饭店管理人才职业能力缺失的成因及对策

目前，我国饭店业管理者相关理论修养不足，职业能力弱，难以全面胜任经理人角色的现状是不争的事实。扭转这一现状的对策是：充分发展社会主义市场经济；基于饭店行业的属性特征进行教育培养；按照饭店职业能力的要求设计相关教程；在实践中不断提升自身的职业能力。     

Structure Plan Policies for Retail Provision in Rural Areas: A Case Study of South West England

Occupations as diverse as nursing, journalism and marketing have strengthened their claim to professional status and current research suggests that professional associations played a critical part in the process of professionalisation. Following a review of three conceptual approaches to understanding contemporary professionalisation strategies, this paper examines the case of British tourism. It traces the historical development and assesses the current practice of the two main professional associations in the sector. The analysis shows that the ‘professionalisation project’ has largely failed and argues that contemporary frameworks for understanding professionalisation strategies are somewhat deficient when applied to tourism.     

Effective Nonverbal Communication Techniques

Developing effective marketing strategies for profes- sional service firms presents many unique challen es and is an im- portant area of practice development that many &ns often wer- look. Professional service firms ossess very distinctive P characteristics which differentiate them rom other service firms and require specialized marketing strategies. The purpose of this article is to assist practitioners in their efforts to develop promotional strat- egies which will enhance their firm's professional image and in- crease the firm's ability to engage new clients. These strategies arc aimed specifically at certified public accountants, lawyers, archi- tects, and other professionals.     

Establishing a system for innovation in a professional services firm

Professional service firms are facing new competitive challenges in a global market with more value-focused clients, service commoditization, regulatory changes, and new Internet-enabled business models. They increasingly need to improve competitiveness through sustained innovation of the value they provide and the efficiency with which they provide it. But how can firms establish an effective and sustainable innovation system? This Executive Digest shares a best practice model for innovation based on academic research and honed by a decade of practical experience in application across professional service firms in consulting projects. This work covers how to develop innovation strategies by establishing processes and organization to support innovation, providing innovation training, developing new services, and re-engineering existing services. The author, Alastair Ross, details the practices required and shares some of the challenges encountered in realizing them. This article draws heavily on his latest book, Innovating professional services: Transforming value and efficiency.     

家族企业职业经理人退出补偿机制研究

建立和完善家族企业职业经理人退出补偿机制,有利于实现职业经理人退出"软着陆",减少退出成本,化解退出风险,保持家族企业可持续发展。文章在调查统计的基础上分析了我国家族企业职业经理人退出补偿的基本现状,并从一次性补偿金制度、股权(期权)补偿计划、学习补偿制度以及职业经理人召回制度和顾问制度等方面探讨了构建家族企业职业经理人退出补偿机制的基本思路和策略。     

Working with risky consumers: multi‐professional care for substance‐using pregnant women

Substance use is increasingly common in many countries. Consumption and lifestyles associated with consumption often involve a number of specific health and legal risks for users. For pregnant women, the risks extend to the health and care of their unborn children. A multi‐professional approach to the management of substance use in pregnancy is recommended as best practice but, as with all strategies, effectiveness depends on the way that professional workers implement policy. This study evaluated evidence of multi‐professional working within local maternity services in and around a Scottish city by (a) collating and analysing data from the maternity records of 163 substance‐using women, who delivered between January 2001 and December 2003; and (b) conducting a questionnaire survey in 2004 with 120 midwives and neonatal nurses for their views on maternity care for substance‐using women and their babies. Despite the importance placed on multi‐professional working by midwives and neonatal nurses, maternity records indicated operational inconsistencies with implementation in some cases and not in others. Policy was not yet to be seen embedded in everyday practice.     

Transforming brand management from a functional activity into a core process

The erosion in the authority of brands within consumer markets brings into question the orthodoxy of traditional marketing practices across all markets. By adopting an “if‐we‐were‐to‐start‐again” policy, such elementary questions are currently being addressed in a number of major corporations. Using this approach, the notion of redefining branding policy and practice emerges as a fundamental and, arguably, the dominant core process in business redesign. In this paper, the skills required to manage this new process are delineated as value chain activities. The Integrated Brand, as this core process has been termed here, requires a multifunctional management cohesion if the new doctrine of customer retention is to be realized. Whilst these retention strategies may vary in execution across the stakeholder groups, each serve to reduce replacement costs. By also managing system costs and building primary customer share for revenue, the Integrated Brand organization can emerge with a balanced financial performance and brand equity managed as an asset. Amongst successful re‐engineered organizations, price premiums would be an acknowledgment of a superior offer but not a necessity in sustaining this balanced financial performance.     

