知识管理与小企业人力资源效益关系的实证分析

为了主动消除全球性金融危机的不利影响.许多中小企业都不同程度的导入了知识管理的理念和实施了知识管理的方法＿这类理念和方法对提升中小企业人力资源效益的效果是有差别的笔者试图通过对知识管理与山东中小企业人力资源效益提升的关系进行实证研究,帮助中小企业准确识别和有效利用知识管理的理念和方法,促进企业人力资源效益的不断提升.     

Exploring the relationship between the human resource management practices and growth in small service firms

This paper seeks to evaluate the relationship between the growth and the human resource management (HRM) practices of small service firms in catering to professional services and the retailing sectors in the UK. The paper reports and analyses the findings of 196 face-to-face structured interviews with small service business owners. Findings suggest that employee empowerment contributes to the sales growth of small firms in the different sectors of the service industry. The study also shows that employee training and recruitment through formal channels contribute to the sales growth of firms operating in the catering sector. This paper argues that contextual variables – the extent of the competition and the availability of the workforce – have a bearing on the HRM practices employed by small service businesses.     

The effect of experience and absorptive capacity on foreign market knowledge

Learning about foreign markets often occurs through collaboration with other firms who have this knowledge. In this paper, we focus on one aspect of foreign market knowledge, which is the knowledge a partner in a dyadic relationship, has of the other partner and of their respective business network relationships. The concept ‘absorptive capacity’ [Admin. Sci. Q. 35 (1990) 128] is used to describe the firm’s ability to use its prior related knowledge and diverse background to identify the value of new information and to develop this into something creative. We develop and empirically test a model of how depth and diversity of experience affect absorptive capacity, and how this absorptive capacity affects the way a lack of foreign market knowledge is perceived as an obstacle in carrying out the ongoing business activity.The results show that the lack of foreign market knowledge in the ongoing business is determined both by the firm’s absorptive capacity generated in dyadic relationships with foreign customers and the customer’s network. The dyadic and network absorptive capacities, however, appear to be used differently in the ongoing business. Dyadic absorptive capacity seems to decrease the lack of foreign market knowledge, whereas customer network absorptive capacity seems to increase it.     

谈在会计工作中对计算机的需要

随着国家经济体制改革和社会主义市场经济的发展,原有在计划经济体制下开发的、以事后核算为主要内容的会计软件,已不能适应管理上的需求,开发和运用事前有预测、决策,事中有规划、控制,事后有核算和分析功能的"管理型"会计软件势在必需.     

The effects of entrepreneurial proclivity and foreign market knowledge on early internationalization

Recent international entrepreneurship literature suggests an apparent tension in regard to the role of foreign market knowledge between the process models of internationalization and the early internationalization of born-global firms. From an entrepreneurial learning perspective, we argue that the tension can be resolved by understanding the source of the knowledge. For early internationalizing firms, foreign market knowledge tends to emanate from the innovative and proactive pursuit of entrepreneurial opportunities across national borders, rather than from incremental accumulation of experience in foreign markets. Using survey data from young international entrepreneurial firms in mainland China, we test and support a mediating mechanism of foreign market knowledge as it relates to the pace and performance of early internationalization. This study contributes to the theoretical development in the emergent field of international entrepreneurship.     

Foreign market entry knowledge and international performance: The mediating role of international market selection and network capability

While the literature emphasizes the importance of knowledge and foreign market knowledge for international performance, it is unclear about the intervening/mediating relationships. From a knowledge-based view and network approach, we posit that previous foreign market entry (FME) knowledge can be used in the selection of international markets and to enhance network capabilities and international performance. We test the relationships between these constructs in a sample of 140 Australian SMEs. We contribute to the international SME literature by explaining important mechanisms through which FME knowledge affects SMEs’ international performance. International market selection and network capability mediate its relationship with international performance.     

The organisational learning system within small UK manufacturing firms

Organisational learning is increasingly being mentioned in the literature as a mechanism for assisting the market performance of small firms. There exists, however, limited empirical evidence on the learning systems utilised to manage the process. A survey was undertaken to acquire data on whether a relationship exists between learning style and the nature of learning systems used by small UK manufacturing firms. The results suggest that as firms move from single towards double-loop learning this is accompanied by the adoption of a more formalised learning system inside the organisation. The implications of these finding are discussed and proposals presented on the needs for further research.     

