试论我国新型城镇化道路

改革开放改变了我国国家和城市的长期封闭状态,打开了国门和城门,实现了城市的全方位开放,加强了城市与国际的联系,同时加速了城市化进程,提高了城市化水平,推     

探讨文化差异对会计信息的影响

不同的文化环境塑造了不同的会计人员,不同的会计人员形成了不同的会计行为方式,会计行为方式的不同产生了不同的会计信息.本文从文化差异角度对会计信息进行了探讨,分析了中西方文化差异对会计信息的影响,通过比较分析指出了建立优秀会计文化的必要性.     

单证诈骗及其预防

简介了国际贸易中存在的单证诈骗问题,列举了单证诈骗的7种类型,并分别用案例说明了其危害性,进而分析了单证诈骗的原因,最后就如何预防单证诈骗问题作了一些探讨,并提出了一些建议.     

狼和羊的感想——引导学生正确运用积极的心理暗示

山顶上,狼吃了一只羊,恰好被狐狸看见了,它扯开嗓子大喊起来。它本来要喊的是:“羊被狼吃了!”但发生了口误,喊成了:“狼被羊吃了!”风儿把狐狸的话吹遍了山林。羊群听到喊声,精神大振。它们说:“不知哪位同胞给我们羊出了气、争了光,看来狼并不可怕!我们还等什么冲上去,找狼算总账!”羊群潮水般地向狼群发起了攻击。同时,狼群也听到了狐狸的喊声,它们一起愣住了:“这是真的吗如果是真的,那也太可怕了!如果不是真的,狐狸为什么说得如此肯定呢”就在它们六神无主的时候,大批红了眼的羊冲到狼群跟前。狼群惊慌失措,撒腿四处奔逃。山林中奇特的游戏很快结束了,羊和狼后来也都知道了真相。它们分别谈了自己的感想。羊说:“胜利     

风气在变,但别轻言扭转

风气在变:到基层检查工作吃自助餐了,回家时不敢开公车接孩子放学了,借"红色学习"之由逛旅游景点被问责了;风气在变:减少了连轴转的应酬,陪伴家人的时间多了,减少了长篇大论的套话,直奔主题的会议时间短了,减少了行政审批的流程,企业和群众等待的时间短了;风气在变:高档白酒降价了,天价月饼消失了,白岩松下馆子敢点螃蟹了……这些发生在身边的细节,正潜移默化地改变着我们的工作和生活。     

曹操是个好老板?

曹操能够洞察人性,洞悉人心,也就掌握了用人之道。曹操掌握了用人之道,也就知道了手下的人才最需要什么。当曹操知道了人才的需求,也就知道了他能够给予人才什么。     

在统筹城乡教育事业中如何改善和加强人事工作

统筹城乡教育事业中的人事工作是一项政策性、实践性很强的工作，从国家的角度从1978年至今已经历了漫长的路程，关于我国中小学人事制度的改革，国家颁布了《中华人民共和国教师法》，明确指出了“学校和其他教育机构应逐步实行教师聘任制”，“由学校的教师签订聘任合同，明确规定了双方的权利、义务和责任”，打破了岗位职务终身制，优化了教师队伍，校长有了一定的人事调配权。中央和国务院下发了有关人事工作一系列文件，无疑对中小学人事制度的改革推进既指明了工作的方向，     

试论企业品牌价值管理

品牌作为企业的一种无形资产,反映了企业的发展潜力,决定了企业的长期竞争力,该文首先介绍了品牌及品牌价值的基本理论,界定了其内涵,阐述了国内外有关品牌及品牌价值的研究成果,从我国大多企业品牌发展存在的问题出发进行分析,论述了我国企业应如何提升品牌价值,建立具有中国特色的品牌价值管理体系.     

