人力资源价值链管理研究综述

价值链管理的思想已深入现代企业管理.作为价值链支持性活动的人力资源管理,在人才竞争激烈的当代,扮演着越来越重要的角色.国内外学者从人力资源价值计量、人力资源价值链模型、人力资源价值传递路径、人力资源价值链环节以及人力资源价值管理等方面,对人力资源价值链管理进行了系统的研究.     

后金融危机时代会计计量

此次百年不遇的金融危机充分暴露了现行会计公允价值计量的弊端。要使会计计量准确合理、会计信息可靠有效，必须解决资产、负债价值计量、会计计量模式选择、净资产与所有者权益关系、负债价值变动对利润的影响以及会计等式形成等问题．     

Building internal business scenarios based on real data from a performance measurement system

This paper presents a new methodology to build internal business scenarios from the data gathered by some key performance indicators (KPIs) defined within a performance measurement system. The application of the principal components analysis technique leads to the identification of latent relationships between KPIs that underlies some important business aspects. Further, this methodology allows to represent not only the temporal evolution of the organisation as a function of these business aspects but also the definition and determination of internal business scenarios, being therefore the source of meaningful managerial information. At the end of the paper, results of a practical application are presented and discussed, as well as their importance for the organisation from a decision making point of view.     

Small is beautiful: Implications of reliability and statistical power for testing the efficacy of HR interventions

The development of optimal human resource practices is often contingent on the accurate statistical testing of potential interventions. Testing the efficacy of HR interventions can be enhanced by taking additional measures to improve statistical power, but the traditional means of increasing power through sample size are often beyond the cost and ability of HR professionals to pursue. This article, therefore, focuses on measurement procedures as an alternative way to increase statistical power for detecting HR intervention effects. Selection of reliable and appropriate measures and subsequent instrumentation are examined as efficacious and cost‐beneficial techniques that can be employed during the planning and designing stage of a study for augmenting statistical power to optimize business decision making. © 2012 Wiley Periodicals, Inc.     

The usefulness of performance reporting in local government: comparing Italy and Spain

This article presents a comparative analysis of the perceived usefulness of performance information by managers in local authorities in Italy and Spain. Italy and Spain have similar cultural and administrative characteristics and in both countries there are external requirements (from central government) to adopt performance indicators. The adoption of performance indicators was found to be almost symbolic in both states.     

成本计量模式与企业成本控制机制研究

成本计量模式存在着制造环节、价值链与商业模式三个视角的划分,它们反映了不同成本效益对称情形,三者间具有层次演进性。从成本与利润的关系看,企业内部就是成本计量,利润则是市场角度的成本补偿计量,企业机制就可以视为在有意义的领域做出独特或某种与众不同的贡献而进行的成本流程安排。企业健康成本结构应该是一个开放的以接纳先进价值观的信息综合体。企业要获得可持续竞争力就必须树立科学的成本控制观念。     

跟踪误差的风险分析

为了明确指数基金所面临风险的大小以及风险的来源 ,采用回归模型、相关系数和多因素模型对跟踪误差的方差进行分析 ,给出并且证明跟踪误差方差分解的一般表达式 ,并且确定了进一步研究的方向。     

一种雷达回波数据的实时压缩算法

本文研究了脱靶量测量中的雷达回波数据的实时压缩问题，通过对作匀速直线运动目标的多普勒信号特征的分析，提出了一种基于离散余弦变换（DCT）的多普勒信号的变换域压缩算法，并讨论了根据重构信号由高分辨率谱估计及非线性最小二乘拟合进行脱靶量测量的问题。     

Together we measure: Improving public service outcomes via the co-production of performance measurement

Not-for-profit organizations (NFPs) aim to deliver public services and achieve outcomes for their beneficiaries. However, little attention has been given to how NFP professionals engage with beneficiaries to develop the performance measures that inform service improvement and accountability. Our findings illustrate how a co-production approach to performance measurement can enhance the meaningfulness of outcome measures, hence supporting service improvement and facilitating ‘collaborations for accountability’ between NFPs and their beneficiaries.     

浅析人力资源会计的计量问题

进入知识经济时代,人作为一种资源越来越受到重视。尤其在我国,作为一个人口大国,人力资源是一项非常重要的资源,而人力资源会计尚未得到广泛应用的原因主要在于"人力资源会计计量"的困难。就人力资源会计计量方面的问题作了一些比较探讨。