基于实物期权的经营者价值评估和报酬机制研究

本文在回顾传统的会计指标和市场指标反映企业经营者的能力水平、业绩和努力程度存在缺陷的基础上,对于项目的实物期权反映企业的增长性价值及其经营者在其中的作用等进行了阐述.本文认为,企业增长性项目带来的增长机会价值可以反映企业经营者专用性人力资本的大小,它是经营者对市场的预见性和有效配置企业内外部各种资源能力的综合体现.企业经营者的能力和业绩指标的体现可以更好地通过企业增长性项目的实物期权柔性所带来的企业增长性价值来判断.本文建立了基于实物期权评价企业增长性价值的评估模型,并讨论了考虑增长性价值F(V)后的企业经营者总报酬的决定问题.本文的研究对于克服传统的会计指标和市场指标反映企业经营者能力和业绩等不足上有一定的理论和现实意义.     

企业经营者激励机制的研究——基于激励理论视角

企业经营者是企业的核心和灵魂,是经济发展中的一种重要人力资本,是国家和社会的宝贵财富。在各种激励理论发展的基础上,研究现阶段企业经营者激励约束机制的现状、存在问题及原因,然后对此提出相关对策和建议,建立有效的经营者激励机制,并对企业经营者激励机制进行创新,使经营者为企业的利益而努力工作就成为至关重要的问题。     

基于EVA指标的企业经营者报酬激励机制构思

根据合理的业绩评价结果建立有效的经营者报酬激励机制对于企业的长期发展至关重要。本文在分析我国企业经营者报酬激励机制的现状和不足的基础上,根据我国财务的相关定义对EVA的计算公式进行了修正,并构思了基于EVA指标的企业经营者报酬激励机制的方式和具体措施。     

国企经营者报酬激励机制的原则和形式

国企经营者激励机制,是指国家以企业效益最大化为动力目标,利用激励手段促使国有企业经营者积极经营,从而促进企业效益增长、国有资产保值增值,企业经营者个人利益也得到满足的机制.激励机制主要包括报酬激励机制、控制权激励机制和精神激励机制.其中,报酬激励机制是最重要的激励内容.     

现代企业制度的缺陷与经营者激励报酬计划安排

现代企业制度所具有的经营权与所有权“两权分离”的特征促进了经济与社会的发展。但是,正是由于“两权分离”,导致现代企业制度的组织缺陷——代理问题以及由此而产生的内部人控制现象。激励机制是现代企业制度的重要组成部分,经营者激励报酬计划安排(包括业绩基础和激励报酬类型)有助于将企业经营者从单纯的支薪阶层转向分享(风险)阶层。     

财务指标与非财务指标统筹考虑的企业经营者绩效评价模型探讨

如何对企业经营管理者建立行之有效的激励与约束机制,一直是学术界和实务界研究、探索的重点.要增强企业活力,必须建立健全经营者激励与约束机制,以适应市场激烈竞争的需要.本文在提出引进非财务评价指标的基础上,构建了财务指标与非财务指标统筹考虑的企业经营者绩效评价模型,以期更好地激励企业经营者.促进企业健康发展.     

县级烟草分公司经营者年薪制方案研究

年薪制是伴随着企业所有权和经营权分离而产生的一种被广泛推广的收入分配制度.作为一种国际通行的经营者激励报酬制度,年薪制成为很多国有企业经营者收入分配制度改革的正确选择.由于烟草行业是国有企业,也存在所有权和经营权的分离,因此选择经营者年薪制将是推动行业用工分配制度改革、实现对经营者有效激励和约束的重要手段.     

公司管理层股权激励与薪酬制度有机结合的分析

部分管理研究人员认为企业是一个人力资本和非人力资本相结合的特殊组织,在工业时代决定企业生存和发展的主要因素是企业所拥有的物质资本。但是在知识经济时代中,人力资本开始超越物质资本成为企业经营中的重要力量,特别是企业管理和经营者所拥有的知识、技能和经验等,对于企业在竞争激烈的市场中的发展具有重要的决定性意义。     

国有企业经营者市场激励与约束机制研究

在详细分析我国国有企业经营者市场激励与约束中存在的问题的基础上,提出了培育企业家市场、合理确定企业家才能报酬、建立所有者与经营者的契约制度、完善法律体系、建立经营者资格认证考核制度、开发企业家信息系统和改善舆论环境等对策。     

国有企业经营者激励与约束机制研究

我国的国有企业改革已经走过了30个春秋,在激励与约束机制方面积极推行过承包制、年薪制、期股期权、经营者持股的试点,不断的促使国有企业经营者的投入和产出趋于一致,经营者的工作积极性也得到了提升,但随着国有企业改革进程的深入,如何建立一套更为完善、更符合中国国情的激励约束机制仍然是一个重要的研究课题。本文通过对我国报酬制度的变迁与发展以及国内学者对相关课题的研究,运用比较分析的方法概括了现行报酬制度的主要缺陷。通过对股票期权和经营者持股两种激励模式的长期激励效果的比较研究,提出了在我国现阶段经营者报酬结构的最优选择是“基本薪酬＋奖金＋经营者持股”这一模式。     

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.     

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.     

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.     

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.     

UNIX系统性能监控简述及shell系统资源统计程序

本文简要阐述了unix系统中(主要以IBM的AIX为例)进行系统性能管理的几种命令行工具,并通过编写shell实例程序,运用其中提到的工具实现系统资源利用率的统计程序,为做好unix系统管理和调优提供参考.