中国上市公司监事会规模内生性研究

我们从监事会规模和公司业绩实证分析后,发现公司监事会规模受到前期公司业绩(ROA和托宾Q值)影响,并且在统计上是显著的,说明我国监事会有很强的内生性。     

我国上市公司监事会研究分析

市场经济体制的进一步成熟和完善,对我国上市公司体制的先进性提出了更高的要求。特别是在公司治理结构日趋发展的今天,三元制的公司体制的建立,基本构建工作已经成型,关键的公司体制优化进一步彰显其重要性。尤其是在股东会中心主义被董事会中心主义取代成为各国公司法的首选和我国上市公司中股权集中程度高导致的中小股东无法实现用脚投票的激励机制的大背景下。关于我国上市公司的作用如何更好发挥成为当前研究的重点。上市公司股东会、董事会、监事会三个权利机关的功能实现问题和制约问题成为当前研究的重中之重,特别是监事会虚位的问题就实际而言显得尤为重要。     

自主创新背景下我国上市公司股权激励现状及其对策分析

在我国提倡自主创新的背景下,股权激励被视为调动技术和管理人员的积极性和创造性,促进企业自主创新的有效激励机制。而我国上市公司已于2005年开始了实施真正意义上的股权激励计划。通过对已实施的股权激励计划从股权激励计划实施的年份、激励方式、股票来源以及与业绩的关系进行分析,为自主创新背景下股权激励计划的有效实施提供相应的对策和建议：完善公司治理结构,实施股票来源、激励方式可多样化,设计合理的绩效考核体系、进一步完善股权激励相关的政策法规等。     

增强我国公司监事会监督有效性的几点建议

监事会是公司的重要治理机构 ,在股东无法直接监督和社会监督机制不完善的情况下 ,监事会对董事和经理行为进行监督具有很重要的现实意义。在我国 ,监事会对公司董事、经理行为进行监督的有效性不足 ,是公司治理缺乏效率的一个重要因素。为此 ,需要采取必要的措施 ,包括赋予监事会更大尤其是具有可操作性的权力、改革监事会的选任制度和方式、提高监事的报酬、改善监事会的人员组成 ,从而增强监事会监督的有效性。     

股权激励水平及激励条件对上市公司业绩影响的实证研究

本文先对国内多家实施了股权激励的上市公司的激励条件以及它们的实际达标情况进行了数据的收集和分析,然后使用统计分析的方法,研究了股权激励水平以及激励条件对上市公司业绩的具体影响,最后通过研究的结论对国内股权激励机制的现状及公司的行权条件给出了相关的建议。     

股权激励水平及激励条件对上市公司业绩影响的实证研究

本文先对国内多家实施了股权激励的上市公司的激励条件以及它们的实际达标情况进行了数据的收集和分析,然后使用统计分析的方法,研究了股权激励水平以及激励条件对上市公司业绩的具体影响,最后通过研究的结论对国内股权激励机制的现状及公司的行权条件给出了相关的建议。     

上市公司监事会制度研究

健全上市公司内部监督制度,完善公司治理结构已成为目前我国《公司法》研讨的热点问题之一。我国上市公司监事会监督不力是一个十分突出的问题,在很多情况下,公司经营管理层视其为"摆设",虽然监事的权力得到了《公司法》的确认,然而在实践中远未产生相应的功效。在目前不少上市公司的经营行为存在诸如财务状况的虚假记载和陈述、随意变更资金投向并造成损失、擅自购回其公开发行在外的股票或参与本公司股票的"坐庄"、不按规定配售新股、泄露内幕信息等违法违规违章行为的情况下,专司监督职能的监事会往往选择了默不作声。因此,我国上市公司的监事会制度应真正体现其独立性,扩大并强化监事会的权力,有效加强对上市公司董事会及高管人员的监督和制约。本文通过对我国上市公司监事会制度现状及独立董事制度与监事会制度关系模式的分析,研究加强我国监事会制度构建的思路和方法。     

上市公司股权激励与公司业绩的相关性研究

本文运用实证方法来研究股权分置改革后我国上市公司业绩与股权激励的关系。首先提出两个假设和建立模型,然后选取2006～2010年间实施了股权激励的67家上市公司的年报数据为样本,采用独立样本T检验以及配对样本T检验的方法,验证股权激励实施的整体效果,采用线性回归的方法,验证了股权激励比例与公司业绩的关系,最后得到结论并提出建议。     

上市公司监事会制度研究

健全上市公司内部监督制度,完善公司治理结构已成为目前我国《公司法》研讨的热点问题之一。我国上市公司监事会监督不力是一个十分突出的问题,在很多情况下,公司经营管理层视其为＂摆设＂,虽然监事的权力得到了《公司法》的确认,然而在实践中远未产生相应的功效。在目前不少上市公司的经营行为存在诸如财务状况的虚假记载和陈述、随意变更资金投向并造成损失、擅自购回其公开发行在外的股票或参与本公司股票的＂坐庄＂、不按规定配售新股、泄露内幕信息等违法违规违章行为的情况下,专司监督职能的监事会往往选择了默不作声。因此,我国上市公司的监事会制度应真正体现其独立性,扩大并强化监事会的权力,有效加强对上市公司董事会及高管人员的监督和制约。本文通过对我国上市公司监事会制度现状及独立董事制度与监事会制度关系模式的分析,研究加强我国监事会制度构建的思路和方法。     

我国民营上市公司股权激励与公司业绩相关性研究

文章选取实施股权激励方案的32家民营上市公司作为样本,根据上述公司在2007和2008年度的年报数据,将净资产收益率指标作为业绩评价指标,把股权激励水平设为股权激励指标,并将总资产的自然对数、资产负债率,行业变量作为控制变量,采用实证的方法对股权激励与公司业绩的相关性进行分析并得出结论.     

