敦煌种业财务绩效评价研究

选择以农业上市公司敦煌种业为研究对象,以企业2014—2019年的报表数据为基础,采用功效系数法并以国务院国资委所编写的《企业绩效评价标准值》中国有企业绩效评价体系作为参考,构建对农业企业的财务指标评价体系,对敦煌种业2014-2019年企业财务指标的表现进行纵向分析,选择同行业中营业收入水平较高的北大荒进行横向对比,通过对比发现敦煌种业的问题主要体现在盈利能力和资产质量方面,对此提出了改进措施及建议。     

首旅酒店EVA业绩评价研究

EVA业绩评价法立足于为股东创造更多财富的经营目标,有助于企业更加客观地判断经营现状和调整经营策略,近年来被越来越多的企业选择采用。本文以首旅酒店为例,探讨EVA模型在旅游业中的具体应用,分析EVA模型相较于传统的业绩评价指标的优点,并提出具体的实施建议。     

Green multi-tier supply chain management: An enabler investigation

Stakeholder pressure, from actors including regulators, consumers and non-governmental organizations, has made organizations more responsible for poor environmental performance of their direct and sub-suppliers. Thus, green multi-tier supplier management (GMSM) has become an emergent topic. Yet it is still unclear how to enable GMSM practices effectively, i.e. how to enable sub-suppliers' environmental performance improvement. To help address the gap in the literature, this paper aims to identify enablers for sub-suppliers' environmental performance improvement, and it further applies a Decision-Making Trial and Evaluation Laboratory (DEMATEL)-based case study method to evaluate inter-relationships among these enablers and improve the focal company's GMSM practices, by using action research (AR) method principles. The data analysis and discussion with a follow-up evaluation after two years provided insights for the successful implementation of GMSM. The results show that top managers’ support from the organizations is a prominent and necessary foundational enabler. An interesting observation is that close proximity of supply chain members is regarded as a very prominent enabler. Evaluation and feedback on these enablers two years later found that the enabler mapping was beneficial, allowing them to address the most influential enablers, and thus the GMSM practices of the focal company has been highly improved. This paper concludes with directions for further research.     

水利建设市场主体信用评价指标体系改进——以施工单位为例

针对现行水利建设市场主体信用评价指标体系,以施工单位为例,在比较分析已有信用评价结果的基础上,采用问卷调查统计方法,得到市场主体对现有评价指标的认同度,并分析不同指标认同度差异的原因,进而提出删除门户网站及平台信息、固定资产占总资产比例及施工年产值等认同度低的指标,提高管理层素质、人员素质及管理制度等认同度高的指标的权重。     

Prioritizing destination attributes for optimal resource allocation: a study of Chinese tourists visiting Britain

ABSTRACT

This study assesses the importance, performance, and the interrelationships of key destination attributes for marketing managers to prioritize resource allocation. A three-dimensional analysis of importance–performance–impact-analysis (IPIA) factors, based upon a survey sample of 275 Chinese tourists to Britain and an expert panel interview with 10 destination marketing managers is presented. Data analysis was based upon a mix of multi-criteria decision-making methodologies, the Decision-Making Trial and Evaluation Laboratory (DEMATEL) method and the Analytic Network Process (ANP) method. The framework can be applied to prioritize resources allocation to improve customer satisfaction in other contexts, such as a sector or a specific business.     

河南省中牟县低碳农业发展评价研究

[目的]以河南省中牟县为研究对象,通过评价中牟县低碳农业发展水平,试图探索适合中牟县低碳农业的发展道路,并为当地低碳农业发展提供参考依据。[方法]文章采用统计数据分析法、调查统计分析法以及层次分析法。搜集分析2005~2015年中牟县低碳农业相关数据,构建低碳农业系统发展评价指标体系,得出中牟县低碳农业历年综合得分。[结果]中牟县低碳农业发展呈逐年上升趋势,2005~2015年年均增长率14.50%。其中,农业社会因素、农业经济因素发展得分高于低碳农业综合得分,年均增长率分别为23.90%、25.20%,但农业资源和环境方面发展缓慢,年增长率分别为2.30%、-1.40%。[结论]中牟县低碳农业呈现稳固上升发展态势。2005~2015年中牟县低碳农业数据分析表明,农业社会和经济系统的发展是中牟县低碳农业发展的重要推动力;而农业资源的投入、农业环境问题已成为中牟县低碳农业发展的主要阻碍制约因素。     

