论移动应用平台的运维运营及技术管控工作

电力企业在移动信息化技术方面也迈出了步伐,开展电力业务现场作业、物资与基建的现场作业、故障抢修等班组作业应用,本文主要讨论移动应用平台的运维和技术管控工作,为移动应用平台的建设和发展提供一种工作思路。     

20kV及以下配电网工程造价的确定与有效控制方法分析

随着我国电网逐渐向智能电网迈进,信息技术在电能传输、转换、分配、调度等方面的应用,使电力企业可以进行结构调整,提高电力系统管理水平。据统计,2011年,我国电力信息化投资达220亿元,2012-2015年,电力工程建设稳步推进。为了促进电力企业全面开展项目成本核算和有效控制,提高电力工程项目的效益,确定了典型方案设计模块,通过定额规则库与典型方案设计相匹配的方法,解决了安装过程中定额第一版遗留的一些问题,并通过设计选型等措施加强了成本控制。     

基于不同城市化发展阶段的山西省城镇建设用地适度集约利用研究

研究目的:针对城市化进程中的土地低效利用以及过度集约问题,探讨不同城市化发展阶段的土地集约利用状况及适度集约利用状态。研究方法:采用匹配度模型、曲线估计模型和多目标规划模型,对山西省的土地集约利用进行分区优化。研究结果:(1)1999—2012年山西省土地集约利用与城市化水平之间的匹配趋势逐渐由失调、磨合向协调转变,但不同地区之间的匹配水平差距却在逐渐扩大;(2)2018年山西省城市化水平处于低于30%、30%～70%和高于70%时,以单位城镇建设用地固定资产投资额为表征的土地适度集约利用值分别为249.93万元/km~2、367.57万元/km~2和692.72万元/km~2,两项指标叠加全省可划分为平稳发展区、重点挖潜区和优化拓展区,并提出了不同地区差别化的建设用地管控政策。研究结论:不同城市化发展阶段的土地适度集约利用研究能为制定区域差别化政策提供参考,以促进该地区的土地集约利用水平达到适度状态。     

Employee well-being attribution and job change intentions: The moderating effect of task idiosyncratic deals

We developed and tested a research model in which employee well-being human resource (HR) attribution differentially influences the intention to change jobs across organizations (i.e., external job change intention) versus that within the same organization (i.e., internal job change intention). Furthermore, we posited that task idiosyncratic deals (I-deals) moderated the relationships between employee well-being HR attribution and external and internal job change intentions. Results indicated that employee well-being HR attribution was negatively related to external job change intention, but positively related to internal job change intention. Further, task I-deals significantly moderated the relationships between employee well-being HR attribution and external and internal job change intention. Specifically, employee well-being HR attribution played a less important role in reducing external job change intention when task I-deals were high rather than low. On the other hand, high task I-deals significantly strengthened the positive relationship between employee well-being HR attribution and internal job change intention. Our study extends the careers literature by differentiating the impact of employee well-being HR attribution on job change intentions within an organization compared with that across organizations and the important role of supervisors in enhancing or mitigating these effects.     

The role of voluntary internal control reporting in earnings quality: Evidence from China

Using discretionary accruals to proxy for earnings quality, this study investigates whether and how the first voluntary internal control reporting in 2007 is associated with earnings quality in China. We find that earnings quality is higher in 2007, yet not in 2006, for public companies issuing a first-time voluntary unqualified internal control report, compared with listed firms not issuing an internal control report. Our findings are consistent with a signalling of performance explanation and inconsistent with a signalling of effectiveness explanation. We also find that earnings quality is lower for public companies issuing an internal control report mentioning a weakness, compared with public companies not issuing an internal control report. Overall, our study suggests that public companies conduct diligent self-assessments when issuing a first-time voluntary unqualified internal control report. Consequently, there is an improvement in earnings quality.     

It makes me feel vulnerable! The impact of public self-disclosure on online complaint behavior

Genuine reviews are essential for financial performance and for customer trust. In the case of a negative experience, withholding negative reviews may lead to biased online information. This paper aims to investigate two factors that may prompt customers to withhold their complaints (i.e., identity disclosure and locus of control). The study adopts a sequential exploratory mixed-method approach. An exploratory interview phase compares public vs anonymous online environments, and explores the reasons why dissatisfied customers might decide not to complain. An experiment then shows that vulnerability is a key mechanism preventing negative reviews. This effect is exaggerated when customers perceive that they do not have control over the events happening in their lives (i.e., external locus of control). Our work uncovers an important determinant of online complaint behavior, vulnerability. It also offers practical suggestions, such as improving confidentiality, to increase a customer's willingness to complain following a negative experience.     

市政工程造价预结算审核要点与解决对策

在市政工程造价管理和质量控制过程中,相关单位必须重视预结算审核工作,即严格按照我国相关法律法规和相关要求,对预结算加以全面核算,及时发现预结算中存在的问题,且严格监控整个市政工程的建设过程,对市政工程进行科学合理的目标管理,从而有效保证市政工程建设的正常开展。本文主要阐述市政工程造价预结算审核要点,并结合存在的问题提出切实可行的解决对策。     

What drives managers to insource production? Evidence from a behavioural experiment

Insourcing to countermand previous outsourcing decisions is becoming a widespread practice among firms. While the underlying performance drivers for firms (e.g., lead times, responsiveness, or security of supply) are well understood, the behavioural aspects underlying managerial decision-making processes regarding insourcing remain overlooked in empirical research. We study the effects of managers' attitudes toward insourcing, their perceived behavioural control (PBC) over the respective insourcing decision, and the effect of mimetic pressure on insourcing decision intentions and behaviour, while grounding our model in the Theory of Planned Behaviour (TPB). We test hypotheses with data gathered in a vignette-based experiment among 145 managers and apply stepwise regression analysis to find support for the positive effects of attitude and mimetic pressure on intentions to insource. Our results found no support for the effect of managers’ PBC. We find moderation effects among the internal drivers (attitude and PBC) and between internal and external drivers (attitude and mimetic pressure) on insourcing behaviour. With these findings, we provide evidence of a unique boundary condition to the TPB in the insourcing context by explaining supply chain design choices with neo-classical and behavioural theory. We emphasize important behavioural aspects in insourcing decision-making and caution supply managers in this regard.     

高管机会主义品行与公司信息披露决策

文章构建相应策略识别了高管机会主义品行，并探究其对公司信息披露决策的影响。研究结果表明，高管的机会主义品行会显著增加公司信息披露违规、真实盈余管理行为；提升公司选择非国际“四大”会计师事务所的概率，并支付更高的审计费用。随着高管机会主义水平上升，公司更有可能作出上述决策。进一步地，国有产权能在一定程度上抑制高管机会主义品行对信息披露质量的负面影响，却显著增加了公司应计盈余管理；当高管机会主义水平较高时，国有产权也无法发挥有效治理作用。从经济后果看，高管的机会主义品行能被资本市场识别，并显著减损公司未来价值。