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    <title>CaiDeHen</title>
    <description></description>
    <link>http://caidehen.javaeye.com</link>
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    <copyright>Copyright 2003-2008, JavaEye.com</copyright>
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      <item>
        <title>买猪肉的盈利模式</title>
        <author>CaiDeHen</author>
        <description>
          <![CDATA[
          <br/>
          作者: <a href="http://caidehen.javaeye.com">CaiDeHen</a>&nbsp;
          链接：<a href="http://caidehen.javaeye.com/blog/205529" style="color:red;">http://caidehen.javaeye.com/blog/205529</a>&nbsp;
          发表时间: 2008年06月18日
          <br/><br/>
          声明：本文系JavaEye网站发布的原创博客文章，未经作者书面许可，严禁任何网站转载本文，否则必将追究法律责任！
          <br/><br/>
          今天和朋友又聊到了盈利模式，感到很奇怪。现在一谈到什么，就是盈利模式啊，核心竞争力啊，满天飞。于是乎，出去走走，透透气，寻找答案。<br />    路过菜市场，看到一家买猪肉的，仔细一看，居然整个菜市场只有他一家，队排了很长。纳闷了。为啥这种必需品，入门低的居然还可以这种垄断。。于是我决定最后调查。等了很久，大概要1个小时吧。人终于没有了。老板也磨着刀开始休息了。我上前去问老板：<br />    “老板，能聊聊吗？”<br />    “好啊”老板可能感到很奇怪，居然有人和他聊天。“聊啥”<br />    我接着说：“就问下问题吧，呵呵。你。。”我本来想翻译一下的，还是算了。“你的盈利模式是啥”<br />    “啥子叫盈利模式哦？”<br />    “就是你靠什么赚钱？”我当时觉得我还是该说明白的。<br />    “买猪肉三，现在猪肉涨那么凶，买的人都少了好多哦”老板说的好像还挺郁闷的。呵呵。疯涨的物价啊。<br />    我又问“可以赚好多钱喃？你是买猪杀了卖哇？”<br />    “恩，杀了卖。赚不到好多。”可能老板不愿多说，难道怕我是卧底？<br />    “咋个这只有你一家卖猪肉的哦？？就算涨价了嘛。吃肉的也不得少好多三”我又问了。<br />    “不晓得哇。开始还是多，我来的时候。后来他们搞这搞那的，不晓得咋个就做不起走了。”<br />     我想了想，估计是为了抢买家，做了很多花样，搞得入不敷出，最后Game Over了<br />     “老板？”我本来想问核心竞争力的，还是算了。。翻译一下好点“你和别个比起来有啥子不一样喃？”<br />    “没啥不同啊，都是猪肉。我反正卖我的，不造假。就对了”老板说到这里扬了扬头，貌似很自豪。<br />    “呵呵，好啊，诚信三。就是这样做才好啊。对了，老板，你平时好多钟起来哦？是不是要杀猪哦？我舅舅也是干这个的，好像很累的嘛”<br />     “是就是了，早上4点钟左右就起来了，晚上12点1点睡嘛，我和女的换来到，要杀猪，天天都这样的，也习惯了。”<br />     不由得，我对这个老板肃然起敬，想想，要是创业人都有这个劲，又何愁不成。<br />     突然，我发现旁边有个买菜的大婶居然一直把我看到。然后凑上来说：“你是记者哇？采访哇？我给你说嘛。我的盈利模式是把菜种了拿来卖，我的核心啥子力是比人家先占到门口那。我的……”<br />     我不由自主的打断大婶：“我不是记者，我不是记者……”被这位热心的人关注还真不习惯。。<br />     很快，我走出了菜市场，走在回家路上，我陷入了沉思。盈利模式？核心竞争力？呵呵。。。<br />     或者我们应该考虑的是我们到底要做什么和我们怎么去努力实现
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        </description>
        <pubDate>Wed, 18 Jun 2008 21:10:06 +0800</pubDate>
        <link>http://caidehen.javaeye.com/blog/205529</link>
        <guid>http://caidehen.javaeye.com/blog/205529</guid>
      </item>
      <item>
        <title>人的自我认识</title>
        <author>CaiDeHen</author>
        <description>
          <![CDATA[
          <br/>
          作者: <a href="http://caidehen.javaeye.com">CaiDeHen</a>&nbsp;
          链接：<a href="http://caidehen.javaeye.com/blog/203201" style="color:red;">http://caidehen.javaeye.com/blog/203201</a>&nbsp;
          发表时间: 2008年06月14日
          <br/><br/>
          声明：本文系JavaEye网站发布的原创博客文章，未经作者书面许可，严禁任何网站转载本文，否则必将追究法律责任！
          <br/><br/>
          一个人对自己的自我认识，自我肯定来自于5个方面：最亲的亲人，最好的朋友，爱人，自我，其他。<br />    最亲的亲人：一般是自己的父母中的一个，也可能是自己亲戚中对自己影响最大的人。他们的重要性在于在亲情方面对你认同。缺少这份认同，你会发现和缺少亲情很相似。这份认同是必不可少的。作为男人来讲，最亲的亲人很可能是自己的父亲。（我用Fa代替）<br />    最好的朋友：最好的朋友有阶段性的也有持久的。如上篇文章所提到。最好的朋友可能存在于每个类型当中。对很多人来说，最好的朋友应该是绝对支持你的那种，当然不排除其他可能性。他的作用在短期内远远大于其他类型。（我用Fr代替）<br />    爱人：（注：没加最爱，自己加了直接拖出去咔嚓）。爱人的认同感是中期效应。其中以感情基础作为分界点。转化为亲情的，就变成了长期效应。由于爱人可能是几种参数中你平时接触最多的，所以它在思想上对你印象很大。起的正面因素很大，反面因素视你对他的感情而定。（我用L代替）<br />    自我：自我对自我认识的影响力来源于自身的意志力和对理想的信心。是所有参数中唯一能够产生无穷大效力的参数。但是通常情况下，起作用不大。（我用S代替）<br />    其他因素：其他因素包括很多，其他亲人，其他朋友，环境等等。又以其他朋友和环境的影响最大。其他朋友的影响力是可以超过最好的朋友的。由于其他朋友是以整体出现的，所以平衡下来可能效果不大，因人而异。（我用delta来代替）<br />    综合下来，可以考虑如下等式：自我认识 V = αFa + βFr + γL + δS + delta<br />    其中：参数是作用率，变量是作用力。参数为正是正面效果，为负是负面效果。参数并不一定是线性的。<br />    计算参数时，你可以考虑两两比值，比如如果Fa对你的影响大于Fr，那就α:β > |1|<br />    我的参数比是： -1： -5： 8： 10： 8<br />    自我认识 V = -Fa - 5Fr + 8L + 10S + 8<br />    你的呢？
          <br/>
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        </description>
        <pubDate>Sat, 14 Jun 2008 10:40:12 +0800</pubDate>
        <link>http://caidehen.javaeye.com/blog/203201</link>
        <guid>http://caidehen.javaeye.com/blog/203201</guid>
      </item>
      <item>
        <title>理性看待初创路上，原来朋友的好处与坏处</title>
        <author>CaiDeHen</author>
        <description>
          <![CDATA[
          <br/>
          作者: <a href="http://caidehen.javaeye.com">CaiDeHen</a>&nbsp;
          链接：<a href="http://caidehen.javaeye.com/blog/202761" style="color:red;">http://caidehen.javaeye.com/blog/202761</a>&nbsp;
          发表时间: 2008年06月13日
          <br/><br/>
          声明：本文系JavaEye网站发布的原创博客文章，未经作者书面许可，严禁任何网站转载本文，否则必将追究法律责任！
          <br/><br/>