“Do frogs jump as a result of privatisation?” Impact of privatisation on buyer–supplier relationships

As the cornerstone of the Conservative Government between 1979 and 1996, privatisation has undoubtedly had an enormous impact on the UK economy. On the whole, privatised companies have improved their performance in an ever increasing competitive environment by focusing on, among other things, a drive to reduce costs through bought-out goods and services. Research into Japanese companies, meanwhile, has highlighted the key role that supplier relationships play in their success. It has stressed the advantages of co-operative over adversarial relationships with suppliers, and evidence shows that an increasing number of Western companies are adopting this practice. This has raised the profile of purchasing in these companies with a change towards `better practice’ and improved management of the supplier base. From this new research a model of Feature and Construct Evaluation and Aggregation (FCEA) has been developed, in the search for a link to support the proposition that privatisation has an influence on purchasing strategies concerning supplier relationships. The research has shown that only a very limited link exists. Whilst Purchasing as an activity has increased in its importance and control, it has not become strategic. Purchasing strategies have not evolved or supported the business strategy as a result of privatisation, nor does privatisation encourage the development of purchasing strategies towards closer relationships with suppliers. This is compounded by the EC Directives that reflect an `open tender’ model of procurement, particularly evident in the emphasis on formal competitive tendering procedures and maintaining an `arms-length’ relationship with suppliers.     

Governance and growth of professional service firms

We argue that partnerships are the optimal governance structure for professional service firms (PSFs) based on our analysis of their need for collegial controls, the use of tacit knowledge, and an investigation of agency costs. However, these factors and the resulting choice of partnership as a governance structure constrain the ability of PSFs to successfully pursue growth strategies. In addition, their growth potential is further circumscribed by diversification limitations, as well as reputational and resource constraints.     

一般性借款费用资本化处理的探讨

财政部于2006年修订了并颁布《企业会计准则第17号—借款费用》,将借款费用资本化的范围、对象等扩大,实质上与国际准则接轨,但在实际运用中因其计算复杂等原因,造成在部分企业中无法落地实施。有鉴于此,准则在制定、发布时既要结合现实社会经济业务的复杂性,又要考虑企业在实务上的可操作性。不仅如此,企业财会人员在实务操作中应运用职业判断,在实事求是的基础上开展账务处理和审计判断。此外,还应鼓励并强化实证研究,增大利息资本化信息的透明度。     

Fairness in Financial Markets: The Case of High Frequency Trading

Recent concern over “high frequency trading” (HFT) has called into question the fairness of the practice. What does it mean for a financial market to be “fair”? We first examine how high frequency trading is actually used. High frequency traders often implement traditional beneficial strategies such as market making and arbitrage, although computers can also be used for manipulative strategies as well. We then examine different notions of fairness. Procedural fairness can be viewed from the perspective of equal opportunity, in which all market participants are treated alike. The same rules apply to HFT as to other traders. Another approach to fairness is in the equality of outcomes. Many HFT strategies are beneficial to other market participants, so one cannot categorically denounce the practice as unfair. Other strategies, for both high and low frequency trading, are not. It is thus important to distinguish between the technology and the use of the technology to make judgments on fairness.     

Purchasing health care services: Information sources and decisional criteria

The introduction of a market mechanism into the National Health service in the UK was underpinned by the belief that decentralised purchasing would both improve the quality of health care provision and restrain spiralling costs, through purchasers exercising their ability to choose between alternative providers. Focusing on budget holding General Practitioners, that is those practices responsible for purchasing hospital services for their practice populations, this paper explores the evolving purchasing behaviour of these professional intermediaries. Drawing on empirical evidence gathered as part of a broader study of the purchasing behaviour of GP Fundholders in Scotland, specifically it examines the key information sources and decisional criteria utilised by these professional intermediaries in selecting health care providers for their practice population. Utilising relational models of market behaviour, it addresses both the contextually specific issue of whether the market mechanism within the NHS is achieving the twin objectives of improving health care provision and restraining cost pressures, and the broader conceptual issue of the purchasing behaviour of professional intermediaries within a service sector environment.     

就业需求导向下的高校旅游专业实习教学改革研究

在深入分析高校旅游专业现状基础上,通过对旅游专业实习教学存在的问题深入剖析,进而从培养方案、外语教学、质量监控等方面提出实习教学改革的对策,以解决日益严峻的就业压力,实现旅游专业教学与行业市场需求相适应。     

Infrastructure or foreign direct investment?: An examination of the implications of MNE strategy for economic development

This paper explores the paradoxical relationship between MNE current strategies and economic development. There is evidence that positive developmental impacts of FDI flows are conditional on high levels of human capital and thus on the existence of ‘good’ infrastructure in recipient countries. In this paper we suggest that current MNE strategies have a negative impact on the development of infrastructure in LDCs. The justification for this argument arises from the low developmental impact of current FDI patterns and from rising costs of attracting increasingly footloose investment. The overall effect is to aggravate government financial constraints on the development of basic infrastructure. We develop propositions for future empirical research. We also consider implications for MNE strategy and argue that current MNE strategies are not only ineffective for delivering poverty reduction but that current strategies in developing countries do not necessarily serve the interest of MNEs either.     

