戴尔公司独具特色的用人理念

双主管制度任何一家公司想要成功，关键在于最高层人员是否能分享权力；高层人员必须把重点放在整个组织的发展上而非个人的权力扩张。为此，戴尔创立了一种“双主管”制度。     

百名经济学家把脉中国经济——2008年第三季度经济学家调查结果

10月23日，国家统计局中国经济景气监测中心的“把脉中国经济”高层研讨会在北京举办，此次秋季会议主题为“全球复杂经济环境下国内宏观政策选择”。国家统计局副局长谢鸿光、总经济师姚景源、国内外著名学者及投资界高层管理人员和研究人员近50人参加了此次会议。     

萨班斯法案对财务呈报行为的综合影响

加重了高层管理人员的责任。《2002萨班斯——奥克斯利法案》(以下简称“萨班斯法案”)加重了企业高层管理人员的责任，具体包括：(1)要求上市公司的首席执行官(CEO)和首席财务官(CFO)对公司发布的所有定期报告签署书面证明。(2)规定所有发行证券公司的官员、董事或任何人员所采取的以提供带有重大误导性会计报表为目的，影响、强迫、操纵或误导注册会计师的任何行为均为非法。     

基于盈余管理视角的IPO公司“变脸”分析

目前深沪A股IPO一些新股出现了较严重的业绩“变脸”现象，结果发现，除了各公司存在的选取2007年下半年IPO中“变脸”的公司为研究样本，运用适当的识别模型对盈余管理行为进行了分析，一些特殊因素，普遍与其IPO前的盈余管理行为存在着因果关联。本文提出了对防治IPO公司“变脸”现象的对策。     

让管理注入激情

激情管理通过高层管理者真情管理的理念与行为，把“以人为上”、“以情相待”、“以心交心”、“服务员工”、“注重细节”、“营造平等”的理念，变成关爱员工、激励员工、激励中层，从而达到员工激励效应与真情管理效应，并实现改善员工心态、改善公司文化氛围与改善公司业绩效应。与传统的从基层、中层到高层的“官位金字塔”颠了个倒，其功效不可同日而语。     

取消“经营范围”的权变理论依据

我国企业法规定，企业设立时应载明“经营范围”这一事项（当然还有其他诸多事项），说明对明确企业“经营范围”的重视。“经营范围”即企业生产经营活动的范围，它的确定往往使企业局限于某一个行业，甚至只能经营某一种产品或提供某一类服务，显然，它对企业的约束性是明显的。据考证，“经营范围”与英国判例法约在ｌ９世纪７０年代所确立的“越围规则”相仿。该规则认为，公司目的事业范围以外的行为非公司的行为，而是公司董事的“越轨”行为；照此，超越公司目的事业范围而签订的合同绝对无效。由此看来，“越围规则”的初衷在于保护…     

管理层认知偏差与内部控制信息披露行为选择——基于存在内部控制重大缺陷上市公司的两阶段分析

以2012—2015年沪深两市存在内部控制重大缺陷的上市公司为研究样本，在重大缺陷存在的前提下，采用局部可观察双变量Probit模型，从已存在缺陷的识别和披露两个方面，考察管理层过度自信和短视等认知偏差对内部控制信息披露行为选择的影响。研究发现：管理层过度自信程度越高，公司越可能降低对缺陷严重程度的认定，从而导致内部控制信息披露中的行为选择问题；管理层短视程度越高，公司越可能隐瞒所识别的重大缺陷，从而导致内部控制信息披露中的行为选择问题。进一步研究发现，我国上市公司内部控制信息披露行为选择的方式正在发生变化，即从隐瞒重大缺陷逐渐转变为降低重大缺陷的严重程度进行披露。在该情形下，管理层过度自信和短视等认知偏差对内部控制信息披露行为选择的影响仍然显著。研究结论对于有效治理公司内部控制信息披露行为选择具有一定的借鉴意义。     