          首先解释下，什么叫初创，初创不是指你有了社会背景，有了人脉、有了资金之后的创业。而是指你踏入社会不仅或刚踏入的时候的创业，这个时候，缺少人脉，缺少资金。 <br />  朋友，我觉得分四种：酒肉朋友，生活中的朋友，事业上的朋友，兄弟。 <br />  酒肉朋友，现在可以指经常吃饭，一起措麻将大牌，打游戏，但是对你其他方面漠不关心的朋友。这类朋友，如果你想创业，肯定直接sayolala。 <br />  生活中的朋友，指生活中互相帮助，当然可以一起娱乐的。但是强调了“帮助”二字。这类朋友，对你事业不关心。这类朋友，初创时期，你会因为事业原因疏远他。他不会在事业中帮助你，但是请记住他们，有时间问候下他们。有他们在，你才感觉有后盾。但是，如果生活的朋友拖累了你创业，请暂时远离。对大家都好，不然，可能连朋友都没得做。 <br />  事业上的朋友。更多的是同事或者创业伙伴。这类朋友在你创业路上的作用是巨大的。创业时肯定很亲密无间。请以诚相待，但是万事小心。 <br />  兄弟。可遇而不可求的人。无论事业还是生活。对你可以两肋插刀。你的事就是他的事。 <br />  说完四种类型，先单纯的说下好处与坏处。 <br />  酒肉朋友，按定义。坏处远远大于好处。 <br />  生活中的朋友。分两种，一种是觉得你很强的人，一种是觉得你和他没两样的人。前者，好处大于坏处，因为他会鼓励你。后者，坏处大于好处。原因很简单。他觉得你不咋地。他觉得你很平凡。创业者要平静心态。但是，并不代表就要接受平庸。后者会把平凡和平庸挂上等号，所以，请暂时远离。这是创业初期。当了后期，有两种情况，第一：成功了。成功后你的生活会起很大变故。原本的朋友可能会远离。但是请不要忘记他们，不管是谁。但是，凡是有个度。好坏掌握在你手中。第二：失败了。他们都会劝导你，体现朋友的价值。请珍惜他们。这时，他们的好处大于坏处。 <br />  事业上的朋友。两种情况，两种人。开局：好处大于坏处，因为无论结局怎样，你们毕竟同气连枝。中后期：一部分人成为兄弟，一部分人成为死敌。好坏就很明显了。害人之心不可有，防人之心不可无。 <br />  兄弟。永远好大于坏。但是，这里所说的是你的兄弟要听得住劝，为你考虑，而不是为了实现自己的什么目的，或者蛮干不学无术，这样的兄弟，坏处也就大于好处了。总的来说，这类人把你看的很重，也把你看的很强。 <br />  另外，和看的起你的人干事。 <br />  最佳组合：兄弟+事业型 > 事业型+生活型 > 兄弟+生活型
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        </description>
        <pubDate>Fri, 13 Jun 2008 01:09:55 +0800</pubDate>
        <link>http://caidehen.javaeye.com/blog/202761</link>
        <guid>http://caidehen.javaeye.com/blog/202761</guid>
      </item>
      <item>
        <title>Systems Design: Job-Order Costing</title>
        <author>CaiDeHen</author>
        <description>
          <![CDATA[
          <br/>
          作者: <a href="http://caidehen.javaeye.com">CaiDeHen</a>&nbsp;
          链接：<a href="http://caidehen.javaeye.com/blog/202488" style="color:red;">http://caidehen.javaeye.com/blog/202488</a>&nbsp;
          发表时间: 2008年06月12日
          <br/><br/>
          声明：本文系JavaEye网站发布的原创博客文章，未经作者书面许可，严禁任何网站转载本文，否则必将追究法律责任！
          <br/><br/>
          Chapter 3: Systems Design: Job-Order Costing<br /><br />Absorption costing: A costing method that includes all manufacturing costs --- direct materials, direct labor, and both variable and fixed manufacturing overhead – in the cost of a product.<br /><br />Allocation base: A measure of activity such as direct labor-hours or machine-hours that is used to assign costs to cost objects.<br /><br />Bill of materials: A document that shows the quantity of each type of direct material required to make a product.<br /><br />Cost driver: A factor, such as machine-hours, beds occupied, computer time, or flight-hours, that causes overhead costs.<br /><br />Job cost sheet: A form prepared for a job that records the materials, labor, and manufacturing overhead costs charged to that job.<br /><br />Job-order costing system: A costing system used in situations where many different products, jobs, or services are produced each period.<br /><br />Materials requisition form: A detailed source documents that specifies the type and quantity of materials to be drawn from the storeroom and that identifies the job that will be charged for the cost of those materials.<br /><br />Multiple predetermined overhead rates: A costing system with multiple overhead cost pools with a different predetermined overhead rate for each cost pool, rather than a single predetermined overhead rate for the entire company. Each production department is often treated as a separate overhead cost pool.<br /><br />Normal cost system: A costing system in which overhead costs are applied to a job by multiplying a predetermined overhead rate by the actual amount of the allocation base incurred by the job.<br /><br />Overapplied overhead: A credit balance in the Manufacturing Overhead account that occurs when the amount of overhead cost applied to Work in Process exceeds the amount of overhead cost actually incurred during a period.<br /><br />Overhead application: The process of charging manufacturing overhead cost to job cost sheets and to the Work in Process account.<br /><br />Plantwide overhead rate: A single predetermined overhead rate that is used throughout a plant.<br /><br />Process costing system: A costing system used in situations where a single, homogeneous product (such as cement or flour) is produced for long periods of time.<br /><br />Time ticket: A detailed source document that is used to record the amount of time an employee spends on various activities.<br /><br />Underapplied overhead: A debit balance in the Manufacturing Overhead account that occurs when the amount of overhead cost actually incurred exceeds the amount of overhead cost applied to Work in Process during a period.
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          <br/><br/><br/>
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        </description>
        <pubDate>Thu, 12 Jun 2008 14:19:35 +0800</pubDate>
        <link>http://caidehen.javaeye.com/blog/202488</link>
        <guid>http://caidehen.javaeye.com/blog/202488</guid>
      </item>
      <item>
        <title>Cost Terms, Concepts, and Classifications</title>
        <author>CaiDeHen</author>
        <description>
          <![CDATA[
          <br/>
          作者: <a href="http://caidehen.javaeye.com">CaiDeHen</a>&nbsp;
