煤炭企业班组执行力现状及提升措施研究

本文分析了煤炭企业班组面临的问题,指出执行主体、执行文化和有效控制缺失是班组执行的现状,提出从提高班子领导力,提升员工行动力,构建班组执行文化加强煤炭企业班组执行力建设。     

IT cost benchmarking: Drawing the right conclusions

The use of managerial control ratios for benchmarking IT costs is widely accepted. This installment of Accounting Matters informs CIOs about IT managerial control ratios and the assumptions underlying the use of these ratios in IT cost benchmarking. Incorrect use of these ratios and violation of the assumptions can lead to faulty inferences and costly mistakes. This article proposes a technique for benchmarking IT costs to draw the right conclusions from the data.     

Key Managerial Accounting Skills for Lodging Industry Managers: The Third Phase of a Repeated Cross-Sectional Study

This study is the third phase of a repeated cross-sectional study that explores the current rankings of important accounting skills to lodging managers and the changes in the importance of accounting skills to lodging managers over time. In this study, as with two prior studies, financial executives were asked to rate the importance of a list of managerial accounting skills used by hotel general managers. The top three managerial accounting skills were the operating budget, the income statement, and analysis of variances. This study can provide a better sense of the perception of importance of accounting skills utilized by lodging managers. It will be useful for hospitality educators in designing the curriculum for managerial accounting courses to meet the expectations of the current hospitality industry.     

Creating Shopper Value: Co-Creation Roles,In-Store Self-Service Technology Use,and Value Differentiation

This study examines how retailers can use self-service technologies (SST) to increase shopper satisfaction. Using a survey of 188 consumers of a new self-service kiosk launch within a convenience-store (c-store) setting, we examine how such retailers might influence shopper's perceptions of value by better involving customers in the service delivery experience. Our proposed model links classic service operations and marketing design insights to the service-dominant logic perspective of service value co-creation. We find that shoppers perceive enhanced value creation from the new SST when they feel comfortable in their roles and the surrounding service design supports those roles.     

我国软件外包承接城市效率评价与驱动因素研究

就 业问题、环境污染以及从业人员研发能力下降已经成为制约软件外包承接城市发展的瓶颈问 题。文章运用DEA方法构建考虑非期望产出和非合意变量的软件外包承接效率评价模型，重 点比较不同模型下我国软件外包承接城市效率的差异，并引入Tobit回归分析软件外包承接 城市效率的驱动因素。研究发现：我国软件外包承接城市的投入产出组合在逐步优化，且东 部沿海城市的效率值明显优于中西部城市，其中大连市的效率值始终为1，处于生产的前沿 面。另外，人才竞争力对软件外包承接城市效率有显著的正向影响，信息技术基础设施竞争力与承接效率的关系呈显著负相关。     

高职院校学生实践能力评测系统的设计与实现

以高职院校学生实践能力评测为研究对象,提出由学校、企业和社会共同构建的评测指标体系,阐述评测方法,使用数据库和面向对象开发技术,介绍系统设计和实施的主要步骤,并针对系统应用中存在的问题提出改进意见.     

Differences in managerial discretion across countries: how nation‐level institutions affect the degree to which ceos matter

The concept of managerial discretion provides a theoretical fulcrum for resolving the debate about whether chief executive officers (CEOs) have much influence over company outcomes. In this paper, we operationalize and further develop the construct of managerial discretion at the national level. In an empirical examination of 15 countries, we find that certain informal and formal national institutions—individualism, tolerance of uncertainty, cultural looseness, dispersed firm ownership, a common‐law legal origin, and employer flexibility—are associated with the degree of managerial discretion available to CEOs of public firms in a country. In turn, we show that country‐level managerial discretion is associated with how much impact CEOs have on the performance of their firms. We also find that discretion mediates the relationship between national institutions and CEO effects on firm performance. Finally, we discuss two inductively derived institutional themes: autonomy orientation and risk orientation. Copyright © 2011 John Wiley & Sons, Ltd.     

英语寝室:大学英语教学的新模式

多年来,传统的语言教学课堂令英语教与学缺乏重要的衔接环节---语言的实践。"英语寝室"这种新型的教学模式为大学英语教学提供了充分的交流与应用的文化平台,更对当今学生的英语听说能力的培养起着不可忽视的重要作用。本文将对"英语寝室"作为语言实践平台的作用加以分析,控制影响因素,旨在探讨"英语寝室"作为语言教学补充的实践教学模式。     

英语语言能力与语感的关联性研究

英语语言能力主要包括英语认知、语法等方面的能力.良好的语言能力能够培养出超强的语感,好的语感又有利于英语语言能力的培养和提高.两者不仅在语言的创造性、移位性及传递性方面有密切的联系,在学习的基础内容和方法上也有相通之处.把握好两者之间的关联性,并加以系统的研究和指导,对于提高商务英语专业学生的英语表达能力有重要作用.     

Effects of Ownership Structure on Capital Structure of Indian Listed Firms: Role of Business Groups vis-à-vis Stand-Alone Firms

The objective of this study was to explore the relationship between promoter ownership and capital structure of firms’ using a sample of Indian publicly listed firms for the period from 2006 to 2013. We find that the relationship between promoter ownership and leverage is inversely U-shaped in group-affiliated firms, whereas in stand-alone firms there is a U-shaped relationship. We argue that a substantial presence of family owners and the selection of managers from within the family play some role for such relationship in group-affiliated firms. On the other hand, the argument for observed relationship in stand-alone firms follows from alignment hypothesis, entrenchment hypothesis, managerial risk aversion hypothesis, and active monitoring hypothesis.