审计项目后评价框架构建

审计项目后评价框架为认知审计项目后评价提供模板,对审计项目后评价实践有着重要意义.文章尝试构建审计项目后评价的理论框架,运用系统分析方法分析审计项目后评价框架结构及其组成要素,深入剖析各组成要素之间的联系,探讨审计项目后评价与审计项目后评价环境的互动关系.     

市政建设项目后评价研究

以实际的市政项目后评价工作为基础,分析目前市政项目后评价的研究现状,从评价目的、评价依据、评价内容和评价方法等方面说明市政项目后评价与一般项目后评价的区别。     

浅析投资项目后评价

投资项目后评价是项目管理的重要内容。项目后评价与前评价是项目生命周期的不同阶段,在评价方法和内容上有所不同。目前在项目后评价中还存在一些问题。需要建立和健全项目后评价的制度和信息反馈机制、转变对后评价的认识、建立项目后评价专业组织及专项资金、投资项目资料的收集保管等。     

水利建设项目后评价刍议

项目后评价是项目周期中不可缺少的重要环节,是项目决策管理不可缺少的重要手段,它对改进和完善项目决策水平,提高投资效益具有重要意义。文章以水利建设项目后评价为对象,探讨了水利建设项目前评价与后评价的区别,分析了水利建设项目后评价的特点和内容,提出了完善我国水利工程项目后评价的建议。     

企业构建投资项目后评价管理体系的策略探讨

科学实施项目后评价有助于企业形成科学决策并增强投资项目管理效益，目前越来越多的企业开始重视实施投资项目后评价。本文阐述了项目后评价管理体系的含义，论述了企业建立投资项目后评价管理体系的原则，探究了企业建立投资项目后评价管理体系的策略，以期为企业建立投资项目后评价管理体系提供参考借鉴。     

市政建设项目后评价成功度研究

市政建设项目后评价能够提高决策投资管理水平,可以加强对项目的管理,制约项目参与方的行为。本文介绍了市政建设项目后评价的体系,评价内容和评价特点,分析了市政建设项目后评价的方法,并重点分析了市政建设项目后评价成功度方法。     

火电厂技改项目后评价指标体系研究

文章根据火电厂技改项目的特点和评价目的,设计了十七个项目后评价指标,完善了火电厂技改项目后评价指标体系框架,对电厂开展技改项目后评价有现实意义,同时运用AHP法确定了各个一级评价指标的权重,设计了火电厂技改项目综合后评价模型,摸索出一套完整的火电厂技改项目后评价方法,为火电厂进行技改项目后评价提供了理论基础。     

供电企业项目投资财务后评价体系建设

财务后评价是项目后评价的一个重要组成部分,供电企业项目投资财务后评价对指导项目建设有重要意义。文章介绍了项目后评价的发展,分析了供电企业项目投资的特殊性,结合国内外财务后评价研究现状,提出建立以财务后评价指标为核心的,基于TOPSIS法的连续、动态项目后评价体系,从而为供电企业在项目投资建设方面提供相应借鉴。     

如何在国企中有效推行项目后评价内部审计

本文从项目后评价的含义入手，分析了项目后评价内部审计的发展过程及意义．阐述了项目后评价内部审计的特殊性和难点。从完善管理体系、构建风险评估机制、组织实施项目后评价审计具体步骤、建立后评价跟踪监控机制等方面探讨了建立项目后评价内部审计的可行性操作模式。     

农村配电网改造项目后评价研究

文章首先分析了农村配电网改造项目后评价指标体系,包括项目实施过程、项目运行效果后评价、社会效益可持续性后评价等指标,随后介绍了农村配电网改造项目综合评价方法及步骤,最后分析了项目后评价的典型方法中的模糊综合评价模型,希望能给相关人士提供一些参考。     

Development in Information and Communications Technology (ICT) Statistics at the Australian Bureau of Statistics

This paper outlines the ICT statistical developments that the ABS has undertaken over recent years. These developments have been on both the supply side (ICT industry) and the demand side (use of IT by sector). The content of ABS ICT surveys has changed significantly over the last few years and are expected to develop further in line with industry changes and emerging policy needs.
Recent developments in household collections have been the inclusion of IT use questions in the 2001 Census of Population and Housing and in various ABS social surveys such as Children's Participation in Culture and Leisure Activities. Annual business IT use surveys are now conducted and include topics such as Internet commerce and IT security. Biennial ICT industry surveys are conducted to provide data on ICT production, imports and exports, ICT industry employment, performance and structure information. An Internet activity survey is run every six months and provides regional Internet access details and infrastructure details on Internet service providers.
A major development for 2002–03 will be the compilation of an ICT satellite account. ABS intends to produce an ICT Information Development Plan to guide its future statistical development work in the ICT field.     

