scholarly journals Control-Oriented Inventory Production and Sales Activities in Chinese Manufacturing Firms

2018 ◽  
Vol 7 (2) ◽  
pp. 134
Author(s):  
Haihong He

This study uses a sample of Chinese manufacturing firms to examine the association between current period inventory production costs and sales changes in adjacent past and future periods. The results find an overall significant association between inventory production and the past period sales changes, but no association between inventory production and the future period sales changes. Further, we find that in firms with high return on assets, inventory production is only associated with the past period sales changes, but not with the future period sales changes; in contrast, in firms with low return on assets, inventory production is only associated with the future period sales changes, but not with the past period sales changes. The results, on one hand confirm our perception of control oriented management accounting practices in China, on the other hand suggest that firm performance is associated with such management emphasis in China.

Author(s):  
Afdelia Novianti ◽  
Dina Tri Utari

Java Island is one of the areas that is very fertile and densely populated, but on the other hand, Java Island is also one of the areas that is most frequently hit by natural disasters, one of which is Klaten Regency. Natural disaster itself is an event that threatens and disrupts human life caused by nature. Some of the natural disasters that often occur simultaneously in Klaten Regency are floods, landslides, and hurricanes. These three disasters usually occur during the rainy season. This of course makes the government need to take action by seeing the large chance of a disaster occurring in order to optimize disaster management. Then research will be carried out that aims to determine the chances of natural disasters occurring in the next few years. Forecasting will be carried out using the Markov chain method, with this method the probability value of the future period can be estimated using the current period probability value based on the characteristics of the past period. So that the value of the steady state chance of floods and landslides in period 36 (December 2023) and hurricanes in period 15 (March 2022) with the chances of a disaster are 34.21%, 15.38%, and 73.53%, respectively.Received August 31, 2021Revised October 27, 2021Accepted November 11, 2021


2017 ◽  
pp. 5-21 ◽  
Author(s):  
E. Yasin

The article is devoted to major events in the history of the post-Soviet economy, their influence on forming and development of modern Russia. The author considers stages of restructuring, market reforms, transformational crisis, and recovery growth (1999-2011), as well as a current period which started in2011 and is experiencing serious problems. The present situation is analyzed, four possible scenarios are put forward for Russia: “inertia”, “mobilization”, “decisive leap”, “gradual democratic development”. More than 30 experts were questioned in the process of working out the scenarios.


2010 ◽  
Vol 51 (1-2) ◽  
pp. 215-224
Author(s):  
Alexander Carpenter

This paper explores Arnold Schoenberg’s curious ambivalence towards Haydn. Schoenberg recognized Haydn as an important figure in the German serious music tradition, but never closely examined or clearly articulated Haydn’s influence and import on his own musical style and ethos, as he did with many other major composers. This paper argues that Schoenberg failed to explicitly recognize Haydn as a major influence because he saw Haydn as he saw himself, namely as a somewhat ungainly, paradoxical figure, with one foot in the past and one in the future. In his voluminous writings on music, Haydn is mentioned by Schoenberg far less frequently than Bach, Mozart, or Beethoven, and his music appears rarely as examples in Schoenberg’s theoretical texts. When Schoenberg does talk about Haydn’s music, he invokes — with tacit negativity — its accessibility, counterpoising it with more recondite music, such as Beethoven’s, or his own. On the other hand, Schoenberg also praises Haydn for his complex, irregular phrasing and harmonic exploration. Haydn thus appears in Schoenberg’s writings as a figure invested with ambivalence: a key member of the First Viennese triumvirate, but at the same time he is curiously phantasmal, and is accorded a peripheral place in Schoenberg’s version of the canon and his own musical genealogy.


2008 ◽  
Vol 15 ◽  
Author(s):  
SueAnne Ware

Andreas Huyssen writes, ‘Remembrance as a vital human activity shapes our links to the past, and the ways we remember define us in the present. As individuals and societies, we need the past to construct and to anchor our identities and to nurture a vision of the future.’ Memory is continually affected by a complex spectrum of states such as forgetting, denial, repression, trauma, recounting and reconsidering, stimulated by equally complex changes in context and changes over time. The apprehension and reflective comprehension of landscape is similarly beset by such complexities. Just as the nature and qualities of memory comprise inherently fading, shifting and fleeting impressions of things which are themselves ever-changing, an understanding of a landscape, as well as the landscape itself, is a constantly evolving, emerging response to both immense and intimate influences. There is an incongruity between the inherent changeability of both landscapes and memories, and the conventional, formal strategies of commemoration that typify the constructed landscape memorial. The design work presented in this paper brings together such explorations of memory and landscape by examining the ‘memorial’. This article examines two projects. One concerns the fate of illegal refugees travelling to Australia: The SIEVX Memorial Project. The other, An Anti-Memorial to Heroin Overdose Victims, was designed by the author as part of the 2001 Melbourne Festival.


