Human Resource Allocation in a CPA Firm: A Fuzzy Set Approach

The review of existing human resource allocation models for a CPA firm shows that there are major shortcomings in the previous mathematical models. First, linear programming models cannot handle multiple objective human resource allocation problems for a CPA firm. Second, goal programming or multiple objective linear programming (MOLP) cannot deal with the organizational differentiation problems. To reduce the complexity in computing the trade-offs among multiple objectives, this paper adopts a fuzzy set approach to solve human resource allocation problems. A solution procedure is proposed to systematically identify a satisfying selection of possible staffing solutions that can reach the best compromise value for the multiple objectives and multiple constraint levels. The fuzzy solution can help the CPA firm make a realistic decision regarding its human resource allocation problems as well as the firm's overall strategic resource management when environmental factors are uncertain.     

国有(控股)商业银行员工职业发展机制探讨

随着企业日益重视员工的价值需求,加强员工职业生涯管理已成为具有战略意义的人力资源管理话题。建立职业生涯管理的共赢模式是国际企业职业生涯管理的成功经验。本着这一宗旨,本文提出员工职业发展设计要以人的自我价值实现为目标,以实现个人追求与银行追求的一致性为原则,银行必须为员工的自我价值实现创造适宜的环境,设计全新的组织体制和业务运作模式,引导员工顺利度过职业生涯发展的各个阶段,采取多种措施提升员工素质,激发员工潜能,从而实现员工个人事业与银行业务经营的共赢。     

What keeps human resource professionals awake at night?

The topic of employees taking responsibility for their own benefits planning can be exasperating to human resource professionals and employers. But make no mistake: The topic is a vital one for employees and employers alike. Based on the experiences of financial counselors who provide independent financial counseling to more than two million employees of large organizations, this article presents the top ten mistakes employees make and suggests how human resource professionals can help employees avoid those mistakes.     

Book Reviews

The purpose of this short paper is to alert teachers of management accounting to a perceived inadequacy in the prevailing textbook treatment of a commonly taught and examined management accounting technique, the limiting factor rule, which, in many textbooks, functions as a preface to the exposition of linear programming. Having explained the manner in which the use of the limiting factor rule can lead to the discovery of the optimal production plan where there is just one constrained resource, it is common to assert the necessity of using linear programming in situations where there are multiple resource constraints. In this paper, the possibility of applying the limiting factor rule where more than one resource is constrained is explained more precisely than in existing textbooks. The significance of this discussion, it is suggested, lies as much in its contribution to intellectually sound exposition in textbooks as in its practical significance.     

On the design of a real-time knowledge-based system for managing logistics operations

Over the past 10 years, various kinds of logistics information systems have been developed to store and process all sorts of data and information to support daily logistics operations. However, the logistics planning or decision-making of logistics activity is still executed manually. In this paper, a real-time knowledge-based system (RKBS) is designed to support logistic service providers in making decisions during the stage of logistics planning and operation by extracting, sharing and storing real-time logistics knowledge. The proposed system, which is suitable for usage in different business processes in a warehouse operating environment, is developed by integrating radio-frequency identification, online analytical processing, case-based reasoning technologies, and a branch-and-bound resource-route-optimizing programming model. Through applying the RKBS in GENCO, a US-based logistics service company, the overall logistics servicing level is enhanced through accurate decision-making and planning of warehouse operations. Copyright © 2007 John Wiley & Sons, Ltd.     

寿险业销售资源配置的动态最优化思考

寿险公司销售人力的资源配置是涉及多个阶段的决策行为。而动态规划是解决多阶段决策问题较为有效的数学方法,它可以将某个系统的运行过程分为若干个阶段,利用最优化原理建立基本方程,使目标函数达到最优,并求出最优解。利用动态规划相关理论建立模型,可以解决寿险公司销售人力分配中的最优化问题。     

Using Reference Models within the Enterprise Resource Planning Lifecycle

ERP-specific reference models describe on a conceptual level the structure and functionality of enterprise resource planning solutions. However, these models focus on depicting executable processes and do not take into account tasks related to business engineering, system selection, implementation or change. This paper discusses how reference process models can be used within the entire ERP lifecycle. All phases of the ERP lifecycle have individual requirements for the management of the relevant knowledge. It will be shown how extended reference models can serve as a knowledge repository for enterprise resource planning. This paper includes several pragmatic recommendations for managers involved in ERP projects.     

