民族文化价值观与预算控制偏好关系实证研究

采用Hofstede et al(2008)的方法量度工作相关文化价值观,以维吾尔族、哈萨克族、回族和汉族为对象,研究其工作相关文化价值观对预算控制偏好的影响。根据新疆地区四个民族144家企业的1394份有效问卷的数据,采用典型相关分析发现,民族文化价值观对预算控制偏好有重要显著影响。     

青年员工职业发展与BMI指数关系的研究

目的：了解BMI值与企业员工职业发展（以岗位差异为指标）的相关性。方法：对象为徐州某国有企业一加工车间2011年到2012年期间入职的68名青年员工,调查他们的性别,身高、体重,计算出BMI值,和2014年年底他们所在的岗位。结果：（1）职业发展的性别差异不具有统计学意义（=0.04824,P=0.8262）;（2）BMI在职业发展不同的员工之间存在显著差异（t=3.629,P=0.0052<0.01）。低收入岗位员工的BMI值要高出高收入岗位员工BMI值19个百分点。结论：BMI指数与员工未来发展呈负相关关系。     

中外合资企业管理控制理论研究述评

在概念上管理控制（MC）既不同于特别关注会计信息的内部控制（IC）,也有别于重点关注资本市场的公司财务管理（FM）。管理控制也经常与管理会计（MA）、管理会计系统（MAS）、管理控制系统（MCS）和组织控制（OC）等概念交叉使用（Robert H．Chenhal,2003）,在内容上主要包括战略规划、治理机制、控制方式与工具、预算、责任中心、成本控制、业绩评价与激励、文化渗透等。     

企业集团财务管理体制思考

企业集团财务管理体制一般包括集权制财务管理体制、分权制财务管理体制和相融制财务管理体制。集权制财务管理体制是在企业集团内部,总部或母公司相关财务部门对下属不同层级子（分）公司和成员企业（以下简称“成员企业”）的所有财务管理决策权都进行集中统一掌管、子公司没有财务决策权、只有日常财务执行权的财务管理体制;分权制财务管理体制是在企业集团内部,总部只保留对子公司的重大财务决策权或审批权,而将部分财务决策权与日常运行管理权下放到子公司,子公司在授权范围内的决策采取备案制的财务管理体制;     

民营企业分部经理报酬方案影响因素的实证分析

本文根据114家民营企业的数据研究了民营企业分部经理报酬方案的影响因素,结果发现,员工工作难度和技巧、工作努力程度和责任心与分部经理报酬方案之间不具有统计上的显著相关性;企业规模与分部经理基础报酬之间有正相关关系,与报酬结构不具有显著相关性;财务业绩中,人均销售收入和利润指标与分部经理报酬之间不具有统计上的显著相关性,而资产报酬率与分部经理基础报酬之间有正相关关系,与报酬结构不具有显著相关性。上述发现对于民营企业设计合理、有效的激励方案有重要指导意义。     

基于面板数据的上市公司财务绩效与内部控制指数实证研究

有效的内部控制在企业的经营目标达成、良好绩效表现中发挥着重要的作用。通过我国沪深两市部分上市公司2011年-2013年的财务绩效面板数据样本,考察上市公司内部控制指数与财务绩效的相关性。实证研究结果表明:上市公司内部控制指数与其每股收益、净资产收益率显著正相关,与托宾Q值没有显著相关关系。有效的企业内部控制有助于带来会计基础的财务绩效,内部控制有效性与上市公司市场基础的财务绩效没有显著相关关系。基于此,提出了相关的对策建议。     

医学生职业价值观现状调查及思想政治教育对策研究

目的:为了解医学生职业价值观现状并有针对性地开展思想政治教育,选取北京中医药大学1,003名医学本科生进行问卷调查.结果:不同年级学生对医生职业从业者素质要求和医学生就业状况认知上没有明显差异(p>0.05),而对职业发展前景和从事医学相关职业上存在差异(p<0.01,p<0.05);学生在选择职业时首先看中职业价值观...     

TMT团队过程、企业文化对企业业绩的影响

把企业文化引入高管团队(TMT)理论,并对相关文献进行梳理,提出理论假设,构建结构方程模型,对有效样本数据进行实证分析,探究TMT团队过程、企业文化对企业业绩的影响。研究结果表明:TMT内部团队过程对企业业绩的两个维度均有显著的正向影响,外部团队过程对企业业绩的两个维度均有正向影响,但不显著;企业文化的精神文化对企业业绩的两个维度均有显著的正向影响,制度文化对财务业绩维度有显著的正向影响;TMT团队过程的两个维度对企业文化的三个维度均有显著的正向影响;企业文化对TMT团队过程和企业业绩具有部分中介作用。     

