Corporate environmental reporting: Are French firms compliant with the Task Force on Climate Financial Disclosures' recommendations?

This article deals with the practices of French corporate environmental disclosure with a focus on climate-related risks. In particular, it aims to analyse the compliance of CAC 40 firms with the recommendations of the Task Force on Climate-related Financial Disclosures (2017), an international initiative made up by Financial Stability Board to enhance financial transparency. On the basis of a content analysis of firms' reference documents spanning 2015–2018, we constructed the Climate Compliance Index (CCI) to evaluate whether firms disclose information on climate risks and opportunities about governance, strategy, risk management and metrics. Our results highlight a gradual increase of the CCI despite disparities across sectors and management areas. The content analysis allows us to develop a set of indicators frequently reported by domain and to identify and define climate risks and opportunities and their financial impacts per sector, which is a first step to improve the disclosure of non-financial information.     

城巿社区管理创新的动力及其作用——一个场域管理视角的分析

社区管理域是影响社区管理的各种要素共同作用而形成的、对社区管理有着不可忽视作用的环境中介.城市社区管理主体的各要素,即地方政府、驻社区企业、社区居民、非政府组织等四个要素对社区管理的作用力和影响力的合力成为社区管理域的域动力.实现社区管理创新的目标必须明确各个主体的角色定位,充分发挥各个主体的作用.     

毛泽东精神在企业经营管理中的运用

毛泽东堪称中国乃至世界上卓越的管理家。用毛泽东精神指导企业经营管理是有益的尝试,作为企业经营管理阶层,我们有责任去汲取其精神精华。本文将对毛泽东精神进行再归类,论述其在企业经营管理中的运用。     

Sustainability Management within Supply Chains – A Resource Dependence View

Proceeding from three basic concepts of resource dependence theory – organizational effectiveness, interdependence and external control – we conducted a multiple‐case study to investigate factors that facilitate and hinder sustainability management within supply chains. Our empirical observations highlight that focal firms do not necessarily transfer their own corporate sustainability agendas into control mechanisms for managing the sustainability of their suppliers. Based on this insight, we develop a new theory that explains how intra‐ and interorganizational sustainability management is affected by a firm's business case for promoting sustainability, control mechanisms, trade‐offs, trust and market liberalization. The theory offers new insights into drivers and barriers for effective interorganizational sustainability management, whereas previous theories could not fully explain the reasons for diverging sustainability management practices in supply chains. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment     

航空装备维修质量问题归零研究

归零化管理是处理与预防质量问题的一种管理思想与工作模式,针对航空装备保障领域特色和航空兵部队归零工作中存在的问题,对航空装备维修质量问题归零进行了研究,提出了航空维修质量问题归零存在的问题、种类和方法,并以飞行员反映问题为例对航空装备维修质量问题归零程序提出了自己的见解。     

Time and frequency connectedness and portfolio diversification between cryptocurrencies and renewable energy stock markets during COVID-19

The assessment of the time and frequency connectedness between cryptocurrencies and renewable energy stock markets is of key interest for portfolio diversification. In this paper, we utilize weekly data from 07 August 2015 to 26 March 2021 to document the dynamics and portfolio diversification from a fresh cryptocurrencies-renewable energy perspective. Our time-frequency domain spillovers results reveal that renewable energy stocks are the main spillover contributors in the connectedness system and the short-run spillovers dominate their long-run counterparts. Furthermore, investors can gain more profits through short-run transactions in our portfolio design and we can optimize portfolios by investing a large portion in cryptocurrencies. A fascinating fact is that the COVID-19 pandemic can reverse the effectiveness of our hedging strategy.     

Talent management and the relevance of context: Towards a pluralistic approach

This paper aims to contribute to the development of a broader, more balanced approach to talent management that will help in studying and implementing talent management across different contexts. The paper starts with an overview of the advances made in previous reviews and studies with respect to three central themes: the definition of talent, intended outcomes of talent management, and talent management practices. We identify the one-dimensional and narrow approach to the topic as a main limitation of the existing talent management literature. Through the use of theories from the organizational theory and the strategic HRM domain, we add new perspectives and develop a multilevel, multi-value approach to talent management. In so doing, we offer an in-depth discussion of the potential economic and non-economic value created by talent management at the individual, organizational, and societal level.     

