虚拟组织持续创新:内涵、本质与机理

互联网技术革命及消费者需求的不断更新推动了虚拟组织的诞生与发展,作为新型的价值创造系统,虚拟组织以核心能力为结点,能够集成整合价值链上的优势资源,紧抓市场机遇,持续为客户创造价值。首先,厘清了虚拟组织持续创新的内涵与本质。在此基础上,分别论述了虚拟组织持续创新的4大构件即创新动力、创新过程、学习能力与界面管理,及其之间的交互作用,提出了虚拟组织持续创新的运行机理,旨在深化对虚拟组织持续创新的研究和认识。     

Art of the possible or fool's errand? Diffusion of large-scale management innovation

Organizations are continually challenged to increase efficiency and improve performance despite frequent cuts to personnel and budgets. These challenges force organizations to identify, develop, and diffuse various management innovations. Diffusion efforts are often met by resistance, reluctance, or ambivalence, resulting in what many consider to be a fool's errand. While management innovation may not be the forte of large, bureaucratic organizations, we present a case study of a U.S. Air Force maintenance, repair, and overhaul organization that has recently, and successfully, diffused a large-scale management innovation. Results from the case study support the development of a diffusion of innovation framework that identifies important mechanisms associated with the acceptance, routinization, and assimilation of management innovation. The framework informs leaders of the diffusion process, while the recommended actions of relentless leadership, deliberate development of personnel, and enterprise involvement drive diffusion efforts and help leaders achieve desired results in innovation diffusion and associated performance improvement. Overall, we assert that the pursuit of management innovation is not necessarily beyond the art of the possible for business leaders.     

Reducing reporting risk: Designating foreign currency forward contracts as cash flow hedges

We present an example that compares the effects on earnings of designating a foreign currency forward contract as either a cash-flow or fair-value hedge of a foreign currency denominated receivable. Entities engaging in exchange transactions not denominated in their functional currency frequently enter into foreign currency forward contracts in order to mitigate their foreign exchange rate risk exposure. The aggregate effect on earnings of the transaction gain or loss on the foreign currency receivable and the gain or loss on the forward contract is known on the date the forward contract is initiated. The effect on each period’s earnings during the term of a forward contract designated as a cash-flow hedge is also known on the date the contract is initiated; whereas the effect on each periods’ earnings from a fair-value hedge cannot be determined until the respective balance sheet dates. Therefore, designating forward contracts as cash-flow hedges may suppress volatility in reported earnings compared to designating forward contracts as fair-value hedges. In addition, the reporting risk (the amount of uncertainty surrounding the pending measure of an item to be reported in the financial statements) is lower when a forward contract is designated as a cash-flow hedge relative to designating it as a fair-value hedge. This suggests foreign currency forward contracts designated as cash-flow hedges are more consistent with the purpose of hedge accounting: to mitigate the effects on earnings of applying different measurement criteria for the hedge and the hedged item.     

The effect of continuous improvement capacity on the relationship between of corporate social performance and business performance in maritime transport in Singapore

Drawing on organisational learning theory, this study argues that shipping firms with high continuous improvement capacities have better success in transforming corporate social performance (CSP) into business performance. Survey data were collected from 223 shipping firms in Singapore and analysed using multi-sampling analysis, hierarchical regression modelling, and simple slope analysis. The results support the study’s argument and show that business performance is maximised when continuous improvement programmes targeted at CSP are carried out at a gradual pace and at regular intervals. This implies that shipping firms should adopt a dynamic, value-driven approach to improving CSP.     