Author(s):  
Andrew Targowski

The purpose of this chapter is to define intrinsic values of information-communication processes in human development. The development of civilization depends upon the accumulation of wisdom, knowledge and cultural and infrastructural gain. Man is prouder of his heritage than of that which he can eventually achieve in the future. The future is often the threat of the imminent unknown, something that can destroy our stability, qualifications and position within society. On the other hand, the “future” is also the hope of the desperate for a better life.


2020 ◽  
pp. 413-434
Author(s):  
Michael S. Moore

The second response to the epiphenomenal challenge is to deny that epiphenomenalism has any implications that are skeptical of responsibility. Such a compatibilist response is seemingly ruled out by adopting the classical compatibilist response to the challenge of hard determinism. Whether this is in fact so is explored in this chapter, the thesis being that in a certain range of cases we are responsible for effects that we do not cause so long as those effects are on one horn of an epiphenomenal fork the existence of which we know and the other horn of which we can control. Because such responsibility across the horns of an epiphenomenal fork can involve control of the past, and because a general control of the past to the extent that we can control the future is implausible, some care is taken to limit the scope of what in the past we can control by our present decisions. These limits are cast in terms of there being a strong necessitation of a past event by a present decision which necessitation is known to the actor as he acts to make it have been the case that such past event occurred.


2001 ◽  
Vol 26 (1) ◽  
pp. 15-24 ◽  
Author(s):  
William Peterson

Hone Kouka's historical plays Nga Tangata Toa and Waiora, created and produced in Aotearoa/New Zealand, one set in the immediate aftermath of World War I, and the other during the great Māori urban migrations of the 1960s, provide fresh insights into the way in which individual Māori responded to the tremendous social disruptions they experienced during the twentieth century. Much like the Māori orator who prefaces his formal interactions with a statement of his whakapapa (genealogy), Kouka reassembles the bones of both his ancestors, and those of other Māori, by demonstrating how the present is constructed by the past, offering a view of contemporary Māori identity that is traditional and modern, rural and urban, respectful of the past and open to the future.


2019 ◽  
Vol 5 (1) ◽  
pp. 3-19 ◽  
Author(s):  
Sean Homer

Theo Angelopoulos has described Taxidi sta Kythira (Voyage to Cythera) (1984) as an attempt to ‘exorcise the past’ and offer the Greek audience a possibility to face the future without the traumas of the past. This article explores the question of the extent to which we can exorcise the past and asks if a future is possible without acknowledging the traumas of the past. Drawing upon cultural trauma theory, the article analyses the Greek Civil War (1946‐49) as a cultural trauma for the Greek Left, especially concerning the recognition of political prisoners and exiles. Psychoanalytic theory, on the other hand, suggests that a fundamental characteristic of trauma is the un-representability of the event itself, as a traumatic event is only known through its persistent reiterations. Through its multi-layered narrative structure and aesthetic strategies of deferral and displacement Voyage to Cythera stages the trauma of the Greek Civil War for both the returning exiles and the generation that followed. As a representation of presence through absence, the article considers Voyage to Cythera in terms of Thomas Elsaesser’s concept of the parapractic text and Max Silverman’s notion of palimpsestic memory whereby the film does not exorcise the past as such but reveals a past haunting the present. The article concludes with the reflection that a traumatic past has a tendency to return however much we may wish to lay it rest.


Kant-Studien ◽  
2019 ◽  
Vol 110 (3) ◽  
pp. 413-436
Author(s):  
Hope C. Sample

Abstract When interpreters orient Kant’s philosophy of time in relation to McTaggart’s distinction among different ways of characterizing a temporal order, they claim that he is best described as endorsing an A series position according to which there is a metaphysically privileged present that determines the past and the future. Whether Kant might also be understood as a proponent of the B series - according to which there is no privileged present, but rather time is comprised of relations of earlier than, later than, and simultaneity - has not been discussed in the literature. I argue that, for Kant, the appearances can be described as an A series, while the phenomena are to be understood as a B series, neither of which is more fundamental than the other. Contra a common approach in the literature that neglects a metaphysical difference between appearances and phenomena, I argue Kant’s transcendental idealism about time is best understood in relation to his account of appearances and phenomena.


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