          链接：<a href="http://caidehen.javaeye.com/blog/202040" style="color:red;">http://caidehen.javaeye.com/blog/202040</a>&nbsp;
          发表时间: 2008年06月11日
          <br/><br/>
          声明：本文系JavaEye网站发布的原创博客文章，未经作者书面许可，严禁任何网站转载本文，否则必将追究法律责任！
          <br/><br/>
          Chapter 2: Cost Terms, Concepts, and Classifications<br /><br />Administrative costs: All executive, organizational, and clerical costs associated with the general management of an organization rather than manufacturing or selling.<br /><br />Common cost: A cost that is incurred to support a number of cost objects but that cannot be traced to them individually. <br /><br />Conversion cost: Direct labor cost plus manufacturing overhead cost.<br /><br />Cost behavior: The way in which a cost reacts to changes in the level of activity.<br /><br />Cost object: Anything for which cost data are desired. Examples of cost objects are products, customers, jobs, and parts of the organization such as departments or divisions.<br /><br />Cost of goods manufactured: The manufacturing costs associated with the goods that were finished during the period.<br /><br />Differential cost: A difference in cost between two alternatives. <br /><br />Differential revenue: The difference in revenue between two alternatives.<br /><br />Direct cost: A cost that can be easily and conveniently traced to a specified cost object.<br /><br />Direct labor: Factory labor costs that can be easily traced to individual units of product. Also called touch labor.<br /><br />Direct materials: Materials that become an integral part of a finished product and whose costs can be conveniently traced to it.<br /><br />Finished goods: Units of products that have been completed but not yet sold to customers.<br /><br />Fixed cost: A cost that remains constant, in total, regardless of changes in the level of activity within the relevant range. If a fixed cost is expressed on a per unit basis, it varies inversely with the level of activity.<br /><br />Incremental cost: An increase in cost between two alternatives.<br /><br />Indirect cost: A cost that cannot be easily and conveniently traced to a specified cost object.<br /><br />Indirect labor: The labor costs of janitors, supervisors, materials handlers, and other factory workers that cannot be conveniently traced to particular products.<br /><br />Indirect materials: Small items of material such as glue and nails that may be an integral part of a finished product, but whose costs cannot be easily or conveniently traced to it.<br /><br />Inventoriable costs: Synonym for product costs.<br /><br />Manufacturing overhead: All manufacturing costs except direct materials and direct labor.<br /><br />Opportunity costs: The potential benefit that is given up when one alternative is selected over another.<br /><br />Period costs: Costs that are taken directly to the income statement as expenses in the period in which they are incurred or accrued.<br /><br />Prime cost: Direct materials cost plus direct labor cost.<br /><br />Product costs: All costs that are involved in acquiring or making a product. In the case of manufactured goods, these costs consist of direct materials, direct labor, and manufacturing overhead.<br /><br />Raw materials: Any materials that go into the final product.<br /><br />Relevant range: The range of activity within which assumptions about variable and fixed cost behavior are valid.<br /><br />Schedule of cost of goods manufactured: A schedule showing the direct materials, direct labor, and manufacturing overhead costs incurred during a period and the portion of those costs that are assigned to Work in Process and Finished Goods.<br /><br />Selling costs: All costs that are incurred to secure customer orders and get the finished product or service into the hands of the customer.<br /><br />Sunk cost: A cost that has already been incurred and that cannot be changed by any decision made now or in the future.<br /><br />Variable cost: A cost that varies, in total, in direct proportion to changes in the level of activity. A variable cost is constant per unit.<br /><br />Work in process: Units of product that are only partially complete.<br /><br />Appraisal costs: Costs that are incurred to identify defective products before the products are shipped to customers.<br /><br />External failure costs: Costs that are incurred when a product or service that is defective is delivered to a customer.<br /><br />Internal failure costs: Costs that are incurred as a result of identifying defective products before they are shipped to customers.<br /><br />ISO 9000 standards: Quality control requirements issued by the International Organization for Standardization that relate to products sold in European countries.<br /><br />Quality circles: Small groups of employees that meet on a regular basis to discuss ways of improving quality.