民营企业参与新型城镇化中的制度经营多案例研究

本文以关于民营企业参与新型城镇化的7个典型案例和83个问卷调查为样本,采用了规范的多案例研究方法,揭开了广泛且公开存在的"制度经营"的神秘面纱,发现了民营企业参与新型城镇化的本质,即这些企业均采用了最高经营形态的"制度经营"的独特新商业模式。企业家通过四个层次和五个维度的制度经营形成了独特的制度资本,由于制度资本所具有的私人物品和公共物品的交叉属性,使制度经营既提高了企业绩效和经营利润,又推动了制度变迁与社会进步,而这又反过来提高了声誉资本、社会资本和政治资本,这些制度资本进一步提升了制度经营的层次和企业的绩效等。     

基于虚拟机的操作系统教学工具的架构设计

文章提出了一种基于虚拟机技术的操作系统模拟教学工具的开发架构,该系统架构采用虚拟机模拟底层硬件环境的方法,并以此为基础构建模拟的操作系统实验环境,它可以在不改变实验平台的前提下,很好地完成大部分的典型操作系统教学实验,同时减少了一定的相关技术复杂性。架构在设计过程中还考虑了一定的移植性和扩展性,方便以后进行平台移植和功能扩充。此外,该架构不仅可以应用在操作系统领域,对于其他学科的教学系统的构建,也具有一定的参考价值。     

Achieving competitive advantage through implementing a replicable management standard: Installing and using ISO 9000

This paper investigates the effects of implementing the international standard ISO 9000 on measures of business and operating performance. Based on the literature and a case study we identified two stages in implementing ISO 9000—(1) Installation, which has two dimensions: (a) external coordination and (b) integration; and (2) Usage, which also has two dimensions: (a) in daily practice and (b) as a catalyst for change. The hypotheses were that installation of ISO 9000 is positively related to use of ISO 9000, and use of ISO 9000 is positively related to operating performance. In addition, use of ISO 9000 is positively related to business performance since operating performance is positively related to business performance. We used hierarchical linear models (HLM) to test our hypotheses and validated the results by comparing the longitudinal performance of ISO 9000 certified companies with four matched samples of companies that were not ISO 9000 certified. Our analysis indicated that while the installation stage was necessary to successfully implement ISO 9000, organizations achieved a distinct operating advantage from this replicable standard when they used it in daily practice and as a catalyst for change. These findings were based on responses to a survey of 1150 quality managers in 924 organizations, which was supplemented for about one-third of the organizations with longitudinal information from the Compustat database on the organizations’ business and operating performance. The validation indicated that implementing the ISO 9000 standard led to improved operating performance, but that this outcome did not necessarily or automatically yield better business performance.     

现代会计准则下上市公司经营业绩的综合评估和实证分析

现代会计准则在资产的概念结构、收益观点、计量属性、利润确认等方面均发生了重大变化。这些变化势必会对传统经营业绩评价体系造成巨大影响。笔者从现代会计准则在财务报告披露方面的主要变化入手,重新构建基于因子分析法和聚类分析法的上市公司经营业绩评价模型。基于江苏省44家上市公司为样本,2011年经营业绩的综合得分和分类,通过实证分析给出了44家上市公司并提出相关建议。     

浅析金融脱媒下黑龙江建行经营对策

着重分析了金融脱媒背景下黑龙江建行所面临困难与挑战,根据经济环境以及自身的特点,提出了贯彻"以客户为中心"的经营理念,并应在传统业务与新兴业务上进行有机的结合,切实转变经营模式、优化业务流程,加大产品的创新力度,树立正确的风险观,从而有效的应对金融脱媒所带来的风险。     

An ill-informed choice: empirical evidence of the link between employers’ part-time or temporary employment strategies and workplace performance in Canada

Many employers seek flexibility through part-time or temporary employment to achieve improved competitiveness and success. Using strategic choice theory, this study is a longitudinal examination of employers’ strategic decisions of reducing labour costs and using part-time or temporary workers on workplace performance. Workplace performance is measured through profitability, productivity and change in net operating revenue. Statistics Canada’s Workplace and Employee Survey longitudinal workplace data are used for the analysis. Results show that reducing labour costs strategy has no effect on profitability, productivity or change in net operating revenue, and using part-time or temporary workers strategy shows decreased profitability and productivity, and that there is no effect on the change in net operating revenue in Canadian workplaces studied. Based on these findings, we recommend that employers, in Canada and elsewhere, not only carefully weigh reducing labour costs and employing part-time or temporary workers strategies for workplace performance, but also reconsider such strategies and instead seek alternative means of improving workplace performance.     