The Effect of Internal Control Certification Regulatory Changes on Real and Accrual-based Earnings Management

ABSTRACT

This study examines the effect of changes in internal control certification requirements (ICCR) on the earnings management choices of Australian firms in the period 2007–2015. The Australian setting is unique as the certification requirements change from voluntary in 2004–2007 to mandatory in 2008–2014, before being abolished in 2015. Consistent with the notion that real earnings management (REM) is less susceptible to detection, the results suggest that firms place greater reliance on REM than on accrual-based earnings management (ABEM) when having to comply with certification requirements. In particular, I find voluntary certifiers have lower REM and ABEM relative to first-time certifiers in the mandatory period between 2008 and 2014, and there is an increase in REM activities among first-time mandatory period certifiers. Moreover, firms that discontinue certification, after the abolition of the requirement in 2015, switch from REM to ABEM. This suggests that regulatory ICCR changes affect firms’ earnings management choices.     

Toward a Framework of Leader Character in Organizations

While the construct of character is well grounded in philosophy, ethics, and more recently psychology, it lags in acceptance and legitimacy within management research and mainstream practice. Our research seeks to remedy this through four contributions. First, we offer a framework of leader character that provides rigor through a three‐phase, multi‐method approach involving 1817 leaders, and relevance by using an engaged scholarship epistemology to validate the framework with practicing leaders. This framework highlights the theoretical underpinnings of the leader character model and articulates the character dimensions and elements that operate in concert to promote effective leadership. Second, we bring leader character into mainstream management research, extending the traditional competency and interpersonal focus on leadership to embrace the foundational component of leader character. In doing this, we articulate how leader character complements and strengthens several existing theories of leadership. Third, we extend the virtues‐based approach to ethical decision making to the broader domain of judgement and decision making in support of pursuing individual and organization effectiveness. Finally, we offer promising directions for future research on leader character that will also serve the larger domain of leadership research.     

基于共词分析的国内供应链领域研究热点分析

运用共词分析中的词频统计分析法、共词聚类分析法和共词网络分析法这3种关键方法,以“供应链”为主题词,以2015-2019年为时间跨度,根据影响因子等因素选定CNKI中管理科学与工程学科的10本权威期刊,对其中的文献总计1261篇进行了研究热点分析。     

Managing diversity in the Netherlands: a case study of Rabobank

Managing diversity is a relatively new domain within HRM. Theoretical debates around the issue have not matured yet. This case study examines in detail the diversity management practices of Rabobank, a major bank in the Netherlands, which has applied diversity concepts in its management practices. Through interviews with managers and employees of the bank we contrast theoretical premises on diversity management with praxis at Rabobank. Findings show that diversity management has been used primarily to attract ethnic customers to the bank, rather than to advance the quality of working life and career prospects of ethnic minority employees. The latter remain segregated in lower positions and not allowed openly to express their culture and religion.     

Strategic human resource management: The evolution of the field

This review takes an evolutionary and chronological perspective on the development of strategic human resource management (SHRM) literature. We divide this body of work into seven themes that reflect the directions and trends researchers have taken over approximately thirty years of research. During this time the field took shape, developed rich conceptual foundations, and matured into a domain that has substantial influence on research activities in HR and related management disciplines. We trace how the field has evolved to its current state, articulate many of the major findings and contributions, and discuss how we believe it will evolve in the future. This approach contributes to the field of SHRM by synthesizing work in this domain and by highlighting areas of research focus that have received perhaps enough attention, as well as areas of research focus that, while promising, have remained largely unexamined.     

