“二元社会”：必须破解的制度性难题

城乡结合部管理问题一直是困扰城市政府的一大难题。多年来 ,政府寄希望于通过建立地区办事处的模式来解决管理交叉的矛盾 ,但收效甚微。本文通过分析这一特殊区域矛盾叠加背后因“二元社会”所产生的制度缺陷 ,说明了不冲破“二元社会”管理制度的桎梏 ,城乡结合部地区的管理就不会有根本性的改观。文章认为应以户籍制度改革为契机 ,统筹兼顾 ,建立城乡一体、政府行政管理与社区自治管理良性互动的属地化管理模式     

Structured problem solving for materiel managers

A structured approach to problem solving and solution documentation is one of the keys to continuous improvement. Without it, it is quite possible to solve the wrong problem, to solve the right problem in the wrong way, or (maybe worst of all) to solve the same problem over and over again. Companies that have figured out how to solve the right problems in the right way, once and for all, will ultimately move forward much faster than their competitors.     

PLM:电子制造业信息化管理的必由之路——访Siemens PLM Software亚太区市场副总裁Ron Close

西门子自动化与驱动集团旗下机构PLM Software是全球领先的产品生命周期管理(PLM)软件和服务提供商,在全球有47000家客户,装机量430万套。Siemens PLM Software的开放式企业解决方案可以助力企业及其合作伙伴通过全球化创新网络进行协作,以提供世界级的产品和服务。其中,为高科技电子行业开发的PLM软件能够增强     

论会计信息处理的质量要求

我国财政部于1993年发布了<企业会计准则--基本准则>,在第二章中提出了十二项"一般原则".笔者认为,"一般原则"的实质应为"会计信息及其处理的质量要求".会计信息质量要求体系是由内容相关性、完整性、客观性、明晰性、可比性、公允性、合法性和及时性等要求所组成的.会计信息处理质量要求体系是由会计确认质量要求和会计计量质量要求所组成的.     

EVa:一种新型的经营者长期激励机制

EVA即经济增加值,是英文Eco-nomic Value Added的缩写,其理论来源是获诺贝尔奖的经济学家默顿·米勒和弗兰科·莫迪利尼亚关于公司价值的经济模型。从最基本的意义上理解,经济增加值是一种公司财务衡量指标,与其他的公司财务度量指标的不同之处就在于,EVA考虑了包括权益资本在内的所有的资本成本,是扣除了所有资本机会成本之后的经济利润。将EVA的改善与经营管理者的薪酬挂钩,便形成了一种新型的经营者激励机制。     

陈光标慈善何惧高调

陈光标清楚,自己的种种做法和言论给一些富人带来了压力,因此也得罪了一部分富人。但他认为,有压力才有动力,有动力才有行动,有了行动老百姓就能得到帮助     

Causes of employee theft and strategies that HR managers can use for prevention

Business losses due to employee theft are estimated to approach $200 billion annually. Why do employees steal? Experts propose many reasons for employee theft, but provide few prevention strategies for human resource managers. In this article, the authors explore the various causes of employee theft, from employee personality characteristics, to the social environment, to flaws in the organization's control system. From this analysis, guidelines for theft prevention strategies are offered. Since strategies may involve top‐down control or trust‐building experiences for employees and managers, HR managers are encouraged to implement those strategies that fit their organization. © 2000 John Wiley & Sons, Inc.     

Japanese managers and British culture: a comparative case study

This paper examines the applicability of Japanese management practices in Britain within a socio-cultural perspective. Using a case study research in a Japanese multinational subsidiary in Britain, the paper argues that some management practices are incompatible with British societal and business cultural characteristics and are therefore not adopted by the Japanese managers working in this country. There are some practices which can more readily be adapted to local conditions and have successfully been implemented in Britain.     

Moving toward stakeholder-based HRM: a perspective of Italian HR managers

HR practices that look beyond focusing mainly on shareholders' interests to include a wider group of stakeholders are likely to result in a more effective HR system. This work examines Italian HR managers' perspectives of stakeholders and their perceived salience, based on data collected from 30 HR managers from the highest capitalization companies in the Milan Stock Exchange. The Mitchell, Agle and Wood model of stakeholder salience is applied to classify the stakeholders of the HR system into four clusters: definitive, dependent, discretionary and non-stakeholders. The results are discussed with reference to the body of knowledge on strategic HRM, putting forward specific managerial implications and proposing avenues for further research.     

