信息化条件下企业绩效考核业务流程再造研究

企业绩效考核作为一种先进、科学的考核手段,越来越得到企业的认可.随着信息时代的来临,信息渗透到企业的每个角落.同时.信息化对企业的绩效考核提出了巨大的挑战.笔者在大量阅读文献的基础上发现,大多学者对企业绩效考核业务流程再造的研究集中于宏观性研究,缺少微观分析.故本文在分析企业绩效考核面对信息化带来的挑战基础上,分析了企业传统的绩效考核业务流程,进而提出了信息化条件下新的企业绩效考核业务流程.     

浅论企业文化建设中文化自觉的作用

企业文化越来越成为企业管理中的热门话题.现代企业都大力加强企业文化建设.文化自觉是企业文化建设的基本特征.增强文化自觉意识是企业文化建设的前提和重要内容.企业文化建设中文化自觉包括领导者文化自觉与员工文化自觉.领导者文化自觉在企业文化建设中起着中枢作用,而员工的文化自觉意识在企业文化建设中也起着不容忽视的作用.应提高企业文化建设中对文化自觉问题的重视.     

企业成本管理战略方案透析

成本管理作为企业管理中的重要组成部分,需要进行科学性的研究,以期增加企业的核心竞争力、改善企业的内部结构、提高企业的整体管理水平.传统的企业成本管理方式存在着较多问题,不利于企业的可持续发展.本文首先介绍传统企业成本管理的现状,然后着重研究现代化的企业成本管理方案,并列举出相应的企业案例.希望本文能够给相关工作人员一些启发和思考,为企业的发展做出贡献.     

基于Agent的企业价值流分析系统

Internet的飞速发展,给企业带来了无限商机,亦给企业的信息系统带来了挑战.本文研究了企业价值流,在数据仓库的基础上建立企业价值流分析系统,实时监测企业的运行状况.为企业的战略、战术计划的制定,提供及时可靠的依据,使企业能在国际竞争中获胜.并用分布式人工智能系统--Agent系统完成企业价值流分析系统的设计.     

论企业文化在企业发展中的作用

企业文化作为社会大文化的一个子系统,客观地存在于每一个企业之中.塑造优秀的企业文化,将极大地促进企业的发展,反之则将削弱企业的组织功能.那么究竞什么是企业文化？企业文化的内涵是什么？企业文化是如何形成的？这是在讨论企业文化建设时十分关注并值得探讨的问题.本文通过对企业文化建设的谈讨,就如何抓好企业文化建设谈一些想法.     

浅析企业资本结构的优化

企业资本结构是指企业各种资本的构成及其比例关系.企业的主要任务就是需要按照资本结构,将企业价值在业主,股东,债权人之间合理分配.可见,资本结构即企业融资方式对于企业的发展至关重要.本文首先对我国企业资本结构优化的一些目标进行了介绍,然后阐述了我国企业资本市场的特点,最后对企业资本结构优化提出了相关策略,希望能够对实践有所裨益.     

论煤矿企业文化在企业中的意义和作用

在经济迅速发展的今天,煤矿企业面临着前所未有的竞争压力.为了更好的应对来者国际和国内的竞争,营造健康向上的企业文化至关重要.企业文化作为一种新型管理模式,可以提高煤矿企业的综合竞争力,促进企业的可持续发展.本文将结合企业文化管理理论与实际管理中的经验,进一步论述企业文化对煤矿企业发展的重要意义.     

浅析企业经营决策和经营战略

企业管理的重点在经营,经营的重心在决策.企业管理的一切工作,都是围绕决策的制定和实施展开的.在社会主义市场经济条件下,企业要想得到快速的发展,最主要的就是要完善企业的经营决策和经营战略.经营决策管理在企业的发展过程中起着至关重要的作用,不断深化和加强企业经营决策管理显得尤为重要.本文首先阐释了企业经营决策的概念及原则,进而提出了企业经营决策管理的方法,最后论述了企业的经营战略.     

浅谈企业人力资本作用的发挥与加强企业文化建设

企业发展的关键在于企业的管理,而企业管理的核心在于企业的文化,企业文化建设的关键在于人力资本作用的发挥.企业文化以价值观为核心,以知识为基础,以事业为共同追求,注重职业道德、相关规章制度的建设,强调企业全体员工和企业领导的共同参与.目前是重新审视人自身能力的时代.人力资本是一种能够创造最大附加值的资源,发挥人力资本的最大创造力,已经成为加强企业管理、推动企业文化建设的中心.     

税收政策变动是影响企业理财的主要外部因素

一、税收是制约企业经营的重要因素之一企业理财受难以控制的外部条件约束,企业经营必须适应外部条件的要求和变化.任何企业都有法定的纳税义务,税负是企业的一种费用,税负使企业资产减少、现金流出.企业无不希望在不违法的前提下减少税负负担.税收制度的变化必然会给企业理财带来重大的影响.     