宁夏农业科技园区专项计划项目实施情况及效果分析

农业科技园区专项项目是围绕影响农业产业化关键技术开展研究攻关，把具有市场开发前景的先进适用技术应用于产业化经营上而设立的科技研发项目。研究选取了2014-2016年列入宁夏自治区重点研发计划农业科技园区专项的69 个项目，从项目的执行情况、完成效果、组织管理以及经济和社会效益等方面进行绩效评价，并提出了存在的问题和建议。     

Modeling green vehicle adoption: An integrated approach for policy evaluation

This article employs an integrated discrete-continuous car ownership model to jointly forecast households’ future preferences on vehicle type, quantity and use, and to estimate greenhouse gas (GHG) emissions. The model system is estimated on a dataset collected from a web-based stated preference survey conducted in Maryland in 2014. The data contain vehicle purchase decisions and sociodemographic information of 456 households who were requested to state their future preferences over a 9-year period (2014–2022). In each time period, a respondent is faced to four alternatives that include the current vehicle, a new gasoline vehicle, a new hybrid electric vehicle, and a new battery electric vehicle. Intertemporal choices between conventional and “green” vehicles such as hybrid and electric cars capture dynamics in vehicle purchase decisions. Short run and medium-long run situations were predicted and compared based on the first 4-year data and the entire 9-year data of the dynamic panel. Vehicle GHG emissions were calculated correspondingly. We find the introduction of “green” vehicles makes a positive impact on car ownership and use, especially in a medium-long run. Two “green” taxation policies, gasoline tax and ownership tax, were proposed and their impact on vehicle use and emission reductions was evaluated. Results indicate that: (a) gasoline tax is a more effective way to reduce vehicle miles traveled and GHG emissions and (b) gasoline tax makes a higher impact on car use and emission reductions in the medium-long run, while ownership tax makes a higher impact in the short run.     

闽侯县闲置农地生态安全评价研究

[目的]根据闽侯县农用地闲置情况,结合当地社会经济及生态环境发展情况,深入分析闽侯县闲置农地的生态安全发展水平。[方法]建立闽侯县闲置农地生态安全评价指标体系,分别从农村垃圾处理点数量、财政支农资金、外部进入农村投资、农业生产总值、种粮补贴、自然灾害、农业技术水平、农村生物的多样性程度、农村家庭收入结构、农村生态补偿金额、农地的整理规模及环保支出占GDP比重共确定12个指标进行深入研究,运用普通最小二乘法对设计的多元线性回归模型进行回归,进一步对闽侯县闲置农地的生态安全水平进行评价。[结果]农村垃圾处理点数量、财政支农资金、种粮补贴、环保支出占GDP比重、生态补偿金额、生物多样性程度对闽侯县闲置农地生态安全水平起到促进作用,呈正相关趋势;自然灾害则与闲置农地生态安全水平呈负相关趋势。[结论]整体看来,闽侯县闲置农地的生态安全水平主要受到当地经济、环境及生态基础三大因素的影响。     

木材加工企业绿色人力资源管理的评价指标体系构建研究——基于自然资源基础观的视角

绿色转型是新时代生态文明建设的必然要求,绿色人力资源管理是木材加工企业绿色转型的关键环节。以自然资源观为理论基础,运用层次分析法确定权重,构建一套木材加工企业绿色人力资源管理的评价指标体系,分析各指标对该企业绿色人力资源管理评价结果的影响,改善企业的绿色人力资源管理实践水平。