Q-TAM: a quality technology acceptance model for technology operations managers

This paper contributes to research on the quality factors that affect customer acceptance and intention to continue purchasing disposable technology. We have developed a model (Q-TAM) that integrates the Technology Acceptance Model and a quality framework. We conducted a survey of 322 smartphones users and analyzed the results using Partial Least Squares – Structural Equation Modeling (PLS-SEM) to determine how our integrated Q-TAM model affected consumers’ intention-to-continue-purchasing disposable technology. The PLS-SEM analysis of the Q-TAM model established that consumers assessed the product quality based on two distinct dimensions: attribute quality and reliability quality. Further, we found support for the positive and significant effects of product quality and perceived ease of use as predictors of a customer’s intention to purchase a technological device. Of interest is our finding that perceived usefulness, in the presence of product quality, is not significant. The finding also suggests that customers perceive the usefulness of a product as a component/part of a product’s quality dimension, confirming Joseph Juran’s quality philosophy of “fitness of use.” This suggests that in order to satisfy consumer demands, technology operations managers must ensure their products are of good attribute and reliability quality. The findings of this study make a case for a quality technology acceptance model (Q-TAM) that encourages technology operations managers to focus their efforts on quality to ensure that their products satisfy customer needs and are perceived as useful.     

Managing electronic communications: a new challenge for human resource managers

Advances in information and communication technology are not only changing the way work is conducted but also influencing the development of human resource management (HRM) as a field of practice. In order to understand how HR managers are grappling with this issue we review the misuse of electronic communication in the workplace through the international literature and also recent court and tribunal cases in Australia. In particular, we consider the impact of new communication technologies in blurring of the boundaries between home and work and the way in which this is being dealt with by HR managers. In this paper we draw out the challenge of balancing the interests of employees and organisations, and outline the tension between HR as a strategic partner and employee champion. While not advancing a dystopian view, we argue that in many workplaces new surveillance technologies are being routinely utilised to increase employer control and that such low-trust practices are likely to be counterproductive and may undermine the profession of human resources management.     

Work-force cutback decisions of Israeli managers: a test of a strategic model

This study investigates the decision-making pattern of managers in the Israeli electronics industry. The purpose of the study is to examine whether decisions regarding work-force cutbacks in this industry follow Greenhalgh, Lawrence and Sutton’s (1988) model of work-force reduction. Their model proposes that such decisions are made incrementally and hierarchically, ranging from lay-offs with no severance pay (the most severe strategy for employees’ well-being), to hiring freeze (the least severe strategy for employees’ well-being). The study hypothesis was that cutback decisions of Israeli managers followed this hierarchy, and that the likelihood of the hierarchical decision- making pattern was increased in groups characterized by non-Israeli national affiliation, public sector affiliation, corporate guaranteed employment policy and employment of temporary labour. It was also hypothesized that these characteristics determined the point at which cutback decisions enter the cutback strategies hierarchy. The results of the present study showed that Israeli managers, unlike their American counterparts, generally have not followed this strategic model. However, in a sub-group analysis it was found that the incremental model was used in those organizations characterized by affiliation with the public sector, by use of temporary labour and by guaranteed employment policy. The only characteristic found significantly to determine the entering point in the cutback hierarchy was sectoralaffiliation. These findings are explained using four different theoretical approaches: (a) downsizing decision making (there is little evidence in literature of rational decision making under conditions of organizational stress); (b) cultural differences (Israeli managers, unlike their American counterparts are characterized by last-minute solutions and improvisations); (c) organizational context (the nature of the high-tech industry studied and its lack of downsizing experience); and (d) organizational politics (strong involvement of government and labour unions in the cutbacks process).     

A comparative analysis of performance assessment: international joint venture managers versus regional headquarters managers

This paper examines a relatively unexplored dimension within the IHRM literature: whether JV CEOs and representatives of their foreign parents' regional headquarters differ in their evaluations of JV effectiveness. This study is based upon a sample of 153 JVs located in China. Existing theories suggest an alternate rationale detailing why the evaluations of JV managers and their foreign parent companies should differ and why they should be similar. Our investigation generally finds that evaluations are similar, with some differentiation occurring when our sample is divided by JV age and by JV industry. Overall, the results suggest that isomorphic forces may exist between managers of JVs and managers of their foreign parents in the JV system.     

Women managers in Poland and the United States: a comparative analysis

This paper compares women managers in Poland and the United States in the context of their contrasting political and economic systems—the socialism of Central and Eastern Europe and the liberal democratic tradition of the West. We discuss the two political philosophies and their impact on gender roles and labour markets, and then compare this theory to the reality of Poland's transition. Finally, this background is used to analyse differences between Polish women managers and their American counterparts.     

Global managers: no longer men alone

The reasons companies give for choosing to include women along with their male managers, how they expect women to contribute once hired, and the levels at which women managers are invited to contribute have been changing rapidly, but subtly, over the last fifty years. Companies' expectations have varied depending on their assumptions about the value to the company of diversity, the value to the company of men's and women's unique contributions, and to belief, or lack thereof, of the possibility of positive synergies. This article explores these issues in the context of global management.