人力资源成本与管理

人力资源成本是由企业为取得或重置人力资源而发生的成本,包括人力资源的取得成本、人力资源开发成本和人力资源的重置成本等部分组成。人力资源成本管理是整个管理工作的一部分。企业进行人力资源成本管理,有利于正确反映真实的财务状况和经营成果。通过对人力资源成本的预算和控制,可以降低人力资源成本,提高人力资源的整体效益。     

小议人力资源成本管理存在的问题及对策

人力资源成本依据计量方式，可分为直接人力资源成本和间接人力资源成本。直接人力资源成本是指实际发生的费用，是以用货币直接计量的，而间接人力资源成本是难以用货币来准确计量，但他的意义和影响往往会高于直接人力资源成本。现通过讨论人力资源成本的构成，分析了人力资源成本管理存在的问题及对策。     

人力资本计量模式浅探

人力资源和人力资本的主体构成不完全相同,人力资本仅仅是人力资源的一部分,人力资本是稀缺性人力资源。随着人力资源会计的不断发展,人力资源会计中的人力资本计量问题日益得到重视。     

基于人力资源成本的人力资源规划“库存”模型研究

人力资源规划是人力资源管理的基础和核心。目前国内外虽然对人力资源规划有不少研究,采用了不少模型,但大多只重视人力资源供需的平衡,却忽视了人力资源规划过程中的人力资源成本问题。人力资源成本是企业成本、费用的重要组成部分,它的高低直接关系到企业的经营效益和市场竞争力。本文从人力资源成本的角度出发,建立人力资源规划“库存”模型,为企业如何在人力资源规划中有效地节约人力资源成本,同时又不影响人力资源规划目标的实现,实现最佳的人力资源配置提供参考。     

浅谈人力资源会计

一、人力资源会计的涵义 人力资源会计是由美国密西根大学的郝曼森于1964年在其著作《人力资源会计》中首次提出的。郝曼森将人力资源会计定义为对组织的人力资源成本与价值进行计量和报告的一种会计程序和方法。目前较权威的是美国会计学会人力资源会计委员会的定义，认为人力资源会计是鉴别和计量人力资源数据的一种会计程序和方法，其目标是将企业人力资源变化的信息，提供给企业和外界有关人士使用。     

论人力资源管理科学化的途径

人力资源管理工作的科学化的根本目标是服务企业发展、服务员工发展。人力资源管理的战略化、制度化、量化分析等是人力资源管理科学化的主要途径;人力资源管理者角色的转变是人力资源管理科学化的基础。     

足坛球员转会费中的人力资源价值会计

企业竞争如同足球比赛是人与人之间的较量,也可以说是人力资源合理配置是问题。人力资源价值会计是人力资源会计研究中的重中之重。球员转会费从一定程度上反映了人力资源价值的重要性,也带给企业人力资源价值会计的核算一定的的启示。     

电力企业人力资源规划存在的问题及解决策略

人力资源规划是企业人力资源管理工作的重点。电力企业属于专业技术高度密集行业,人力资源是企业生存发展的首要资源。人力资源规划是人力资源管理工作的重点内容,新形势下的电力企业的人力资源规划工作遇到新机会的同时,也面临着新的挑战,本文通过对电力企业中的人力资源规划中存在的问题,进行了分析,并提出了一些切实可行解决策略。     

人力资源会计设计研究

一、人力资源会计的主体 人力资源会计是通过会计方法和跨学科领域的方法,测定和报告有关人力资源的信息,以供企业管理当局和其他利害关系者使用的一门学科.是对人力资源数据进行确认、计量、记录和报告.因此,凡是需要进行人力资源核算工作的组织都是人力资源会计的主体.人力资源会计的主体可以是国家(社会)、企事业单位、家庭.     

民企人力资源管理激励机制的建立与运用

人力资源管理是企业长足发展的战略性资源,采用激励机制让每一个员工都为企业发展效力是人力资源的重要内容,因此有效的企业员工激励机制是调动人力资源积极性、创造性的一个重要手段,是提高人力资源素质的有力杠杆。人力资源激励机制运用的好与坏,在一定程度上讲是决定企业兴衰的一个重要因素。本文将对我国民营企业人力资源激励的有关问题进行探讨,认为建立一个有效的人力资源激励机制是调动人力资源积极性、创造性的重要手段,是形成良好企业内部组织文化的有效途径。同时,本文还就如何健立和运用人力资源激励机制提出一些建设性意见。     

中外城市群发展经验及其对山东半岛城市群的启示

城市群(带)是在工业化基础上而产生的一种城市高级化的空间组织形式,是区域参与国际竞争的战略支点。本文从解析城市群(带)研究的相关理论入手,着重分析了中外城市群发展的一般特征和形成的经验,提出了良好的区位和基础设施是城市群(带)发展的条件,工业化是其动力,产业转移是其发展的机遇,产业联系是其成功的关键。并以此为基础,对山东半岛建设城市群的路径和措施进行了对比分析,提出了对策建议。     

Characteristics and implications of Chinese macroeconomic data revisions

The research examining macroeconomic data for developed economies suggests that an understanding of the nature of data revisions is important both for the production of accurate macroeconomic forecasts and for forecast evaluation. This paper focuses on Chinese data, for which there has been substantial debate about data quality for some time. The key finding in this paper is that, while it is true that the Chinese macroeconomic data revisions are not well-behaved, they are not very different from similarly-timed U.S. macroeconomic data revisions. The positive bias in Chinese real GDP revisions is a result of the fast-growing service sector, which is notably hard to measure in real time. A better understanding of the revisions process is particularly helpful for studies of the forecast errors from surveys of forecasters, where the choice of the vintage for outcomes may have an impact on the estimated forecast errors.     