Introduction to Special Section on Sensitivity Analysis and Summary of NCSU/USDA Workshop on Sensitivity Analysis

This guest editorial is a summary of the NCSU/USDA Workshop on Sensitivity Analysis held June 11–12, 2001 at North Carolina State University and sponsored by the U.S. Department of Agriculture's Office of Risk Assessment and Cost Benefit Analysis. The objective of the workshop was to learn across disciplines in identifying, evaluating, and recommending sensitivity analysis methods and practices for application to food‐safety process risk models. The workshop included presentations regarding the Hazard Assessment and Critical Control Points (HACCP) framework used in food‐safety risk assessment, a survey of sensitivity analysis methods, invited white papers on sensitivity analysis, and invited case studies regarding risk assessment of microbial pathogens in food. Based on the sharing of interdisciplinary information represented by the presentations, the workshop participants, divided into breakout sessions, responded to three trigger questions: What are the key criteria for sensitivity analysis methods applied to food‐safety risk assessment? What sensitivity analysis methods are most promising for application to food safety and risk assessment? and What are the key needs for implementation and demonstration of such methods? The workshop produced agreement regarding key criteria for sensitivity analysis methods and the need to use two or more methods to try to obtain robust insights. Recommendations were made regarding a guideline document to assist practitioners in selecting, applying, interpreting, and reporting the results of sensitivity analysis.     

Distinguishing traumatic, vicarious and routine operational stressor exposure and attendant adverse consequences in a sample of police officers

Problems in studying occupational stress within the police service are identified and the paucity of work on operational duties as potential stressors are discussed. The present study reports the results of a factor analysis of operational stressors (N = 601 serving British police officers) that revealed three factors: exposure to death and disaster; violence and injury; sexual crime. These were demonstrated to be reliable scales and were included in logistic regression models together with a range of demographic and psychological variables. Models were applied to men and women separately, which showed there to be different predictors of the likelihood of suffering distress (measured by the General Health Questionnaire, GHQ) in terms of the officer's gender and operational role. Overall the model for women officers was better at predicting psychological distress than that for men. These findings are related to aspects of the police occupational culture. Further discussion is offered that conceptualizes police operational stressors as traumatic, routine and vicarious. Finally, some implications are drawn for the provision of stress intervention in the light of this differentiation.     

Criteria for selecting a production control philosophy

Logistic objectives constitute a compromise between having short leadtimes and a low volume of work in progress on the one hand and a high resource loading and due date obligation on the other. Miscellaneous production planning approaches offered today provide different combinations of logistic objectives for satisfying a manufacturing strategy. To combine the strength of the various approaches into a unified system, a new approach based on a dynamic and distributed production planning methodology is proposed. To customize the approach, various analyses and specifications have to be made and for that reason some important characteristics and criteria for analysing production control philosophies will be given.     

The social construction of the meaning of acute stressors: a qualitative study of the personal accounts of police officers using a stress counselling service

The police profession is one in which acute stressors are encountered more frequently than in other occupations. Using the personal accounts of 35 police officers attending an in-house stress counselling clinic, the aim of the present study was to provide a qualitative examination of how the institutional context of policing influenced the ways in which acute stressors signified to individual police officers experiencing felt distress. Using the framework of Rational Emotive Behaviour Therapy as an analytical tool, it is argued that beliefs contributing to the experience of felt distress are related to the way in which policing as both an identity and an activity is constructed through the police organizational culture. Not only do these constructions influence the ways in which officers perceive themselves and their environments, but they also operate at the collective level to 'normalize' some emotional responses and to 'pathologize' others which, it is argued, could impact upon the outcomes of interventions such as stress counselling.     

The moderating role of social support in Karasek's job strain model

This paper examines whether social support is a boundary-determining criterion in the job strain model of Karasek (1979). The particular focus is the extent to which different sources of social support, work overload and task control influence job satisfaction, depersonalization and supervisor assessments of work performance. Hypotheses are tested using prospective survey data from 80 clerical staff in a university setting. Results revealed 3-way interactions among levels of support (supervisor, co-worker, non-work), perceived task control and work overload on levels of work performance and employee adjustment (self-report). After controlling for levels of negative affect in all analyses, there was evidence that high levels of supervisor support mitigated against the negative effects of high strain jobs on levels of job satisfaction and reduced reported levels of depersonalization. Moreover, high levels of non-work support and co-worker support also mitigated against the negative effects of high strain jobs on levels of work performance. The results are discussed in terms of the importance of social support networks both at, and beyond, the work context.     

Job insecurity, coping resources and personality dispositions in occupational strain

This paper presents research on the relationships between the work-related stressor of perceived job insecurity and various indicators of occupational strain, taking into account employees' personality dispositions (trait negative and positive affectivity) and coping resources. Respondents were 222 Australian public servants surveyed during organizational restructuring that involved downsizing and threat to job certainty. The research was formulated within an adaptation of Osipow, Doty, and Spokane's (1985) framework of stress-strain-coping that included the possible direct as well as moderating effects of personality dispositions in reporting occupational strain (Parkes, 1990). Findings from hierarchical regression analyses indicate consistent significant independent effects of personality dispositions, coping resources and perceived job insecurity on various indicators of strain. There was also support for the moderating roles of negative affectivity and self-care in the relation between perceived job insecurity and physical strain. Implications for the role of dispositional factors, especially negative affectivity, and the utility of various coping resources in accounting for occupational strain in times of threatened job security are discussed.     

