多种报表输出
程序可打印工资明细表、部门汇总表、个人工资条、部门工资零钞表、个人工资零钞表、个人纳税表等。
技术应用于工资管理是实现工资管理自动化的有效途径：
随着企业单位新工资制度的贯彻实施，工资制度改革后机关事业单位正常晋升工资等日常管理工作日趋繁重。
为有效提高工资管理的工作效率和工作质量，确保国家工资政策的准确实施和规范管理，从而方便同级机关及上下级人事部门之间的数据统计和信息交流，个旧市严格遵循“统一规划、统一标准、统一管理”的原则，向全市机关、事业单位推广使用“工资管理系统软件”。经过2个月的努力，个旧市人事部门认真对全市机关、事业单位的在职和离退休人员的基本信息逐一进行审核，确保了每个人的工资准确无误，为人员工资管理、工资统发和财政编制预算工作提供保障。
工资管理系统研究背景与意义：
现在我国的企事业单位中信息的管理水平还停留在纸介质的基础上，这样的机制已经不能适应时代的发展，因为它浪费了许多人力和物力，在信息时代这种传统的管理方法必然被计算机为基础的信息管理所取代。我作为一个计算机应用的毕业生，希望可以在这方面有所贡献。改革的总设计师邓小平同志说过“科学技术是第一生产力”，我希望能用我所学编制出一个实用的程序来帮助企事业单位进行更有效的信息管理。
归纳起来，好处大约有以下几点：
（1）可以存储历届的工资，安全、高效；
（2）只需一到二名信息录入员即可操作系统，节省大量人力；
（3）可以迅速查到所需信息。
为将来企事业单位上网做好准备：
现在互联网已经十分普及，企事业单位往界的毕业生希望能在世界的任何一个角落查到自己校友的信息，本系统为企事业单位将来的上网作了先期工作，比如数据库的建立。
本文正是从这方面出发，以本人目前就职单位为背景，希望通过本系统的功能设计，能够把工资管理者从繁重、传统的事务性工作如：档案增加、档案查询、档案修改、档案删除、工资查询、打印档案等工作中解放出来，使得他们更专注于最需要智慧和经验的工作，因而提高工资管理的质量和效率。
本人目前在某市旅游局办公室工作，对工资工作中的主要工作——档案管理和工资管理工作深有感触，既费时又费力，增加或修改一个员工的档案常常需要
几个小时的时间，而且把本身一项智力劳动都体现在了体力劳动中，因此，结合我工作中的实际经验，设计本系统。
作为计算机应用的一部分，使用计算机对工资信息进行管理，具有着手工管理所无法比拟的优点.例如:检索迅速、查找方便、可靠性高、存储量大、保密性好、寿命长、成本低等。这些优点能够极大地提高工资管理的效率，也是企业的科学化、正规化管理，与世界接轨的重要条件。因此，开发这样一套管理软件成为很有必要的事情，在下面的各章中我们将以开发一套工资管理系统为例，谈谈其开发过程和所涉及到的问题及解决方法。
摘自：伯格斯坦，汉斯.JavaServer Pages.Oreilly& Associates Inc，2005.7
The existence of an agency problem in a corporation due to the separation of ownership and control has been widely studied in literatures. This paper examines the effects of management compensation schemes on corporate investment decisions. This paper is significant because it helps to understand the relationship between them. This understandings allow the design of an optimal management compensation scheme to induce the manager to act towards the goals and best interests of the company. Grossman and Hart (1983) investigate the principal agency problem. Since the actions of the agent are unobservable and the first best course of actions can not be achieved, Grossman and Hart show that optimal management compensation scheme should be adopted to induce the manager to choose the second best course of actions. Besides management compensation schemes, other means to alleviate the agency problems are also explored. Fama and Jensen (1983) suggest two ways for reducing the agency problem: competitive market mechanisms and direct contractual provisions. Manne (1965) argues that a market mechanism such as the threat of a takeover provided by the market can be used for corporate control. "Ex-post settling up" by the managerial labour market can also discipline managers and induce them to pursue the interests of shareholders. Fama (1980) shows that if managerial labour markets function properly, and if the deviation of the firm's actual performance from stockholders' optimum is settled up in managers' compensation, then the agency cost will be fully borne by the agent (manager). The theoretical arguments of Jensen and Meckling (1976) and Haugen and Senbet (1981), and empirical evidence of Amihud andLev (1981), Walking and Long (1984), Agrawal and Mandelker (1985), andBenston (1985), among others, suggest that managers' holding of common stock and stock options have