A column generation-based approach to solve the preference scheduling problem for nurses with downgrading

The demand for nurses in virtually all western countries has been outpacing the supply for more than a decade. The situation is now at the point where the rules for good practice are being stretched to the limit and patient care is in jeopardy. The purpose of this paper is to present several ideas for maximizing the use of the available staff and to quantify the resultant benefits. Two approaches are investigated for substituting nurses with higher level skills for those with lower level skills when there is sufficient idle time to do so. Idle time is usually due to scheduling constraints and contractual agreements that prevent a hospital from arbitrarily assigning nurses to shifts over the week.When the substitution is skill-related, as it is here, it is often called downgrading. The models that we develop are for preference scheduling, which means that individual preferences are taken into account when constructing monthly rosters. There are several reasons for doing this in today's environment, the most important is the need to boost staff morale and increase retention. The problem is modeled as an integer program and solved with a column generation technique that relies on intelligent heuristics for identifying good candidate schedules. The computations show that high quality solutions, as measured by the reduction in the need for non-unit nurses as well as the degree to which preferences are satisfied, can usually be obtained in a matter of minutes.     

A framework for service enterprise workflow simulation with multi-agents cooperation

Process dynamic modelling for service business is the key technique for Service-Oriented information systems and service business management, and the workflow model of business processes is the core part of service systems. Service business workflow simulation is the prevalent approach to be used for analysis of service business process dynamically. Generic method for service business workflow simulation is based on the discrete event queuing theory, which is lack of flexibility and scalability. In this paper, we propose a service workflow-oriented framework for the process simulation of service businesses using multi-agent cooperation to address the above issues. Social rationality of agent is introduced into the proposed framework. Adopting rationality as one social factor for decision-making strategies, a flexible scheduling for activity instances has been implemented. A system prototype has been developed to validate the proposed simulation framework through a business case study.     

Limited monitoring and the essentiality of money

Monetary theory emphasizes that imperfect monitoring is necessary for money to be essential, that is, for money to achieve socially desirable allocations. Little is known about how limited monitoring must be if money is to be essential, though. Understanding sufficient conditions for the essentiality of money is important since monitoring is a natural way in which credit is introduced in monetary models. In this paper, we show that money can fail to be essential even if monitoring is quite limited. This indicates that one must be careful when introducing monitoring in monetary models to allow for the coexistence of money and credit.     

城市地下空间开发利用容量评估指标体系的研究

地下空间是城市开发的重要自然资源,城市地下空间开发利用容量评估的目的旨在把握城市所具有的地下空间可开发利用的总量和潜力,建立科学的评估指标体系是地下空间开发利用容量评估的基础.本文分析了城市地下空间开发利用容量的主要影响因素,提出了城市地下空间开发利用容量评估指标体系构建的原则.基于层次分析法建立了城市地下空间开发利用容量评估的层次结构模型,依据该层次结构模型构造了各层次判断矩阵,并进行了层次单排序、层次总排序及其一致性检验.经研究分析得到:地面空间类型、受已开发地下空间的影响程度、地震烈度、滑坡及崩塌、对工程有影响的地下水层数、受影响的地下水赋存类型及活断层等是城市地下空间开发利用容量评估的主要指标.     

An integrated model of downtown parking and traffic congestion

This paper is the first to look at cruising for parking from an economic perspective. We present a downtown parking model that integrates traffic congestion and saturated on-street parking; the stock of cars cruising for parking adds to traffic congestion. Two major results emerge from the model, one of which is robust. The robust one is that, whether or not the amount of on-street parking is optimal, it is efficient to raise the on-street parking fee to the point where cruising for parking is eliminated without parking becoming unsaturated. The other is that, if the parking fee is fixed at a sub-optimal level, it is second-best optimal to increase the amount of curbside allocated to parking until cruising for parking is eliminated without parking becoming unsaturated     

浅谈我们对实用型人才的培养

随着世界制造业加工中心向我国的转移,社会对技能人才需求的呼声越来越高,国家人才培养工程正在全国各行各业轰轰烈烈地开展。作为技能人才培养基地的技术学校如何适应社会的需要,为社会培养实用型的技能人才?文章就此问题进行了浅述。     

铁路工程突发事件预警体系探讨

安全是铁路运输生产的生命线和永恒的主题,是铁路各项工作的基石[1]。而铁路工程突发事件是影响铁路运输安全的重要因素之一,本文界定了铁路工程突发事件的概念,分析了铁路工程突发事件的特点,明确了铁路工程突发事件预警体系的目的与功能,探讨了铁路工程突发事件预警体系的构成,分析了铁路工程突发事件预警体系的运行程序。     

基于模糊神经网络的渠道衬砌机施工绩效预测

通过工程实地调研,确定影响渠道衬砌机施工绩效的16个主要因素;基于模糊神经网络方法建立渠道衬砌机施工绩效预测数学模型;收集实际工程的渠道衬砌机影响因素和施工效率数据,并进行验证分析计算。结果表明,基于模糊神经网络预测渠道衬砌机施工绩效的方法是实用和有效的。