The issue of accountants＇ role in decision-making has been the center of attention of lots of studies in the last decade but never did it get the adequate coverage in Lebanon. This paper studies to what extent accoun...The issue of accountants＇ role in decision-making has been the center of attention of lots of studies in the last decade but never did it get the adequate coverage in Lebanon. This paper studies to what extent accountants are involved in the managerial decision-making in Lebanon. Two hundred experienced accountants from all over the country were randomly selected for a questionnaire survey. This survey provides evidence as to what factors contribute to the variance of influence accountants have in managerial decision-making. The results from the questionnaires varied, but we conclude that accountants＇ involvement in new product development （NPD）, the skills that accountants have, their role in the financial analysis of the firm, and how much the finn they work for encourages them to advice on business decisions affect the degree of contribution an accountant has to decision-making. The findings of this research could be used as a reference to help in understanding the role of accounting in Lebanon by various finns and organizations.展开更多
Since 2010,the LNG importing price premium in the Asia–Pacific markets has become increasingly high,generating great effects on the economic development in China.In addition,the natural gas dependence degree is expan...Since 2010,the LNG importing price premium in the Asia–Pacific markets has become increasingly high,generating great effects on the economic development in China.In addition,the natural gas dependence degree is expanding continuously,making it extremely urgent to establish a natural gas trading hub in China,with the aim to ensure national energy security,to gain the pricing power,and to build the regional benchmark prices.Through a comparative analysis of internal strength/weakness and external competitiveness,we concluded that with intensively-issued supporting policies on the natural gas sector,the initiation of spot and futures markets,the rapid growth of gas production and highly-improved infrastructures,as well as Shanghai's advantageous location,China has more advantages in establishing an Asian Natural Gas Trading Hub than other counties like Singapore,Japan and Malaysia.Moreover,based on the SWOT(strength,weakness,opportunity and threat)and the marketization process analysis,the following strategies were presented:to impel the establishment of a natural gas trading hub depending on the gas supply condition,to follow the policies to complete the gas storage system,to form regional communities by taking comparative advantages,and to reinforce the marketization reform and regulation system establishment with foreign experiences for reference.This study rationalized the necessity and practicality of establishing a natural gas trading hub in China and will help China make a proper decision and find a periodical strategic path in this sector.展开更多
Modern international project management has entered the phase of precise and accurate project management after the global financial crisis broke out at the beginning of the 21 stcentury. However, its development has f...Modern international project management has entered the phase of precise and accurate project management after the global financial crisis broke out at the beginning of the 21 stcentury. However, its development has faced new challenges since there has been lack of explicitly unanimous definition for the capability dimensions of precise and accurate project management, as well as the models and their process control parameters. The required core capabilities based on the precise and accurate project management for various rings are involved in the project life cycle, namely, the required internationally core competences and their components for the phases of project strategic planning and decision making in the early project phase, as well as the value engineering, and the project supervision and controls during the execution phase.Through studying the effects of the internationally core competences based on precise and accurate project management capabilities for the success and excellence of projects and configuring such models, the goal is to help the main contractors continuously obtain project success and excellence, thus improve its internationally core competences with continuous project success and excellence.展开更多
文摘The issue of accountants＇ role in decision-making has been the center of attention of lots of studies in the last decade but never did it get the adequate coverage in Lebanon. This paper studies to what extent accountants are involved in the managerial decision-making in Lebanon. Two hundred experienced accountants from all over the country were randomly selected for a questionnaire survey. This survey provides evidence as to what factors contribute to the variance of influence accountants have in managerial decision-making. The results from the questionnaires varied, but we conclude that accountants＇ involvement in new product development （NPD）, the skills that accountants have, their role in the financial analysis of the firm, and how much the finn they work for encourages them to advice on business decisions affect the degree of contribution an accountant has to decision-making. The findings of this research could be used as a reference to help in understanding the role of accounting in Lebanon by various finns and organizations.
文摘Since 2010,the LNG importing price premium in the Asia–Pacific markets has become increasingly high,generating great effects on the economic development in China.In addition,the natural gas dependence degree is expanding continuously,making it extremely urgent to establish a natural gas trading hub in China,with the aim to ensure national energy security,to gain the pricing power,and to build the regional benchmark prices.Through a comparative analysis of internal strength/weakness and external competitiveness,we concluded that with intensively-issued supporting policies on the natural gas sector,the initiation of spot and futures markets,the rapid growth of gas production and highly-improved infrastructures,as well as Shanghai's advantageous location,China has more advantages in establishing an Asian Natural Gas Trading Hub than other counties like Singapore,Japan and Malaysia.Moreover,based on the SWOT(strength,weakness,opportunity and threat)and the marketization process analysis,the following strategies were presented:to impel the establishment of a natural gas trading hub depending on the gas supply condition,to follow the policies to complete the gas storage system,to form regional communities by taking comparative advantages,and to reinforce the marketization reform and regulation system establishment with foreign experiences for reference.This study rationalized the necessity and practicality of establishing a natural gas trading hub in China and will help China make a proper decision and find a periodical strategic path in this sector.
文摘Modern international project management has entered the phase of precise and accurate project management after the global financial crisis broke out at the beginning of the 21 stcentury. However, its development has faced new challenges since there has been lack of explicitly unanimous definition for the capability dimensions of precise and accurate project management, as well as the models and their process control parameters. The required core capabilities based on the precise and accurate project management for various rings are involved in the project life cycle, namely, the required internationally core competences and their components for the phases of project strategic planning and decision making in the early project phase, as well as the value engineering, and the project supervision and controls during the execution phase.Through studying the effects of the internationally core competences based on precise and accurate project management capabilities for the success and excellence of projects and configuring such models, the goal is to help the main contractors continuously obtain project success and excellence, thus improve its internationally core competences with continuous project success and excellence.