工商管理类专业学生创业能力解构与培养对策——以怀化学院工商管理系为例

工商管理类学生创业能力的培养,是新形势下高校适应市场需要的教育任务之一。目前,大多数学校在创业教育上缺乏系统的培养计划,忽视创业精神的培养,缺乏专业的师资队伍、广阔的实践平台和浓郁的环境氛围。应从优化人才培养方案、强化师资建设、营造环境氛围、加强创业实践等方面采取对策,以提高工商管理类学生的创业能力。     

Risk Reduction in Purchasing Organisational Professional Services

Organisational professional services are often costly, time consuming, high-profile and of undeterminable and variable quality; all of which increase the risk associated with their purchase. Yet understanding of what risks are perceived and how they are reduced is limited. The results of a Lisrel analysis of organisational purchasers’ risk perceptions in a high risk scenario confirmed the positive relationship between risk perception and reduction and that overall risk is derived mainly from the financial risk involved. The article also presents a new framework for understanding organisational purchasers’ risk-reduction behaviour in the context of purchasing professional services by a not-for-profit organisation which involves latent risk-reducing concepts such as clarifying, simplifying and risk sharing. Implications for risk measurement are discussed, together with more managerial recommendations for understanding purchasers’ behaviour and changing marketing practice in this sector.     

关于深化中职学校电子专业实践性教学的探索

构建新型实践教学体系以培养应用技能人才，是中职学校面临的课题。本文针对目前电子专业实践教学中存在的突出问题，提出完善电子专业实践性教学的建议。     

Encouraging Entrepreneurship: Microfinance,Knowledge Support,and the Costs of Operating in Institutional Voids

This study focuses on the supplemented strategies of microfinance institutions (MFIs), in which the MFI offers nonfinancial services, such as entrepreneurship related knowledge, in addition to financial services to impoverished borrowers at the bottom of the pyramid (BoP). We examine two contextual factors–foreign direct investment (FDI) and loan defaults–to better understand the relationship between providing knowledge support to encourage entrepreneurship and costs of operating at the BoP for MFIs. In contexts where FDI is low and loan defaults are high, providing knowledge support to encourage entrepreneurship aggravates the MFI's costs of operating at the BoP. However, in contexts where FDI is high and loan defaults are low, providing knowledge support to encourage entrepreneurship among impoverished borrowers does not aggravate the MFI's costs of operating at the BoP. Hence, in emerging markets where governments welcome FDI and curb loan defaults, MFIs can viably support entrepreneurship among the poor. © 2013 Wiley Periodicals, Inc.     

Temporal product bundling with myopic and strategic consumers: Manifestations and relative effectiveness

Bundling in this era of eCommerce and high technology is a potent and widespread selling tool. The literature has focused on three static bundling strategies under which the products are sold separately (pure components or PC) or only in a bundled form (pure bundling or PB) or both (mixed bundling or MB). In a generalization, and motivated by real world examples, this paper examines the relative effectiveness of temporal bundling. We consider a firm that sells to a market of myopic and strategic consumers, and a selling season consisting of two stages. We compare four strategies – PC-PC (i.e., pure components in each of two stages), PB-PB, PB-PC and PC-PB – relative to MB. Our results show that PB-PB maximizes profits under low marginal costs; PC-PC prevails under high marginal costs given a large proportion of myopic consumers; and PB-PC is profit maximizing under moderate marginal costs when most consumers are strategic. These temporal strategies dominate MB except when the market is comprised entirely of strategic consumers. Finally, while temporal mixed bundling – MB-MB – is weakly superior to other temporal strategies, the latter are much easier to implement, as shown by real-world uses, and suffice to capture most of the profits. Related interesting pricing implications are discussed. Three extensions to the main model are also proposed.     

高校电子商务人才培养现状分析及对策

电子商务已成为企业未来运作的必然趋势,专业人才的培养成为新的焦点。我国电子商务人才培养模式尚处于探索阶段,存在着诸多问题。文章分析了高校电子商务教学的现状,结合教学实践,对电子商务人才培养进行了探讨,认为应根据电子商务发展需要制定人才培养模式,注重人才培养模式的创新,为社会培养合格的电子商务专业人才。