我国企业绩效管理分析

绩效管理是帮助企业维持和提高生产力,实现企业战略任务和目标最有效的手段之一,它日益成为组织人力资源管理的重要手段。但目前,绩效管理问题又被公认是困扰企业经理人的首要问题。     

关于现行业绩评价体系的比较分析研究

业绩评价体系以不同的理论、观点为基础,产生了一些具有代表性的评价体系,体现了战略管理思想的平衡记分卡体系、源于委托-代理理论的利益相关者模式体系以及基于价值创造与资本保全理论的经济增加值体系等等,通过比较分析,发现现行几个体系中,国有资本金体系缺乏非财务指标的应用,不能胜任对非财务状况的评价,也没有体现出对企业战略的重视。     

我国上市公司再融资绩效评价研究

文章选取1999—2004年期间发生再融资的495家上市公司作为分析样本,为消除行业、规模、时间等因素的影响,参考功效系数法构造了上市公司再融资的绩效评价体系。通过实证分析发现,我国上市公司再融资当年及以后6年内出现绩效显著下降;不同年份再融资的公司绩效有显著差异;再融资的方式对绩效有显著的影响,其中可转债最好、增发其次、配股最差;再融资后资产负债率上升,而公司绩效反而下降;上市公司总资产规模与再融资绩效无关。     

企业融资偏好解析——基于农业上市公司的实证数据

自MM理论以来,企业融资行为的理论与实证研究不断深入.大多国内研究文献认为我国企业融资行为具有明显的股权融资偏好.文章运用新的研究思路与方法,对我国农业上市公司的融资偏好与融资结构特征分别进行了实证研究,结果发现虽然融资结构特征体现出明显的股权融资依赖性,但企业并不具有股权融资偏好.     

转移支付审计中应正确处理的几个关系

本文立足于近年的审计实践,根据十一五规划和十七大确定的财税改革目标,提出应处理好转移支付审计与公共财政改革、社会经济发展、加强依法行政的关系,以综合绩效审计为着力点和落脚点,监督与服务并重,公平与效率兼顾,促进规划、计划与资金管理的结合,促进转移支付政策效益和整体效益的提高。     

通用装备供应链绩效评价指标体系研究

在通用装备供应链管理研究的背景下,从通用装备供应链绩效的概念入手,以部队用户通用装备保障需求为导向,对通用装备供应链绩效评价体系进行层次划分和构建。     

社会分化和转型背景下的中国村民自治问题

根据民政部2006年在全国实施的问卷抽样调查获得的数据,从不同村民对村民自治的认知和态度以及他们在村民自治中的行动等层面,剖析了村民自治的实践效果.并对村民自治建设中存在的问题以及实践提出的理论问题进行了讨论.     

The Influence of Socioeconomic Factors on Economic Growth

The main goal of this paper is to analyse the relationship between social capital and economic growth taking into account the role of fiscal policy from theoretical and empirical points of view. To achieve this goal, “Human Capital and Public Capital Effects on Economic Growth” is focused on the effects of two traditional factors: human capital and public capital effects on economic growth. “Social Capital Effects on Economic Growth” considers qualitative variables introducing some socioeconomic effects on economic growth process analysis. In this case, social capital the main variable will be considered. “Empirical Analysis,” an empirical analysis is developed considering the case of European countries prior to the EU enlargement. Finally, in Conclusions,” the main conclusions will be resumed.      

The effect of social conflict on relationship loyalty in business markets

This study examines the impact of perceived social conflict on existing buyer-seller relationships. The results indicate that as the level of social conflict increases, perceptions about the loyalty of the relationship decrease. Perceived importance of the relationship had no impact on conflict or relationship loyalty. Ramifications of these findings for selling, sales management, and sales training are discussed.     

A phenomenographic study of Greek primary school students’ representations concerning technology in daily life

The present research investigated and studied students’ representations about daily life technologies, in a prospect of studying technology in Greek primary education. In the research participated 60 Greek primary school students aged 9 to 12 years old. Research data were collected through semi-structured, personal, clinical-type interviews. Each interview investigated student’s conceptions and views about the following thematic areas: the concept of technology, daily life technologies, technological change, and the impact of technology use in everyday life. Data analysis revealed that the majority of students equated technology with modern tools and appliances, especially with computers, TV, mobile phones, satellites and other micro- and macro-technologies, whereas experience based technologies (de Vries, Technology education: Beyond the “technology is applied science” paradigm. J. Technol. Edu. 8 (1996), 7) have been hardly recognized by them as technology. Also students’ representations can be categorized either as technology-oriented representations, which focus on a collection of technical means without reference to humans, or as human-oriented representations, focused on technical means with substantial reference to human needs and activities. Depending on these types of representations, students seem to conceive differently the nature of the problems, which they recognize that the wide use of technology causes mainly to the environment and the responsibility of the user for these problems. Moreover, it seems that the concept of technological change is a quite difficult one for the students. In order to help students form adequate representations about daily life technology and technological change an appropriate teaching approach was designed on the basis of these students’ representations.