<br /><br />Quality cost: Costs that are incurred to prevent defective products from falling into the hands of customers or that are incurred as a result of defective units.<br /><br />Quality cost report: A report that details prevention costs, appraisal costs, and the costs of internal and external failures.<br /><br />Quality of conformance: The degree to which a product or service meets or exceeds its design specification and is free of defects or other problems that mar its appearance or degrade its performance.<br /><br />Statistical process control: A charting technique used to monitor the quality of work being done in a workstation for the purpose of immediately correcting any problems.
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        </description>
        <pubDate>Wed, 11 Jun 2008 10:34:05 +0800</pubDate>
        <link>http://caidehen.javaeye.com/blog/202040</link>
        <guid>http://caidehen.javaeye.com/blog/202040</guid>
      </item>
      <item>
        <title>Market Forces: Demand and Supply</title>
        <author>CaiDeHen</author>
        <description>
          <![CDATA[
          <br/>
          作者: <a href="http://caidehen.javaeye.com">CaiDeHen</a>&nbsp;
          链接：<a href="http://caidehen.javaeye.com/blog/201782" style="color:red;">http://caidehen.javaeye.com/blog/201782</a>&nbsp;
          发表时间: 2008年06月10日
          <br/><br/>
          声明：本文系JavaEye网站发布的原创博客文章，未经作者书面许可，严禁任何网站转载本文，否则必将追究法律责任！
          <br/><br/>
          Chapter 2: Market Forces: Demand and Supply<br /><br />Ad valoren tax: a percentage tax; the sales tax is a well-known example.<br /><br />Change in demand: Changes in variables other than the price of a good, such as income or the price of another good, lead to a change in demand. This corresponds to a shift of the entire demand curve.<br /><br />Change in quantity demanded: Changes in the price of a good lead to a change in the quantity demanded of that good. This corresponds to a movement along a given demand curve.<br /><br />Change in quantity supplied: Changes in the price of a good lead to a change in the quantity supplied of that good. This corresponds to a movement along a given supply curve.<br /><br />Change in supply: Changes in variables other than the price of good, such as input prices or technological advances, lead to a change in supply. This corresponds to a shift of the entire supply curve.<br /><br />Complements: Goods for which an increase (decrease) in the price of one good leads to a decrease (increase) in the demand for the other good.<br /><br />Consumer surplus: The value consumers get from a good but do not have to pay for.<br /><br />Demand function: A function that describes how much of a good will be purchased at alternative prices of that good and related goods, alternative income levels, and alternative values of other variables affecting demand.<br /><br />Demand shifter: Variables other than the price of a good that influence demand.<br /><br />The interaction of supply and demand ultimately determines a competitive price, such that there is neither a shortage nor a surplus of the good. This price is called Equilibrium price and the corresponding quantity, is called the Equilibrium quantity for the competitive market.<br /><br />Excise tax: a tax on each unit of output sold, where the tax revenue is collected from the supplier.<br /><br />Full economic price: The dollar amount paid to a firm under a price ceiling, plus the nonpecuniary price.<br /><br />Inferior good: A good for which an increase (decrease) in income leads to a decrease (increase) in the demand for that good.<br /><br />Informative advertising: Advertising often provides consumers with information about the existence or quality of a product, which in turn induces more consumers to buy the product.<br /><br />Law of demand: price and quantity demanded are inversely related.<br /><br />Lay of supply: as the price of a good rises (falls) and other things remain constant, the quantity supplied of the good rises (falls).<br /><br />Linear demand function: A representation of the demand function in which the demand for a given good is a linear function of prices, income levels, and other variables influencing demand.<br /><br />Linear supply function: A representation of the supply function in which the supply of a given good is a linear function of prices and other variables affecting supply.<br /><br />Nonpecuniary price: The latter price is paid not in dollars but through opportunity cost.<br /><br />Normal good: A good for which an increase (decrease) in income leads to an increase (decrease) in the demand for that good.<br /><br />Persuasive advertising: advertising can also influence demand by altering the underlying tastes of consumers.