“内部人控制”与法人治理

所谓“内部人控制”，是自９０年代国际经济学界在研究中国和前苏联及东欧国家经济体制转轨问题时所提出的一个范畴。意指原来实行计划经济体制的社会主义国家在由计划经济向市场经济转轨过程中，掌握公司决策、管理大权并拥有信息优势的公司高层管理人员（一般称“内部人”），在委托代理制尚不健全并存在漏洞的前提下，由于与股东的目标函数不同，为了追求自身利益或家族利益，往往偏离股东利益要求，产生过分的在职消费、行为短期化、工资侵蚀利润等行为，甚至把国有资产当作自己“寻租”的猎物，侵吞、蚕食国有资产。这种“内部人控制”…     

经理人员诚信缺失的经济学分析及其思路

我国近几年相继出现了琼民源、郑百文、银广夏、三九医药、蓝田股份、红光实业、东方电子等一大批提供虚假财务信息的典型案件。这些虚假数字表面上出自会计人员之手 ,实际上是公司高层经理人员授意或指使的 ,是公司高层经理人员的诚信缺失问题。高层经理人员诚信缺失的经济学分析1、公司治理结构不合理形成“内部人控制”是经理人员诚信缺失的根本动因。公司治理结构实质就是所有者与经营者之间的利益制衡机制。从具体表现形式来看 ,公司内部治理结构一般由股东大会、董事会、监事会、经理层等构成的公司内部控制和监督机构。我国公司治理…     

感性经济人模型的初步分析

“经济人”理性假设有特定理论基础，当其面临“合理不合情”或“合情不合理”的经济行为时就劣势尽显。“感性经济人”模型表明经济人的“感性因子”通过理性选择渠道影响行为决策，并在个人感性与集体感性趋同的条件下实现利益最大化，同时也赋予了“非理性”现象存在的合理性，     

Development in Information and Communications Technology (ICT) Statistics at the Australian Bureau of Statistics

This paper outlines the ICT statistical developments that the ABS has undertaken over recent years. These developments have been on both the supply side (ICT industry) and the demand side (use of IT by sector). The content of ABS ICT surveys has changed significantly over the last few years and are expected to develop further in line with industry changes and emerging policy needs.
Recent developments in household collections have been the inclusion of IT use questions in the 2001 Census of Population and Housing and in various ABS social surveys such as Children's Participation in Culture and Leisure Activities. Annual business IT use surveys are now conducted and include topics such as Internet commerce and IT security. Biennial ICT industry surveys are conducted to provide data on ICT production, imports and exports, ICT industry employment, performance and structure information. An Internet activity survey is run every six months and provides regional Internet access details and infrastructure details on Internet service providers.
A major development for 2002–03 will be the compilation of an ICT satellite account. ABS intends to produce an ICT Information Development Plan to guide its future statistical development work in the ICT field.     

Value at Risk in the Suburbs: Eminent Domain and the Geographical Politics of the US Foreclosure Crisis

Several US counties and local governments have recently considered a novel solution to the foreclosure crisis. They plan to use eminent domain to compel the owners of mortgage debt—and specifically of private‐label mortgage‐backed securities—to sell the debt to the government at a price reflecting the loan's market value. The government would then restructure the debt and resell it to new investors. The plans are striking because—in contrast to both development‐driven eminent domain and the federal subprime bank bailout—they would force investors to assume asset devaluation and increased long‐term risk. Notably, the plans have emerged as an instance of financialization‐focused politics in suburbs and suburban cities of color, specifically majority‐black and ‐Latino/a suburbs. Local support for the plans, we argue, is rooted in the long‐term disinvestment of these ‘suburbs of exception', which became targets of subprime lending and eventually sites where the ‘financial exception' has been localized. But these demographic shifts, fragmentation and fiscal pressures have at the same time created a suburban political terrain in which the plans have gained their strongest political support.     