试论当代中国秘书文化的兼容并包

秘书文化是历代秘书工作者在长期的秘书实践中形成的,以秘书职业价值观为核心的精神文化和行为规范,以及与其相适应的物质表现形式。本文所指的是狭义的秘书文化,即秘书职业所包含的独特的价值观、基本信念、道德规范和精神风貌等意识形态[1]。秘书文化具有鲜明的历史性和民族性,即不同时代的秘书文化,其内涵不尽相同;不同民族的秘书文化,其特点也不尽相同。这要归因于不同时代和不同民族文化对秘书文化的浸淫及影响。在全球化进程不断深入,不同民族文化相互激荡交汇的今天,如何对待传统文化及国外秘书文化的影响,成为当代中国秘书文化发展进步必须考虑的重要问题。     

高职学生职能培养与校园文化建设融合摭谈

在激烈的市场竞争中,企业青睐的是有经验、有准备的"职业人"。但是,我国高等职业院校在教学管理和校园文化建设方面与企业管理和企业文化之间存在极大的差异,导致很多毕业生在短时期内无法融入企业文化。因此,高职院校应大力引入现代企业文化,实现企业文化与校园文化的融合。这方面的具体措施包括:加强学生职业生涯规划教育;提高教师队伍的企业文化修养;建设以培养职业能力为核心的岗位课程体系;以自由创新为指导,改革教育教学;加强人文通识教育,培养现代公民,促进学生可持续发展;建设致力于创新的校园文化。总之,高职院校应在深入把握现代企业和现代文化核心要素的基础上,建设以现代职业能力培养为目标的校园文化。     

Comparing the success of male and female expatriates from a US-based multinational company

This paper examines the differences between male and female expatriate employees along three criteria of global assignments: (1) cross-cultural adjustment, (2) desire to terminate the assignment and (3) supervisor-rated performance. Participants were ninety-eight expatriate employees from a US-based multinational organization. The countries to which these expatriates were assigned varied along the four work values proposed by Hofstede (1980). These dimensions were used first to determine which of the underlying cultural work values are associated with the number of women in managerial positions. The results suggest that all of the dimensions, except masculinity, were related to the participation of women in managerial roles. Second, these dimensions were used to examine whether these work values differentially affect male and female expatriates' success. Two work-values (power distance and masculinity) negatively affect the cross-cultural adjustment of expatriate women (compared to their male counterparts). These results suggest there are no significant differences between men and women in either supervisor-rated performance or desire to terminate the assignment, regardless of cultural values. The implications for why certain work values may negatively affect women's cross-cultural adjustment are discussed.     

An exploration of the HRM values of Chinese managers working in Western multinational enterprises in China: implications for HR practice

This paper qualitatively explores the nature of human resource management (HRM) values of local Chinese managers working in Western-based multinational enterprises in China and also considers how these values are associated with preferences for HR practices. The study involves the use of repertory grid interviews with 36 local Chinese managers. The study shows that interviewees reflected a high level of assimilation and internalization of many Western HRM values. Interviewees also retained many traditional Chinese values, thus highlighting the role of institutional and cultural forces on HRM. However, among these local managers, there was clear decline in some traditional Chinese values, such as ‘harmony’ and ‘virtue’. A further interesting finding was the co-existence of paradoxical values of collectivism and individualism among the managers. Analyses of repertory grid data and interview comments also highlight that preferences for HR practices is associated with these underlying HRM values.     

审美活动中的“二律背反”现象之成因分析

人类通过审美活动更好地感知世界,在这项活动中,审美主体发出审美信息,通过一系列复杂的活动,审美客体反馈给审美主体以意象,而这个意象是客体自身以及经过主体加工的意象,相同的客体在不同的主体那里有时会有截然不同的审美结果,这就造成了审美活动中的"二律背反"现象。出现这种现象的原因有:感情因素、文化因素、价值因素以及其他因素。     

Cultural barriers to the use of Western project management in Chinese enterprises: Some empirical evidence from Yunnan province

The Western project management (PM) approach requires the use of not only PM technology but also PM values/beliefs. This research is concerned with the likely cultural barriers for Chinese enterprises to use the PM approach. The literature review reveals the four cultural barriers of the Doctrine of the Mean, Strong Hierarchy, Family Consciousness, and Boss Orientation. Then, through a questionnaire survey at Yunnan province, this research provides some empirical evidence about the actual status of the four cultural barriers. In general, the Chinese traditional values/beliefs of Strong Hierarchy, Family Consciousness, and Boss Orientation are empirically major cultural barriers, and the Doctrine of the Mean is not. In addition, this research empirically reveals the differences in the cultural barriers among different types of enterprises and that appropriate PM training is very important to overcome the cultural barriers. Limitations of this research are also discussed.     

Attitudes to pay systems:an exploratory study within and across cultures

The present study investigates employees’preferences for criteria that are used in pay systems, namely, performance, cost of living, tenure, educational qualification, collective bargaining, skill, market rate, responsibility and special demands. The study also explored variation and similarities of employees’preferences for the criteria across four countries, namely Australia (N = 162), Indonesia (N = 100), Malaysia (N = 129) and Hong Kong (N = 39). The results indicate that the respondents prefer multiple criteria to determine their pay. Preferences for length of service and educational attainment were found to be significantly different across countries, particularly between Australian and Asian samples (Indonesian and Malaysia). This variation is, in part, attributed to cultural differences. Other variables, such as age, educational qualification, position, and industry sector, have been found to be significant correlates of preference for pay systems. Implications for reward management have been discussed.     