an important effect on managerial incentives. For example, Benston finds that changes in the value of managers' stock holdings are larger than their annual employment income. Agrawal and Mandelker find that executive security holdings have a role in reducing agency problems. This implies that the share holdings and stock options of the managers are likely to affect the corporate investment decisions. A typical management scheme consists of flat salary, bonus payment and stock options. However, the studies, so far, only provide links between the stock options and corporate investment decisions. There are few evidences that the compensation schemes may have impacts on the corporate investment decisions. This paper aims to provide a theoretical framework to study the effects of management compensation schemes on the corporate investment decisions. Assuming that the compensation schemes consist of flat salary, bonus payment, and stock options, I first examine the effects of alternative compensation schemes on corporate investment decisions under all-equity financing. Secondly, I examine the issue in a setting where a firm relies on debt financing. Briefly speaking, the findings are consistent with Amihud and Lev's results. Managers who have high shareholdings and rewarded by intensive profit sharing ratio tend to underinvest.However, the underinvestment problem can be mitigated by increasing the financial leverage. The remainder of this paper is organised as follows. Section II presents the model. Section HI discusses the managerial incentives under all-equity financing. Section IV examines the managerial incentives under debt financing. Section V discusses the empirical implications and presents the conclusions of the study.
企业员工福利外文翻译文献 (文档含中英文对照即英文原文和中文翻译) 译文： 西方企业员工福利满意度研究述评 摘要：近年来，西方企业管理学界越来越重视员X-福利满意度理论研究，因为员工的福利满意度会直接影响他们的工作态度、工作行为与企业经营管理工作的效果。本文概述了西方企业员工福利满意度理论研究的现状，并根据组织公平理论和双因素理论，探讨福利管理决策公平与不同类型的福利对员工满意度的影响，最后为我国企业加强福利管理工作提出了若干建议。 关键词：福利；满意度；组织公平；双因素理论 一、企业福利政策的发展趋势 福利是员工薪酬的一个重要组成部分。近年来，越来越多的企业为员工提供良好的福利待遇，以便吸引、激励并留住优秀员工。企业的福利政策出现了以下发展趋势：(1)福利在员工薪酬组合中的比重增大，企业支付的福利费用大幅增加。 (2)员工也必须承担部分福利费用。企业以往为员工免费提供所有福利。目前，许
多员工必须承担部分医疗保险、养老保险费用。(3)企业的福利制度越来越复杂，福利形式越来越多样化，管理人员需要花费更多的时间与精力来从事员工福利制度设计与管理工作。许多企业在制定与实施福利制度时较少考虑员工的反应。例如，有些企业为了降低福利费用，采用灵活的福利制度，或将部分福利管理工作外包给其他公司，而不考虑员工是否满意。许多欧美学者认为，企业管理人员在制定与实施福利制度时必须考虑员工的反应。他们的实证研究表明，员工对福利的满意度会直接影响企业福利制度的效果。 二、员工福利满意度理论研究概述 20世纪60年代以来，西方企业管理学界对员工薪酬理论进行了大量的研究。然而，企业管理学者却较少研究员工福利理论。在现有文献中，欧美学者主要从福利的激励作用、员工对福利计划的理解和偏好、福利与员工薪酬满意度的关系、员工的福利满意度等方面研究员工福利理论。美国学者威盛顿(Barton I。．Weathington)和坦切克(I。ois E．Tetrick)指出，企业管理学界在员工福利这个领域的研究成果存在以下不足：(1)许多学者实际上是研究员工的薪酬满意度或工作满意度，而不是研究员工的福利；(2)大多数学者只研究福利对员工的影响，却忽视各类福利对员工工作态度和工作行为的影响；(3)企业管理理论研究人员主要从企业的角度来研究福利制度，却很少考虑员工对福利的态度。近年来，西方企业管理学界逐渐加强了对员工福利满意度的研究。 I．员工福利满意度的计量 1985年，美国学者赫尼曼(Herbert G．Heneman)和希沃布(Donald P．Schwab)编制了一个由18个计量项目组成的“员工薪酬满意度”量表(pay satisfaction questionnaire，简称PSQ)。他们采用以下四个项目来计量员工的“福利满意度”： (1)员工对整套福利的满意度； (2)员工对企业支付的福利费用数额的满意度； (3)员工对福利价值的满意度； (4)员工对福利类别的满意度。 许多欧美企业管理学者在实证研究中把员工的福利满意度作为薪酬满意度的一个组成成分，采用PSQ量表计量员工的福利满意度。 现在，许多欧美学者对员工的福利满意度进行更深入的研究。不少学者认为员工福利满意度是一个多维概念。