几种激励理论在薪酬管理中的应用

激励理论在薪酬管理中有着直接的应用,在制定薪酬政策时必须遵循这些理论所提出的一些观点。应该在薪酬管理中充分运用这些理论,以提高我们薪酬管理的质量。公平理论、双因素理论、期望理论等激励理论也要经常应用。     

Internal Marketing at Continental Airlines: Convincing Employees that Management Knows Best

Maintaining a high level of customer service quality is necessary for success, particularly for firms in service industries, but employees need to be motivated to provide it. Management can provide the motivation through the use of compensation schemes and internal marketing. In this paper we examine profit sharing compensation schemes that reward employees for achieving customer service objectives. We discuss how such schemes should be implemented, and explain why management needs to convince employees through internal marketing programs about the benefits of its scheme. We obtain the optimal amount of profit that the firm should share with employees, and the optimal effort it should spend on internal marketing. Finally, we relate the analysis to a successful scheme implemented by Continental Airlines.     

生态旅游资源开发的制度短板效应与政策取向研究

生态旅游是一种基于自然环境的“回归大自然”的旅游,生态旅游资源和环境具有生态脆弱性和环境敏感性,开发不当,极易受到破坏。因而,要实现生态、经济和社会三种效益相统一的生态旅游资源开发方式,必须从制度上给予保证。文章从我国生态旅游资源开发的实际出发,指出其中存在的制度短板效应,并给出相应的对策。     

基于补偿检验理论的铁矿石储备规模探讨

建立储备是化解资源供应风险的有效措施之一,储备规模的大小是其中的核心问题,规模过大则成本过高,有可能得不偿失,规模太小,又难以发挥应有作用。考虑到储备一般情况下应当是政府向社会提供的公共产品,是一项公共政策,因此,西方福利经济学中卡尔多—希克斯补偿检验理论应当作为储备制度安排的依据之一。2005年以来铁矿石进口价格连续上涨,使得铁矿石供应风险问题引起了社会各界的广泛关注,本文基于卡尔多—希克斯补偿检验理论,通过建立成本—效益分析模型,对铁矿石储备的合理规模进行探讨。     

矿产资源会计研究体系的构建

注重资源开发和利用,发展循环经济,促进人类实现可持续发展,从会计角度对自然资源进行价值核算和管理,就成为目前会计学术界所面临的一个新课题。矿产资源实行有偿化管理后,其所涵盖的资源性资产、成本、耗费、收益、信息披露等确认、计量、报告的会计核算体系的构建,矿产资源的预测、计划、决策、控制、分析、考核等会计管理体系的构建就成为急须解决的问题。     

农业污染防治的财政与市场补偿机制

农业污染防治的补偿机制涉及财政与市场两个方面。文章全面分析了农业污染防治补偿机制的内涵以及补偿资金来源、补偿标准、被补偿者识别和补偿方式,为我国农业污染防治的补偿机制建设提供了决策参考。     

我国不同所有制企业薪酬体系比较研究

本文通过实证研究发现,我国不同所有制企业薪酬体系的特征在整体上不存在显著差异,但在有些维度上存在显著差异,它们是基于资历还是绩效、固定/变动薪酬占总薪酬的比重和对内部/外部公平的重视三个维度。同时本文还发现,各所有制企业的薪酬体系都比较机械,都强调岗位、绩效、短期薪酬、内部公平。此外,外资企业与民营企业员工的总体报酬水平接近,民营企业最为重视绩效薪酬,外资企业员工参与薪酬决策最少。     

侵权行为的经济分析

经济分析法学是西方法学界和经济学界发展最快的领域之一,运用经济学的方法对法律问题加以阐释,效率与均衡被认定为法律制度的核心理念。特别是在侵权领域引入经济学理论,对侵权行为的责任承担、损害赔偿的事后研究转向了事先分析。因此,从预防成本与预防收益之间的关系对侵权行为的归责原则进行效率分析,并借助“亨德公式”对两种不同的损害赔偿进行经济界定,权衡由侵权行为引起的社会成本差异,当预防的成本小于预防的预期收益,侵权人的预防是必要的、有效率的。如未采取有效的预防措施,侵权人的行为就是无效的,就要受到法律的惩罚。     

An Examination of the Structure of Executive Compensation and Corporate Social Responsibility: A Canadian Investigation

We explore the extent to which Boards use executive compensation to incite firms to act in accordance with social and environmental objectives (e.g., Johnson, R. and D. Greening: 1999, Academy of Management Journal 42(5), 564–578 ; Kane, E. J.: 2002, Journal of Banking and Finance 26, 1919–1933.). We examine the association between executive compensation and corporate social responsibility (CSR) for 77 Canadian firms using three key components of executives’ compensation structure: salary, bonus, and stock options. Similar to prior research (McGuire, J., S. Dow and K. Argheyd: 2003, Journal of Business Ethics 45(4), 341–359), we measure three different aspects of CSR, which include Total CSR as well as CSR Strengths and CSR Weaknesses. CSR Strengths and CSR Weaknesses capture the positive and negative aspects of CSR, respectively. We find significant positive relationships between: (1) Salary and CSR Weaknesses, (2) Bonus and CSR Strengths, (3) Stock Options and Total CSR; and (4) Stock Options and CSR Strengths. Our findings suggest the importance of the structure of executive compensation in encouraging socially responsible actions, particularly for larger Canadian firms. This in turn suggests that executive compensation can be an effective tool in aligning executives’ welfare with that of the “common good”, which results in more socially responsible firms (Bebchuk, L., J. Fried and D. Walker: 2002, The University of Chicago Law Review 69, 751–846; Zalewski, D.: 2003, Journal of Economic Issues 37(2), 503–509). In addition, our findings suggest the importance of institutional context in influencing the association between executive compensation and CSR. Further implications for practice and research are discussed.Lois. Mahoney is an Assistant Professor at Eastern Michigan University. Her research is focused in the areas of ethics and accounting information systems. She has published in ethics and accounting journals including Journal of Business Ethics, Business Ethics Quarterly, Research on Professional Responsibility and Ethics in Accounting, Information and Organization. Dr. Mahoney has received several research awards, including Best Paper award at the Seventh Symposium on Ethics Research in Accounting. Dr. Mahoney is also actively involved in the American Accounting Association.Linda Thorn is an Associate Professor at York University in Toronto Ontario. Her research focuses on ethical decision making, the ethics of accountants and accounting students and ethical aspects of accounting information. She has published in ethics and accounting journal including among others, Business Ethics Quarterly, Journal of Business Ethics, Contemporary Accounting Research, Behavioral Research in Accounting and Audit: A Journal of Practice in Theory.     

失地农民权益保护研究

本文在查阅相关文献的基础上,就我国失地农民权益受损的现状、原因进行归纳与总结,并结合实际案例,就同一地区不同时期和不同的政策下,失地农民权益的实际保护进行对比分析,以此探索失地农民权益保护的有效方法。