商业银行风险管理

在WTO过渡时间表临近尾声的新阶段,伴随着利率市场化的不断推进、金融创新的显著发展、银行业重组整合对提升内部风险管理的新要求,中国商业银行应采他山之石,建立以内部控制管理为主体的风险管理框架,以解决风险管理中至今尚存的深层次矛盾。     

Off-balance sheet activities and bank default-risk premia: A comparison of risk measures

This paper examines the market discipline of off-balance sheet activities on the default-risk premia of subordinated bank debt. The standard approach for determining whether market prices of subordinated debt reflect the risk of default is to regress the yield spread against accounting measures of bank risk. This approach may be inadequate because yield spreads are neither linear nor monotonic functions of bank risk. Moreover, the standard approach fails to consider that banks are regulated. This paper compares this approach and one where risk is measured with a contingent claims pricing model. Observed yields on subordinated bank debt over equivalent maturity treasuries are used to compute implied asset variances. OBS banking activities appear to reduce both linear risk-premia and implied asset variances. These results suggest that bank regulators may be overly concerned with the risk exposure of off-balance sheet banking activities.     

Positive psychology and human resource management: Building an HR architecture to support human flourishing

The purpose of this special issue is to review the current state of positive psychology in human resource management (HRM) and encourage future research. This lead article provides a framework to guide and stimulate scholarship that builds on the existing literature by identifying gaps in our knowledge as well as opportunities for advancement of the field. The model developed herein offers an expanded view of positive human resource management through the exploration of the links between the individual, the group, and the organization. The articles that follow offer unique insights into applications of positive psychology within the study and practice of HRM, providing specific examples of how scholarship in this area may continue to develop.     

商业银行利率风险管理刍议

麦考莱存续期缺口模型是商业银行利率风险管理的重要模型.本文介绍了存续期模型对期权性质和衡量利率变化准确性方面的修正,结合我国商业银行及金融市场的状况探讨了该模型的适用性.     

如何做好企业内部风控管理工作

石油企业是国家经济发展的支柱,因此,石油企业要做好企业内部的风控管理工作,提升应对挑战的能力。目前,石油企业正在进行如火如荼的改革,为了确保企业的平稳有序健康发展,首先需要做到管理好企业内部的财务管理工作,提升应对风险的控制管理水平。文章分析了提升风控管理的重要性,并指出目前石油企业内部财务管理工作中的问题,并针对性地提出解决措施。     

银行员工绩效考核管理系统

文章从现代商业银行内部管理和绩效考核出发,以银行内部业务系统为基础,借鉴国外商业银行的现代化管理经验,利用员工信息和银行帐户信息的挂接关系和对考核元素、指标、方案的模型定义,阐述一种基于B/S结构的银行员工绩效考核管理系统的实现方法。     

银行员工绩效考核管理系统

文章从现代商业银行内部管理和绩效考核出发，以银行内部业务系统为基础，借鉴国外商业银行的现代化管理经验，利用员工信息和银行帐户信息的挂接关系和对考核元素、指标、方案的模型定义，阐述一种基于B／S结构的银行员工绩效考核管理系统的实现方法。     

如何获得业务部门经理对于HR议题的认同?——HR经理权力对业务部门经理任务承诺的作用机制

HR经理要对人力资源战略议题和方案负责,方案的落地离不开跨部门的合作,因此他们必须施加影响来获得其他部门的配合和支持,尤其是各业务部门经理的任务承诺.基于以往关于权力影响策略的相关研究,本文确定了7种在平行影响中频繁使用的策略,并把他们分为理性、软性和强硬策略.先后探讨了HR经理权力和影响策略之间的关系、影响策略与业务部门经理承诺之间的关系以及这3类影响策略在HR经理权力与业务部门经理任务承诺之间的中介作用,最后得出了相关结论.     

内部银行管理模式浅探

面对激烈的竞争形势,企业集团如何通过集中管理模式实现财务集权,强化资金的规模效益,实现资金的风险控制,达到资金管理与业务和财务的统一,建立科学的企业集团资金管理模式显得尤为重要。本文对内部银行这一财务管理模式的有关问题进行了探讨。     

The devolution of HR to the line: Implications for perceptions of people management effectiveness

The devolution of human resource responsibilities from human resource managers to line managers is both a growing and global trend. A number of authors has suggested that there are positive as well as negative consequences of devolution. The current study conducted a survey of US human resource managers to explore the effect of devolution on human resource managers' perceptions of people management effectiveness in their organizations. Results revealed a positive effect of devolution on perceived people management effectiveness. However, this effect was qualified by an interaction between devolution and line support. Contrary to expectation, this interaction revealed that providing line managers with training and support for their human resource responsibilities had a greater positive impact on perceived effectiveness in organizations that had not devolved (non devolvers) compared to those that had (devolvers).     

