基于不同竞争战略的平衡记分卡地图

将不同竞争战略和平衡记分卡地图(Balanced Scorecard Strategy M ap,简称 BSC Strategy M ap)相结合,分析构成总成本领先战略和差异化战略的平衡记分卡系统四个方面及其之间因果关系,设计了两种基本竞争战略的平衡记分卡地图。     

Why an auditor can't be competent and independent: A french case study

Abstract

This research proposes an understanding of the role of the relationship between the finance director and the auditor in the audit process and its effect on audit quality. We adopt an interpretative and qualitative approach. Based on 60 interviews, this qualitative method is the object of an interpretative process, composed of two complementary theoretical fields: contractual economic theories and economic sociology. Two notions emerge from this process, which are considered as the interpretation bases: relationship dualism (professional/personal relationship) and hybrid trust. This interpretative conception leads to a redefinition of the relationship between a finance director and an auditor as a peers' relationship. The emergence conditions of a peers' relationship are the sharing of professional and cultural norms, the frequency of relationship and the multiplexity of relationship. A peers' relationship is characterised by a hybrid trust, a joint generation of knowledge and a role equality. This parity conception of a relationship leads to a new reading of the foundations of audit quality that are auditor independence and competence. Audit quality appears as a balance between its two determinants, competence and independence.     

Strategy for lifelong learning in vocational schools of tourism education

Learning is the accumulated knowledge acquired from the experiences of individuals. Lifelong learning concept for adult learners is vital to reveal and sustain their knowledge creation experience. Lifelong Learning can be defined as the ability to develop an individual’s skills, knowledge and skills social, individual, and professional. This study addresses the concept of lifelong education. Lifelong education is provided through informal, formal and non-formal education processes. This research relies on documentary analysis. It was applied the key arguments for the research focus. The relationship between technology and lifelong learning is becoming more important. The importance of lifelong learning in tourism education is increasing. The vocational school can create lifelong opportunities for the tourism industry. These research explained that some perspectives of lifelong learning; such as dimensions, benefits and barriers. Additionally, the chapter proposes a perspective on the lifelong learning strategy in tourism education and discuss concept of lifelong learning, in regard to the literature. It is the most important factor that reflects the training and professional development of the staff and the competitive power of the tourism product directly and indirectly. Vocational schools should develop programs in line with the expectations of tourism enterprises.     

网络营销理论在个人知名度推广中的应用

知名度能够给个人带来潜在的收益,在个人发展过程中扮演越来越重要的作用。国内外对产品知名度的推广研究较多,但对个人知名度推广研究很少。本文阐述了个人知名度的含义及价值,总结了个人知名度网络推广的现状和存在问题,并结合网络营销理论和互联网的操作实务,对个人知名度的互联网推广原则、推广策略进行了理论探究。     

论文化基础课在我国职业教育中的功能作用

在中等职业教育中,文化基础课主要担负着塑造与培养学生文化修养任务,通过对学生语言、文字、思维、情操、态度、品德、观念等方面的训练与塑造,培养学生从事职业活动所必须具备的基本的通用能力以及获取知识和迁移知识能力。针对存在的对文化基础课功能的片面认识,我们有必要以就业为导向,革新"学科本位"的传统教学理念,充分利用中等职业学校有效的教学资源,找到解决基础学科系统完整性和专业知识技能性矛盾的切实可行的办法,发挥中职学校文化基础课功能和作用。     

Professional Competence as Ways of Being: An Existential Ontological Perspective

Current theories propose that professional competence is primarily constituted by scientific and tacit knowledge, knowing-in-action, understanding of work or practice. While providing valuable insights we contend that they present a fragmented understanding of professional competence. In particular, they do not adequately explain how central aspects of practice such as knowledge and understanding are integrated into a specific professional competence in work performance. An existential ontological perspective is proposed as offering a more comprehensive and integrative analysis of professional competence. It is explored through an empirical study of corporate lawyers and the findings suggest that professional competence should be understood as ways of being. The results show that different ways of practising corporate law distinguish and integrate a specific understanding of work, a particular self-understanding, other people, and tools into distinct forms of competence in corporate law.     