Source characteristics and advertising effectiveness

The study examines the impact of source likeability and source credibility on the effectiveness of print advertisements. A theoretical model that depicts the impacts of source characteristics on (1) ad attitude, (2) brand attitude, and (3) willingness to purchase is investigated using data collected through a quasi-experimental design. In addition to direct impacts, the moderating role of message processing motivation (involvement) and product category knowledge in the relationships of interest are investigated via multigroup analyses. Findings indicate that the sequence of relationships between source characteristics, attitudinal responses and willingness to purchase may vary substantially across the four conditions characterised by high/low levels of processing motivation and product category knowledge.     

Joining forces: Top management team and board chair characteristics as antecedents of board service involvement

Boards in early stage high tech firms have an important role to play through their involvement in service tasks. Building on the attention based view of the firm and self-efficacy theory, we investigate the role of top management team (TMT) and board chair characteristics as antecedents of board service involvement (BSI). Studying a sample of 117 Norwegian early stage high tech firms, we find that TMT diversity positively affects BSI, whereas CEO duality negatively affects BSI. We further find that the industry experience of the board chair positively moderates the relationship between TMT size and BSI whereas CEO duality reinforces the TMT diversity-BSI relationship.     

Acquisition experience, board characteristics, and acquisition behavior

Literature on acquisition places more concern on the consequence of an acquisition event and pays less attention to what factors influence the motive for initiating the acquisition strategy of a firm. Through the lenses of organizational learning and corporate governance theories, the study examine whether the prior acquisition experience and board characteristics affect firms' acquisition behavior. Hypotheses are tested on a sample of 92 acquisition events of Taiwanese electronics firms during the period from 1997 to 2007 by employing the survival function model. Empirical results indicate that business acquisition experience positively influence the inclination of the acquirer adopting a subsequent acquisition, while board characteristics do not relate to the likelihood of the acquirer making a subsequent acquisition. These findings provide theoretical and managerial implications for organizational learning and corporate governance theories in general and acquisition management in particular.     

Training effectiveness: Accounting for individual characteristics and the work environment

To ensure the effectiveness of training programs, hospitality managers should look beyond the usual factors (needs analysis, program design, and implementation). In addition, managers must examine such external matters as the work environment and the characteristics of the trainees themselves.     

浅析建筑工地旁站监理的作用

旁站监理是监理单位控制工程质量,保证项目目标实现不可缺少的重要手段,而要在房屋建筑施工过程中充分发挥旁站监理的监督作用,规范旁站监理行为,则应充分调动一切可以利用积极因素、从多方面入手,共同配合方可收到成效.     

浅析建筑工地旁站监理的作用

旁站监理是监理单位控制工程质量,保证项目目标实现不可缺少的重要手段,而要在房屋建筑施工过程中充分发挥旁站监理的监督作用,规范旁站监理行为,则应充分调动一切可以利用积极因素、从多方面入手,共同配合方可收到成效.     

企业流程再造与加强内部监督

企业流程再造是现代企业管理的一个重要内容。近年来,这项工作已被越来越多的企业所接受,并在实践中积极探索,努力实施,这也为加强企业内部监督提供了很好的契机。本文想就这个问题谈些粗浅看法。     

Assessing sales contest effectiveness: the role of salesperson and sales district characteristics

Sales contests are widely employed to improve short-term sales performance, but knowledge about their effectiveness at the individual salesperson level remains sparse. Proponents argue that contests increase sales by stimulating salespeople, while critics say that contests merely encourage strategic timing of sales efforts. The authors draw on the strategic sales timing literature and goal theory to hypothesize that in a consultative selling scenario, sales will dip below the baseline before the contest but increase above the baseline during and after the contest. They posit that sales district potential and salesperson ability moderate the pre-contest sales dip, contest sales boost, and post-contest sales. Results from a model based on individual-level data on 1180 salespeople in 78 sales districts are largely supportive of the hypotheses. They highlight the need for researchers to integrate the role of strategic timing, salesperson, and sales district characteristics to assess sales contest outcomes. For practitioners, the findings show that in consultative selling situations, contests can generate a net sales increase despite the occurrence of timing games, and the sales gain is higher in districts with lower sales potential and among salespeople with higher sales ability.     

团队中的互助合作与激励有效性

建立良好的团队合作互助关系有助于增加成员对于收入分配的敏感程度,提高利润分享激励制度的有效性。团队互助合作关系与利润分享激励机制之间是一种双向互动的关系;在企业内部劳动力市场中,个人收入无论是来源于固定工资,还是绩效工资,都主要取决于个人所从事的工作岗位在内部阶梯式的企业组织结构中的位置高低,并非由个人实际的产出贡献。     

Parental beliefs about supervising children when crossing roads and cycling

Pedestrian and cyclist injuries are significant public health issues, together accounting for 11-30% of road deaths in highly motorised countries. Children are particularly at risk. In Australia in 2009 11.4% of pedestrian deaths and 6.4% of cyclist deaths comprised children aged 0-16 years. Parental attitudes and level of supervision are important to children's road safety. Results from a telephone survey with parents of children 5-9 years (N?=?147) are reported. Questions addressed beliefs about preventability of injury, appropriate ages for children to cross the road or cycle independently and the frequency of holding 5-9 year old children's hands while crossing the road. Results suggest that parents believe most injuries are preventable and that they personally can act to improve their own safety in the home, on the road, at work, as well as in or on the water. Most parents (68%) indicated children should be 10 years or older before crossing the road or cycling independently. Parents were more likely to report holding younger children's hands (5-6 years) when crossing the road and less likely to do so for 7- to 9-year olds. There was a small effect of child gender, with parents more likely to hold a boy's hand than that of a girl.