A global market advantage framework: the role of global market knowledge competencies

The globalization forces engender companies to develop a new set of competencies that would enable the generation of abnormal returns in the global marketplace. This article reviews the extant literature regarding the effect of globalization on organizations and develops a conceptual framework that underlines the importance of knowledge management competencies in creating global market advantage. The knowledge management competencies consist of global customer, competitor and supplier knowledge development, inter-functional coordination and value chain coordination. The relationship between global market knowledge competencies and global market advantage is partially mediated by company's responsiveness. Global market advantage is positively associated with company's strategic and financial performance.     

关于所得税会计处理相关问题探讨

财政部于2006年2月15日发布了<企业会计准则第18号-所得税>,企业所得税会计是会计制度与税收制度规定之间的差异在所得税会计核算中的具体体现.由于我国所得税会计规范互不协调,企业在会计实务中,各种会计处理方法均有使用,致使许多企业的报表在一些项目上缺乏可比性,带来盈余操纵的问题.为了提高会计信息质量,满足信息使用者对会计信息更高层次的要求,有必要选择一种统一、规范、操作性强的所得税会计处理方法.并提出了会计准则与所得税法规协调的几点建议.     

扎根市场是中小企业的立足之本

时下,中小企业抱团过冬成了一个时尚的话题,也是许多中小企业在世界金融风暴面前不得已而为之的一种趋势.     

Exploration and exploitation in established small and medium-sized enterprises: The effect of CEOs' regulatory focus

Based on theory of regulatory focus and organizational ambidexterity, we hypothesize that the level of engagement in exploration and exploitation in a small or medium-sized enterprise (SME) is affected by the respective CEO's chronic regulatory focus. In our analysis of survey responses from CEOs in Switzerland, we find that the CEO's level of promotion focus positively affects the firm's engagement in both, exploration and exploitation, while the CEO's prevention focus is negatively associated with the firm's exploration but not significantly related to its exploitation. The positive associations between a CEO's promotion focus and the firm's exploration/exploitation activities are enhanced under conditions of intense competition.     

The relationship between nutrition knowledge and food behaviour among Finnish homemakers

The purpose of this study was to understand how the different domains of nutrition knowledge are related to health-oriented food behaviour and how both of these are related to socioeconomic factors. The studied population of homemakers (n = 647) answered a mailed questionnaire gathering socioeconomic data, food use data and data on nutrition knowledge. Items measuring both food behaviour and nutrition knowledge were chosen in the areas of fats and dietary energy because of their importance in the Finnish nutrition recommendations. The household context was chosen to increase the understanding of the knowledge-behaviour relationship in everyday settings. The major findings were: nutrition - related beliefs were the best predictors of health-oriented food behaviour (h.o.f.b.); factual knowledge had only weak connections with h.o.f.b.; education and income had stronger connections with h.o.f.b. than factual knowledge; and the connection of practical knowledge oriented with childhood implied that a homemaker's food behaviour was linked with habits adopted from childhood.     

The role of top management networks for market knowledge creation and sharing in China

Despite the paramount influence of top managers within a firm, extant literature has under-researched the specific role of top management in market knowledge development. Drawing on social networks theory, the authors conceptualize a linkage between top management networks (TMNs) and market knowledge management. Based on a sample of Chinese firms, the results show that networking embeddedness of TMNs promotes new knowledge creation, but too much networking embeddedness leads to diminished returns. In addition, networking disparity of TMNs has a negative influence on existing knowledge sharing, and technological turbulence seems to weaken this negative impact. The findings have some important implications for marketing research and for managers on how to obtain superior learning in Chinese Economy.     

Serving those going private: The role of accountancy in privatization

Privatization, as a term and as an art, has been growing steadily in importance since the 1980s. But what is it, and how is it actually accomplished? Mastrangelo and McPhail set forth a primer explaining the basic concepts of privatization, and the roles taken on by the “Big Six” accounting firms and, to a lesser extent, consultancies and investment banks.     

