Exploring Value‐Based Management Sophistication: The Role of Potential Economic Benefits and Institutional Influence

The complexity of value‐based management (VBM) is often not captured in empirical research. In particular, potential differences in the extent of VBM implementation are not considered. Firms are predominantly classified dichotomously into either VBM “adopters” or “non‐adopters.” In this study, we aim to fill this gap by introducing a framework to assess differences in the extent of VBM implementation (VBM‐sophistication) based on publicly available data. This approach enables us to study determinants of VBM‐sophistication based on a hand‐collected data set comprising 2,683 firm‐year observations from 16 European countries between 2005 and 2014. Specifically, we investigate (i) whether potential economic benefits associated with VBM implementation lead to a higher level of VBM‐sophistication, and (ii) if this relation is influenced by extra‐organizational institutions (e.g., industry norms). Our results indicate that companies exhibit higher VBM‐sophistication if certain firm characteristics that increase the potential economic benefits of VBM are present. Moreover, our study provides evidence that this effect is enhanced by extra‐organizational institutions that pressure and support firms in realizing the potential benefits of higher VBM‐sophistication.     

互联网背景下市场营销专业课程思政教育的探索与实践——以“消费者心理与行为”课程为例

"课程思政"建设已纳入高校思想政治教育体系,借助专业课教学开展思政教育已成为高校思政教育研究热点,市场营销专业课程思政建设也在全面推进。为探索互联网背景下市场营销专业课的课程思政建设,以"消费者心理与行为"课程为例进行教学实践,提出课程分析、课程思政融入主题的选择、教学方法设计等课程思政建设的关键问题解决方案,增强思政教育的时代感和实效性,以期为市场营销专业全面推进课程思政建设提供有价值的参考。     

乡村集体经济发展的全面振兴价值与实践途径——以福建省南安市蓉中村为例

乡村振兴是时代的使命,乡村振兴的基础是经济的振兴,关键是新时代理念下的集体经济发展。只有集体经济发展了,才能充分体现社会主义农村经济制度的优越性,适应乡村全面振兴的要求,为乡村基层组织提高引领力、组织力和战斗力奠定基础;为乡村经济、政治、文化与环境全面协调发展提供支撑,为乡村居民实现美好生活建立基本保障。而乡村集体经济发展的重要途径在于始终坚持习近平总书记提出的具有普遍指导意义的"晋江经验";在于坚持因地制宜地选择产业、依托龙头企业,在城乡统筹中走抱团发展之路;在于坚持辩证统一观念下的"口袋"与"脑袋"、经济与社会、内涵发展与外在协作的协调与推动。     

基于政校企协同的高职专业顶层设计的探索与实践——以广东职业技术学院为例

按照"扬优、扶重、培新、集群"的专业发展策略,广东职业技术学院开展了专业顶层设计的研究与实践,构建以纺织服装为特色、现代产业为重点、其他专业为拓展的专业格局.其探索与实践对当下高职院校专业建设颇具启示意义.未来高职院校应从专业建设的高职性、地域性、独特性入手,加强特色课程开发与建设力度,培育特色专业,促进校企对接、产教融合,提高专业建设水平,建立健全专业预警机制.     

The M4 Competition: Results,findings, conclusion and way forward

The M4 competition is the continuation of three previous competitions started more than 45 years ago whose purpose was to learn how to improve forecasting accuracy, and how such learning can be applied to advance the theory and practice of forecasting. The purpose of M4 was to replicate the results of the previous ones and extend them into three directions: First significantly increase the number of series, second include Machine Learning (ML) forecasting methods, and third evaluate both point forecasts and prediction intervals. The five major findings of the M4 Competitions are: 1. Out Of the 17 most accurate methods, 12 were “combinations” of mostly statistical approaches. 2. The biggest surprise was a “hybrid” approach that utilized both statistical and ML features. This method’s average sMAPE was close to 10% more accurate than the combination benchmark used to compare the submitted methods. 3. The second most accurate method was a combination of seven statistical methods and one ML one, with the weights for the averaging being calculated by a ML algorithm that was trained to minimize the forecasting. 4. The two most accurate methods also achieved an amazing success in specifying the 95% prediction intervals correctly. 5. The six pure ML methods performed poorly, with none of them being more accurate than the combination benchmark and only one being more accurate than Naïve2. This paper presents some initial results of M4, its major findings and a logical conclusion. Finally, it outlines what the authors consider to be the way forward for the field of forecasting.     

Risk management in local authorities: An application of Schatzki's social site ontology

Prior research has devoted limited attention to studying changes in organisational risk management (RM) practices. This is despite continuous dissatisfaction from academics and practitioners with organisations' ability to manage risks. We draw on Schatzki's social site ontology to study RM practices of two New Zealand local authorities that both experienced (earthquake) risk events and whose RM practices could be expected to change. We extend recent research utilising Schatzki, by finding that practical intelligibility and general understanding mutually affect each other in the organising of practices. Further, we extend Nama and Lowe’s (2014) addition to Schatzki by highlighting the importance of including teleological structures and accounting devices into the mutually constitutive relationship between general understanding and affectivity. Finally, we contribute to RM literature by proposing that changing the general understanding (in addition to the mere implementation of RM tools) is an important way of making RM change fundamental and sustainable.     

提高中式面点实践课程的有效性

本文探讨如何提高面点烹饪实训教学有效性的对策,分局多年来在面点烹饪实训教学中的经验研究教学改革相关内容。     

次贷危机期间我国流动性管理操作评析——基于流动性测度

本文运用相对指标法设计真实货币缺口系数来测度我国在次贷危机期间的流动性状况,并对流动性供给状况进行了区间划分。在此基础上,本文归纳了人民银行流动性管理的操作实践,并对其实践效果进行评析,指出引进计量模型用于流动性测度的必要性,认为人民银行的流动性管理操作基本满足我国流动性管理需求,流动性管理工具的作用效果存在差异,其中法定存款准备金率对于调整货币供给量的作用不明显,再贴现政策的恰当使用强化了政策的综合效应。     

中外绩效预算的背景比较及西方绩效预算实践的中国启示

本文力图对中外绩效预算的背景条件进行比较分析,并从此比较中得出我国实施绩效预算的必要性及其必然性;并对西方目前成功实施的新绩效预算的实践现状进行研究分析从而得出我国进行绩效预算改革的借鉴与启示。     

创新运用标准化理念 优化社会经济管理水平——刚性法律模式下柔性管理手段的实践与思考

本文从加强社会主义法制、完善市场经济秩序、构建和谐社会这三个角度对标准化工作进行了审视,并以上海实施标准化战略的实践为切入点,运用标准化工作＂规范性、有效性、科学性＂的三大核心理念,就如何创新管理理念,形成符合社会经济发展规划和需求的标准化管理模式进行了深入剖析,希望引起共鸣和思索。在深入剖析的基础上,笔者从如何全面推进标准化管理这一视角出发,有针对性地提出了创新工作体制、设立奖励制度、完善服务体系和加强队伍建设等意见与建议,以期达到引起全社会对标准化这一柔性管理手段重要性的认识,进而促进政府职能管理部门积极运用标准化手段来管理社会,推动产业发展,提升综合竞争力,为上海国际化大都市的建设和发展做出应有的贡献。