河道管理范围内非防洪工程建设项目管理的体会

河道管理范围内非防洪工程建设项目的不断增多是经济快速发展的产物,同时是河道主管机关水行政管理的一项重要内容。文章主要阐述了河道内非防洪工程建设项目的管理现状,分析了管理过程中存在的问题及其产生原因,提出今后河道管理的对策措施。     

The HRM Process Approach: The Influence of Employees’ Attribution to Explain the HRM‐Performance Relationship

In an experimental study and a field study, we studied whether high‐commitment human resource management (HC‐HRM) is more effective when employees can make sense of HRM (attribute HRM to management). In the experimental study (n = 354), employees’ HC‐HRM perceptions were evoked by a management case, and their attributions were manipulated with an information pattern based on the three dimensions of the covariation principle of the attribution theory: distinctiveness, consistency, and consensus. As expected, the results showed that the effect of HC‐HRM on affective organizational commitment was stronger when employees understood HRM as was intended by management. This experimental finding was confirmed in a cross‐level field study (n = 639 employees within 42 organizations): the relationship between HC‐HRM, on one hand, and affective organizational commitment and innovative behavior, on the other hand, was stronger under the condition that employees could make sense of HRM. © 2015 Wiley Periodicals, Inc.     

Demands or Resources? The Relationship Between HR Practices,Employee Engagement,and Emotional Exhaustion Within a Hybrid Model of Employment Relations

This article explores the ways in which employees may experience and respond to tensions inherent in the mix of potentially conflicting human resource (HR) practices that compose hybrid models of employment relations. By drawing on the job demands–resources (JD‐R) literature and viewing HR practices as “demands” and “resources,” we explore the impact of performance management and employee voice practices on employee well‐being, as exemplified by engagement and emotional exhaustion, in a large public‐sector organization in Ireland. Our findings suggest that employee voice mechanisms may act as a resource in both enhancing engagement and in counterbalancing the demands presented by a performance management system, thus reducing the deleterious effects of emotional exhaustion. Our study extends understanding of hybrid models of human resource management (HRM) and of the ways in which employees manage the contradictory signals that such models may send in terms of performance expectations. © 2015 Wiley Periodicals, Inc.     

市场经济条件下省域城乡规划管理面临的问题及其制度创新

市场经济条件下,传统省域城乡规划管理模式已不能适应新的变化要求.论文针对当前省域城乡规划管理面临的一系列问题,从现代行政管理运行机制的基本原理出发,以建立与市场经济条件下省域城乡建设与发展管理要求相适应的城乡规划管理机制为目标,提出了省域城乡规划管理机制构建框架,并进而提出了市场经济条件下进行省域城乡规划管理制度创新的措施和建议.     

基于LabVIEW的振动测试分析系统

针对传统振动测试手段所需仪器繁多而复杂的缺点,基于LabVIEW构建了一个振动测试分析系统。采用模块化思想设计系统。将系统分为数据采集、时域分析、频域分析、模态分析、数据管理五大模块,经过测试验证了系统的可行性与有效性。     

浅谈我国公租房社区的管理

大力发展公共租赁住房是我国"十二五"期间保障性住房建设的主要任务,而公租房社区的管理是公租房是否能持续发展的保障。本文从公租房的特点出发,总结了公租房社区存在的问题,并探讨了公租房社区的管理模式和方法。     

Dynamic pricing in subsidized performing arts

While current pricing strategies in public theaters are mostly based on static schemes, this paper analyzes the potential of dynamic pricing. Subsidized performing arts organizations face the challenge of selling a fixed capacity (available seats of a venue) to a broad and varied audience. Based on the literature and on empirical evidence from a survey among Swiss theaters, we discuss whether and to what extent yield management and uniform‐price auctions—two widespread dynamic pricing mechanisms in the Internet age—can be applied to public theaters in view of the particular goals and targets imposed by their source of funding and by subsidy contracts. Our analysis suggests that although the application of yield management may not be advantageous in the current environment, the introduction of dynamic elements (including auctions) to prevailing pricing strategies can help public theaters respond to temporal demand fluctuations and fill up performances with a varied audience. Copyright © 2015 John Wiley & Sons, Ltd.