A contingent plan for disaster response

Natural and man-made disasters imply a great deal of uncertainty in terms of potential damage, though it is certain that there would be a huge spike in the demand for relief supplies causing shortages and/or delays in providing aid. Ruptures in the infrastructure (roads, utility, and communication lines) cause additional delays due to repairs. Therefore, the relief providers need to work in collaboration with retailers, and infrastructure service providers for improving responsiveness. The relief providers (government and non government) rely on acquiring and delivering supplies in real time because such actions accompany little risk of resource underutilization, though the cost of real time acquisitions can be high. In contrast, a proactive response, while minimizing acquisition cost, can be very ineffective if demand surges are high. We study a hybrid of reactive and proactive approaches, where the reactive response is contingent upon the disaster intensity exceeding a certain threshold. We show how the threshold value may impact capacity acquisitions and prices and establish the optimality of contingent response. Further, we establish how an infrastructure contract may help reducing the social cost of disaster.     

新型小农经济发展观

小农经济以其独特的生命力生存于历史近万年,但传统的小农经济与社会主义公有制存在冲突。在社会主义社会大背景中,唯有在科学发展观指导下,对小农经济科学改造,形成新型小农经济—家庭承包经营,才能赋予了它新的生命力,并使其不断完善,走出具有中国特色的农村、农业社会主义现代化道路。     

中国商业保险滞后原因分析

文章简要回顾了中国商业保险的发展历程,并从商业保险的需求和供给两个方面探究了滞后的原因,最后给出了政策性建议。     

心理契约违背对饭店顾客忠诚的影响——服务补救策略的调节效应

针对服务企业普遍面对的服务补救低效与顾客忠诚保持的挑战,文章基于心理契约与前瞻性服务补救理论,构建了顾客心理契约违背、服务补救和顾客忠诚间关系的分析框架,实证分析了心理契约违背对顾客忠诚的作用机理,并检验了服务补救策略对这一关系的调节效应。通过对262名饭店顾客的问卷调查,采用回归分析法处理数据,研究结果表明:心理契约违背两个维度与饭店顾客忠诚两个维度均呈显著负相关关系,顾客心理契约违背程度越高,顾客忠诚度越低;服务补救在心理契约违背与饭店顾客忠诚的关系中起到部分调节作用,即当企业服务出现失误而使顾客感知心理契约违背发生时,如果能采用恰当的服务补救策略,可以降低心理契约违背对顾客忠诚的负面影响。     

Effects of Network Embeddedness on the Relationship Between Environmental Volatility and Interfirm Contracts

Purpose: This study examines the effects of an embedded network on the contractual relationship between exchange parties under conditions reflecting varying levels of environmental volatility and investigates the role of an important network factor—the embedded network—in the contractual relationship between manufacturers and their suppliers.

Methodology: The empirical test was conducted with manufacturing companies in the context of manufacturer–supplier relationships. Construct measures were based on existing measures and previous research. Measurement reliability and validity were established using exploratory and confirmatory factor analysis and an overall measurement model was assessed with structural equation modeling using LISREL.

Findings: The results of a survey of manufacturers indicate that firms in an embedded network preferred “soft” contracts even when they face volatile environments, whereas those facing volatile environments in a less embedded network preferred “hard” contracts with explicitly specified written requirements. Network partners carefully evaluated embedded networks (a critical factor that has not received enough attention) before forming contractual relationships in a network perceiving interfirm relationships differently.

Originality: The study introduces network embeddedness to explain governance mechanisms in volatile environments and shows that the explicit recognition of embedded network may facilitate the development of contracts with specific provisions as the contractual relationship evolves.     

个性特征、劳动契约与员工劳动关系满意度--基于广州市花都区部分员工的问卷调查分析

基于广州市花都区部分企业员工的调查数据,通过探索性因子分析及验证性因子分析发现,员工劳动关系满意度由工资福利、工作特性与氛围和社会环境与服务三个维度构成。签订短期劳动契约的员工对工资福利的满意度最高,签订中长期劳动契约的员工对工作特性与氛围、社会环境与服务的满意度最高。年龄越大,其劳动关系满意度越高;劳动者工作转换次数与其劳动关系满意度呈负相关。由此,应该积极推进劳动契约全覆盖并鼓励企业与员工签订中长期劳动契约;严格工资管理,维护职工权益;强化职业认同,减少员工工作转换频率。