Strategic Choice and Organisational Context in HRM in the UK Hotel Sector

Human resource management in the UK hotel industry is typically held to be informal, instrumental and associated with poor employment relations. Some studies, however, have identified incidences of more formal, high-commitment HRM indicating greater diversity in employment practices. Using original research undertaken in south-west England, this article examines this diversity and the influence of organisational context in the formation of HRM strategy. By identifying patterns of employee relations practice it is possible to examine the influence of market factors and establishment size and the extent to which there is scope for strategic choice in HRM. The research indicates that whilst larger hotels operating in stable product markets might be more likely to display formal or strategic approaches to employee relations compared to the industry as a whole, this sub-sector still appears significantly divided in the extent to which managers feel able, willing or compelled to invest in associated practices.     

Management Accounting Systems and Organisational Structure

In this paper we present an empirical analysis to test whether organisation configurations and management accounting systems change simultaneously. Using the original application of the fuzzy logic methodology, we analyse the level of development and implementation of the management accounting system and the organisational configuration on a sample of 501 Italian firms. Even though we employ a cross-sectional approach, the results may be interpreted according to the life cycle model. Our findings show that the evolution of the organisational configurations is not always coherent with the relevance assumed by management accounting systems. In particular, we find a large group of companies with a simple organisational configuration and a well-developed management accounting system. We interpret the presence of this cluster dynamically as an intermediate stage of growth towards more complex forms of organisation.     

黑龙江省乳制品行业营运资金内控管理研究

企业一定时期资金盈利水平的高低,主要取决于营运资金管理水平的高低。对于乳制品企业来说,产品的有效期较短,周转速度快,行业利润率低。黑龙江省乳制品企业要做到在激烈的竞争中生存发展,需要结合行业的特点对营运资金进行有效的管理。即营运资金内控流程需要随时根据市场和组织结构的变化,随时进行相应的修订和补充,充分关注制度的可执行度,最大程度上优化企业的营运资金状况。     

第三产业内部结构优化的机理分析

产业结构是不断发展变化的一个动态体系.受相关因素的影响,产业结构系统内各部门会产生一个此消彼长的过程,原有的关系与比例会变得不合理和不协调,需要经常地调整.第三产业内部结构优化,主要包括产业结构合理化和高度化两方面内容.产业内部结构优化的原则,是协调发展、系统稳定;重点发展、兼顾一般;明确阶段、持续发展;调整机制、适应环境.影响结构优化的因素包括供给结构、需求结构、高新技术、产业政策、市场化进程、工业化进程、城市化进程和国际贸易八个方面.第三产业内部结构优化的过程,是调整影响产业结构的决定因素;产业结构得到优化;产业结构效应发挥作用.     

寿险营销人员知识素质结构与寿险业发展相关性研究

本文认为,寿险营销人员知识素质水平的高低直接影响着寿险公司的信誉和寿险市场的健康发展,它们之间成正相关关系.当前我国寿险营销人员知识水平普遍不高,对专业知识缺乏系统、深入的了解;综合能力不够,不能适应市场要求;职业素质良莠不齐,误导客户的现象时有发生;部分营销人员敬业、奉献精神不足,寿险营销队伍很不稳定.这些都已经严重影响到了我国寿险业的公信力和信誉度,影响到了寿险业的可持续发展.文章提出,为促进寿险业可持续发展,必须高度认识提高寿险营销人员知识水平和素质的必要性和迫切性;通过政府主管部门和寿险公司等多方面努力,多管齐下抓好寿险营销队伍建设;依托高等院校,培养高素质创新型、复合型寿险营销人才.     

陕西省服务业内部结构效益分析

依照标准产业分类数据,运用偏离-份额分析法,以全国为参照系研究了陕西省服务业内部结构效益和竞争力水平,以探求其结构特征和变化趋势。结果表明,陕西省服务业总体发展速度高于全国平均水平,但金融业等部门的增长速度低于全国对应部门。结构分量表明所有部门结构优化度较高,但是批发和零售业等部门竞争优势不强,影响其整体实力,成为制约陕西省服务业发展的重要因素,也是陕西省未来服务业深入改革和调整的重点。     

公司治理结构与内部会计控制

近年来 ,公司治理结构引起社会越来越多的关注 ,而公司治理结构的主要问题是各利益相关者责权利的分配问题。内部会计作为信息的传递者与联系权利和利益的纽带 ,能够很好的协调各利益相关者的关系 ,已经成为公司治理结构的核心。由于内部会计控制与公司治理结构的紧密关系 ,完全可以从会计角度出发通过加强内部会计控制来完善公司治理结构。     

Organisational Control and the Self: Critiques and Normative Expectations

This article explores the normative assumptions about the self that are implicitly and explicitly embedded in critiques of organisational control. Two problematic aspects of control are examined – the capacity of some organisations to produce unquestioning commitment, and the elicitation of ‹false’ selves. Drawing on the work of Rom Harré, and some examples of organisational-self processes gone awry, I investigate the dynamics involved and how they violate the normative expectations that we hold regarding the self, particularly its moral autonomy and authenticity. The article concludes by arguing that, despite post-structuralist challenges, some notion of a ‹core’ or ‹real’ self still holds salience for employees negotiating their identities within regimes of control. The assumptions and expectations surrounding this aspect of self are also a pivotal element in the western intellectual tradition that promotes and enables critique.     