Alternative procedures for macrosociological theorizing

Forty years ago sociology possessed a plethora of broad theories, some untestable and others merely untested. Merton rightly argued that global theorizing could be premature if the middle-range groundwork were not properly accomplished. At the present time sociology possesses a plethora of middle-range theories, and is close to paralyzing fragmentation. This paper argues that the time has come for a return to classical concerns as a complement (not an alternative) to continuing middle-range theorizing. Three strategies for macrosociological theorizing are presented: the divisive, aggregative, and direct. The divisive strategy is largely nonexistent, and Merton argued strongly against the direct, leaving the aggregative as his method of choice. We argue here that the concept of middle-range theory is vague, and it is exceedingly difficult to distinguish middle-range from non-middle-range theories. Out of 27 cells in our table, only 14 are identifiable as middle-range, and 9 are indeterminable. We argue that the aggregative strategy is probably not feasible at this time, but that all three strategies should be used, with an emphasis on the direct.     

STEM selves: Women’s identity projects and their assessment of future employers in technical fields

In this paper, we take an identity project perspective on careers to explore how job seekers assess potential employers. Identity projects are individuals’ self-definitions in the light of their career development and personal aspirations and have the potential to further our understanding of careers. Drawing on focus group discussions of women seeking employment in STEM, we find four identity positioning strategies through which the women assess future employers. Our analysis illustrates the role of organizational images for shaping and realizing individuals’ identity projects. We contribute to research on identity projects by extending the concept’s focus to include job seekers as external organizational stakeholders and provide insight into their identity positioning. Furthermore, our study enhances the understanding of organizational image in the context of employee recruitment by outlining how individuals position themselves in relation to the organizational images they construct when reflecting on their identity projects and on the institutional context. Overall, we develop a more nuanced approach to understanding women’s interpretations of organizational identity claims (e.g., gender diversity claims) and thus extend current theorizing on recruiting women to STEM.     

Restoring balance: How history tilts the scales against privacy. An Actor-Network Theory investigation

In this paper we problematize the metaphor of balance employed in the area of information privacy. Using Actor-Network Theory we conduct an historical investigation into the continuous release of the same personal data over the course of eight decades. Through the examination of actual enactments of balance over time we find that, in practice, balancing acts are conducted at local levels by local actor-networks within organizations, with limited overall organizational knowledge, raising challenges around interpreting statements made by organizational spokespersons. We also find a surprising lack of knowledge possessed by these local actor-networks about what is subsequently done with personal data and the extent to which networks that extend beyond the organization gravitate towards and form around available data. Through tracing and revealing this historical Actor-Network Theory investigation provides a means of probing and examining actual acts of balance in the area of information privacy and, through revelation, aid in the creation of the possibility of bringing the act of balance more in line with the concept.     

Corporate Environmental Strategies Towards Sustainable Development

Many companies have adopted some form of environmental programme to manage their relationship with nature. However, a company's environmental achievements tend to be disconnected from its general operations; consequently, these achievements are ineffective. The purpose of this article is to employ a conceptual approach to explore ways to compose effective corporate environmental strategies. From a resource perspective, the flow of material, knowledge and experiences, relationships, communication, and cooperation and control are discussed as strategy aspects central to an effective environmental strategy. Using these five strategy aspects we show how three different strategies with different contents and directions can be assembled. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment     

意会知识在职业技能养成中的作用

本文分析了意会知识的概念,从理论与实践两个层面阐述了意会知识在职业技能养成中的重要作用。意会知识能有效提高职业院校教学及职业竞赛质量,完善与丰富职业课程内容,促进职业教育校园文化建设。因意会知识所占比例不同,职业技能培养方法应有所不同。     

Diversification preferences in the theory of choice

Diversification represents the idea of choosing variety over uniformity. Within the theory of choice, desirability of diversification is axiomatized as preference for a convex combination of choices that are equivalently ranked. This corresponds to the notion of risk aversion when one assumes the von Neumann–Morgenstern expected utility model, but the equivalence fails to hold in other models. This paper analyzes axiomatizations of the concept of diversification and their relationship to the related notions of risk aversion and convex preferences within different choice theoretic models. Implications of these notions on portfolio choice are discussed. We cover model-independent diversification preferences, preferences within models of choice under risk, including expected utility theory and the more general rank-dependent expected utility theory, as well as models of choice under uncertainty axiomatized via Choquet expected utility theory. Remarks on interpretations of diversification preferences within models of behavioral choice are given in the conclusion.     

