共查询到17条相似文献,搜索用时 390 毫秒
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黄想 《金融管理与研究(杭州金融研修学院学报)》2011,(9):28-31
胜任力模型是行之有效的管理工具。本文立足于商业银行运营实践,选取分支行行长这一重要岗位构建起了“商业银行行长胜任力模型”,并以此为基础研发了“行长胜任力测评系统”。基于在中国工商银行广东省分行的成功运用,本文就如何构筑基于胜任力的人力资源管理体系进行了探讨。 相似文献
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胜任力与绩效管理的关系模型近年来成我国企业人力资源绩效管理研究的热点,胜任力模型为企业绩效管理体系的研究打开了一个新的突破口。本文基于胜任力的内涵、特征和核心胜任力的形成入手,分析了胜任力与人力资源绩效的关系。同时,本文提出了模型绩效结构性要求和方法。研究认为,胜任力对企业人力资源绩效的提升的,要加强模型构建和体系构建,以提高人力资源绩效管理水平。 相似文献
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胜任素质又称能力素质,在组织管理中是指驱动员工做出卓越绩效的一系列综合素质,是员工通过不同方式表现出来的知识、技能或能力、职业素养、自我认知、特质等素质的集合.胜任素质模型被应用到人力资源管理的各个方面,对提高企业的人力资源质量,提升组织竞争力,从而推进企业发展战略目标的实现. 相似文献
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This paper uses a case study of an e-government partnership of ten local authorities to consider how governance structures, financial arrangements and performance management systems may promote or inhibit successful collaborative working. The case is considered within the contexts of continuing new public management reforms including the balance between formal performance measurement indicators imposed by higher authorities and the scope for dialogue in the development of performance management systems. The case supports a view that collaborative working can benefit from a governance structure supporting a consistency of objectives of the partners operating within similar political and regulatory environments. Externally imposed performance indicators are significant to the partner authorities but their influence does not exclude the possibility of more dialogue-driven performance management systems being developed within the partnership. Sustainability of the partnership is never assured and tensions develop as a result of developing priorities of individual authorities, the possibility of local government reorganisation and changing national policy initiatives. 相似文献
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Motivated by agency conflicts of real earnings management (e.g., opportunistic and signalling perspectives), this study investigates the association between firms that manipulate their business operations to meet earnings benchmarks (i.e., zero earnings, last year's earnings) and subsequent operating performance. We examine the effects of the magnitude of real earnings management on firms' future performance for the period 2009 to 2015 for UK firms. Our analysis shows that the manipulation of operating activities such as sales, discretionary expenditures, and production costs to meet earnings benchmarks has a significantly positive consequence for firms' subsequent operating performance and signals firms' good future performance. We also find that firms that manipulate their operating activities in the absence of meeting earnings benchmarks experience a decline in their subsequent operating performance. The findings of this research lend support to our understanding of the process that management follows to evaluate costs and benefits of real earnings management. 相似文献
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Gow‐Cheng Huang Kartono Liano Herman Manakyan Ming‐Shiun Pan 《Risk Management & Insurance Review》2013,16(1):47-69
The signaling hypothesis of share repurchases implies that management uses repurchases to signal either that their firm's future operating performance will improve or that shares of their stock are simply underpriced by the market. This study examines which of the two interpretations can better explain open‐market share repurchase programs announced by insurance companies. We find no evidence that future‐operating performance of insurers improves following the repurchase announcement. In addition, changes in future operating performance cannot explain the announcement‐period abnormal return. Instead, the stock undervaluation prior to the repurchase announcement can significantly explain the announcement‐period abnormal return, particularly for life insurers. Overall, our results suggest that the positive market reaction to insurers’ open‐market share repurchase announcements is due to the stock undervaluation by the market, but not due to positive information content about future operating performance conveyed in the repurchase announcement. 相似文献
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The information content of stock splits 总被引:1,自引:0,他引:1
This study examines whether stock splits contain information content about future operating performance or whether splits are undertaken by firms to realign their share prices and to improve trading liquidity. In the four years following split announcements, splitting firms do not experience improved operating performance relative to non-splitting firms. Furthermore, stock split signals are not related to future profitability. The positive announcement effect can be explained by lower share prices and improved market liquidity following stock splits but not by split signals and post-split operating performance. Our results show very little evidence that stock splits signal improvement in long-run operating performance and are more consistent with the trading range/liquidity hypothesis. 相似文献