英美内部控制监管制度差异探缘及其启示

文章对英美两国内部控制监管制度存在差异的原因进行探究,并分析为何英国内部控制监管政策越来越受到上市公司接受,接着结合我国内部控制监管政策的现状,分析指出其存在的不足,最后就进一步完善我国内部控制监管政策提出改进建议.     

公司治理结构对内部控制的影响

自公司治理结构问题提出以来,国内学者借鉴国外经验对公司治理结构作了大量的研究,对促进公司治理结构的不断完善起到了积极作用,但目前公司治理结构仍存在诸多问题,阻碍着公司的发展。建立有效的公司治理结构的关键是优化股权结构,加强董事会建设,健全、完善公司内部激励与约束机制。     

Total Factor Productivity in the Turkish Insurance Industry

This paper employs the Malmquist total factor productivity (TFP) index to examine the total factor productivity change in the life and non‐life branches of the Turkish insurance sector for the period 2000–2005. The Malmquist productivity index is decomposed into two components: the efficiency change component and the technical change component. The results indicate a decrease of 19.4 % in total factor productivity in the life insurance sector and an increase of 6.1% in the non‐life insurance sector during the sample period. Significant TFP growth in the non‐life insurance sector has occurred during 2003–2005. This growth is seen to be mainly due to the change in production technology. The firms are then split into two groups, domestic and foreign firms, according to their ownership composition. The results indicate a decline in total factor productivity for both groups in the life insurance sector whereas in the non‐life insurance sector, an increase in the total factor productivity of domestic firms is observed.     

生产率分解下流通业内部结构演化及异质性研究

文章运用DEA-Malmquist指数法，在TFP分解视角下考察2004-2015年我国流通业内部结构演化及行业发展异质性。研究表明，我国流通业TFP增长的主导力量是技术进步，技术效率、规模效率及配置效率改进低下。流通业内部结构演化中各行业发展异质性特征明显，TFP及技术进步在各行业间异质程度呈微弱扩大趋势，技术效率及规模效率异质程度明显上升，配置效率差异程度有所下降。体制改革进程及信息技术资源配置是各行业异质化演化的主导机制。     

寿险行业满意度仍然偏低

<正>改革开放20多年来我国经济持续稳定地保持较高的增长速度,保险业在此过程中也受益匪浅,取得年均增长30%以上的成绩,成为国民经济增长最快的行业之一。成功进入WTO后的5年时间里,外资保险公司不仅引进了资本,更重要的是带来了先进的技术和专业管理经验,例如经营方针、公司管理、产品创新、营销体制等,促进了行业的整体提升,消费者对保险也有了更明确的需求和评价。即使普通消费者也能感知到近5年来保险从业人员的素质提升和服务水平的改进。     

无形资产行业特征、内部结构与公司绩效关系研究

以我国沪市发行的A股上市公司为研究对象,2007-2011年为研究时间序列,实证分析上市公司不同行业无形资产与公司绩效之间的关系、不同的无形资产项目与公司绩效之间的关系。研究结果表明,从行业角度和无形资产明细分类角度,发现无形资产对上市公司绩效的影响存在明显差异,并且影响的程度因行业特征有所不同,不同类别的无形资产在不同行业中发挥了不同的效用。     

Customer Satisfaction in the Property and Casualty Automotive Insurance Industry

Abstract

This study addresses the important issue of service quality and customer satisfaction in the highly competitive property and casualty (P & C) insurance industry. Automotive dealers and related customer groups were surveyed about their perceptions of the service quality they received from their P & C insurance companies, and about their intentions to change carriers.

Strong relationships were found between intention to change the carriers and all dimensions of service quality. No statistically significant relationships were found between the length of coverage and service quality dimensions. The findings suggest that consistent delivery of high quality service is imperative to retain customers and that the customers' loyalty toward the company is short lived at best.     

股权结构、内部控制信息披露与公司价值——来自沪深两市上市公司的经验证据

本文选取2006年在沪深两市公开发行A股的300家上市公司作为样本,通过对已有文献的收集整理,选取股权集中度、机构投资者持股比例、高级管理层持股比例等指标作为自变量.替代股权结构,分析其对内控信息披露水平的影响,进而分析股权结构与内控信息披露水平是如何影响公司价值的.     

Codes of Practice and Ethics in the UK Communications Industry

The media, advertising and public relations are all regulated in some degree by ethical codes of practice, but do they work and do they help practitioners? The author is Senior Lecturer in public relations and philosophy at Leeds Business School, Leeds Metropolitan University, Leeds LS2 8AF. She is currently preparing material for a new MA in Business Policy and Ethics, to be offered jointly by Leeds Metropolitan University and the University of Leeds.