城市锅炉能效管理中存在的问题及改进措施——以天津市为例

基于天津市2011年的调查数据及相关基础信息,围绕锅炉装备投入产出比,从地区分布、专职联系人、采暖面积、锅炉出力、投运年份、除尘脱硫等六个方面对天津市锅炉装备的能效现状进行分析,阐述了锅炉装备能效管理特点及相应的侧重点。提出了应搜集完整的、有针对性的城市锅炉装备基础数据,建立完善的城市锅炉装备能效评价体系,以提高城市锅炉装备能效水平。     

Transforming Human Resources in the New Economy: Developing the Next Generation of Global HR Managers at Deutsche Bank AG

This article illustrates how global player, Deutsche Bank, has managed to achieve a change of direction for its HR function: becoming a strategic partner to the business. Follow the authors step by step in this transformational process to see how this change management program developed from strategy to action, making every HR professional at DB a change agent. Find out how strategic competency definition, human resource development, and state‐of‐the‐art information technology acted as levers to engage Deutsche Bank's HR community on this journey. © 2001 John Wiley & Sons, Inc.     

人力资源管理信息指标生成机制及会计模式设计

本文着眼于人力资源的产权运作与权益分配的内在机制,按照人力资源产权运作形式和权益分配结果的不同重新划分会计事项,并据以设计有关人力资源管理信息指标生成的会计模式.     

HR,perceived organisational support and organisational identification: an analysis after organisational formation

Academic research has rarely investigated the role that people management plays in encouraging employees to identify with their employing organisation. This article reports on a study investigating the role that employee perceptions of the HR environment plays in encouraging organisational identification and the importance of perceived organisational support in this relationship. Two research surveys are discussed, one carried out shortly after the formation of the new organisation within the UK National Health Service, and one is a replication study undertaken 13 months later. The results show that key HR‐related factors predict organisational identification; this effect is both direct and indirect through perceptions of organisational support. The findings also demonstrate that, as the organisation matures, there are some interesting changes in which aspects of the HR environment predict identification and perceptions of organisational support.     

The framework of first-line manager's HR role identity: A Multi-actor HR involvement perspective

Drawing on role identity and social context theories, we introduce a conceptual model of first-line manager (FLM)’s HR role identity that extends the current theorization of what precedes their effective HR implementation. We establish that FLMs' role identity will guide their HR implementation behavior by attaching the HR role to their self-concept. We also develop a multi-actor HR involvement perspective to the discourse on FLMs' HR role identity since role identity is believed to increase when FLMs recognize HR role expectations and then behave as desired. In explaining the role of multi-actor HR involvement, the climate for HR implementation is considered a mediator in the relationships between HR involvement and FLMs' HR role identity since the social context created by each HR actor represents FLMs' interpretations of HR role expectations. Accordingly, we develop several propositions that serve as a baseline for future endeavors.     

跨组织物流成本管理的风险因素与防范对策研究

随着供应链的进一步发展,企业的物流成本管理从单一企业物流成本控制转变为由多个企业组成的跨组织物流成本管理。这种管理模式的出现,为企业的成本管理提出了新的要求和思路。文中分析了跨组织成本管理的内涵与特点,在分析其面临风险的基础上,提出了相应的防范对策。     

The restricted convex risk measures in actuarial solvency

In this article, we propose a class of convex risk measures defined on appropriate wedges of a space of financial positions which denote the cumulative surplus variables created by undertaking risks by either an insurance or a reinsurance company. The form of the wedge which is the domain of such a risk measure expresses the form of the company, and it is a subspace in the case of reinsurance companies and a cone in the case of the insurance companies. The value of such a risk measure on an insurance position denotes the capital that the corresponding company has to receive or to keep in advance so that it will not be exposed to risk due to this position. We prove some dual representation and continuity results being similar to the unrestricted case. Finally, we contribute to a decision theory related to the choice of a numeraire asset when the space in which the positions lie in is reflexive.     

初级HR:最简单的其实最不简单

慎行第一步 最初的人事管理曾经以帮助一线经理搜集备选人员为主要功能之一,由于只是帮助的角色,很少对用人结果和效益负责,所以招聘几乎成了最容易做但也最不容易出彩的一项工作.