Antecedents and outcomes of managing diversity in a UK context: test of a mediation model

Abstract

Extant research on diversity management (DM) has primarily examined the main effects of diversity management practices (DMP) on outcomes from an organizational perspective. Meta-analysis in this field corroborates the conclusion that this approach is unable to account for the outcomes of DM effectively. The current study extends the literature by examining micro-level antecedents of DMP. This study also examines the mediating influences of perception of overall justice (POJ) and social exchange with organization (SEWO) on the relationships between DMP and work outcomes of career satisfaction (CS) and turnover intention (TI). Results of data obtained from a cross section of 191 minority employees in UK revealed: (i) the reasons why organizations adopted and implemented DMP influenced employees’ outcomes of TI and CS; (ii) the relationship between DM and SEWO is mediated by POJ; (iii) SEWO relates to increased CS; and (iv) DMP related positively to CS through POJ and SEWO.     

Contracting on the Stock Price and Forward-Looking Performance Measures

Abstract

We examine the use of earnings, forward-looking performance measures and stock prices in managerial compensation. When the firm's owner and its manager have identical time preferences, the stock price is not useful for motivating the manager, as it is a noisy aggregation of a forward-looking measure and future earnings. In contrast, when the owner and the manager have conflicting time preferences, the noisy stock price is useful for contracting. If the manager has no access to banking and cannot trade the firm's shares, the timeliness of the stock price dominates the extra risk imposed by its noise. At the same time, forward-looking performance measures (such as customer satisfaction) can induce a desirable allocation of management effort between the short term and long term more efficiently than the stock price can. Forward-looking performance measures and the stock price are thus not direct substitutes in rewarding farsighted effort.     

How to get firms to invest: A simple solution to the hold-up problem in regulation

Abstract. Many governmental programs are effective only if firms make costly investments. The inability of authorities to precommit to a regulatory scheme creates incentives for firms not to invest and to hold-up the regulator. This paper describes a simple subsidy/tax scheme embedded in a four-stage mechanism that solves the hold-up problem. We design a self-financing subsidy/tax scheme which benefits a complying firm at the expense of a non-complying firm. In order to be credible, the subsidy and tax rates must maximize social welfare for any combination of investment decisions. We show that there exists a unique subgame perfect equilibrium in which all firms invest and no actual implementation with subsidies and taxes is required. We discuss in which cases the mechanism can work under incomplete information. Received: 30 December 1998 / Accepted: 12 October 2001     

基于 RFID物联网的生鲜食品冷链配送实时监控策略

文中针对生鲜食品冷链配送的过程信息是构建食品安全追溯平台的重要信息来源,提出了一个基于RFID物联网技术的冷链配送监控方案,探讨了基于RFID技术的冷链配送业务中装卸货作业自识别策略、RFID数据容错机制和去重过滤算法。利用面向物联网的冷链配送监控,可实时了解冷链配送环节中冷藏车设备运行性能、地理位置实时定位、货物种类与数量、温度等环境参数,实现对冷链配送全程的精细化监测与管理,该研究有助于提升冷链配送作业的自动化程度,有利于提高生鲜食品质量的监管溯源能力,对于保证食品安全具有重要现实意义。     

Providing Managerial Accounting Information in the Presence of a Supplier

Abstract

This paper identifies a novel effect which is crucial for the design of a management accounting information system. In contrast to prior literature, we explicitly model the firm's relationship to a supplier. We show that in addition to the previously identified trade-off – benefits of more information versus indirect or direct (agency) costs of information acquisition – another effect occurs: the input price effect. This effect influences the optimal design of the management accounting information system and changes the regimes where information acquisition is optimal for the principal. Also, in case of endogenous input prices we demonstrate that – perhaps surprisingly – paying an information rent to the agent can be beneficial because it works as a commitment towards an over-charging supplier to exploit the input price effect.     

集团母子公司财务内控制度设计的思考

本文认为,母子公司间财务内控制度的设计制定,应充分考虑公司性质、资产规模、经营特点及股权分布等因素;集团控股公司财务管理模式是母子公司间财务内控制度设计的出发点和落脚点,集团总部指导下的相对分权式管理更具有可行性;母子公司财务内控制度的设计应涵括资金管理、筹资管理、投资管理.收益与分配管理、内审与考评管理、财务关键人员管理以及财务信息管理等方面。     

America's Engagement in Iraq: Insights and implications for public management research

Abstract

There are lessons to be learned in the matter of public management in Iraq and Afghanistan, especially in the importance of the management cultures in which decisions are made. This review is of four books, by different authors, sharing their journalist approach. Four shared themes emerge from these works: the importance of training, organizational culture, strategy, and governance. The authors develop an awareness of the inter-connectivity of the leadership and management cultures of the military and civilians, with significant implications for future public management research. Each of the four books in this review offers contributions that extend the knowledge and practice of public management and public policy, providing hard-learned lessons that can be cross walked into teaching, practice, and research.     