<br /><br />Price ceiling: The maximum legal price that can be charged in a market.<br /><br />Price floor: The minimum legal price that can be charged in a market.<br /><br />Producer surplus: The amount producers receive in excess of the amount necessary to induce them to produce the good.<br /><br />Shortage: there is not enough of the good to satisfy all consumers willing to purchase it at that price.<br /><br />Substitutes: Goods for which and increase (decrease) in the price of one good leads to an increase (decrease) in the demand for the other good.<br /><br />Supply function: A function that describes how much of a good will be produced at alternative prices of that good, alternative input prices, and alternative values of other variables affecting supply.<br /><br />Supply shifters: Variables that affect the position of the supply curve include the prices of inputs, the level of technology, the number of firms in the market, taxes, and produces expectations.<br /><br />Surplus: firms are producing more than they can sell at a price of higher level.
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        </description>
        <pubDate>Tue, 10 Jun 2008 14:41:08 +0800</pubDate>
        <link>http://caidehen.javaeye.com/blog/201782</link>
        <guid>http://caidehen.javaeye.com/blog/201782</guid>
      </item>
      <item>
        <title>The Fundamentals of Managerial Economics</title>
        <author>CaiDeHen</author>
        <description>
          <![CDATA[
          <br/>
          作者: <a href="http://caidehen.javaeye.com">CaiDeHen</a>&nbsp;
          链接：<a href="http://caidehen.javaeye.com/blog/200828" style="color:red;">http://caidehen.javaeye.com/blog/200828</a>&nbsp;
          发表时间: 2008年06月06日
          <br/><br/>
          声明：本文系JavaEye网站发布的原创博客文章，未经作者书面许可，严禁任何网站转载本文，否则必将追究法律责任！
          <br/><br/>
          Chapter 1: The Fundamentals of Managerial Economics<br /><br />Accounting cost: the costs most often associated with the costs of producing. Costs that appear on the income statements of firms.<br /><br />Accounting profits: the total amount of money taken in from sales (total revenue, or price times quantity sold) minus the dollar cost of producing goods or services. Accounting profits are what show up on the firm’s income statement and are typically reported to the manager by the firm’s accounting department.<br /><br />Constraints: an artifact of scarcity.<br /><br />Consumer-consumer rivalry: reduces the negotiating power of consumers in the marketplace. When limited quantities of goods are available, consumers will compete with one another for the right to purchase the available goods.<br /><br />Consumer-Producer rivalry: occurs because of the competing interests of consumers and producers.<br /><br />Economic profits: The difference between total revenue and total opportunity cost.<br /><br />Economics: The science of making decisions in the presence of scarce resources.<br /><br />Ex-dividend date: The value of the firm immediately after its current profits have been paid out as dividends.<br /><br />Five force framework: Entry; Power of input suppliers; Power of Buyers; Industry Rivalry; Substitutes and Complements.<br /><br />Incremental costs: The additional costs that stem from a yes-or-no decision.<br /><br />Incremental revenues: The additional revenues that stem from a yes-or-no decision.<br /><br />Manager: a person who directs resources to achieve a stated goal.<br /><br />Managerial economics: the study of how to direct scarce resources in the way that most efficiently achieves a managerial goal.<br /><br />Marginal analysis: optimal managerial decisions involve comparing the marginal (or incremental) benefits of a decision with the marginal (or incremental) costs.<br /><br />Marginal benefit: the change in total benefits arising from a change in the managerial control variable, Q.<br /><br />Marginal cost: the change in total costs arising from a change in the managerial control variable, Q.<br /><br />Marginal net benefits: the change in net benefits that arise from a one-unit change in Q.<br /><br />Net present value: the present value of the income stream generated by a project minus the current cost of the project.<br /><br />Opportunity cost: the cost of the explicit and implicit resources that are forgone when a decision is made.<br /><br />Present value: the amount that would have to be invested today at the prevailing interest rate to generate the given future value.<br /><br />Producer-producer rivalry: Given that customers are scarce, producers compete with one another for the right to service the customers available.<br /><br />Resources: simply anything used to produce a good or service or, more generally, to achieve a goal.