Towards a Theory of Serendipity: A Systematic Review and Conceptualization

Serendipity – the notion of making surprising and valuable discoveries – plays a major role in the success of individuals and organizations alike. Previous research has established the importance of serendipity and identified important individual- and organizational-level antecedents. However, the literature has been dispersed and the boundaries of the concept have been blurry, leading to a lack of conceptual clarity and structure, and thus limiting validity and managerial actionability. Based on a systematic literature review, I synthesize existing management-related research on serendipity and explicate the emergence and composition of serendipity in the organizational context. I first identify three necessary conditions that differentiate serendipity from related concepts such as luck or targeted innovation: agency, surprise, and value. Then, I draw from the literature on sensemaking, event-based theorizing, and quantum-based approaches to management to conceptualize the process of cultivating serendipity in the organizational context as a process of enabling potentiality and materialization, and develop a multi-level theory of (cultivating) serendipity. This conceptualization contributes to our collective understanding of how, why, and when (i.e., under what conditions) organizations can leverage the value in the unexpected, which opens up fruitful avenues for further research.     

Accountability of NGOs in Bangladesh A critical overview

NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders.     

Towards an Asian model of human resource management? A comparative analysis of China,Japan and South Korea

There has been much discussion regarding the possible decline and weakening of national systems of human resource management (HRM). Yet, culture and institutions are often cited as the major stumbling blocks to this outcome. Such constraints may dissipate in the analysis, particularly if ‘regional clusters’ are considered where geographic and cultural closeness and ‘openness’ to similar economic pressures exist. In such cases, it might be postulated that convergence in HRM will occur. We argue that China, Japan and South Korea represent such a cluster. This article examines these countries, to see if a degree of convergence is taking place and if it is towards an identifiable ‘Asian’ model of HRM. A model of change is presented that distinguishes between levels of occurrence and acceptance. Details of the development and practice of HRM in each country are then set out. The article ends with a discussion and implications section and a brief conclusion.     

Ansätze und Ergebnisse anglo-amerikanischer M&A-Forschung

Based on a review of established U.S. management journals (1995–2003), six schools of thought are identified within the Anglo-American M&;A research: “Capital Market”, “Principal/Agent”, “Industrial Organization”, “Organizational Behavior”, “Human Resources” and “Strategic Management”. The literature review shows that the definition of M&;A success, the methods applied, and insights from empirical research differ according to the respective school of thought. Empirical studies focus on the resource combinations of merger partners, the specific circumstances of merger negotiations, and on integration management as antecedents of merger performance. Unfortunately, empirical findings have not yet provided reliable explanations for M&;A success. Based on the current state of Anglo-American M&;A research, the authors discuss implications for business practice, identify research gaps, and propose areas for future research.     

Introduction of New Technology with a Sound Transition of the Input-Output Structure

We examine the general equilibrium repercussions associated with the introduction of new technologies, using the generalized Leontief system that allows technological substitutions. We show that an untested introduction of cost-increasing technologies in any industry may result in creating a non-productive technological structure that does not satisfy the Hawkins-Simon condition, following the autonomous dynamic adjustment process with structural transitions in the economic system. Therefore, we propose a practicable control scheme of introducing cost-increasing technologies that strictly avoids the creation of non-productive structures in all periods of structural transition, using the available information on the ex ante technological structure.     

The Creation of the Office for National Statistics

A new Office for National Statistics was created in the United Kingdom in 1996 following a series of developments designed to strengthen the relevance and integrity of statistics. This paper describes these fundamental changes and sets out a blueprint for future progress. It also sets current developments in the United Kingdom in an historical and international context.     

What helps? Women engineers' accounts of staying on

We have considerable understanding of the obstacles that women engineers encounter and the reasons that they leave the field, but we know less about what enables them to remain. Adopting an interpretivist approach, this article examines how a group of British women engineers in two FTSE 100 companies account for “staying on” in their male‐dominated work settings. We delineate four specific forms of help that facilitate women's retention in the field. We argue that exposure to help leads to women developing a habitus that enables them to continue working in engineering. To conclude, we draw on our findings to outline HR practices that will facilitate supportive relationships in the workplace and pave the way towards developing more positive organisational climates.     

论现代物流企业的发展观

物流业经过诸多年的发展目前已经成为最热门的行业之一,物流企业的注册数量也与日俱增,达到前所未有的规模。毋庸置疑,任何企业都希望自己迅速做强做大,并成为真正现代物流企业的典型代表,要实现这一目标一个首要问题就是要解决现代物流企业的发展观问题。