天生桥二级水电站监控系统上位机改造中新老远动通讯机过渡方法

贵州天生桥二级水电站计算机监控系统原先采用的上位机监控软件是基于Windows操作系统平台的iFiX工控组态软件,现地控制单元采用的是以SIEMENS S7-300 PLC为基础的智能分布式数据采集和控制装置,并通过Profibus现场总线方式连接后接入上位机。文章主要介绍了天生桥二级水电站监控系统上位机改造过程中新、老远动通讯机的过渡方法,从而保证各现地LCU由老监控系统逐步移植至新监控系统,使调度对电站相关数据的监视不受影响。     

数字化校园中平台型OA系统构建探析

目前,我国高校的数字化校园建设正全面开展。作为数字化校园中的一个组成部分一办公自动化(OA)系统的建设,必然给高校带来管理上的重大变革,可以说这是计算机技术促进高校管理水平提升的一个重要途径。架构在应用开发平台之上的OA产品,区别于传统OA软件只是单纯的应用系统来说,平台型OA本身是一个基础应用和开发的框架,在此基础上可以架构多个管理系统。     

Implementing Change in a Hospital Management Accounting System

A central aspect of the efforts to improve public healthcare systems often is a provider’s management accounting system (MAS). The article focuses on a change effort for a hospital’s MAS. The effort involved implementing low-cost information technology designed to improve efficiency and effectiveness in operating rooms. The article aims to identify and discuss the factors that led to the hospital’s success in achieving improved outcomes at lower costs via the improvement of its MAS. The analysis uses a theoretical framework that can assist managers to identify methods that can help to foster the factors needed for effective change implementation.     

开发医院的组织学习能力,提高医院可持续性竞争力

在当今的信息时代,医院经营环境的变化极大地改变着医院的生存和发展方式,要求医院从过去眼光朝内的效率观念转向眼光朝外的医院生存和发展观念,要求医院具有能够持续性的提高财务能力、技术能力和创新能力,医院的组织学习能力作为医院内化的知识体系和无形资产,无疑是医院获取可持续性竞争力的重要保障。     

Do the differences in legal systems hinder international enterprises’ debt financing?

This study examines the impact of the differences in the legal system concerning obligation claim rights between host and multinational enterprises' (MNEs) home countries on bank credit financing by constructing a legal system distance index including four dimensions. Using 57,526 firm-year panel observations of 7,257 firms from 53 countries operating in China, the results find that legal system distance has a negative impact on foreign firms' debt financing. The influential mechanism is due to the increasing transaction costs. Further test finds that the negative effect declines as the cultural differences increase. The heterogeneity analysis finds that the negative impact of the legal system distance on the debt level is more pronounced for those foreign firms with a large scale, short operating age, not enough collateral, and sales in the domestic market, but shows no significant differences between a sole proprietorship and joint ventures. This study not only expands the literature on “Law and Finance” but also provides an implication for foreign firms' debt financing in the emerging host country.     

考虑同业拆借需求的现金押运入库路线优化模型

同业拆借需要商业银行将营业日终了的现金及时存入中央银行,但目前的现金押运路线规划模型均未考虑同业拆借需求。基于同业拆借需求,建立了以运钞净收益最大化为目标的现金押运入库路线规划新模型,通过数值算例对比了新模型与传统模型路线规划的结果,验证了新模型的有效性;此外,还发现新模型规划的押运路线具备随着银行网点日常经营结果的变化而变化的特性,这在一定程度上能提高现金押运入库过程的安全性。     

