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This paper reviews the literature about the Aston Programme of organizational research, in particular, its studies of organizational structure. The intellectual commitments of the Aston Programme are explicated and contrasted with the then dominant traditions of organizational research. The methodology is explained, with its emphasis on quantitative variables, reliable scales and statistical methods. The way successive studies confirmed or challenged Weberian bureaucracy is discussed. The major structural scales and their short forms are described. The relationships among the structural variables and between them and the contextual variables of size, technology and public accountability are outlined. The generalizability of these relationships in organizational research across countries is considered. The paper offers a roughly chronological narrative in three phases: the original Aston study, the National study and then on to the many subsequent replication and extension studies and reviews of them. Some cognate organizational research studies are brought in that confirm the Aston Programme. The need to continue the Astonian Cartesian approach rather than the configurational approach is emphasized. In closing, the Aston legacy is briefly summated and a vision for a future Aston Programme is offered in an Epilogue.  相似文献   

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财务困境成本估计述评   总被引:4,自引:0,他引:4  
梁樑  殷尹 《管理工程学报》2005,19(1):131-136
财务困境成本是指从破产清算或债务重组中产生的成本,可以分为三个部分:财务困境企业承担的成本,债权人承担的成本,企业和债权人以外的利益当事人的利益损失。财务困境成本也可能产生一定的利益,包括企业内部的改进和外部的财富转移。实证研究表明,财务困境成本对企业价值和资本结构具有重要的影响。  相似文献   

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R. J. Reynolds Tobacco USA (RJR) is currently implementing a microcomputer-based decision support system to computerize and optimize the selection of patterns for loading cases of finished product into truck trailers at RJR's Central Distribution Center. This system allows for the efficient loading of trucks with less supervision. Total annual savings from reduced personnel and shipping costs is approximately $850,000. In addition to these benefits, the system is a stepping stone for trailer loading automation and the integration of a comprehensive load planning system.  相似文献   

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财务软件的发展方向   总被引:2,自引:0,他引:2  
十几年来,国产财务软件在促进中国软件产业的诞生、成长、发展的过程中起了很大作用.国产财务软件为中国的企事业单位、政府机关的信息化做出重大贡献.随着国内财务制度与国际接轨,财务管理水平显著提高,财务软件这个软件产品已经十分成熟了.但并不是说财务软件的发展已经乏力了,随着互联网技术的普及,随着软件技术的不断发展,财务软件又一次迎来了高速发展的契机.与财务软件相关的热门软件技术有:基于Web技术的集中式软件系统、数据中心的主数据管理、面向服务架构(SOA)、3G时代的移动计算技术、电子发票与电子签名法等.  相似文献   

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本文针对用友ERP-U8财务软件,通过对几个操作技巧的详细讲解,使大家能更好地掌握财务软件的正确使用方法。  相似文献   

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考虑到企业财务信息不确定和样本的非典型分布特征,将灰靶模型引入对企业信用等级的评价;放松经典灰靶模型的各指标变量对靶心影响的等权假设,将z值模型中的Altman系数赋予灰靶指标权重;提出将待评模式与参照模式一起构建灰靶的思路,并在灰靶模型中运用显示分辨域确定分辨系数;为企业信用等级以及其他类似系统的评价提供一个一般化的方法.  相似文献   

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This article illustrates the U.S.S.R. approach to long-term planning and the relationship of cooperative planning within the Comecon countries. The conception of planning which the author puts forward is comprehensive and is illustrative of what is being attempted at the macro level in the centrally planned economies.  相似文献   

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Abstract

The organizational role of the Employee Assistance Programme (EAP) is evaluated with particular respect to managerial and human resources policies and practices. Attention is given to models of the EAP, and an ideal-typical model is discussed. A synoptic view is taken covering the scope of the EAP, the sectors of application, the selection criteria for the EAP, as well as patterns of introduction-all within a contingency framework. A critical analysis is made of the roles of participants within the EAP process, as well as of problematic ethical and professional dimensions which the EAP introduces into organizational functioning. A final section treats the future forms of development which the EAP may follow to satisy both organizational and professional imperatives.  相似文献   

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金融网络就是经济系统中资金循环,文献[1-8]研究了金融网络的模型。本文则在文献[1-8]金融网络模型的基础之上,建立了资产、负债、适度规模和价格的改进模型。这一改进模型考虑了所有经济部门的金融工具的风险、金融网络的经济资源约束、资产和负债的会计帐户约束等问题。模型的改进适用于应用。文章采用了进化规划算法,并依此进行仿真实验。  相似文献   

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Liste di Mobilità is an Italian programme targeted to dismissed workers. It combines a ‘passive’ and an ‘active’ component. Eligibility duration varies with the worker's age at dismissal. Using a new panel data set, we identify the impact of extending the duration of eligibility on re‐employment probabilities and wages, via Regression Discontinuity Design. We validate the design by a set of overidentification tests. For most subgroups we find no significant impact, with a peculiar pattern for women entitled to monetary benefits. A major negative impact emerges for workers aged 50 or more granted monetary benefits, likely due to the fact that they can use the programme as a bridge to retirement.  相似文献   

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The organizational role of the Employee Assistance Programme (EAP) is evaluated with particular respect to managerial and human resources policies and practices. Attention is given to models of the EAP, and an ideal-typical model is discussed. A synoptic view is taken covering the scope of the EAP, the sectors of application, the selection criteria for the EAP, as well as patterns of introduction-all within a contingency framework. A critical analysis is made of the roles of participants within the EAP process, as well as of problematic ethical and professional dimensions which the EAP introduces into organizational functioning. A final section treats the future forms of development which the EAP may follow to satisy both organizational and professional imperatives.  相似文献   

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