Toward a greater understanding of the market orientation and internal market orientation relationship

The study explores the relationship between market orientation (MO) and internal market orientation (IMO) using the process model of MO development. Data from 370 nonprofit organizations were analyzed using structural equation modeling with maximum likelihood estimation technique. The comprehensive CFA marker method was used to partial out the influence of social desirability bias on the substantive relationships. The study finds that MO works through IMO to elicit desirable employee outcomes, which also contributes to performance outcomes. IMO does not offer direct performance benefits, but it partially mediates the effect of MO on employee-related outcomes. Competing models offering alternative explanations are ruled out empirically by the superior fit of the theoretical model with the data. The study integrates IMO in Kohli and Jaworski’s model of antecedent and consequences of MO and encourages practitioners to embed IMO in their MO development plans.     

The mediating role of alliances in the international market orientation-performance relationship of smes

Enhancing international performance is a critical issue for internationalizing SMEs. Researchers have suggested that firms need to enhance their international market orientation (IMO) in order to increase performance; but the way this association works is rather unexplored. This is important for both theory and practice since its exploration would lead to a better understanding on how SMEs can effectively enhance their international performance. In this paper, we examine whether alliances through which firms access knowledge and resources play a mediating role in the IMO and performance relationship. We investigate our hypothesis on a sample of 94 companies based in the United Arab Emirates. We discovered that alliances mediate the IMO-performance relationship and we extend the knowledge- and resource-based views of the firm.     

Organizational and competitive influences of exploration and exploitation activities in small firms

This study explores organizational and competitive factors affecting exploration/exploitation activities in SMEs by examining the role of entrepreneurial orientation (EO), market orientation (MO) and perceived competitive intensity. We test the relationships among these variables using data collected from 55 manufacturing SMEs operating in the southern part of U. S. The findings provide a strong support for a positive association between EO, MO and exploration/exploitation activities. Perceived competitive intensity was only a significant moderator for the relationship between MO and the degree of exploratory activities. Our findings, hence, suggest the significant role organizational predictors play in enhancing exploration/exploitation activities in SMEs. Implications for research and practice are discussed.     

Post-entry internationalization speed of SMEs: The role of relational mechanisms and foreign market knowledge

Prior research shows that small and medium-sized enterprises (SMEs) can utilize domestic networks with internationally experienced partners to accelerate their internationalization process. Yet, there is a lack of clarity and limited empirical evidence regarding the role of relational mechanisms within these networks in driving post-entry internationalization speed (PIS) of SMEs. To address this gap, this study examines the relational mechanisms-PIS relationship by drawing insights from the relational view to argue that foreign market knowledge mediates the relationship between relational mechanisms and PIS. The hypothesized study model is tested using a structural equation modelling (SEM) technique on a sample of 394 UK based manufacturing SMEs. Our results show that foreign market knowledge acquisition from domestic networks fully mediates the relationship between relational mechanisms and PIS. Additionally, the linkage between foreign market knowledge acquisition and PIS is moderated by domestic environmental hostility, such that the relationship is strengthened when domestic environmental hostility increases. We discuss the contributions and implications of our results and suggest opportunities for future research.     

The investment-divestment relationship: Resource shifts and intersubsidiary competition within MNEs

This paper examines the interdependencies between MNE investment and divestment decisions. We derive a conceptual framework of “segmented intersubsidiary competition” and hypothesize that the competitive pressure of new investments on existing subsidiaries varies by regional dimension. Based on a database of 3524 French MNEs, we analyse intersubsidiary competition and intertemporal adjustment processes of the investment-divestment relationship between 2002 and 2010. Our empirical findings support the theoretical notion of segmented intersubsidiary competition within MNEs: Foreign investments create competitive pressure for foreign subsidiaries to be divested in subsequent periods, where domestic investments spur divestment at home. Inversely, foreign divestments are more likely to create new investment opportunities in the foreign than in the domestic arena. Our differentiations between investments/divestments in EU countries and in non-EU countries shows that the competitive pressure of new investments on existing subsidiaries is mainly limited to the same region.