基于进入权的企业权力理论

传统的权力理论强调物质资本所有权的至高无上,而今在知识信息经济条件下,关键稀缺资源由物质资本转向人力资本、创新思想、机遇等非物质资本及企业环境的高度动态变化,掌握企业的关键稀缺资源的进入权则意味着掌握了实际的控制权。对关键稀缺资源的进入权配置的最优化则意味着企业价值最大化。     

New imperfect rankings models for ranked set sampling

Ranked set sampling is a sampling approach that leads to improved statistical inference in situations where the units to be sampled can be ranked relative to each other prior to formal measurement. This ranking may be done either by subjective judgment or according to an auxiliary variable, and it need not be completely accurate. In fact, results in the literature have shown that no matter how poor the quality of the ranking, procedures based on ranked set sampling tend to be at least as efficient as procedures based on simple random sampling. However, efforts to quantify the gains in efficiency for ranked set sampling procedures have been hampered by a shortage of available models for imperfect rankings. In this paper, we introduce a new class of models for imperfect rankings, and we provide a rigorous proof that essentially any reasonable model for imperfect rankings is a limit of models in this class. We then describe a specific, easily applied method for selecting an appropriate imperfect rankings model from the class.     

中小企业内部控制系统现状及完善对策的探讨

会计信息失真现象与社会环境、经济环境、市场经济的发育程度等企业的外部环境息息相关，但单位内部控制系统弱化是一个更重要、更直接的内部因素。因此，建立和加强单位的内部控制，使内部控制合理设计并有效实施，才能最大可能地防止会计造假等错弊行为的发生，保证会计信息的真实、完整、相关、透明，才能促使企业价值的增值。本文以中小企业作为研究对象，对中小企业如何加强与完善内部控制系统作了一些探讨，提出了一些具体的措施。     

福建外贸企业实现可持续发展的转型方向

当前福建省外贸环境正发生深刻的变化，外贸企业以往的商业模式、运营策略、市场定位都要发生战略性的调整。如何选择正确的转型方向，实现可持续发展，显得尤为重要。本文根据波特的“价值链”理论阐述了企业实现可持续发展的转型方向，并以香港利丰公司、厦门国贸集团等资料为例，对理论做了进一步的阐述与加强。     

Attracting Micro‐Enterprises To Learning

Micro‐enterprises, i.e. firms with less than 10 employees, are traditionally the hardest to engage in learning; they are also least likely to participate in such measures as business advice and guidance provision and initiatives to support information communication technology (ICT) adoption. Through a community‐based initiative initially targeting parents (unemployed or employed) to participate in ICT, 30 micro‐enterprises were attracted to learning for the first time. These companies had carefully avoided similar initiatives taking place locally, which emphasized business success and growth; they had only participated in this ICT skills training because of their children. The paper takes a case study approach to evaluate the reasons for participation, explores barriers and implications for those organizing similar activities, and calls for a more holistic view of owners and managers of small firms as fathers, mothers, etc. rather than just as ‘entrepreneurs’.     

家族企业管理模式变革的实证研究

文章简要回顾了国内外学术界对家族企业的研究成果 ,根据我国私营企业发展现状 ,提出了在现阶段我国家族企业发展的两个假设 ,即 :两权 (所有权和管理权 )所有的家族企业是私营企业创业时期的首选 ;制度环境 (市场体系完善、法律健全、文化先进等 )状况促进或阻碍家族企业两权分离的发生。并用理论和统计数据分析、实证了家族企业管理模式及其影响因素     

绿色营销与企业可持续发展

绿色营销是企业可持续发展的最终实现途径。本文揭示市场经济条件下,实施绿色营销的必然性;探讨企业的可持续发展问题的实质和解决办法;提出推行绿色营销促进企业可持续发展的对策思路。     

改革和完善会计教育努力推进我国会计标准的国际化

会计标准国际化是经济全球化的必然要求。文章从我国为推进会计标准国际化所做的努力及其存在的差距、改革和完善会计教育、积极推进会计标准国际化等方面进行了有益的探索     

企业内部市场化解析

企业内部市场化是当代企业管理创新和组织创新的一个重要趋势,它涉及的是企业与市场的关系及企业的边界这一经济学的重要命题,在此基础上具体分析了企业内部市场化的特点、类型以及产生的过程,探讨了企业内部市场化对于促进我国的企业改革和提高企业管理水平的重要意义。     

A Bayesian Hierarchical Model for the Evaluation of a Website

Consider a website and the surfers visiting its pages. A typical issue of interest, for example while monitoring an advertising campaign, concerns whether a specific page has been designed successfully, i.e. is able to attract surfers or address them to other pages within the site. We assume that the surfing behaviour is fully described by the transition probabilities from one page to another, so that a clickstream (sequence of consecutively visited pages) can be viewed as a finite-state-space Markov chain. We then implement a variety of hierarchical prior distributions on the multivariate logits of the transition probabilities and define, for each page, a content effect and a link effect. The former measures the attractiveness of the page due to its contents, while the latter signals its ability to suggest further interesting links within the site. Moreover, we define an additional effect, representing overall page success, which incorporates both effects previously described. Using WinBUGS, we provide estimates and credible intervals for each of the above effects and rank pages accordingly.