The ‘old’ and ‘new’ competition and Malaysian manufacturing firms: a case study

The majority of empirical studies dealing with production processes, work organization and industrial relations practices have been conducted in advanced industrial nations. This article reports on a study of the changing nature of work organization and industrial relations policies in the developing economy of Malaysia. It explores the broad patterns of change in human resource management, technology and work organization among Malaysian manufacturing firms in the context of Best's ‘old’ and ‘new’ competition. The question that arises is: does the evidence reveal that Malaysia is embracing elements of the ‘new competition’, or is it still locked into a regime of mass production, or both? The article argues that the ‘old’ and the ‘new’ competition should not be treated as a simple, straightforward duality model of development. The distinction between the two approaches is sometimes blurred and not so clear-cut. The case study observes that both systems could be operating side by side at the same time within an organization. Since the Malaysian manufacturing sector is expected to shift from simple assembly and process-type operations using labour-intensive techniques to the more advanced and higher value-added industries, greater investment in HRD to upgrade the skills of the work-force and the adoption of appropriate industrial relations policies that emphasize decentralization, greater employee involvement and continuous innovation will become crucial. To be able to compete successfully in the global economy would require a change in focus in the adoption of industrial relations and human resource development policies. For Malaysia to realize its aspiration to become an industrialized and developed nation by the year 2020 would require radical changes in those policies within the context of an integrated approach to economic and industrial planning.     

基于eCos操作系统的仪器设备远程监控系统设计

现代仪器设备工作于恶劣环境中,传统的监控方式采用RS232、RS485等方式,其传输距离有限,不利于集中远程监控,文章开发一种基于eCos操作系统的新型远程监控系统,通过RS232接口和设备互联,实现远程信息获取功能。该系统成本低廉,采用WEB方式控制,使用方便。     

Technical change,inflation and pricing decisions

The paper discusses long-term managerial cost pricing, thus taking into account both operating and capital costs of new plant. This approach is relevant to the public industries, oligopoly and can also be the basis for competitive pricing. The model integrates pricing and investment decisions, and incorporates, among other factors, expected future technical change and inflation. The treatment is illustrated in relation to a range of industries with very different rates of technical advance. It also discusses the reasons for the frequent failure for full potential gains from such advances to be realized and hence for sluggish economic growth.     

Visibility effects and timing in stock listing changes: Evidence from operating performance

We extend the timing motive hypothesis to account for the influence of improved visibility as a result of a stock listing change. The results are, in general, consistent with this proposition, especially for Nasdaq and AMEX firms that switch to the NYSE. The empirical findings support the positive relationship of the visibility effect with post-listing operating returns. The evidence is mixed for the timing motive. The evidence is also mixed for both timing and visibility in the case of Nasdaq firms that move to the AMEX. An important finding is that post-listing operating performance has improved after the 1996 Nasdaq market reforms that reduced the NYSE advantage of lower liquidity costs and, thus, made opportunistic timing less important in listing change decisions. In addition, some evidence points to an association between differences in expected visibility improvement due to variation in listing standards and the pattern of post-listing operating performance.     

开发医院的组织学习能力，提高医院可持续性竞争力

在当今的信息时代，医院经营环境的变化极大地改变着医院的生存和发展方式，要求医院从过去眼光朝内的效率观念转向眼光朝外的医院生存和发展观念，要求医院具有能够持续性的提高财务能力、技术能力和创新能力，医院的组织学习能力作为医院内化的知识体系和无形资产，无疑是医院获取可持续性竞争力的重要保障。     

基于增量表达式的滚动发电计划模型与其求解算法研究

滚动发电计划是对日前计划的有效补充。在实际调度过程中，基于电网当前的运行状态与最新的预测信息，制定机组的滚动发电计划，能有效消除日前计划所存在的偏差，降低实时调度工作量，提升电网运行安全性。本文针对当前滚动计划研究中存在的对日前计划改变过大，求解效率较低两方面问题，以相对日前计划改变量作为决策变量，设计了基于增量表达式的滚动计划模型；并从模型目标项含二次项的特点出发，设计了基于拉格朗日对偶法的分解协调算法。最后通过我国某省实际算例验证了所提出模型与算法的实用性。     

综合性医院新职工规范化教育的管理创新

新职工的规范化教育是顺应卫生行政改革和医疗卫生行业发展的需求所做出的在职继续教育一种积极探索。通过新职工的规范化教育能促进新职工操作技能的提高和对医疗工作制度的核心把握,有效提高新职工的技术水平和工作能力,也为医院的持续发展提供大量的医学人才。