浅析工科类大学生基本素质结构及其培养模型

本研究以工科类大学生为研究对象,构建其基本素质结构及其培养模型,把学习能力、工程实训、产学研合作和心理因素等都纳入到体系中。对于工科类大学生,在重视专业课本知识学习的同时,需从工程实训和产学合作等方面强化动手实践能力的培养。与此同时,工科类大学生的个人心理特征及其社会态度是基本素质结构中的重要方面,对这些方面的培养对工科类大学生的成长有着不可或缺的作用。     

知识经济时代图书馆核心竞争能力的构建

图书馆竞争力的概念核心竞争力是伴随知识经济而产生的一个新的概念,它从企业核心竞争力中移植而来,是图书馆在信息社会中的独特竞争优势。本文从特色文献资源建设、信息服务水平、专业队伍建设、管理创新、图书馆文化五个方面论述了如何构建图书馆的核心竞争力。     

Knowledge management practice in Scottish law firms

Law firms, as part of the professional services sector, are increasingly engaged in strategic thinking about business growth and development. The management of partners, staff and their knowledge is critical to this strategic development. This study of a sample of Scottish law firms engaged in commercial and corporate law finds that organisations are at different stages of progress, and that change has focused more on technical solutions than on organisational and HR issues. Based on evidence from partners and management, and on attitude data from salaried staff, the article suggests that, although the traditional professional firm's interest in building and leveraging its human capital is still present, the underlying social and cultural processes involving motivation, sharing of experiences, coaching and mentoring are relatively underdeveloped. The implications for HR strategy and practice, and for the role of the HR manager, are considered.     

Age-dependent investing: Optimal funding and investment strategies in defined contribution pension plans when members are rational life cycle financial planners

A defined contribution pension plan allows consumption to be redistributed from the plan member's working life to retirement in a manner that is consistent with the member's personal preferences. The plan's optimal funding and investment strategies therefore depend on the desired profile of consumption over the lifetime of the member. We investigate these strategies under the assumption that the member is a rational life cycle financial planner and has an Epstein–Zin utility function, which allows a separation between risk aversion and the elasticity of intertemporal substitution. We also take into account the member's human capital during the accumulation phase of the plan and we allow the annuitisation decision to be endogenously determined during the decumulation phase.We show that the optimal funding strategy involves a contribution rate that is not constant over the life of the plan but is age-dependent and reflects the trade-off between the desire for current versus future consumption, the desire for stable consumption over time, the member's attitude to risk, and changes in the level of human capital over the life cycle. We also show that the optimal investment strategy during the accumulation phase of the plan is ‘stochastic lifestyling’, with an initial high weight in equity-type investments and a gradual switch into bond-type investments as the retirement date approaches in a way that depends on the realised outcomes for the stochastic processes driving the state variables. The optimal investment strategy during the decumulation phase of the plan is to exchange the bonds held at retirement for life annuities and then to gradually sell the remaining equities and buy more annuities, i.e., a strategy known as ‘phased annuitisation’.     

肯德基“秒杀”事件引发的促销策略思考

互联网技术改变了人们的生活方式及购买行为,企业为了适应环境的变化纷纷导入网络营销观念。本文以市场营销学为理论基础,分析了肯德基2010年4月的一次促销策略存在的问题,并对企业在互联网背景下制定促销策略提出个人见解。     

Social enterprise push or corporate social responsibility pull? The mainstreaming of fair trade

Social enterprise organizations and activities combine market-oriented approaches with social aspirations, whereas corporate social responsibility strategies seek to integrate social aspects into core business strategies. The rise in social enterprise activity at the business end of the spectrum raises questions about how, where, and why social enterprise and corporate social responsibility might overlap. Through a review of literature, we demonstrate how the mainstreaming or corporatization of fair trade activity provides an example of this overlap. The tensions between the push of social aspirations within fair trade and the pull of commercial imperatives are highlighted. From a marketing viewpoint, a social enterprise push strategy is shown as typically undertaken from an organization perspective, whereas pull strategies in marketing are typically customer driven. We demonstrate that influences from both social enterprise and corporate social responsibility are evident in fair trade mainstreaming processes, although the extent to which each “pushes” or “pulls” varies across circumstances and interpretations.     

某医专学生艾滋病相关知识、态度、行为调查

目的:了解医专学生艾滋病相关知识、态度、行为现状,为开展艾滋病教育教学提供科学依据。方法:采取整群随机抽样方法选取被试,对抽取的2778名医专学生进行自愿、独立、匿名问卷调查。结果:医专学生对男性同性恋的态度呈现多样性;部分学生性观念较开放;少数学生对艾滋病人和感染者持歧视、躲避、厌恶等态度;多数医专学生艾滋病的一些专业知识还是比较欠缺,常用化学消毒剂能灭活艾滋病病毒,回答正确率仅有11.88%;预设了15种艾滋病的可能传播方式,回答正确率仅有12.30%;仅有13.79%的医专学生知道安全套的使用方法,预设了7点安全套使用知识,回答正确率仅6.26%。结论:应加强医学生的艾滋病教育教学,全面提升医学生艾滋病防治知识、能力。