商业银行行长胜任力模型研究

商业银行行长对于商业银行的发展和成长至关重要，采用什么标准来选拔和培育银行行长成为银行利益相关者关注的焦点。胜任力模型的研发为此提供了一个全新的视角。本文应用行为事件访谈法（BEI），并通过对不同绩效行长胜任力特征的差异比较，构建了商业银行行长胜任力模型。行长胜任力模型包括9项超越性胜任力特征和13项基准性胜任力特征。最后，本文就如何将行长胜任力模型运用于商业银行行长选拔、培训、绩效考核，后备行长选拔以及行长职业生涯规划等人力资源模块进行了深入探讨。     

商业银行行长胜任力模型研究

商业银行行长对于商业银行的发展和成长至关重要,采用什么标准来选拔和培育银行行长成为银行利益相关者关注的焦点.胜任力模型的研发为此提供了一个全新的视角.本文应用行为事件访谈法(BEI),并通过对不同绩效行长胜任力特征的差异比较,构建了商业银行行长胜任力模型.行长胜任力模型包括9项超越性胜任力特征和13项基准性胜任力特征.最后,本文就如何将行长胜任力模型运用于商业银行行长选拔、培训、绩效考核,后备行长选拔以及行长职业生涯规划等人力资源模块进行了深入探讨.     

Capital budgeting with multiple criteria and multiple decision makers

In this article, we propose a model that incorporates the preferences of multiple decision makers into a decison-making process using (1) The analytical hierarchy process (AHP); and (2) multiple criteria and multiple constraint levels (MC²) linear programming in a capital budgeting context. Our model can foster strategic and nonfinancial factors that are important in the capital budgeting problems of the current business environment. The two-phased solution framework proposed in this article is sufficiently flexible to reach a compromise among decision makers. Our method also facilitates collection of decision makers' preferences to minimize suboptimization of overall company's goals. In addition, application of AHP to derive weights to decision makers' preferences for resource availability decreases the solution complexity. All these characteristics represent a significant improvement compared with previous linear or goal programming approaches to capital budgeting problems.     

注册会计师审计定价模型中的风险溢价及其内在化研究

审计定价行为一方面体现着注册会计师预期在审计过程中投入的人力资源水平;另一方面体现着注册会计师因潜在的民事赔偿责任而要求的风险补偿。审计收费水平决定着执行审计测试程序的性质和范围,从而决定着审计质量的高低和独立审计社会价值的实现。本文在分析审计定价模型框架的基础上,着重分析了风险溢价的含义及其内在化的途径,揭示了审计契约中蕴含的期权特征,尝试运用期权定价模型确认风险溢价。     

人力资源链式管理模式构建研究

新经济时代,企业管理以及人力资源管理的变革,要求人力资源管理改变传统的人力资源部"一站式"垂直管理的弊端,加强人力资源管理的横向联系,实现全员参与。人力资源链式管理依据企业的价值链和人力资源价值链以及业务流程,通过构建人力资源工作链、人力资源管理业务链和人力资源管理辅助链,形成纵横交错的人力资源管理链条,实现了人力资源管理的全员参与和柔性化。     

Confronting tourism's environmental paradox: Transitioning for sustainable tourism