Gaming the system: building an online management game to spread and gather insights into the dynamics of performance management systems*

ABSTRACT

Extensive research has produced many insights into the dynamics of performance management systems. Spreading these complex insights among students and practitioners can be a daunting task. Gathering new insights can be equally challenging. This article introduces a novel tool for teaching and researching performance management, reporting on the design and first use of a free online management game. Players take the role of a hospital manager trying to satisfy multiple stakeholders through applying different performance management instruments. While students learn about the complexities of performance management, researchers gather data about the pathways individuals pursue while navigating performance management systems.     

The Loading Optimization: A Novel Integer Linear Programming Model

ABSTRACT

This paper establishes a new integer linear programming model for container loading problem. This model can be used to calculate the optimal loading plan for each container. To solve the model, in this paper, the model problem is decomposed into two easy to solve sub-problems: auxiliary problem (AP) and transportation problem, and prove by solving the two sub-problems can quickly and efficiently to find the optimal solution of the model. Finally, an example is given to illustrate the solution process, which shows that the algorithm can give the optimal stowage scheme quickly and effectively.     

Exploring the Differences of Managers' Mental Model

SUMMARY

The aim of this research is to propose a framework that will guide the corporations in their policy making and strategic planning activities. The proposed tool will help the group members to articulate their business vision and the comprehensive set of strategic objectives which will result in a clear understanding of the strategic direction of the corporation. It will also be possible to satisfy agreement on strategies, good cooperation, teamwork, with an effective communication among group members. Finally, it will also be possible to underline the basic similarities and differences of opinions among the members of a management team and to see whether there are subgroups which have dominant roles in the structure of a shared map.     

基于区块链的溯源系统研究设计

区块链是比特币的一个重要概念,它具有分布式数据存储、安全可信、去中心化、防篡改等特性。该设计分为两个模块,即存储模块和区块链模块,选择IPFS可信文件存储系统作为存储模块,而对于区块链模块,将对其进行一个重新设计,最后将两模块结合设计成一种基于混合区块链的产品溯源系统,该系统除了能够保证溯源信息安全可信,出现产品质量问题可快速定位相关责任人之外,还解决了传统溯源系统的容量小、效率低和开销高等问题。     

Who Gets on the News? The relation between media biases and different actors in news reporting on complex policy processes

Abstract

Having a voice in media is important to gain power and legitimacy in policy processes. However, media are biased in transmitting information. Using a quantitative content analysis of ten years’ news reporting around water management policies in the Netherlands, we study how much media attention different groups of actors receive and how media biases relate to this attention. Executive politicians get on the news because of their authoritative position; less authoritative actors getting on the news is more related to information biases. Information biases can thus function as a form of checks and balances in news reporting on policy processes.     

GIS和ArcSDE在校园房屋管理系统中的研究

将GIS引入校园房屋管理系统可以满足校园房屋管理的可视化需求。本文提出将GIS系统和MIS系统结合,设计学校房屋管理系统,并采用geodatabase数据模型及空间数据引擎ArcSDE管理关系型数据库MS SQL Server的模式,管理空间信息和属性信息,构建汉中校区地理信息数据库。     

On the Effectiveness of Incentive Pay: Exploring Complementarities and Substitution between Management Control System Elements in a Manufacturing Firm

Abstract

Extant research already emphasises that complementarities and substitution involving incentive pay and other elements of an organisation's management control system play an important role in terms of explaining the effectiveness of incentive systems. Despite this awareness calls continue for more research addressing the need to better understand how interdependencies arise among management control system elements and how they affect organisational effectiveness. Based on an in-depth case study on the implementation of a new incentive system in a manufacturing firm, we seek to provide more research and insight into how incentive pay features in complementary and substitutional relationships in an individual organisational setting. Greater insight can help illustrate how complementary and substitutional relationships unfold in even more complex ways than current research indicates, as well as how the effectiveness of the incentive system in the individual organisational setting is determined by these relationships.     

Reforming public services: does service logic have anything to offer?

