管理会计在企业管理中的应用

管理会计的基本理论与方法 ,诸如成本控制、量本利分析、预测决策、适时存货管理等方面在现代企业管理中的应用越来越广泛 ,我国企业在这方面的工作亟待加强。     

Wildlife as valuable natural resources vs. intolerable pests: a suburban wildlife management model

Management of wildlife in suburban environments involves a complex set of interactions between both human and wildlife populations. Managers need additional tools, such as models, that can help them assess the status of wildlife populations, devise and apply management programs, and convey this information to other professionals and the public. We present a model that conceptualizes how some wildlife populations can fluctuate between extremely low (rare, threatened, or endangered status) and extremely high (overabundant) numbers over time. Changes in wildlife abundance can induce changes in human perceptions, which continually redefine species as a valuable resource to be protected versus a pest to be controlled. Management programs thatincorporate a number of approaches and promote more stable populations of wildlife avoid the problems of the resource versus pest transformation, are less costly to society, and encourage more positive and less negative interactions between humans and wildlife. We presenta case example of the beaver Castor canadensis in Massachusetts to illustrate how this model functions and can be applied.     

Exploring Strategy Implementation Consistency Over Time: The Moderating Effects of Industry Velocity and Firm Performance

In this paper we empirically investigate the temporal development of a firm’s strategy implementation consistency (SIC), i.e. the alignment between firms’ resource allocation decisions (RAD) and their articulated corporate concept (Noda and Bower, 1996; Burgelman and Grove, 1996; Love et al., 2002; Mintzberg, 1978). Doing so, we test whether (1) SIC is more likely to increase or decline over time, (2) whether firms competing in (low) high-velocity environments in fact show different temporal patterns in SIC, and (3) whether overperforming firms succeed in conserving their level of SIC. For our analysis we draw on 6238 RAD of 20 publicly listed firms with European origin over a period of 4–6 years. Applying maximum likelihood ordered logit estimation, our results indicate that the likelihood of an alignment of RAD and a firm’s corporate concept decreases over time. In line with scholars’ perception of high-velocity environments, we find that the firms in our sample competing under such conditions show no clear trend in SIC. These firms tend to “zig-zag” over time – swaying off and pulling back to their strategic course independent of the timing of the announcement of a corporate concept. We also find that overperforming firms are unsuccessful in preserving their SIC at the same level over time. Based on the empirical findings the paper discusses implications for theory and derives suggestions for corporate level managers on how to balance SIC and strategic flexibility.     

基于混合估计与预测方法的股市交易量预报

本文通过将目标状态的小波变换系数向量描述为卡尔曼滤波方法的状态变量,进而将卡尔曼滤波和小波分析相结合,提出了既具有实时性和递归性又具有多尺度分析能力的小波-卡尔曼滤波混合估计与预测方法(wavelet-Kalman filtering hybrid estimating and forecasting algorithm,WKHEFA).运用此方法,本文较好地预测了上证指数的交易量.     

基于随机理论的多项目资源配置模型及应用研究

为解决多项目管理中共享资源配置问题,在对信息环境下企业资源特点研究的基础上,应用随机理论确定了企业资源多项目并行配置时的资源等效效率和效率转换系数,由此建立了资源配置效率模型,通过对其数学方程的分析给出了相应的算法.运用该模型和算法,通过实例分析实现了资源的合理配置.     

阅不完的人文史诗览不尽的文明长廊--长江三峡人文景观资源评价

长江三峡地区是我国旅游资源最富集地区之一.对其人文景观资源的评价可以概括为:悠久灿烂,彰显中华千古文明;精湛幽微,凝集人类智慧光芒;经典富集,极具审美观赏价值;宏阔大度,尽显人类超凡气魄.     

并购背景下企业资源的分类

本文构建了一个应用于并购研究的关于资源的概念体系.在总结企业资源理论经典文献的基础上,论证了资源、能力和知识这些概念的内在联系,指出资源由资产和能力组成,其中资产又可分为以所有权为基础的资产和以使用权为基础的资产,能力可分为技能和文化,还进一步给出了更细一级的分类.     

资源型城市城镇化战略探讨——大同市推进城镇化战略初探

现代城市是一个集物资、经济、生态等于一体的有机综合体。而资源型城市与一般城市有着明显的不同。本文从资源型城市的特征谈起 ,选取大同市作为典型代表 ,通过一系列指标 ,分析了制约城市发展的若干问题 ,从而提出了实施城镇化发展的战略模式和主要措施。     

中国特色人力资源当期实现价值计量模式的构建

本文首先提出了中国特色人力资源当期实现价值计量模式的基本假设,然后以此构建了中国特色人力资源当期实现价值计量模式,含群体、个体当期和未来四种基本模式,从而为我国人力资源的研究开辟了新的途径。     

试论现代企业职工的素质构成

现代企业之间的竞争,虽然在表面上看是资本和技术的竞争,但本质上,人才是其中的主角。是否拥有一支高素质的职工队伍,已成为增加企业效益、提高企业竞争力的关键。而作为一个高素质的现代企业职工,至少应该具备四个方面的基本素质:政治思想素质、知识素质、创造素质、技术素质,这些素质在职工主体性的牵引下形成一个相互关联的系统。