高层领导者心理资本和社会资本对企业绩效的影响研究

通过对968位不同企业的高层领导者的问卷分析,检验了企业高层领导者心理资本和社会资本对企业绩效的影响,以及风险承担行为的中介作用.研究结果表明,企业高层领导者心理资本和社会资本对企业绩效与风险承担行为具有显著的正向影响;其风险承担行为对企业绩效具有显著的直接功效,且风险承担行为在高层领导者心理资本和社会资本对企业绩效的影响路径中起部分中介作用,即高层领导者心理资本和社会资本通过风险承担行为对企业绩效具有一定的间接功效.     

企业与非营利组织社会联盟实施战略分析

依托资源依赖、组织学习、新制度主义等视角,在识别企业与非营利组织社会联盟构成维度和类型的基础上,探索了企业与非营利组织社会联盟实施战略的决策依据和过程,构建“初始条件-治理过程-联盟绩效”的整体研究框架,并识别出可能影响联盟战略实施的情境特征.     

基于元分析的魅力型领导与组织绩效的关系研究

在对包含12 933个样本量的53篇有效文献进行元分析的基础上,分别对营利性组织和非营利性组织中魅力型领导与个体绩效、团队绩效、组织绩效的关系研究进行定量分析。研究结果表明,魅力型领导与各层面的绩效水平均显著正相关,其中与组织绩效的相关性最高,团队绩效次之,个体绩效最低;魅力型领导的测量方法、区域文化等对魅力型领导和员工绩效之间的关系起到调节作用。此外,对魅力型领导今后的研究进行了展望。     

青海省企业经营绩效评价

青海省内企业近年来发展迅速,经营状况持续改善。为了青海企业持续发展,对其进行经营绩效评价是必要的。本文首先对青海省企业总体情况做出概括,分析了青海企业规模、数量、产业分布、经济地位方面的特征。在此基础上,运用主成分分析的方法对青海53家主要企业进行了经营绩效评价的实证研究。得到了这些企业在经营、收益、规模、盈利方面的排名,最后得到综合排名。     

发达国家运动员职业转型的保障政策研究

运动员保障政策不仅关系到运动员竞技成绩的提高和职业生涯的规划,还关系到竞技体育事业的可持续发展。通过对发达国家多个案例的分析论证,发现发达国家运动员保障政策对促进运动员职业转型有完备的法律体系、健全的保险种类、典型的计划和项目、系统的文化教育和职业培训体系以及广泛的社会参与5个影响要素。运动员保障政策越是满足以上5个要素,越能促进运动员职业转型成功。     

Impact of an Overt Response System on Staff Performance and Maintenance of Computer-Based Instruction

Interactive Computer Based Instruction (CBI) systems involve teaching strategies to facilitate greater response opportunities during training in an effort to improve learner performance. The current study investigated the effect of online staff training videos with and without overt response requirements on posttest and maintenance test scores across six block-randomized instructional modules for four employees of a university located in the southeastern region of the United States. The overt response consisted of multiple-choice questions administered throughout select teaching modules using an alternating treatment design. Findings suggest that learning occurred as a result of the CBI training; however, the effectiveness of the overt response system varied across individuals, with no discernible differentiation between learning gains associated with response requirements. Other areas of research for expanding the efficacy of CBI and overt response systems are highlighted.     

国有企业CEO注意力对产品创新影响的研究

在探讨了CEO注意力、产品创新表现与企业绩效之间的关系的基础上,构建了有关理论模型,并通过问卷收集的方法对国有企业CEO进行了调研。研究结果表明,国有企业CEO对于外部的注意力普遍高于其对内部的注意力;外部注意力对于产品创新的技术表现和市场表现均有积极影响,内部注意力仅与产品创新的技术表现正向相关;产品创新的技术表现对于企业的财务绩效和非财务绩效均有积极影响,仅市场表现对企业非财务绩效有积极影响。     

我国企业国际承包工程绩效管理机制研究

国际工程承包近年来在我国取得了飞速发展，随着全球经济一体化进一步发展、我国国力的日益增强以及中国企业管理水平的提高，中国企业在国际工程承包方面竞争力日益增强的同时，如何构建有效的绩效管理机制也成为企业必须重视的课题。结合我国企业国际工程承包的发展历史及现状，重点分析了企业在经营过程中面临的问题，进而提出构建有效的绩效管理机制的方案。     

Effective tax rates and firm size in Ethiopia

The literature on Effective Tax Rates (ETRs) focuses on high‐ and middle‐income countries, but there is very little evidence on low‐income countries. This article addresses this gap with new evidence from Ethiopia. We investigate corporate ETRs in Ethiopia and whether the distributional effects they have in practice are in line with the corporate tax policy design. We calculate ETRs in line with the literature in this field, using profit tax at the numerator and gross profit at the denominator. We then analyse ETRs not only using panel data, focusing particularly on their relation to firm size, but also including other explanatory variables. Our main result is that, despite a proportional tax rate, small firms face a higher effective tax burden than larger firms, while middle‐sized firms face the lowest burden of all. We highlight that tax systems can have practical implications that differ largely from their policy design, due to compliance costs and imperfect enforcement. Measures to reduce compliance costs for small firms are particularly recommended.