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        </description>
        <pubDate>Fri, 06 Jun 2008 11:11:43 +0800</pubDate>
        <link>http://caidehen.javaeye.com/blog/200828</link>
        <guid>http://caidehen.javaeye.com/blog/200828</guid>
      </item>
      <item>
        <title>Managerial Accounting and the Business Environment</title>
        <author>CaiDeHen</author>
        <description>
          <![CDATA[
          <br/>
          作者: <a href="http://caidehen.javaeye.com">CaiDeHen</a>&nbsp;
          链接：<a href="http://caidehen.javaeye.com/blog/200475" style="color:red;">http://caidehen.javaeye.com/blog/200475</a>&nbsp;
          发表时间: 2008年06月05日
          <br/><br/>
          声明：本文系JavaEye网站发布的原创博客文章，未经作者书面许可，严禁任何网站转载本文，否则必将追究法律责任！
          <br/><br/>
          Chapter 1 Managerial Accounting and the Business Environment<br /><br />Budget: A detailed plan for the future, usually expressed in formal quantitative terms.<br /><br />Business process: A series of steps that are followed to carry out some task in a business.<br /><br />Chief Financial Officer (CFO) The member of the top management team who is responsible for providing timely and relevant data to support planning the control activities and for preparing financial statements for external users.<br /><br />Constraint: Anything that prevents an organization or individual from getting more of what it wants.<br /><br />Control: The process of instituting procedures and then obtaining feedback to ensure that all parts of the organization are functioning effectively and moving toward overall company goals.<br /><br />Controller: The member of the top management team who is responsible for providing relevant and timely data to managers and for preparing financial statement for external users. The controller reports to the CFO.<br /><br />Controlling: Ensuring that the plan is actually carried out and is appropriately modified as circumstances change.<br /><br />Corporate governance: The system by which a company is directed and controlled. If properly implemented it should provide incentives for top management to pursuer objectives that are in the interests of the company and it should effectively monitor performance.<br /><br />Decentralization: The delegation of decision-making authority throughout an organization by providing managers with the authority to make decisions relating to their area of responsibility.<br /><br />Directing and motivating: Mobilizing people to carry out plans and run routine operations.<br /><br />Enterprise system: A software system that integrates data from across an organization into a single centralized database that enables all employees to access a common set of data.<br /><br />Enterprise risk management: A process used by a company to help identify the risks that it faces and to develop responses to those risks that enable the company to be reasonably assured of meeting its goals.<br /><br />Feedback: Accounting and other reports that help managers monitor performance and focus on problems and/or opportunities that might otherwise go unnoticed.<br /><br />Financial accounting: The phase of accounting concerned with providing information to stockholders, creditors, and others outside the organization.<br /><br />Finished good: Units of product that have been completed but have not yet been sold to customers.<br /><br />Just-in-time (JIT): A production and inventory control system in which materials are purchased and units are produced only as needed to meet actual customer demand.<br /><br />Lean thinking model: A five-step management approach that organizes resources around the flow of business processes and that pulls units through these processes in response to customer orders.<br /><br />Line: A position in an organization that is directly related to the achievement of the organization’s for use inside the organization.<br /><br />Managerial accounting: The phase of accounting concerned with providing information to managers for use inside the organization.<br /><br />Non-value-added activities: Activities that consume resources but do not add value for which customers are willing to pay.<br /><br />Organization chart: A diagram of a company’s organizational structure that depicts formal lines of reporting, communication, and responsibility between managers.<br /><br />Performance report: A detailed report comparing budgeted data to actual data.<br /><br />Planning: Selecting a course of action and specifying how the action will be implemented.<br /><br />Planning and control cycle: The flow of management activities through planning, directing and motivating, and controlling, and then back to planning again.<br /><br />Raw materials: Materials that are used to make a product.<br /><br />Sarbanes-Oxley Act of 2002: Legislation enacted to protect the interests of stockholders who invest in publicly traded companies by improving the reliability and accuracy of the disclosures provided to them.<br /><br />Segment: Any part of an organization that can be evaluated independently of other parts and about which the manager seeks financial data. Examples include a product line, a sales territory, a division, or a department.<br /><br />Six Sigma: A method that relies on customer feedback and objective data gathering and analysis techniques to drive process improvement.<br /><br />Staff: A position in an organization that is only indirectly related to the achievement of the organization’s basic objectives. Such positions provide service or assistance to line positions or to other staff positions.<br /><br />Strategy: A “game plan” that enables a company to attract customers by distinguishing itself from competitors.<br /><br />Supply chain management: A management approach that coordinates business processes across companies to better serve end customers.<br /><br />Theory of Constraints (TOC): A management approach that emphasizes the importance of managing constraints.<br /><br />Value chain: The major business functions that add value to a company’s products and services such as research and development, product design, manufacturing, marketing, distribution, and customer service.<br /><br />Work in process: Units of product that are only partially complete and will require further work before they are ready fro sale to a customer.