美国学者戴恩霍(Carol Danehower)与勒斯特(John A．I．ust)指出，员工的福利满意度应包括员工对企业支付的福利费用与企业为他们提供的整套福利的质量的满意度。他们设计了一个由11个项目组成的员工福利满意度量表(benefit satisfaction ques—tionnaire，简称BSQ)，从上述两个方面来计量员工的福利满意度。他们的一系列实证研究支持员工的福利满意度是一个二维概念的结论。然而，他们也发现BSQ量表中的某些项目不能很好地计量员工对福利质量的满意度。因此，他们对BSQ量表进行了适当的修改，又增加了两个项目，并于1995年对美国某大学的2 815位员工进行了问卷调查。他们的数据分析结果表明，新的BSQ量表中的13个项目分别属于员工对福利质量的满意度、对福利费用的满意度、对福利信息的满意度三个维度。他们根据数据分析结果，指出员工的福利满意度是一个复杂的多维概念。但是，加拿大学者特兰布雷(Michel Tremblay)等人的实证研究结果并不支持戴恩霍和勒斯特的观点。他们发现，员工的福利满意度是一个单维概念。美国学者米塞利(Marcia P．Miceli)和雷恩(Matthew C．Lane)把员工福利满意度分为两类：一类是员工对福利水平的满意度，它受员工感觉中“应该得到”与“实际得到”的福利之差的影响；另一
管理信息系统外文翻译-标准化文件发布号：（9456-EUATWK-MWUB-WUNN-INNUL-DDQTY-KII
英文文献翻译 二〇年月日
科技文章摘译 Definition of a Management Information System There is no consensus of the definition of the term "management information system". Some writers prefer alternative terminology such as "information processing system", "information and decision system", "organizational information system", or simply "information system" to refer to the computer-based information processing system which supports the operations, management, and decision-making functions of an organization. This text uses “MIS” because it is descriptive and generally understood; it also frequently uses “information system” instead of “MIS” to refer to an organizational information system. A definition of a management information system, as the term is generally understood, is an integrated, user-machine system for providing information to support operations, management, and decision-making functions in an organization. The system utilizes computer hardware and software; manual procedures; models for analysis planning, control and decision making; and a database. The fact that it is an integrated system does not mean that it is a single, monolithic structure; rather, it means that the parts fit into an overall design. The elements of the definition are highlighted below. 1 Computer-based user-machine system Conceptually, management information can exist without computer, but it is the power of the computer which makes MIS feasible. The question is not whether computers should be used in management information system, but the extent to which information use should be computerized. The concept of a user-machine system implies that some tasks are best performed by humans, while others are best done by machine. The user of an MIS is any person responsible for entering input data, instructing the system, or utilizing the information output of the system. For many problems, the user and the computer form a combined system with results obtained through a set of interactions between the computer and the user. User-machine interaction is facilitated by operation in which the user’s input-output device (usually a visual display terminal) is connected to the computer. The computer can be a personal computer serving only one user or a large computer that
企业成本控制外文翻译文献(文档含英文原文和中文翻译)
