公司内部审计系统战略柔性动力：机理与策略

公司内部审计系统战略柔性动力作为一种长效的、可持续的系统内部综合调控力,不仅有利于公司审计系统自我监督、自我控制、自我协调和自我创新,而且有利于公司经营管理活动的有序运行,更有利于公司战略管理效率的提升,从而确保战略目标的实现。文章首先界定了公司内部审计系统战略柔性动力的概念内涵;其次揭示了公司内部审计系统战略柔性动力生成机理,提出了平衡管理、全面风险管理、相机管理相结合的内部审计系统战略柔性动力有效运行机制;再次构建了公司内部审计战略柔性动力的理论模型;最后演绎了改善内部审计系统战略柔性动力的策略;旨在为内部审计系统战略柔性理论研究提供基础理论支持。     

Absence Because of Family Responsibilities: An Examination of Explanatory Factors

This article presents findings from the first comprehensive study of the determinants of absence from work caused by family responsibilities. Two types of absence—absence to care for ill family members and absence for other family reasons—are considered. Data from a sample of 2,642 Australian employees are used to test six hypotheses. Results suggest that absence caused by family illness varies by sex, that job satisfaction is related to men's but not women's absence for family illness, that workplace flexibility is related to women's but not men's family-related absence, that child care arrangements are associated with the probability of absence for family illness for parents of preschoolers, and that the presence of dependent children is strongly related to absence for family reasons.     

Beyond the Mommy Track: The Influence of New-Concept Part-Time Work for Professional Women on Work and Family

This study investigates how the option for new-concept part-time work influences the ability of mothers of preschool children working in professional occupations to successfully integrate work and family responsibilities while maintaining career opportunities. Data are from a subset of the 1996 IBM Work and Life Issues Survey in the United States (n = 687). Compared to their counterparts who worked full time, mothers who worked in these part-time positions reported significantly greater work-family balance and did not report significantly less career opportunity. The part-time group reported 47% fewer work hours and 41% lower income than the full-time group. These data support the notion that new-concept part-time work is a viable option to assist women in professional careers to successfully integrate their family career. Implications of these findings are presented.     

环境押金制度实施效果的理论评价

环境押金制度是解决固体废弃物污染的有效手段,越来越受到关注。结合环境押金制度自身理论与其在国外实施情,从效力、效率、公平和弹性四个方面对环境押金制度的实施效果做了一个较为全面的理论分析,探讨它在备受追捧的背景下,解决固体废弃物污染问题上的真实效果。     

Makespan and workstation utilization minimization in a flowshop with operations flexibility

Production environments where there are more tasks than workstations and any task can be assigned to any workstation are examples of operations flexibility. This paper investigates the benefits of operations flexibility in a flowshop when the goals are to minimize the makespan and workstation utilization. Furthermore, machine dominance principles are extended to the case of a flowshop with operations flexibility. The proposed heuristic framework comprises of two phases, allocation of operations to workstations and generation of job sequencing. In addition, an improvement procedure based on simulated annealing is implemented for this problem. The experimental results identify the effects of the experimental factors; show the significance of the heuristic factor; and demonstrate the tradeoff between the two performance criteria.     

On the benefits of operational flexibility in a distribution network with transshipment

We consider a centralized distribution network with multiple retailers who receive replenishment inventory to satisfy customer demand of the local markets. The operational flexibility of the network is defined as the opportunity that one retailer's excess inventory can be transferred to satisfy other retailers’ unmet customer demand due to stock-outs. A general modeling framework is developed to optimize retailers’ order quantities under any possible flexibility level of a stylized two-stage distribution network. We apply the framework to formulate and solve the transshipment problem of a distribution network with three retailers. Six typical flexibility levels are investigated to make the comparison study on the firm's profit performance under three ordering quantity policies: average demand, newsvendor order quantity, and optimal order quantity. We find that the operational flexibility and system optimization are complements to the firm's performance. The ordering policy with newsvendor ordering quantity can perform fairly well with moderate flexibility level when compared with the optimized ordering policy with full flexibility.     

Comment on “Commitment vs. Flexibility”

This comment corrects two results in the 2006 Econometrica paper by Amador, Werning, and Angeletos (AWA), that features a model in which individuals face a trade‐off between flexibility and commitment. First, in contrast to Proposition 1 in AWA, we show that money‐burning can be part of the ex ante optimal contract when there are two states. Second, in contrast to Proposition 2 in AWA, we show that money‐burning can be imposed at the top (in the highest liquidity shock state), even when there is a continuum of states. We provide corrected versions of the above results.     

全过程风险分担视角下合同柔性的结构维度与量表开发

合同柔性及其分析已被广泛应用于建设工程合同管理中,然而现有研究对建设工程合同柔性内涵和维度并未达成一致,导致合同柔性对建设项目绩效的实证研究难以深入.文章基于全过程风险分担视角,结合定量研究方法确定了合同柔性的测量量表.研究表明,合同柔性可划分为价格柔性、控制权柔性和再谈判柔性三个维度.其中,价格柔性体现为与风险初次分担对应的合同条款柔性;控制权柔性则是与风险再分担过程匹配的控制权相机转移;再谈判柔性体现为应对合同执行中风险再分担的重新签约.研究成果为建设工程合同柔性这一构念搭建了完整的分析框架,并为后续其对承包人履约行为相关的实证研究奠定了理论基础.     

多元灵活与长效稳健:构建相对贫困治理长效机制的双重维度

脱贫攻坚战即将取得全面胜利,我国也即将进入后扶贫时代.面对后扶贫时代相对贫困治理的复杂局面,构建相对贫困治理长效机制应沿着多元灵活与长效稳健这两重雏度进行,这是由相对贫困两大相互关联的属性决定的.在构建相对贫困治理长效机制过程中,在分析两重维度分别具体如何建设之后,可以看到这两重维度之间也存在着张力与矛盾、联系与相互影响,可以得出应以正确的审视视角展开对这两个维度的有机统一,从而实现对相对贫困治理长效机制的整体构建的初步结论.沿着有机统一的双重维度展开建设的相对贫困治理长效机制,将依靠多元且专业化的扶贫责任机构、长效且权威的扶贫法律法规、专业性与党性并存的建设主体、深入且效果持久的精神扶贫举措等,应对将在相当长的历史时期内存在的、复杂变动的相对贫困状况.     

水样组织:动态环境下保持领先的组织形态研究

企业在动态环境下保持领先需要具备一定的柔性和活力。组织的柔性体现在技术柔性、员工柔性、企业结构柔性、以及企业文化柔性四个方面。组织的活力体现在保有危机感、主动打破平衡、文化包容变革、以及坚持与韧性四个方面。本研究将具备柔性和活力的组织概括为"水样组织",像水一样的组织可以更好地驱动企业不断成长。展望未来,企业要变成水样组织,需要关注以下相关实践问题:未来企业有组织无结构;相信组织的力量;难点在于人性;改变从高管团队做起。