“倒挂型”土地利用总体规划的耕地保护效果评价

研究目的:揭示"倒挂型"土地利用总体规划与耕地保护效果之间的关系,以期为国土空间规划的编制提供参考。研究方法:倾向值匹配法。研究结果:(1)耕地"倒挂型"规划对耕地面积净变化的影响具有统计显著性,2006—2008年,耕保指标"倒挂型"规划使耕地面积净变化量平均减少2.270万hm2;(2)2010—2016年,耕保指标"倒挂型"规划使耕地面积净变化量平均减少0.496万hm2;(3)建设用地"倒挂型"规划对耕地面积净变化量并无显著影响。研究结论:在省级政府耕地保护责任目标考核的制度环境下,耕地"倒挂型"规划对地方政府形成一定压力,促使各级政府采取措施加以应对,从而使得"倒挂型"规划在一定程度上降低了耕地净减少量。     

Value Relevance of Comprehensive Income for the Canadian Market*

The value relevance of comprehensive income (CI) compared to net income (NI) remains unresolved. We look at this issue in the Canadian market, using association methods to determine the value relevance of reporting CI and other comprehensive income (OCI) components for stock prices and returns. The sample consists of all the firms in the S&P/TSX Composite Index that prepared their financial statements according to Canadian standards or International Financial Reporting Standards (IFRS) over the 2008–2016 period. Although we find no evidence that CI is more value relevant than NI for stock prices and returns, we note that some OCI components are incrementally value relevant beyond NI for both amounts. In addition, financial services firms differ from other companies in terms of the relationships between some of their OCI components and prices or returns, with such firms even driving some relationships. Relationships between OCI components and prices or returns are also affected when data from the financial crisis period are excluded, with some relationships even changing after IFRS adoption. These results inform Canadian standard setters and financial statement users that OCI components are decision useful for the Canadian market.     

Pursuing your leader development: Lessons from 101 executives

To lead effectively in a VUCA (i.e., volatile, uncertain, complex, and ambiguous) environment, leaders must quickly and continuously acquire new skills. However, formal development opportunities aren’t nearly enough to support the ongoing skill development leaders need to manage the level of complexity and change they are facing. Instead, leaders must take ownership of their own development. In this paper, we describe a straightforward, four-step process that leaders can implement to pursue their individualized development through leader development planning. Specifically, we walk leaders through the evidence-based steps of creating their unique leader development plan (LDP), including (1) identifying their leadership strengths and weaknesses, (2) setting effective leader development goals, (3) designing SMART strategies, and (4) reflecting, refining, and realigning their plan. Throughout the article, we detail positive examples as well as common pitfalls that we observed from our work supporting 101 mid- to senior-level leaders in designing their LDPs. Our purpose in doing so is to provide tools and examples to enable leaders at all levels to drive their development at their own pace.     

Target‐Setting,Pay for Performance,and Quality Improvement: A Case Study of Ontario Hospitals’ Quality‐Improvement Plans

This study examines whether difficult targets and quality indicators in executives' pay‐for‐performance (P4P) plans affect performance. The impact of target‐setting and P4P plans on quality improvement in the public sector is unclear. The Ontario government initiated the Quality Improvement Plan (QIP), which requires hospitals to set targets for quality indicators annually and link executive pay to target achievement since 2011. Analyzing Health Quality Ontario's database and hospitals' 2012–2013 QIPs, this study shows greater quality improvement in hospitals with difficult targets than hospitals with easy targets or without assigned targets; however, the positive impact disappears for high‐performance hospitals relative to their peers. We find no significant effect of the use of quality indicators in executives' P4P plans on quality improvement. Copyright © 2018 ASAC. Published by John Wiley & Sons, Ltd.     

企业应收账款管理研究

我国经济已由高速增长阶段转向高质量发展阶段,“提升治理能力,实现高质量发展”是我国面对新变化、新趋势再一次作出的明确路径选择。如何加强应收账款的管理,已经成为现代企业管理中不容回避的问题。论文通过对LD公司应收账款管理的研究,提出改进方案和实施保障措施,有助于解决LD公司应收账款管理的实际问题,顺应企业高质量发展需求,提高应收账款管理能力,推动企业朝着更高质量、更可持续的方向发展。     

Personalized goal-based investing via multi-stage stochastic goal programming

In this paper, we propose a goal-based investment model that is suitable for personalized wealth management. The model only requires a few intuitive inputs such as size of wealth, investment amount, and consumption goals from individual investors. In particular, a priority level can be assigned to each consumption goal and the model provides a holistic solution based on a sequential approach starting with the highest priority. This allows strict prioritization by maximizing the probability of achieving higher priority goals that are not affected by goals with lower priorities. Furthermore, the proposed model is formulated as a linear program that efficiently finds the optimal financial plan. With its simplicity, flexibility, and computational efficiency, the proposed goal-based investment model provides a new framework for automated investment management services.     

面向规划管理的国外国家公园监测体系研究及启示——以美国、加拿大、英国为例

监测对于国家公园的科学保护管理与规划具有重要意义。中国正处于国家公园体制建设初期，有必要深入研究如何建立国家公园监测体系。以近20年来发展迅速的美国、加拿大和英国的国家公园监测体系为研究对象，基于文献调查和比较分析，从监测内容框架与指标、数据管理与转化、组织和保障3个方面梳理在各自资源与管理背景下国家公园监测体系的基本特点，并提取出面向规划管理的国家公园监测体系建设的16个基本要点，为我国提供借鉴和启示。     

国外政府规制对我国零售业管理的启示

本文认为,政府在零售业方面符合自身发展特色的规制及正确定位,对经济增长起着重要的促进作用。当前我国零售业政府规制缺乏整体发展战略,规制体系不完善,规制执行软弱无力。为了促进我国零售业管理变革,文章提出,应建立长远的商业规划和布局,确定零售业合理的发展速度和方向,建立完善的政策法规体系,充分发挥行业协会的监督管理作用,保证规制的有效执行,培养强大的消费者利益集团。     

QM在SAP R/3系统中的运行原理

SAP公司,在中国企业管理界来说绝对不会陌生,SAP可以说是ERP的代名词。SAP公司的R/3系统凭借其自身系统的完美性、极高的成功率,令无数企业爱不释手,但其不匪的身价却又使企业有可望而不可求之感。SAPR/3系统是由SD模块、FI模块、CO模块等组成的企业资源管理系统,且每一个模块都在系统中发挥极其重要的作用。     

大型冶金建设工程项目进度控制研究

研究大型冶金建设工程项目进度控制对提高冶金建设质量水平、控制建设投资具有重要的现实意义。