译文： 在价值链的成本控制下减少费用和获得更多的利润 摘要： 根据基于价值链的成本管理理念和基于价值的重要因素是必要的。首先，必须有足够的资源，必须创造了有利的价值投资，同时还需要基于客户价值活动链，以确定他们的成本管理优势的价值链。其次，消耗的资源必须尽量减少，使最小的运营成本价值链和确保成本优势是基于最大商业价值或利润，这是一种成本控制系统内部整个视图的创建和供应的具实践，它也是一种成本控制制度基于价值链，包括足够的控制和必要的资源投资价值的观点，创建和保持消费的资源到合理的水平，具有价值的观点主要对象的第一个因素是构造有利的价值链，从创造顾客价值开始；第二个因素是加强有利的价值链，从供应或生产客户价值开始。因此它是一个新型的理念，去探索成本控制从整个视图的创建和供应的商品更盈利企业获得可持续的竞争优势。 关键词：成本控制，价值链，收益，支出，收入，成本会计 1、介绍 根据价值链理论，企业的目的是创造最大的顾客价值；和企业的竞争优势在于尽可能提供尽可能多的价值给他们的客户，作为低成本可能的。这要求企业必须首先考虑他们是否能为顾客创造价值，和然后考虑在很长一段时间内如何创造它。然而，竞争一直以“商品”（或“产品”）作为最直接的载体，因此，传统的成本控制方法主要集中在对“产品”和生产流程的过程。很显然，这不能解决企业的问题，企业是否或如何能为客户创造价值。换句话说，这至少不能从根本上解决它。 因此，企业必须首先投入足够的资源，以便他们能够创建客户值取向，然后提供它以最少的资源费用。所以在整个视图中对价值创造和提供整体的观点来控制成本，它可以为客户提供完美的动力和操作运行机制运行成本的控制，也可以从根本上彻底克服了传统的成本控制方法的缺点，解决了无法控制的创造和供应不足的真正价值。基于此，本文试图从创作的整体观讨论成本控制提供价值并探讨实现良性循环的策略，也就是说，“创造价值投资成本供应价值创造价值”。 2、成本及其控制的基于价值链理念 2.1基于价值链的成本观念 根据价值链理论，如果企业是要被客户接受，它必须创造和提供能满足其客户的价值。因此，成本（价值或资源支付费用）这不离为创造和提供顾客价值的活动，其活动的价值链。因此，我们应该从价值链角度看成本的重要。
企业高管薪酬外文翻译文献 (文档含中英文对照即英文原文和中文翻译) 翻译: 管理者薪酬和企业债务期限结构 摘要：高管薪酬通过组合敏感性股价变动与股票报酬波动影响管理风险偏好。股票价格不支持管理风险，而股票报酬波动鼓励冒险。理论表明，
短期债务通过控制管理风险偏好减轻债务代理成本。我们断定，找到首席执行官组合和短期到期债务之间关系的证据。我们还发现，短期到期债务减轻对债券收益率激励机制的影响。总的来说，我们的经验证据表明，短期债务减轻了从风险补偿所产生的债务代理成本。 使用股票及期权为基础做为高管薪酬的现象在过去的几十年里急剧增加。首席执行官财富的暴露使股票价格在1980年到1994年间增加了两倍，然后1994年到2000年间又增加了一倍。高管薪酬的这种变化对经理所承受的风险有直接的影响，从而改变双方的激励机制和行为。卡彭特和兰伯特探讨了对管理者激励补偿两方面的影响。一个影响是通过补偿股票价格的敏感性造成的。第二个影响是通过补偿股票报酬波动的敏感性造成的。对股票价格补偿方案的灵敏度越高，经理人的风险偏好就越弱。相比之下，对股票收益波动率补偿方案的敏感性越高，经理人的风险偏好就越大。通过改变管理风险偏好，基于股票的补偿也影响那些风险偏好的第三方看法。本研究的主要目的是探讨短期债务在减少来自高管激励合同所产生的债务代理成本的作用。具体来说，我们研究了这两种组合敏感度对公司债务期限结构的影响。此外，我们分析债务到期对投资组合灵敏度和债券收益率之间的关系。实证结果提供了一个一致的意见，短期债务减少了与薪酬激励相关的债务代理成本。 传统的代理理论提出了股东和债权人之间的利益冲突。在他们的开创性研究中，法玛、米勒、詹森和麦克林认为，股东有动机减少债券持有人财富通过代入高风险的投资，这种现象通常被称为资产替代。股权报酬对管理人员去资产替代提供一个潜在的强大动力。债权人了解这些
Enterprise Human Resources Management System Design And Implementation Abstract: Human resource management system is the core content of modern enterprise management. With the rapid development of the computer information technology and unprecedented prevalence of electronic commerce mode，the competition between enterprises is turning from visible economic markets to the network. Developing the human resource management system supported by computer technology，network technology and information technology can not only improve the skill of human resource management and the efficiency of the enterprises but also make human resource management modern and decision sciencefic,Modern human resource management uses B/S mode to avoid C/S modes short coming of difficult in maintdning and reusing.According to the functional requirements of the actual project,this article specificly state the analysis of system,the general desigin of the system,the detail design of system and the practice of the system. The development of the system is the practice of MVC design ideas, maing using the Jsp+Servlet+JavaBean form of development.Jsp is the practice of MVC design ideas’view,in charge of receiving/responding the request of the customer.Servlet mainly responsible for the core business control of the whole system is the practice of the vontroller of MVC design idea to take charge of the statistics and rules of the whole system. In the practice of the system, somr open-source projrcts,such as the Ajax technique,JfreChart statements,fileupload technology,has been used. Using the modern human resource management theropy and analysising the actual situation, comparing the current situation of human resource management system, a huaman resource contents of management system basied on the Internet/Intranet has been designed. The main management,attendance management training more efficient statistics. Keywords:human resource management; B/S mode; Open-source projects; MVC mode. 