Job stress, job strain, and psychological withdrawal among Dutch university staff: towards a dualprocess model for the effects of occupational stress

This study examined the antecedents of job strain (emotional exhaustion, health complaints) and withdrawal behaviour (e.g. lowered organizational commitment) among a cross-sectional sample of 131 academic staff members of the law department of a large Dutch university. Conservation of resources theory (Hobfoll, 1989) provided the theoretical background for this study. Strains and withdrawal behaviours were expected to be most prominent among those who reported having few resources and/or who reported high job demands. Structural equation modelling revealed that this was indeed the case. As predicted, differential patterns of effects emerged for job demands and job resources. Analysis of the effects of four job-specific stressors revealed that especially the structural aspects of a staff member's teaching task (e.g. the number of students in their classes) contributed strongly to perceived job demands. Theoretical and practical implications of the study are discussed.     

Dermal Uptake of 18 Dilute Aqueous Chemicals: In Vivo Disappearance‐Method Measures Greatly Exceed In Vitro‐Based Predictions

Average rates of total dermal uptake (K_up) from short‐term (e.g., bathing) contact with dilute aqueous organic chemicals (DAOCs) are typically estimated from steady‐state in vitro diffusion‐cell measures of chemical permeability (K_p) through skin into receptor solution. Widely used (“PCR‐vitro”) methods estimate K_up by applying diffusion theory to increase K_p predictions made by a physico‐chemical regression (PCR) model that was fit to a large set of K_p measures. Here, K_up predictions for 18 DAOCs made by three PCR‐vitro models (EPA, NIOSH, and MH) were compared to previous in vivo measures obtained by methods unlikely to underestimate K_up. A new PCR model fit to all 18 measures is accurate to within approximately threefold (r = 0.91, p < 10^?5), but the PCR‐vitro predictions (r > 0.63) all tend to underestimate the K_up measures by mean factors (UF, and p value for testing UF = 1) of 10 (EPA, p < 10^?6), 11 (NIOSH, p < 10^?8), and 6.2 (MH, p = 0.018). For all three PCR‐vitro models, log(UF) correlates negatively with molecular weight (r² = 0.31 to 0.84, p = 0.017 to < 10^?6) but not with log(vapor pressure) as an additional predictor (p > 0.05), so vapor pressure appears not to explain the significant in vivo/PCR‐vitro discrepancy. Until this discrepancy is explained, careful in vivo measures of K_up should be obtained for more chemicals, the expanded in vivo database should be compared to in vitro‐based predictions, and in vivo data should be considered in assessing aqueous dermal exposure and its uncertainty.     

Systems Resilience for Multihazard Environments: Definition,Metrics, and Valuation for Decision Making

The United Nations Office for Disaster Risk Reduction reported that the 2011 natural disasters, including the earthquake and tsunami that struck Japan, resulted in $366 billion in direct damages and 29,782 fatalities worldwide. Storms and floods accounted for up to 70% of the 302 natural disasters worldwide in 2011, with earthquakes producing the greatest number of fatalities. Average annual losses in the United States amount to about $55 billion. Enhancing community and system resilience could lead to massive savings through risk reduction and expeditious recovery. The rational management of such reduction and recovery is facilitated by an appropriate definition of resilience and associated metrics. In this article, a resilience definition is provided that meets a set of requirements with clear relationships to the metrics of the relevant abstract notions of reliability and risk. Those metrics also meet logically consistent requirements drawn from measure theory, and provide a sound basis for the development of effective decision‐making tools for multihazard environments. Improving the resiliency of a system to meet target levels requires the examination of system enhancement alternatives in economic terms, within a decision‐making framework. Relevant decision analysis methods would typically require the examination of resilience based on its valuation by society at large. The article provides methods for valuation and benefit‐cost analysis based on concepts from risk analysis and management.     

Employees' perceptions of organizational restructuring: the role of social support

Organizational change and restructuring is often perceived as leading to increased occupational stress, impacting negatively on the psychological well-being of employees. This pragmatic study investigates the role of social support and dispositional affect as moderators of role stress post-restructuring for employees in a public utility company. A total of 176 employees, including 37 managers, 60 graded staff and 78 industrial staff completed a self-report questionnaire, approximately 1 year postrestructuring, retrospectively assessing role conflict, ambiguity, overload and positive and negative feedback pre- and post-restructuring. Results suggested that overall role stress increased for managers/ senior officers and graded staff, but not for industrial staff. Social support was linked with lower role stress, more positive feedback and less negative feedback at post-restructuring. For certain role stressors this impact was moderated by dispositional affect, but the effect was not consistent across occupational groups. Positive affect enhanced the effect of manager support in reducing role conflict for graded staff, and the effect of co-worker support in increasing positive feedback and reducing negative feedback for industrial staff. Findings suggest that managers should pay particular attention to support and feedback for employees during periods of chronic occupational stress following organizational restructuring.