信息共享程度对物流外包激励契约的影响

本文分析了由供应商、制造商和第三方物流企业(3PLs)组成的物流外包系统,考虑了供应商和制造商信息共享程度的影响,建立了协同工作环境下的激励契约模型.结果表明,委托人偏好低努力水平时,信息共享对激励契约没有影响;委托人偏好高努力水平时,信息共享能更好的激励代理人选择委托人希望的行动.信息不共享时,3PLs只有提高对供应商努力水平的积极性;信息共享时,3PLs收入波动性增大,提高对供应商和对制造商的努力水平都能使其获得帕累托改进.本研究为物流成本在供应链成员中的分摊提供了理论依据,并提出了模型改进和研究建议.     

供应链合作及其契约研究

供应链合约是影响供应链整体绩效的重要因素,已引起众多学者的关注。本文对供应链合作进行了博弈分析,得出了不同合约下的均衡结果及相关结论,同时通过两种合约的比较探讨了利益共享合约的优越性。最后,文章也介绍了订立合约的影响因素及方法。     

人力资源个体价值计量方法——当期实现价值系数法

由于人力资源自身具有复杂性、不确定性的特点,使得人力资源价值难以计量。而准确的计量人力资源价值,尤其是人力资源的个体价值是人力资源会计能否实施的关键因素。针对这个问题,本文在分析前人成果的基础上提出了人力资源当期实现价值系数法计量模型。并通过实例验证了计量模型的实用性。     

水库移民分享水电工程效益的制度逻辑、 实践困境及破解之道

水库移民分享水电工程效益旨在促成显性工程效益和隐性发展机遇实现跨地域、跨组织、跨主体的公平配置。 作为水库移民的应然权利,利益分享既符合公正补偿的制度逻辑,更彰显共商共建共赢的发展理念,但目前补偿救济色彩较重、市场导向偏弱,并存在后靠移民发展权利及机遇隐性被动减损、外迁移民脱嵌于迁出地及受益地发展红利、非农移民缺乏系统保障等实践困境,其原因在于水电工程综合效益量化难度大、参与主体关系地位不对等、执行管理机构人员配置短缺。 因此应健全水电工程效益分享协同管理机制,鼓励水电企业履行社会责任,优先助力贫困水库移民脱贫,灵活渐进地实现水库移民分享工程效益实践机制的稳步定型和有序推广。     

大数据时代国防动员潜力调查之路

如何应用大数据提升国防动员潜力调查的效率是当前政府重点关注的话题。从国防动员潜力大数据的定义和特征着手,分析大数据下国防动员潜力调查所具备的优势,发现仍然存在思维局限、指标不统一、体制不健全、技术缺乏及数据共享与防护难协同等困境。通过思维意识、管理体制、指标体系、核心技术、专业人才、安全共享等六大模块,打破“数据不可用、数据不会用”的现实瓶颈,实现整合国防动员数据资源、延展数据内容和提高工作效率的目标。     

信息共享空间的构建与创新服务——以河北工程大学图书馆为例

信息共享空间是近几年发展起来的一种新生事物，给传统的图书馆服务模式带来了严峻的挑战，以河北工程大学图书馆信息共享空间建设为例，分析了实体层和虚拟层两个层面建设的内容，介绍了信息共享空间的创新服务，并就信息共享空间的深层次服务提出了对策建议。     

Testing the Equality of Two Exponential Distributions

This paper proposes an overlapping-based test statistic for testing the equality of two exponential distributions with different scale and location parameters. The test statistic is defined as the maximum likelihood estimate of the Weitzman's overlapping coefficient, which estimates the agreement of two densities. The proposed test statistic is derived in closed form. Simulated critical points are generated for the proposed test statistic for various sample sizes and significance levels via Monte Carlo Simulations. Statistical powers of the proposed test are computed via simulation studies and compared to those of the existing Log likelihood ratio test.     

财务共享服务与企业竞争力的关系——基于双重差分模型的实证检验

从分析财务共享服务效果的视角出发，以市场结构、基础资源和新能力理论为依据，建立了评价企业竞争力的财务指标体系。研究结果显示：在市场地位方面，实施财务共享服务增强了企业资金管控效果，使营业收入质量提高，但是营业收入增长率却呈现负增长，说明财务共享服务对市场拓展能力的影响具有延迟效应；在资金资源方面，财务共享服务提高了企业的资金筹措能力和偿债能力，风险控制能力增强，使企业获得资金资源竞争优势；在企业能力方面，财务共享服务能够降低成本、增加绩效，更好地服务企业战略，提升企业的盈利能力和创新能力。总之，实施财务共享服务能够促使企业财务管理转型升级，为未来发展赢得先机，可增强企业竞争力。     

Flood Catastrophe Model for Designing Optimal Flood Insurance Program: Estimating Location‐Specific Premiums in the Netherlands

As flood risks grow worldwide, a well‐designed insurance program engaging various stakeholders becomes a vital instrument in flood risk management. The main challenge concerns the applicability of standard approaches for calculating insurance premiums of rare catastrophic losses. This article focuses on the design of a flood‐loss‐sharing program involving private insurance based on location‐specific exposures. The analysis is guided by a developed integrated catastrophe risk management (ICRM) model consisting of a GIS‐based flood model and a stochastic optimization procedure with respect to location‐specific risk exposures. To achieve the stability and robustness of the program towards floods with various recurrences, the ICRM uses stochastic optimization procedure, which relies on quantile‐related risk functions of a systemic insolvency involving overpayments and underpayments of the stakeholders. Two alternative ways of calculating insurance premiums are compared: the robust derived with the ICRM and the traditional average annual loss approach. The applicability of the proposed model is illustrated in a case study of a Rotterdam area outside the main flood protection system in the Netherlands. Our numerical experiments demonstrate essential advantages of the robust premiums, namely, that they: (1) guarantee the program's solvency under all relevant flood scenarios rather than one average event; (2) establish a tradeoff between the security of the program and the welfare of locations; and (3) decrease the need for other risk transfer and risk reduction measures.