Tourism requires environmental resources as core ingredients and compelling backdrops for the production of tourism experiences. Paradoxically it also depends on the protection of the ecological integrity of these features for sustained competitiveness. This ‘resource paradox’ has epitomized relationships between tourism and the environment for decades. However, unprecedented reportings of the frequency, severity and persistence of adverse weather conditions; climate change; natural disasters; disease outbreaks; and various forms of environmental pollution, cumulatively highlight the urgency for more systematically managing tourism's resource paradox. This paper characterizes the industry's environmental and sustainability performance, and suggests planning and management approaches that will be needed to move it towards a more sustainable future. It uses a case study of ‘sustainability-focused’ tourism destination planning to illustrate the type of collective actions that must occur if the industry is to successfully manage tourism's challenging environmental relationships. It is argued that more collective and vision-oriented approaches to tourism industry planning are needed to address broader and more pervasive environmental and sustainability challenges.     

Enterprise Resource Planning Systems — Implications for Managers and Management

Enterprise resource planning systems have been adopted by many businesses, large and small, to take advantage of their typical features: information integration, business process perspective, transaction processing efficiency and instantaneous availability of information for decision support. The systems are expected to affect almost every aspect of business including structures, procedures, supervision, decision-making, performance and workloads, and the roles of functional and professional groups such as engineers, accountants, production and warehousing personnel and managers. This paper analyses the implications of enterprise resource planning systems for organisations in general and for managers and professionals in particular.     

企业动态财务规划系统研究

传统财务规划不再能够满足价值管理的需要。现代财务规划更强调基于长期行为分析的战略支持性财务规划。本文构建一个用于战略决策模拟分析的动态财务规划系统,并借助于系统动力学原理和方法建立一个动态财务规划系统模拟基模。本文认为,如果在动态财务规划系统基模基础上结合企业实际建立更具针对性的动态财务规划系统模型,则将有助于企业价值管理。     

线性规划在经济分析中的应用

本文主要阐述了线性规划的对偶理论及其在经济活动分析中的应用,以及影子价格在资源利用、投资决策等方面的作用.     

传统人力资源管理到战略人力资源管理的转型路径——基于人力资源共享服务中心模式

随着经济全球化和信息化的进程加快,越来越多的企业进入大规模、跨区域发展时代,然而传统人力资源管理弊病显现,战略人力资源管理急需推进。文章通过比较传统人力资源管理与人力资源共享服务中心两种模式,表明后者是实现战略管理转型的有效路径,并阐明这一模式的运行机制及其目前的实践进展,以期促进企业战略人力资源管理的实现。     

How information systems influence user decisions: a research framework and literature review

Technology has created new information alternatives that may influence the way information system users make decisions. This paper proposes a research framework for examining how features of an information system affect the decision-making process. The framework is synthesized by merging frameworks from the accounting information systems (AIS) literature and the human information processing (HIP) literature. The framework is then used to organize a literature review of 15 journals from 1987 through mid-1999, which identified 57 decision-making studies. Findings indicate that a wide range of opportunities is available for information systems research on issues of contemporary importance. This discussion includes changes in the decision process initiated by implementing enterprise resource planning (ERP) systems, data warehouses, electronic commerce, virtual organizations, on-line financial reporting, and disaggregated financial statement information.     

Alternate programming structures for bank portfolios

Recently a number of mathematical programming models have been developed to assist banks in their portfolio (balance sheet) management decision making. Generally, the model structures used may be classified as either linear, linear goal, or two-stage linear programming. Of these, linear programming models are the most common. The purpose of this paper is to discuss the optimal bank portfolio management solutions produced by each of the above programming structures. In addition, a new model structure, two-stage linear goal programming, is developed and compared to the other structures. From a decision-making perspective, this new model structure is found to provide additional useful information.     

商业银行人力资本效能提升研究

本文通过系统研究人力资本效能相关理论,指出人力资本效能提升是商业银行获得可持续发展的核心,建立科学系统的指标体系是提升人力资本效能的关键,同时人力资本效能提升必须贯穿人力资源管理的全过程.针对人力资本效能现状,本文对存在的问题逐一作了详细的阐述和剖析,认为商业银行应在转变人力资本管理理念、构建人力资本效能衡量指标体系、...