武汉市吸引服务外包的竞争力分析——基于武汉市与10个服务外包基地城市的比较研究

武汉市承接服务外包既面临着国外服务外包城市的竞争,也面临着国内其他基地城市的激烈竞争.通过采用描述性统计方法和因子分析方法将武汉与10个服务外包基地城市吸引服务外包的竞争力进行横向比较,武汉在吸引服务外包的商业环境以及人才储备方面具有一定的竞争优势,但服务外包产业竞争力与其它基地城市存在很大差距,在吸引服务外包的综合竞争力方面在全国处于相对弱势.应重点发展本土优势领域的软件服务,改善投资环境,提升武汉市服务外包的核心竞争力.     

企业外包风险及规避研究—基于关系网络的视角

企业外包后,与外包商形成了各种不同的业务关系网络,大体上可以归为完全市场型关系、中间合作型关系、企业内包型关系,由此引致了程度不等的关系风险.为有效规避这些风险,发包企业应该根据风险大小选择合适的外包关系网络类型、增加网络关系间的直接往来以发挥强连带优势、缩短网络距离以增强信息传递与跟踪效果、运用关系性契约以加强双方利益约束.     

新旧无形资产准则的比较研究

通过新旧无形资产会计准则的若干重大问题比较分析,结合国际会计准则对其加以探讨,我们发现新准则较之旧准则更强调会计信息的真实性和相关性,将更好地满足信息使用者的决策需要。同时也指出新准则中存在的问题,并提出了相关建议,以期更好地完善我国无形资产会计核算体系。     

软件外包合作关系信任演化路径和模型研究

软件外包企业间相互信任通过合作关系发展起来，而信任的发展又会促进双方谋求更多的合作，从而形成循环向上的发展过程。在伙伴关系前提下，信任演化路径由感觉、感知、感化再到系统管理阶段，由感性信任的逐步积累，进而上升到对理性信任的科学项目化管理。最终合作双方的信任管理能根据不同项目变成不断的良性循环，信任变成了外包企业中的一种文化。     

服务外包与中国产业升级:基于全球化的视角

全球化和信息技术发展为后起国家的产业升级提供了新的选择.通过发展服务外包,新兴经济国家可充分发挥后发优势,这些国家的产业升级有可能突破传统的线性路径.相对于制造业,中国服务业的市场化和国际化水平较低.发展服务外包将为中国产业升级带来新的机遇.本文以全球化为视角,探讨服务外包与后起国家产业升级的路径变化,并运用SWOT方法,分析我国发展服务外包的优势与差距,提出推进服务外包发展、促进产业升级的政策措施.     

A Multidimensional Approach to Finnish Managers' Moral Decision-Making

This paper analyses managers' moral decision-making, and studies the role of ethical theories in it by following the research tradition using the multidimensional ethics scale. The research question is: what kinds of ethical dimensions do Finnish business managers reveal when they are making moral decisions, and how have these dimensions changed in the 1990s? This question is answered by examining what kinds of factors emerge when the multidimensional ethics scale is used to analyse Finnish managers' attitudes toward moral dilemmas. The results show that Finnish managers' decision-making reflects a variety of ethical theories. Teleological thinking is strongly emphasised by Finnish managers, and relativist thinking is used as well, but often combined with either deontology or justice thinking. In addition, a strong moralistic dimension emerged in Finnish managers' decision-making. The analysis was carried out in two different surveys in years 1994 and 1999, and the results show that the ways of decision-making were more complex at the end of the 1990s than almost six years earlier.     

完善党内民主决策机制问题研究

近年来，关于党内民主决策机制的研究，不断得到学者的重视，对其注解，不营是理论领域，还是现实层面日趋明朗。党的十七届四中全会进一步明确在新时期继续完善党内民主决策机制，在此精神指引下，研究完善党内民主决策机制的现实路径，既务实，又具理论价值。     

物流成本划分与企业物流成本管理

物流成本管理已成为企业获取竞争优势的关键因素。本文通过对我国企业物流成本费用的划分,分析了在企业物流成本管理上存在的问题,提出了企业强化物流成本管理需要解决的一些关键措施。     

Moral Disengagement in Processes of Organizational Corruption

This paper explores Albert Bandura's concept of moral disengagement in the context of organizational corruption. First, the construct of moral disengagement is defined and elaborated. Moral disengagement is then hypothesized to play a role in the initiation of corruption by both easing and expediting individual unethical decision-making that advances organizational interests. It is hypothesized to be a factor in the facilitation of organizational corruption through dampening individuals’ awareness of the ethical content of the decisions they make. Finally, it is hypothesized to contribute to the perpetuation of corruption in organizations, because if individuals who have a greater propensity to morally disengage are more likely to make decisions that advance organizational interests regardless of the ethicality of those decisions, they may also be rewarded for those decisions in terms of organizational advancement. Together these studies form an argument that moral disengagement plays an important role in processes of organizational corruption.