The impact of cultural value orientations on individual HRM preferences in developing countries: lessons from Kenyan organizations

The intention of the study is to examine the impact that individual national culture value orientations have on the preference for the design of HR policies and practices. The value orientation structure and preferences for thirty-four HR design choices are studied in a sample of 274 Kenyan employees from eight multinational, state and private domestic firms operating in the manufacturing and processing sector. The study shows that the HR design choices of Kenyan employees reflect the following picture across four factors: high HR involvement/participation: high predictability of rewards; performance rather than loyalty-based policies; and moderate levels of HR empowerment. Kenyan employee value orientations reflect: activity thinking over activity doing; individual over collective relationships; relationship to nature mastery over relationship to nature harmony; low subjugation to nature; and human nature evil (manipulative). More importantly, three out of the four HR preference factors are valuesrelated, i.e. the individual's value orientation is highly predictive of their preference for the design of HR policies and practices. From 9 per cent to 19 per cent of the variance in preferences for involvement, empowerment and predictability of rewards is accounted for by national culture value orientations. HR involvement preferences are related to activity thinking values. Predictability of rewards is related to high activity doing. Empowerment HR is related to low relationships hierarchical values. Preferences for performance versus loyalty-based HRM are intriguingly values-free judgements, although ethnic factors play a role here.     

The influence of follower cultural orientation on attitudinal responses towards transformational leadership: evidence from the Chinese hospitality industry

In addition to extending the empirical investigation of the relationship between transformational leadership and follower affective commitment to the Chinese hospitality industry, this study makes a theoretical contribution by investigating the influence of individually held cultural values on this relationship. Building on previous research which has examined whether collectivism moderates the transformational leadership/affective commitment relationship, this study investigates the moderating effects of two additional cultural value orientations, namely power distance and uncertainty avoidance. Hierarchical regression analysis was utilized to analyse survey data from 398 employees of four Chinese hotels in Zhejiang Province. In addition to finding a positive relationship between transformational leadership and affective commitment, data analysis revealed that followers low in power distance exhibited higher levels of affective commitment when working under a transformational leader than those high in power distance. In addition, followers high in uncertainty avoidance and collectivism exhibited greater commitment when working under a transformational leader than those low in uncertainty avoidance and collectivism. These findings clearly indicate the importance of within-country cultural differences to the effectiveness of leaders in the workplace.     

A cross-national comparison of cultural value orientations of Indian,Polish, Russian and American employees

This study examines the cultural value orientations (VOs) of employees (managerial and non-managerial) working in three categories of organizations (professional, technical and local services) in India, Poland, Russia and the USA. The analysis is conducted at both the national and organizational levels. The paper hypothesizes cultural differences at the country level and cultural similarities among employees working for professional and technical oriented organizations and divergence in the VOs of employees working for local services organizations. It also hypothesizes differences in the VOs of managerial and non-managerial employees in the four countries. The investigation has been conducted with the help of a questionnaire survey of 1,852 respondents. The outcomes of the analysis show that there are both cross-country cultural differences and similarities among the VOs of employees of the four nations. Further, significant cultural convergence emerges in the VOs of employees working for both professional and technical organizations, however, no significant cultural similarities or differences are observed for employees of service-based organizations in the four countries. There are some similarities emerging between managerial employees in the research countries. The research contributes to the fields of cross-cultural management, international management and international human resource management.     

滇西北维西地区基础地质调研的新认识

经1∶25万区域地质调查,滇西北维西地区的基础地质取得4个方面的新认识:①石鼓群进一步划分为石鼓岩群(Pt1S.)、巨甸岩群(Pt3J.),二者的变形变质特征有明显差别;②吉岔超镁铁-镁铁岩带进一步划分为吉岔超镁铁-镁铁-斜长花岗岩带、维登镁铁岩带,二者的岩体产状、接触关系、岩石组合、变形变质特征有明显差别,成因类型分属科迪勒拉型蛇绿岩、沿断裂带侵入的镁铁岩;③鲁甸花岗岩划分为拉美荣超单元(T1-2LM)、打米杵超单元(T3DM),二者的构造背景、成因类型、就位机制、岩浆活动时期有明显差别,是拜惹布错-若拉岗日-金沙江结合带俯冲消减、碰撞造山的物质记录;④维西地区构造变形划分为3个造山阶段、4期变形旋回、6个构造群落,较完整地反映了金沙江、澜沧江洋盆的形成前、演化期及消亡后的构造运动和构造变形情况。     

基于ISO9001:2008标准构建QEO一体化管理体系

质量管理体系(QMS)、环境管理体系(EMS)及职业健康安全管理体系(OHSMS)在构建和独立运行等过程中存在着诸多问题,为此,不少组织提出了构建QEO一体化管理体系的要求。构建QEO一体化管理体系应以ISO9001:2008标准的要求为主体有机整合ISO14001和OHSAS18001标准的要求,保证对所有要素的有效控制。