超级苦力仔格兰仕

<正>人如果没有了思想好比丢失了灵魂。同样,一个企业如果失去了核心技术,再大的规模也无济于事,恰如格兰仕。格兰仕微波炉曾一度占据全球40%的市场,堪称微波炉行业老大,然而却因为代工而丢失了灵魂似的核心技术,在全球赢得了制造名声却输了利润。这种和外资的合作方式,注定了格兰仕在发展这条道路上走得越来越辛苦。     

接力中国——交接班，企业生死一道坎儿

改革开放最大的成果,就是在中国大地上诞生了千千万万家民营企业。 这一场由共产党领导的农民工业化运动,不仅使亿万农民走出田头,变成了工人、技术员、销售员、管理者、企业家,也让全体中国人都感受到：农民富裕了,经济繁荣了．社会安定了,中国的国力强了,国际地位高了,经济社会发生了翻天覆地的变化。     

中国企业的游说行为及其伦理规范研究

游说是指企业通过各种途径与政府官员进行沟通,力求在政府政策和立法的制定和实施过程中反映本企业的利益和要求。企业的游说行为在本质上不是邪恶的,而是一种对社会负责的行为。文章首先通过理论分析建立了一个企业游说行为的框架,然后通过与十多位企业高层进行深度访谈,探讨了我国企业游说的途径及其潜规则。针对访谈中发现的伦理问题,分析了我国企业游说行为的伦理,提出了解决我国企业游说行为伦理问题的可行步骤。     

考虑双重传播路径的关联信用风险传染机理研究

关联信用风险及其传染是现代信用风险管理的热点和难点问题。本文基于复杂网络的平均场理论,运用传染病模型刻画关联信用个体之间关联信用风险的传染机制;并考虑潜伏期和感染期均具传染性的双重传播路径,分析了网络中关联信用风险传染的稳定状态;进一步,在一般关联信用个体网络环境中,探讨了关联信用风险传染的影响因素对稳定状态的影响。研究表明：关联信用风险传染的临界值和网络结构有关,与潜伏期和感染期呈反向变化,与潜伏个体和感染个体的相互转化率呈同向变化,与潜伏期传染率和感染期传染率呈同向变化;稳定状态时潜伏个体密度与潜伏期和传染率呈同向变化,与感染期呈反向变化;稳定状态时感染个体密度与感染期和传染率呈同向变化,与潜伏期呈反向变化。本文的研究丰富了信用风险的研究范畴,为企业和银行等信用个体管控信用风险提供了新的视角。     

Dynamic selection of dispatching rules for job shop scheduling

Although the academic contribution to job shop scheduling is abundant, its impact on practice has been minimal. The most preferred approach to job shop scheduling in the industry is dispatching rules. A major criticism against dispatching rules is that there is no single universal rule. The effective choice of dispatching rules depends on the scheduling criterion and existing job shop conditions. In this paper, the authors have proposed a scheduling method based on the analytic hierarchy process, that dynamically selects the most appropriate dispatching rule from several candidate rules. The selection is based on the existing job shop conditions. This method is applied to two formal job shop problems, and the results for single dispatching rules are inferior to the method proposed in this paper.     

费用分摊、选票分配与业主财富转移

运用制度经济理论和分析方法,考察了不同费用分摊方式与不同选票分配规则组合情形下业主之间的财富转移问题,以及选用不同的投票决定规则水平对业主间财富转移问题的影响.结果显示,业主个人的经济利益(收益与费用分摊)和相应的选票数的差异越大,财富被侵蚀的机会就越大.为有效避免财富转移问题并使项目实施有效率,在具有不同面积分布的小区里,选用不同的选票分配规则和决定规则是必要的.     

Deliberate simple rule creation and use: Activities and challenges

Using ‘simple rules’ may enable managers to take organizational decisions more rapidly. While prior research presents advantages of simple rule use during strategy formation, we lack insights into how firms can deliberately create simple rules and mitigate the challenges during strategy implementation. This is particularly interesting for established firms struggling to leverage their wealth of experience. We explore how managers of a multinational corporation deliberately create and use simple rules to implement the firm's growth strategy. Drawing on interviews and secondary data, we reveal the activities through which managers ensure the relevance and legitimacy of codified simple rules, yet also establish causality between simple rules and outcomes. Simple rule creation is accomplished via bottom-up identification and lateral validation, its use via consistent top-down guiding and timely adaptation. Our findings contribute to the growing body of research on the evolution of simple rules and aspects of strategy implementation more generally.     