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        </description>
        <pubDate>Thu, 05 Jun 2008 13:04:08 +0800</pubDate>
        <link>http://caidehen.javaeye.com/blog/200475</link>
        <guid>http://caidehen.javaeye.com/blog/200475</guid>
      </item>
      <item>
        <title>File Column 的验证，中文提示，容易出错的细节和图片位置的获得</title>
        <author>CaiDeHen</author>
        <description>
          <![CDATA[
          <br/>
          作者: <a href="http://caidehen.javaeye.com">CaiDeHen</a>&nbsp;
          链接：<a href="http://caidehen.javaeye.com/blog/198778" style="color:red;">http://caidehen.javaeye.com/blog/198778</a>&nbsp;
          发表时间: 2008年05月30日
          <br/><br/>
          声明：本文系JavaEye网站发布的原创博客文章，未经作者书面许可，严禁任何网站转载本文，否则必将追究法律责任！
          <br/><br/>
          <span style="color: red">先说验证问题。</span><br />按照传统的file_column :image, :magick => xxx<br />无论你想不想验证，file_column 都会验证上传的文件是不是图形文件，如果不是，它会在你的模型错误里面加"invalid image"。该错误验证的地方在 magick_file_column.rb里。查找<br /><pre name="code" class="java">
if options[:magick][:image_required]
  @magick_errors ||= []
  @magick_errors &lt;&lt; "invalid image"
end
</pre><br />可以将第3行修改为：<br /><pre name="code" class="java">
  @magick_errors &lt;&lt; (options[:error_message] || "invalid image")
</pre><br />这样，就可以在file_column 时加上 :error_message来提示非图形文件的错误信息。<br /><br />然后，file column自带了3个错误验证方法：<br /><br />validates_file_format_of 验证文件类型，也就是后缀名。options是:in<br />比如验证后缀为jpg png gif的图形文件可以<br /><pre name="code" class="java">
  validates_file_format_of :image, :in => ["gif", "png", "jpg"]
</pre><br />出错信息默认："is not a valid format."<br />想修改为中文错误信息，可以修改validations.rb中的validates_file_format_of方法。<br />查找：<br />record.errors.add attr, "is not a valid format." unless extensions.include?(value.scan(EXT_REGEXP).flatten.first)<br />这一行<br />将其中的字符串改为你想要的中文即可，也可以用option的方法。我是改成。<br /><pre name="code" class="java">
options[:message] = [options[:messge]].to_s || "is not a valid format."
record.errors.add attr, options[:message] unless extensions.include?(value.scan(EXT_REGEXP).flatten.first)
</pre><br />这样就可以使用<br /><pre name="code" class="java">
  validates_file_format_of :image, :in => ["gif", "png", "jpg"], :message => "只能是后缀为jpg, png, gif的文件"
</pre><br /><br />validates_filesize_of 验证文件大小，options也是:in<br />比如验证1M的文件<br /><pre name="code" class="java">
  validates_filesize_of :image, :in => 0..1.megabyte
</pre><br />错误信息分 太大 和 太小 两个。默认信息还是查看文件validations.rb的validates_filesize_of方法。可以参照validates_file_format_of的方法修改错误提示，改为我们习惯的:too_small和:too_large<br /><br />第3个方法是验证图片大小 validates_image_size，是验证XxY的。不是文件大小。options只有:min。中文化参照前两个。<br /><br /><span style="color: red">再来说说file column使用中容易出错的地方。</span><br />1.需要有数据库表对应字段。用来存文件名的<br />2.file_column_field和url_for_file_column 中如果用Symbol出错，最好都写成字符串，比如缩略图要用'thumb'不要:thumb<br />3.validates_filesize_of :image, :in => 0..1.megabyte 不会判空，所以 validates_present_of :image是必须的<br />4.上传的图片要resize，要在:magick里加:geometry，不要写到:versions里面了。<br />5.上传中文图片是乱码的问题，虽然注释掉filename.gsub!(/[^a-zA-Z0-9\.\-\+_]/,"_")可以，但是还是会不定期出现特殊问题，所以最好的是上传后修改文件名，在file_column.rb中搜索@filename = FileColumn::sanitize_filename(file.original_filename)，将file.original_filename改成你想要的名字。<br /><br /><span style="color: red">图片位置的获取：</span><br />用一个头像Portrait举例，User has_one Portrait<br /><pre name="code" class="java">
class Portrait &lt; ActiveRecord::Base
  belongs_to :user
  file_column :image, :magick => { 
          :versions => { "thumb" => "72x72", "icon" => "36x36>"},
          :geometry => "150x150>", :error_message => "不是图形文件"
        }
  validates_filesize_of :image, :in => 0..1.megabyte, :too_large => "不能大于1M“
  validates_file_format_of :image, :in => ["gif", "png", "jpg"], :message => "必须是后缀为jpg png gif的图形文件"
  validates_presence_of :image
end
</pre><br />我们想在User里直接得到头像的原图，缩略图和图标，可以这样<br /><pre name="code" class="java">
class User &lt; ActiveRecord::Base
  has_one :portrait
  
  def main_portrait
    "/portrait/image/" + portrait.send("image_relative_path")
  end

  def thumbnail
    "/portrait/image/" + portrait.send("image_relative_path", "thumb")
  end

  def icon
    "/portrait/image/" + portrait.send("image_relative_path", "icon")
  end
end
</pre><br />这样就可以直接使用：<br />&lt;%= image_tag @user.thumbnail %>
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          ]]>
        </description>