Value at Risk in the Suburbs: Eminent Domain and the Geographical Politics of the US Foreclosure Crisis

Several US counties and local governments have recently considered a novel solution to the foreclosure crisis. They plan to use eminent domain to compel the owners of mortgage debt—and specifically of private‐label mortgage‐backed securities—to sell the debt to the government at a price reflecting the loan's market value. The government would then restructure the debt and resell it to new investors. The plans are striking because—in contrast to both development‐driven eminent domain and the federal subprime bank bailout—they would force investors to assume asset devaluation and increased long‐term risk. Notably, the plans have emerged as an instance of financialization‐focused politics in suburbs and suburban cities of color, specifically majority‐black and ‐Latino/a suburbs. Local support for the plans, we argue, is rooted in the long‐term disinvestment of these ‘suburbs of exception', which became targets of subprime lending and eventually sites where the ‘financial exception' has been localized. But these demographic shifts, fragmentation and fiscal pressures have at the same time created a suburban political terrain in which the plans have gained their strongest political support.     

Towards a Theory of Serendipity: A Systematic Review and Conceptualization

Serendipity – the notion of making surprising and valuable discoveries – plays a major role in the success of individuals and organizations alike. Previous research has established the importance of serendipity and identified important individual- and organizational-level antecedents. However, the literature has been dispersed and the boundaries of the concept have been blurry, leading to a lack of conceptual clarity and structure, and thus limiting validity and managerial actionability. Based on a systematic literature review, I synthesize existing management-related research on serendipity and explicate the emergence and composition of serendipity in the organizational context. I first identify three necessary conditions that differentiate serendipity from related concepts such as luck or targeted innovation: agency, surprise, and value. Then, I draw from the literature on sensemaking, event-based theorizing, and quantum-based approaches to management to conceptualize the process of cultivating serendipity in the organizational context as a process of enabling potentiality and materialization, and develop a multi-level theory of (cultivating) serendipity. This conceptualization contributes to our collective understanding of how, why, and when (i.e., under what conditions) organizations can leverage the value in the unexpected, which opens up fruitful avenues for further research.     

Accountability of NGOs in Bangladesh A critical overview

NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders.     

Towards an Asian model of human resource management? A comparative analysis of China,Japan and South Korea

There has been much discussion regarding the possible decline and weakening of national systems of human resource management (HRM). Yet, culture and institutions are often cited as the major stumbling blocks to this outcome. Such constraints may dissipate in the analysis, particularly if ‘regional clusters’ are considered where geographic and cultural closeness and ‘openness’ to similar economic pressures exist. In such cases, it might be postulated that convergence in HRM will occur. We argue that China, Japan and South Korea represent such a cluster. This article examines these countries, to see if a degree of convergence is taking place and if it is towards an identifiable ‘Asian’ model of HRM. A model of change is presented that distinguishes between levels of occurrence and acceptance. Details of the development and practice of HRM in each country are then set out. The article ends with a discussion and implications section and a brief conclusion.     

Ansätze und Ergebnisse anglo-amerikanischer M&A-Forschung

Based on a review of established U.S. management journals (1995–2003), six schools of thought are identified within the Anglo-American M&;A research: “Capital Market”, “Principal/Agent”, “Industrial Organization”, “Organizational Behavior”, “Human Resources” and “Strategic Management”. The literature review shows that the definition of M&;A success, the methods applied, and insights from empirical research differ according to the respective school of thought. Empirical studies focus on the resource combinations of merger partners, the specific circumstances of merger negotiations, and on integration management as antecedents of merger performance. Unfortunately, empirical findings have not yet provided reliable explanations for M&;A success. Based on the current state of Anglo-American M&;A research, the authors discuss implications for business practice, identify research gaps, and propose areas for future research.     

Introduction of New Technology with a Sound Transition of the Input-Output Structure

We examine the general equilibrium repercussions associated with the introduction of new technologies, using the generalized Leontief system that allows technological substitutions. We show that an untested introduction of cost-increasing technologies in any industry may result in creating a non-productive technological structure that does not satisfy the Hawkins-Simon condition, following the autonomous dynamic adjustment process with structural transitions in the economic system. Therefore, we propose a practicable control scheme of introducing cost-increasing technologies that strictly avoids the creation of non-productive structures in all periods of structural transition, using the available information on the ex ante technological structure.     

The Creation of the Office for National Statistics

A new Office for National Statistics was created in the United Kingdom in 1996 following a series of developments designed to strengthen the relevance and integrity of statistics. This paper describes these fundamental changes and sets out a blueprint for future progress. It also sets current developments in the United Kingdom in an historical and international context.     

What helps? Women engineers' accounts of staying on

We have considerable understanding of the obstacles that women engineers encounter and the reasons that they leave the field, but we know less about what enables them to remain. Adopting an interpretivist approach, this article examines how a group of British women engineers in two FTSE 100 companies account for “staying on” in their male‐dominated work settings. We delineate four specific forms of help that facilitate women's retention in the field. We argue that exposure to help leads to women developing a habitus that enables them to continue working in engineering. To conclude, we draw on our findings to outline HR practices that will facilitate supportive relationships in the workplace and pave the way towards developing more positive organisational climates.     

论现代物流企业的发展观

物流业经过诸多年的发展目前已经成为最热门的行业之一,物流企业的注册数量也与日俱增,达到前所未有的规模。毋庸置疑,任何企业都希望自己迅速做强做大,并成为真正现代物流企业的典型代表,要实现这一目标一个首要问题就是要解决现代物流企业的发展观问题。