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Using a sample from European markets this study documents that changes in external financing, both in the form of equity and debt, can predict future operating performance (profitability and cash flows). In terms of future profitability, increases in equity (debt) financing particularly benefit large-size growth firms (large-size value firms). It is notable that a firm environment of low information quality, indicated by the presence of accounting restatements, intensifies the association between external financing and operating performance, due to the heightened scrutiny investors/lenders apply to firms that have recently restated their financials. In addition, strategic ownership in the firm has no significant effect on the financing – operating profitability association but may amplify the positive effects of equity financing on future operating cash flows. Moreover, financial analysts' forecasts of operating profitability and operating cash flows reflect the impact of external financing changes on future operating performance but exhibit a financing-related systematic inefficiency particularly for firms that have recently announced a material restatement of their prior financial results. Finally, controlling for information contained in analyst forecast surprises, the market is efficient overall and incorporates the effects of equity and debt financing changes into stock prices. 相似文献
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IPO or SBO?: The Increasing Importance of Operational Performance for Private Equity Exits Following the Global Financial Crisis of 2007–08
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The authors report the findings of their recent study of the role of portfolio company operating performance in determining the choice of exit options by private equity firms between initial public offerings (IPOs) and secondary buyouts (SBOs), and how that role may have changed since the Global Financial Crisis of 2007–2008. Virtually all studies of PE exits in all countries have found that portfolio companies that exit through IPOs tend to be larger and have higher operating returns than companies that exit through SBOs or sales to other companies. After examining the exits of PE portfolio companies based in Denmark and Sweden during the period 2003–2013, the authors report that, although general market conditions continue to be a major factor, operating performance and size have become even more important requirements for IPO exits since the crisis. And thus PE firms that fail to make operating improvements in their portfolio companies are likely to find their exit options limited. 相似文献
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A Comparison of State-of-the-Art Classification Techniques for Expert Automobile Insurance Claim Fraud Detection 总被引:2,自引:0,他引:2
Stijn Viaene Richard A. Derrig Bart Baesens Guido Dedene 《The Journal of risk and insurance》2002,69(3):373-421
Several state‐of‐the‐art binary classification techniques are experimentally evaluated in the context of expert automobile insurance claim fraud detection. The predictive power of logistic regression, C4.5 decision tree, k‐nearest neighbor, Bayesian learning multilayer perceptron neural network, least‐squares support vector machine, naive Bayes, and tree‐augmented naive Bayes classification is contrasted. For most of these algorithm types, we report on several operationalizations using alternative hyperparameter or design choices. We compare these in terms of mean percentage correctly classified (PCC) and mean area under the receiver operating characteristic (AUROC) curve using a stratified, blocked, ten‐fold cross‐validation experiment. We also contrast algorithm type performance visually by means of the convex hull of the receiver operating characteristic (ROC) curves associated with the alternative operationalizations per algorithm type. The study is based on a data set of 1,399 personal injury protection claims from 1993 accidents collected by the Automobile Insurers Bureau of Massachusetts. To stay as close to real‐life operating conditions as possible, we consider only predictors that are known relatively early in the life of a claim. Furthermore, based on the qualification of each available claim by both a verbal expert assessment of suspicion of fraud and a ten‐point‐scale expert suspicion score, we can compare classification for different target/class encoding schemes. Finally, we also investigate the added value of systematically collecting nonflag predictors for suspicion of fraud modeling purposes. From the observed results, we may state that: (1) independent of the target encoding scheme and the algorithm type, the inclusion of nonflag predictors allows us to significantly boost predictive performance; (2) for all the evaluated scenarios, the performance difference in terms of mean PCC and mean AUROC between many algorithm type operationalizations turns out to be rather small; visual comparison of the algorithm type ROC curve convex hulls also shows limited difference in performance over the range of operating conditions; (3) relatively simple and efficient techniques such as linear logistic regression and linear kernel least‐squares support vector machine classification show excellent overall predictive capabilities, and (smoothed) naive Bayes also performs well; and (4) the C4.5 decision tree operationalization results are rather disappointing; none of the tree operationalizations are capable of attaining mean AUROC performance in line with the best. Visual inspection of the evaluated scenarios reveals that the C4.5 algorithm type ROC curve convex hull is often dominated in large part by most of the other algorithm type hulls. 相似文献