多元化经营与经营绩效——基于中国纺织业上市公司的实证研究

本文采用2003～2005年相关数据的算术平均数，通过方差分析和相关分析相结合的方法，对我国纺织业上市公司多元化经营与其盈利能力、成长能力和绩效稳定性能力的关系进行了实证分析。理论分析和实证研究表明：适度的多元化经营对于我国纺织企业在现阶段是可行的，也是合理的。     

浅析非财务指标评价体系的构建

企业绩效评价是指对企业整体经营业绩和运作效率所作的综合性评价,我国业绩评价最初是以盈利能力来衡量企业业绩发展的,这是基于财务报表的一种评价方法。本文主要探讨如何将非财务指标引入企业评价,形成全面的更为合理有效的企业绩效评价体系。     

转型时期中国大中型工业企业技术创新绩效研究——基于1997～2005年工业企业数据的实证考察

对中国工业行业技术创新绩效的研究，不仅具有重大的理论意义，更具有重大的现实意义。本文把中国工业行业技术创新分为不同环节，运用价值链模型对1997—2005年的数据进行经验研究，结论显示：（1）第一环节第二环节效率都较低；（2）两个环节的技术创新效率呈现不同的特点；（3）两个环节技术创新效率都表现出较大的行业差异。并通过制度性因素的分析，进一步揭示了我国工业行业技术创新价值链中存在的诸多问题，得出了克服工业企业技术创新的结构性问题，通过制度改革和建设重构工业技术创新体系中企业的主体地位，改善竞争环境，提高对企业技术创新的激励来最终提高我国工业行业技术创新价值链的整体绩效的有益结论。     

Strategies for improving cruise product sales using hybrid ‘multiple criteria decision making’ models

As airlines have shifted to decommission policies, selling cruise products has become a growing trend in the travel industry. However, few studies have discussed this issue or proposed strategies to help improve sales for travel agencies. The purpose of this study is to address this problem, using the novel method of hybrid multiple criteria decision making, including decision making trial and evaluation laboratory (DEMATEL), the DEMATEL-based analytic network process and VIKOR (VlseKriterijumska Optimizacija I Kompromisno Resenje), to present optimal improvement models, which are superior in identifying both an influential network and a priority sequence of dimensions/criteria related to selling cruises. The findings provide useful schemes for decision makers according to the priorities of influential weightings from high to low or the sequence of gap values to aspired level from low to high.     

Investigating the different approaches to importance–performance analysis

Importance–performance analysis (IPA) is an analytic technique that generates a two-dimensional importance–performance grid, where the values of importance and performance across attributes are plotted against each other. This technique is used to assist service and other firms in prioritizing areas for service improvement when resources are limited. This study contributes to service theory by first performing a comprehensive literature review of four different and commonly used approaches to IPA. Survey data from the ports sector are then used to elucidate the value and the distinctiveness of these four different approaches, and it is also shown how the underlying theoretical assumptions led to somewhat varying, and contradictory interpretations. Subsequently, novel guidelines for integrating results from these four different approaches are proposed. The study advances service theory by detailing the integration of the different approaches to make sense of the importance and performance of diverse service attributes. The integrative approach developed in this paper also provides practitioners with clearer guidance for the application of IPA.     

关注社会责任标准(体系) 提升企业竞争力

"中国制造"的增加,SA 8000,ISO 26000等社会责任标准(体系)越来越受到关注,这些都直接或间接的对中国企业尤其是劳动密集型企业带来影响。本文正是基于这样的背景下,介绍了社会责任的概念,并阐述了企业关注社会责任标准的现实意义     

社会资本对公共项目管理绩效影响的实证研究——以知识共享为中介变量

社会资本作为公共项目的客观情景因素，能够弥补公共项目中正式制度的不足并改善项目管理绩效。文章分析了社会资本三个维度对管理绩效的影响，围绕着公共项目管理绩效的可控影响因素，引入知识共享作为中介变量，在公共项目中构建出“社会资本→中介变量→公共项目管理绩效”的假设模型，并依此完成实证研究。结构方程模型（SEM）的验证结果表明，在社会资本与公共项目管理绩效之间的作用关系中，知识共享充当了中介变量的角色，社会资本各构面在不同程度上对公共项目管理绩效产生间接的正效应。     

完善我国建设工程施工合同违约救济的思考

建设工程施工合同纠纷在我国普遍存在,现阶段我国施工合同的管理水平有待提高;纠纷的解决机制不够完善,研究解决施工合同违约救济的相关问题迫在眉睫。文章在研究美国建设工程施工合同的立法以及违约救济体系的基础上,结合我国现状与存在的问题,提出了完善我国建设工程施工合同违约救济体系的一些建议,有助于保护合同双方的权利,明确义务,提高合同的履行效率。     

ROBUST ASSET ALLOCATION WITH BENCHMARKED OBJECTIVES

In this paper, we introduce a new approach for finding robust portfolios when there is model uncertainty. It differs from the usual worst‐case approach in that a (dynamic) portfolio is evaluated not only by its performance when there is an adversarial opponent (“nature”), but also by its performance relative to a stochastic benchmark. The benchmark corresponds to the wealth of a fictitious benchmark investor who invests optimally given knowledge of the model chosen by nature, so in this regard, our objective has the flavor of min–max regret. This relative performance approach has several important properties: (i) optimal portfolios seek to perform well over the entire range of models and not just the worst case, and hence are less pessimistic than those obtained from the usual worst‐case approach; (ii) the dynamic problem reduces to a convex static optimization problem under reasonable choices of the benchmark portfolio for important classes of models including ambiguous jump‐diffusions; and (iii) this static problem is dual to a Bayesian version of a single period asset allocation problem where the prior on the unknown parameters (for the dual problem) correspond to the Lagrange multipliers in this duality relationship. This dual static problem can be interpreted as a less pessimistic alternative to the single period worst‐case Markowitz problem. More generally, this duality suggests that learning and robustness are closely related when benchmarked objectives are used.     

顾客参与新产品开发的绩效影响:产品创新类型的调节效应

顾客参与企业新产品开发对新产品开发绩效有着重要影响,在处于转型经济背景下的中国进行相关研究更有着极为重要的战略意义。文章以B-B市场中的制造企业为研究对象,构建了以产品创新类型为调节变量的顾客参与对新产品开发绩效差异化影响的调节效应模型。研究表明,顾客参与对新产品开发时间绩效与创新绩效的积极影响会受到产品创新类型的调节作用;但产品创新类型对顾客参与和财务绩效关系的调节影响不显著。