How to Win “Spend” and Influence Partners: Lessons in Behavioral Operations from the Outsourcing Game

The Outsourcing Game is a role‐play simulation that has been deployed in industry and academic training courses worldwide. It incorporates the concepts of hidden actions, hidden information, and misaligned incentives, and conveys messages about power, trust, and reputation. The game depicts the adventures of Acme, the brand owner of a product manufactured by an outsourced supply chain. Through a series of negotiations, Acme attempts to influence its partners (two suppliers and two service providers) by distributing its procurement “spend.” These partners, in turn, sway each other via side payments. To simulate the non‐linear shifts in power that occur as outsourcing increases, we represent decision‐making by a voting scheme with uneven vote allocations. This paper analyzes a database of game results to reveal behavioral factors that can undermine conspicuous win–win process improvements. For instance, preferences can be sensitive to the sequence in which the alternatives are encountered; decision‐makers might value not only their own rewards, but also fairness in the allocation of total gains; and effectiveness of negotiation tactics will vary with community norms of acceptable behavior. Along the way we extend the political economics literature about power in block‐based voting by proposing a heuristic approach for incorporating voter preferences.     

风险控制能力差异下的薪酬契约研究

道德风险和逆向选择问题是委托代理理论的研究重点，也是企业薪酬机制设计的核心。本文在道德风险和逆向选择同时存在的框架下，创新性地将利润风控能力作为能力差异的体现引入异质经理人，求解出单一契约和两种契约情况下薪酬契约的显式最优解，并对结果进行了数值模拟验证。本文与单一契约相比，两种契约情况下股东的期望收益较高，对低能力经理的激励降低，对高能力经理的激励上升，但高能力经理的效用由于受到契约的扭曲反而会下降。股东还可针对高能力经理设计单一契约，但当低能力经理所占的比例足够高时，设计两种契约将成为股东的最优选择。本文的研究结果可为私募基金等重视经理风控能力的行业提供薪酬契约设计方面的参考。     

Diagnosing long-term information problems

Michael White, of the Ashridge Management Research Unit, and Andrew Leigh, of the Social Services Department of the London Borough of Hammersmith have recently conducted a study to identify information problems in local government long-term planning. The results of the study show how an organization, even if it is relatively inexperienced in its planning, can effectively highlight shortages of information, hidden assumptions, and systematic biasses in forecasts. The diagnosis is based on answering essentially simple but systematic questions during the planning process.     

管理学术话语体系建设需遵循学术发展规律——读盛昭瀚教授《话语体系:讲好管理学术创新的“中国话”》有感

学术话语体系既涉及学科和学术的创新和发展, 又涉及学术的传播和交流, 还涉及学术支持体系的建设和规则机制的完善.管理学术话语体系的核心是管理理论的创新, 对理论创新的艰巨性和挑战性需要有充分客观的估计;中国管理学术话语体系的构建, 要遵循学术发展规律.     

Toward an Application Guide for Safety Integrity Level Allocation in Railway Systems

The work in the article presents the development of an application guide based on feedback and comments stemming from various railway actors on their practices of SIL allocation to railway safety‐related functions. The initial generic methodology for SIL allocation has been updated to be applied to railway rolling stock safety‐related functions in order to solve the SIL concept application issues. Various actors dealing with railway SIL allocation problems are the intended target of the methodology; its principles will be summarized in this article with a focus on modifications and precisions made in order to establish a practical guide for railway safety authorities. The methodology is based on the flowchart formalism used in CSM (common safety method) European regulation. It starts with the use of quantitative safety requirements, particularly tolerable hazard rates (THR). THR apportioning rules are applied. On the one hand, the rules are related to classical logical combinations of safety‐related functions preventing hazard occurrence. On the other hand, to take into account technical conditions (last safety weak link, functional dependencies, technological complexity, etc.), specific rules implicitly used in existing practices are defined for readjusting some THR values. SIL allocation process based on apportioned and validated THR values is finally illustrated through the example of “emergency brake” subsystems. Some specific SIL allocation rules are also defined and illustrated.