企业研发投入、资源特征与创新绩效关系研究

基于资源基础观,探讨了企业“资源池”中财务资源特征与技术资源特征如何与研发投入行为匹配以提升创新绩效,以创业板355家企业为样本开展泊松回归分析,研究发现：R&D投入与创新绩效存在倒U型关系;财务资源特征——资产流动性对R&D投入与创新绩效存在正向调节作用,起着“加速剂”作用;由于组织技术路径依赖,技术资源特征——技术积累程度对R&D投入与创新绩效存在负向调节作用,起着“缓冲剂”作用;资产流动性与技术积累程度提高会促进研发投入与创新绩效关系的阈值提高,促进更多研发投入有效转化。探讨了企业研发投入行为与资源特征的匹配,可为促进创新绩效提升提供理论支撑。     

我国双目标基础货币规则的设定

通过VEC模型研究发现,我国基础货币增长率、实际GDP增长率、CPI、货币流通速度之间具有趋势特征,存在显著相关性,基础货币的可控性与可测性良好且流通速度较为稳定;基础货币对实际GDP增长率偏差的反应程度要高于通货膨胀率偏差,需在规则设定中赋予更大的权重;能实现经济增长和物价稳定双重目标的基础货币规则,其目标值的设定可以是点或是区间,而区间目标既能体现规则的严肃性又能实现操作的灵活性,还能满足货币政策逆风向调节的本质特征。     

基于作业成本法的北京市公交车运营成本测算研究

北京公交的运营成本过高是北京市公交发展中的一个比较突出的问题,而且目前北京公交缺乏科学、精确的运营成本测算方法与体系。为解决相关问题,应该结合国内外相关研究与调研资料对北京市公交运营成本的构成体系进行确定与分析,并运用作业成本法对北京市公交运营成本展开测算研究。     

我国省对县(市)一般性转移支付的绩效评价——基于DEA二次相对效益模型的研究

一般性转移支付是我国转移支付制度的重要组成部分,它是中央财政为了平衡地区间财力差异、促进基本公共服务均等化为目的的重要制度安排。然而,中央财政以均等化为目标、以标准财政收支差为依据对省(市、自治区)拨付一般性转移支付资金,以及省对县(市)级政府拨付该项资金时,并没有规定具体用途,因此,县(市)级地方政府拥有对这部分资金完全的自主支配权。在多重目标,尤其是经济增长目标的压力下,一般性转移支付资金可能被挪用和挤占,上级政府实现公共服务均等化的政策意图难以达到预期的效果。本文的目的是:从制度层面论述一般性转移支付政策目标与效率评价的内在联系;探讨DEA二次相对效益模型对一般性转移支付绩效评价的适用性;从基本公共服务资金配置和提升效率两个方面,构建了省对县(市)一般性转移支付绩效评价体系;以云南省的县(市)为样本,对一般性转移支付绩效进行实证模拟评价;提出建立绩效评价是完善省对县(市)一般性转移支付制度的重要内容。     

作业成本制度:银行再造的必然选择

在我国商业银行传统的成本核算中,存在着成本观念淡漠、成本核算对象模糊、成本核算方法简单、成本核算流程滞后、缺乏对客户盈利性的分析等问题,选择作业成本制度是解决这些问题的有效途径。我国商业银行已存在使用作业成本制度的必要性和可能性。     

The long shadow of public policy; Barriers to a value-based approach in healthcare procurement

Procurement in the UKs National Health Service (NHS) is facing its most significant financial challenge. Despite the sheer scale and complexities of the public healthcare sector, the Government's solutions are all too often packaged as "collaborate more", "standardise products" and "leverage spend". Unfortunately, these over simplistic solutions take a myopic view of market drivers, conflate spend with potential savings and fail to deliver value. Many contracts have already been commercially optimised yet the funding crisis continues to deepen. New value-based procurement approaches are needed to drive longer-term innovation and cost reduction and to move debates from efficiencies to embrace effectiveness in integrated supply chains. In this research, we adopt the resource-based view (RBV) as a lens to explore the extent to which NHS resources support the strategic adoption of value-based approaches. An empirical case study on a regional cluster of six NHS Trusts in England, confirms the dominance of narrow price-based approaches that create barriers to moving towards longer-term, valuebased procurement. The antecedent roots of price-based approaches are unpicked through a hermeneutic analysis of recent Government commissioned reports to show how these have set the tone, culture and priorities for healthcare procurement in the UK. The analysis provides explanatory power to the case study by illustrating how Government reports have led to, and legitimised the dominance of price-based approaches and caused relational and resource-based barriers to adopting value-based procurement, despite stakeholder enthusiasm. The findings provide unique insights into why public procurement has struggled to reach beyond its traditional cost orientated scope. We contribute to an extended consideration of the RBV in public organisations through identifying the role of the policy environment in determining and legitimatising an organisation's strategic direction.     

英语专业高职高专口语任务型教学浅探

作为英语学生多种技能中的一项,口语能力一直被视为专业技能中急需提高的部分。传统的教师讲解为主学生记忆并练习的模式,限于高职高专学生薄弱基础以及课堂焦虑感,学生口语交际能力提高并不明显。任务型教学的特点是教师引导,学生主体,根据具体的活动实施可发现,任务型教学在口语教学中相比较传统教学具有一定的优越性。     

欧洲中心论与中国中心观的糅合?——读韩毓海的《五百年来谁著史》

韩毓海教授在《五百年来谁著史》一书中以"中国中心观"的视角从基层、金融、世界这三方面来解读1500年来的中国与世界历史,认为中国的"国家能力的持续下降"是明清经济崩溃的根源;西方的发展并不是历史的必然,而只是"历史的耦合"。韩毓海在论述时并没有完全跳出欧洲中心论的视角,而是两种视角交织在一起的。     

Surveillance in Employment: The Case of Teleworking

This paper looks at various ways teleworking can be linked to surveillance in employment, making recommendations about how telework can be made more acceptable. Technological methods can allow managers to monitor the actions of teleworkers as closely as they could monitor "on site" workers, and in more detail than the same managers could traditionally. Such technological methods of surveillance or monitoring have been associated with low employee morale. For an employer to ensure health and safety may require inspections of the teleworkplace. When the teleworkplace is in the home, there may be an invasion of privacy associated with such inspections, that could be perceived and resented as surveillance. A problem of telework is that teleworkers may feel isolated. Methods to counter this could be associated with further forms of surveillance, and fear of such surveillance may inhibit them from reaching their potential as methods to counter isolation. The idea that teleworking may also allow communications to be intercepted by third parties is also looked at. Some, but not all, of the issues considered are applicable, to some extent, in non-teleworked employment situations. The overall conclusion of the paper is that the potential exists for surveillance to be associated with telework. Fears of such surveillance may turn actors against telework. However, much can be done to reduce such fears.     

构建企业资源特性多层面分析模型: 持续竞争优势形成探源

现今，企业的战略焦点逐渐从传统的外部定位转移到内部审视的资源基础观点上。许多学者认为企业资源的特性与持续竞争优势的创造有着密切的关系。若整合各家观点，并以资源内在特性、外在市场特性、竞争导向特性和竞争结果特性四个层面构建分析企业资源特性的概念性模型，即可解释企业持续竞争优势产生的原因。