摘要 人力资源管理系统是现代企业管理的核心内容。随着计算机信息技术的高速发展，电子商务模式的空前盛行，企业之间的竞争也从有形的经济市场转向了网络。开发以计算机技术、网络技术、信息技术支持的现代人力资源管理系统，既能提高企业人力资源管理的技术含量和企业的办事效率，也能使人力资源管理能够进入现代化、决策科学化的进程。现代人力资源管理系统采用了B/S模式，可以避免C/S模式的重用性差、维护难度高的缺点和
Powerdesigner的起步与数据建模 1、数据建模与PowerDesigner 数据模型是信息的一种表示方法和生产消费系统。数据建模包括分析的数据实体系统中存在的关系。PowerDesigner提供概念,逻辑,和物理数据模型来让你你的系统分析和模型各级抽象概念。 1.1概念数据模型, 一个概念数据模型(CDM)代表逻辑结构,数据系统独立于任何软件或数据存储结构。它给的形式表示数据,需要运行企业、经营活动,可能包含数据对象尚未实施在物质数据库。一个清洁发展机制可以让您: ?代表组织的数据,在一个图形格式创造的实体关系图表 ?数据设计的有效性进行了验证。 ?产生一个逻辑数据模型(LDM),物理数据模型(PDM),或一个面向对象模型(OOM 指定一个对象),表示清洁发展机制使用UML标准。 1.2逻辑数据模型 一个逻辑数据模型可以帮助你设计一个数据库结构和执行一些数据库denormalization独立于任何特定的数据库管理系统行为物理的要求。你可以用逻辑模型作为一种中介步骤进行了对比与数据库设计的概念和物理结构:在一开始?CDM含有实体,属性,关系、领域、数据项目和业务规则。如果需要的话,你可能会显露出清洁发展机制在几个设计步骤从高水平较低水平的模型,清洁发展机制。 ?产生LDM。FK和指定创建索引列名称和其他共同特点 ?生成一个或更多的(PDMs),每一个为特定的数据库实施这个设计过程使每件东西都保持一致允许你在一个大发展的努力。 1.3的物理数据模型
物理数据模型(PDM)是一个数据库设计工具的实施适合建模和数据查询生理结构在数据库中。如图1所示。 根据数据库的选型你想设计时,你会用不同类型的PDM图。 ?操作PDM——你使用的结构设计产品具有可操作性的数据库。一般情况下,在数据建模,物理分析遵循概念和/或逻辑分析,并提出了具体的实际实施数据库中的数据,能满足你的表现和物理限制。 ?商业智能产品数据管理的,你也可以用产品设计了数据库的结构环境,包括: ?数据仓库或数据集市数据库操作传输数据,从运算数据库,和聚拢所有可能需要的信息的查询资料库,在OLAP(在线分析处理)商业分析和决策执行。数据仓库数据库收集所有的数据处理的公司的例子,而数据集市关注小实体的公司。 你使用物理的图表来设计数据仓库和数据集市的数据库。由于这些数据库通常包含了大量的数据存储时,你就不需要设计业绩。你可以指定类型(事实和尺寸)数据库表格有预习多维结构的OLAP(在线分析处理)数据库。 ?多维的OLAP(在线分析处理)数据服务器-通常是封装了数据最先被聚集在数据仓库和数据集市(虽然有时是直接从操作数据库)转移,促进组织的信息查询 进行不同的工具。商业分析师使用的OLAP(在线分析处理)数据库发送查询和检索商务信息中存在的不同维度的数据库。你用PDM多维的图表来设计不同的维度和正方体OLAP(在线分析处理)内的数据库。 2、创建一个数据模型
餐饮管理系统外文翻译文献(文档含中英文对照即英文原文和中文翻译) 英文： 1、China food industry development prospects analysis The catering industry in China as the tertiary industry is a traditional service industries, experienced reforming and opening starts, quantitative expansion, scale chain development and brand promotion strategy of 4phase, made make a spurt of progress in the development of. At present, the country has4 millions catering outlets. 2005/2006annual Chinese top 100 catering enterprises with total assets of about thirty-two billion yuan, total profit of about six billion yuan, employees about eight hundred thousand people, respectively, over the same period last year increased40.38%,28.84% and33.33% higher than that of the whole society, the catering industry average growth level. China's reform and opening up has gone through ups and downs in the30year, in the30 years of reforming and opening of China's catering industry along with the tide of reform has undergone three leap type development. In the past 30 years, China has experienced from fast food restaurants grabs beach China market to SARS impact, then to food safety ( tonyred event, apple events ), Chinese food and beverage industry in the impact, achieve sales growth.