        <pubDate>Fri, 30 May 2008 18:17:48 +0800</pubDate>
        <link>http://caidehen.javaeye.com/blog/198778</link>
        <guid>http://caidehen.javaeye.com/blog/198778</guid>
      </item>
      <item>
        <title>has_many 多态的多态</title>
        <author>CaiDeHen</author>
        <description>
          <![CDATA[
          <br/>
          作者: <a href="http://caidehen.javaeye.com">CaiDeHen</a>&nbsp;
          链接：<a href="http://caidehen.javaeye.com/blog/197698" style="color:red;">http://caidehen.javaeye.com/blog/197698</a>&nbsp;
          发表时间: 2008年05月28日
          <br/><br/>
          声明：本文系JavaEye网站发布的原创博客文章，未经作者书面许可，严禁任何网站转载本文，否则必将追究法律责任！
          <br/><br/>
          User has_many Categories<br />Category has_many Posts<br />当Category和Post同为多态时。这样<br /><pre name="code" class="java">
class User &lt; ActiveRecord::Base
  has_many :categories, :as => :owner #owner_id owner_type
  has_many :posts, :through => :categories
end
class Category &lt; ActiveRecord::Base
  has_many :posts, :as => :postable #postable_id, postable_type
  belongs_to :user, :polymorphic => true
end
class Post &lt; ActiveRecord::Base
  belongs_to :postable, :polymorphic => true
end
</pre><br />当调用user.posts时就会报错<br />错误原因<br /><br />  Unknown column 'categories.postable_id' in 'on clause': SELECT posts.* FROM posts INNER JOIN categories ON <span style="color: red">posts.id = categories.postable_id </span>WHERE ((categories.owner_id = 1) AND (categories.owner_type = 'User'))<br /><br />红色部分期望的应该是posts.postable_id = categories.id，这里正好相反了<br />而将代码改为<br /><pre name="code" class="java">
class User &lt; ActiveRecord::Base
  has_many :categories, :foreign_key => "owner_id", :conditions => "owner_type = 'User'" #owner_id owner_type
  has_many :posts, :through => :categories
end
</pre><br />就可以正常使用了。<br />y?
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          ]]>
        </description>
        <pubDate>Wed, 28 May 2008 00:42:26 +0800</pubDate>
        <link>http://caidehen.javaeye.com/blog/197698</link>
        <guid>http://caidehen.javaeye.com/blog/197698</guid>
      </item>
      <item>
        <title>jrails in_place_editor</title>
        <author>CaiDeHen</author>
        <description>
          <![CDATA[
          <br/>
          作者: <a href="http://caidehen.javaeye.com">CaiDeHen</a>&nbsp;
          链接：<a href="http://caidehen.javaeye.com/blog/196910" style="color:red;">http://caidehen.javaeye.com/blog/196910</a>&nbsp;
          发表时间: 2008年05月26日
          <br/><br/>
          声明：本文系JavaEye网站发布的原创博客文章，未经作者书面许可，严禁任何网站转载本文，否则必将追究法律责任！
          <br/><br/>
          换成jrails以后，基本的功能都有，但是今天突然想用到in_place_editor，却发现没有这个功能。于是乎，百度伺候，无解- -。那就只有google了。最后发现了rails_in_place_editing这个很小的插件：http://github.com/rakuto/jrails_in_place_editing/tree/master<br />基本用法和原来的in_place_editor一样。<br />但是这个先得把文件夹里的javascript下的文件拷到public/javascript下。不知道是不是我的问题，反正不拷过去我没用上。<br />用来text一切正常。我的应用是要用作select。记得rails recipes里，第二节是讲自己写一个select的helper。看了看。麻烦……再回头看看插件里的jrails_in_place_macros_helper.rb，发现居然支持select<br />例子<br /><pre name="code" class="java">
class BlogController &lt; ApplicationController
  in_place_edit_for :post, :title
end
  # View
  &lt;%= in_place_editor_field :post, :title %>
</pre><br />用作select就这样：<br /><pre name="code" class="java">
&lt;%= in_place_editor_field :post, :title, {}, {:field_type => 'select' , :select_options => ["title1", "title2", "title3"]} %>
</pre><br />按来说没有错，但是却没有select选项。仔细查看jrails_in_place_macros_helper.rb。发现相关联的是这句<br /><pre name="code" class="java">
    js_options['select_options'] = "'" + (options[:select_options].is_a?(Array)?
      options[:select_options].join(',') : options[:select_options]) + "'" if js_options[:options].to_s == 'select'
</pre><br />怪不得得不到选项，js_options[:options]怎么都是空，查看上下文，也没有:options这个选项，估计是作者把:field_type错写成:options了。<br />直接改成 if options[:field_type] == 'select' 就OK了<br />重启工程。就能够顺利使用in_place_editor_field的select了<br /><br />再说说该中文提示，一定要在public/javascript中修改jquery.inplace.pack.js中的文字。虽然另一个文件jquery.inplace.js中华丽的定义了很多settings。但是其实都没用到（至少我这样认为，改了没效果）
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        </description>
        <pubDate>Mon, 26 May 2008 10:42:28 +0800</pubDate>
        <link>http://caidehen.javaeye.com/blog/196910</link>
        <guid>http://caidehen.javaeye.com/blog/196910</guid>
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