ABSTRACT

This article discusses what service management and the logic of service (SL) can offer to public service management. There are no real inbuilt differences between public and private service organizations and no reasons why public service organizations (PSOs) would be less efficient and less service-focussed and oriented towards service users than private service organizations. Good service management rather than privatization is required to make a PSO more efficient and effectively outward-oriented. Service-focussed value creation management and how service logic can be applied by PSOs to enable them to transform to outward-focussed service organizations are discussed. A change framework is presented.     

Dark Secrets and Impression Management: Workplace Masks of People with Multiple Sclerosis (MS)

Goffman (1959) described dark secrets as crucial, often stigmatising, facts about an individual that are hidden from others. He also identified impression management as a means of controlling the assessments others make, with passing and covering being identified forms of impression management used by those wanting to hide stigma. Findings from an exploratory phenomenological study conducted in Sydney, Australia, revealed another form of impression management not previously identified: Masking. Masking was used by workers with Multiple Sclerosis (MS) to hide their MS-related experiences even though they had, in each of the cases shared, disclosed that they had MS at their place of work. Respondents presented several workplace “masks” to hide the impacts of having MS: (1) I’m Fine!; (2) I’m Happy!; and, (3) “I’m Better than the Others!”. Masking is suggested to be an unhelpful strategy, for the person doing it and their employer, but the alternative is also problematic. Further research into the phenomenon of masking is recommended.     

基于GPS/GIS/GPRS的可视化物流配送系统设计

将GPS/GIS/GPRS技术与物流配送管理技术相结合,提出了物流配送系统的可视化,弥补了配送系统过程不透明的缺陷,更好的解决了配送中信息传输、车辆监管等问题。通过可视化配送系统业务逻辑模型设计、配送导航结构设计、功能模块设计及数据流程分析,实现配送线路优化、地图综合查询、地图数据远程维护、业务分析、GPS车辆监管、配送车辆信息维护等功能,从而提高配送调度管理水平和可视化水平。此研究对于物流企业提升配送服务水平、降低成本、加强监督管理、提升企业竞争力具有重要作用。     

Uncertainty,the Lemon Problem,Asymmetric Information and Countertrade

Abstract

A review of the International Trade literature suggests that uncertainty caused by the lack of perfect information and/or asymmetric information provides a motivation for countertrade (Hennart, 1990; Mirus & Yeung, 1986; Yavas & Vardiabasis, 1988). After presenting the most prevalent forms and examples of countertrade, this study shows how uncertainty can lead to some of the most common forms of countertrade; counterpurchase, buyback and offset. The paper compares and contrasts two strategies facing the management team of a profit-maximizing firm. The standard neoclassical mathematical model developed and presented shows that countertrade strategy may be superior to standard money-mediated trade strategy when there is uncertainty. Therefore, countertrade (particularly, buyback, counterpurchase and offset) may be a rational response to conditions that restrict standard trade. As such, countertrade can supplement standard money-mediated trade and contribute to the growth of international business.     

关于江苏省食品安全追溯地方标准的研究

在食品追溯制度即将上升到国家法律层面的背景下,江苏省迫切需要建设本省自己的食品安全追溯系统。本文首先分析了江苏省的食品安全追溯的产业特点以及实际建设中遇到的问题,然后介绍了江苏省如何结合地方的产业特色来建设本省的食品安全追溯地方标准体系,最后就该标准体系中的主要标准所采用的技术方案做了介绍。     

The discourse of inflation accounting

The value of a share is given by the dividend discount model as a simple function of future dividends; but the actual determination of the share price is rarely based upon the direct estimation of these future dividends. A ranking of the valuation models used by analysts and fund managers shows a preference for ‘unsophisticated’ valuation using, for example, the dividend yield rather than the dividend discount model. This finding is shown to depend upon the practical difficulty of using currently-available information to forecast future cash flows. This difficulty limits the quantitative basis of valuations to short forecast horizons, while the subjective, qualitative estimation of terminal value assumes great importance. Crucially, both analysts and fund managers use their own assessment of management quality to underpin the estimation of terminal value, on the basis that superior quality causes outperformance and that, whereas management quality can be assessed now, future performance itself is unobservable. Linked with this and with information asymmetry, valuation is a dynamic, company-specific process, focused on personal communication with management and embodying ongoing signalling and implicit contracting, using both dividends and other variables. This method of valuation causes formal valuation models such as the dividend yield to play only a limited role. They offer a benchmark of relative price differences, which serves as a basis from which to conduct subjective, company-specific analysis and to make investment decisions; but valuation models are not used exclusively, in themselves, to value shares.