外文文献翻译译文 一、外文原文 Corporate Performance Management Abstract Two of the most important duties of a chief executive officer are (1) to formulate strategy and (2) to manage his company’s performance. In this article we examine the second of these tasks and discuss how corporate performance should be modeled and managed. We begin by considering the environment in which a company operates, which includes, besides outside stakeholders, the industry it belongs and the market it supplies, and then proceed to explain how the functioning of a company can be understood by an examination of its business, operational and performance management models. Next we describe the structure recommended by the authors for a corporate planning, control and evaluation system, the most important part of a corporate performance management system. The core component of the planning system is the corporate performance evaluation model, the structure of which is mapped into the planning system’s database, simulation models and budgeting tools’ structures, and also used to shape information contained in the system’s products, besides being the nucleus of the language used by the system’s agents to talk about corporate performance. The ontology of planning, the guiding principles of corporate planning and the history of ”MADE”, the corporate performance management system discussed in this article, are reviewed next, before we proceed to discuss in detail the structural components of the corporate planning and control system introduced before. We conclude the article by listing the main steps which should be followed when implementing a performance planning, control and evaluation system for a company. 1.Introduction Two of the most important corporate tasks for which a chief executive officer is p rimarily responsible are (1) to formulate strategy and (2) to manage the company’s performance. In this article we examine the second of these tasks and discuss how
原文 Enterprise salary reward management Keyword：Enterprise salary reward management Salary the overall function of function and the management of human resource that rewards is consistent also for is can attract and encourage the human resource needed by enterprise from labour economy angle speak salary reward have 3 great merits can: guarantee function , encourage function and regulation function. Refering to the angle of the management of human resource salary reward should embody and play mainly it's encourage function the salary with reasonable establishment reward management system is every problem that enterprise needs solve. In recent years, as enterprise manages , mechanism change and establish modern enterprise system step by step needs, the built-in wages degree of assignment system of enterprise the self who changes enterprise into gradually from government behavior behavior. Therefore how to meet market needs establish with modern enterprise system appearance the supplemental salary, that suits enterprise self development reward management system and distribution scheme, high limit land development enterprise human resource Qian can, become every important program of current Chinese enterprise. Salary the substance that rewarded , it is that enterprise, for employee, is the contribution done by enterprise that function and purpose salary reward , include realization Ji effect , the corresponding repayment and that effort, time, knowledge, ability, experience and creation pay that paid out or thank. Essentially, it is a kind of fair distribution principle that exchanges or trades and has embodied socialist market
毕业设计(论文)外文资料翻译设计(论文)题目图书管理系统 院系计算机工程系 专业计算机科学与技术 年级 学生学号1040520007 学生姓名bianhaiwei 外文出处CHINA-USA Business Review
Combining JSP and Servlets The technology of JSP and Servlet is the most important technology which use Java technology to exploit request of server, and it is also the standard which exploit business application .Java developers prefer to use it for a variety of reasons, one of which is already familiar with the Java language for the development of this technology are easy to learn Java to the other is "a preparation, run everywhere" to bring the concept of Web applications, To achieve a "one-prepared everywhere realized." And more importantly, if followed some of the principles of good design, it can be said of separating and content to create high-quality, reusable, easy to maintain and modify the application. For example, if the document in HTML embedded Java code too much (script), will lead the developed application is extremely complex, difficult to read, it is not easy reuse, but also for future maintenance and modification will also cause difficulties. In fact, CSDN the JSP / Servlet forum, can often see some questions, the code is very long, can logic is not very clear, a large number of HTML and Java code mixed together. This is the random development of the defects. Early dynamic pages mainly CGI (Common Gateway Interface, public Gateway Interface) technology, you can use different languages of the CGI programs, such as VB, C / C + + or Delphi, and so on. Though the technology of CGI is developed and powerful, because of difficulties in programming, and low efficiency, modify complex shortcomings,