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高校科研经费管理存在着缺乏有效权威统一的科研经费管理制度、错误判断和认识科研经费的性质、科研经费预算管理系统不科学、没有计算科研课题间接费用、科研人员智力价值认定缺失、缺乏科研经费效益评价指标、科研经费监管不力等问题,需要加强科研经费使用的法治观念、加强科研经费管理政策的引导与约束、强化科研经费过程管理、突出智力付出、进行全额成本核算、树立绩效管理观念、健全检查监督机制等措施加以解决。 相似文献
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最近几年,伴随我国经济的迅猛发展,科研经费管理已成为高校财务管理的一个重要环节。因此,如何科学有效地管理科研经费已经成为高校财务管理亟待解决的问题。本文针对目前高校科研经费管理中存在的科研经费管理意识淡薄、科研经费预算管理欠缺、科研经费管理监督机制有待健全等问题提出科研经费精细化管理的思想,并以预算管理为核心,从思想认识、管理制度、强化监督、创新管理手段等方面构建科研经费管理的基本思路。 相似文献
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杜超 《中国乡镇企业会计》2017,(2):127-128
随着国家"十三五"现代职业教育体系建设的稳步推进,高职教育的科研经费投入逐年增长,加强科研经费绩效管理,提高科研经费使用效益,成为高职科研管理的新常态。本文以科研经费绩效管理中存在的问题为切入点,从预算管理、支出管理、结余管理等方面提出了完善我国高职院校科研经费管理体系建设的建议。 相似文献
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加强高校科研经费管理若干问题的思考 总被引:1,自引:0,他引:1
李永宁 《中国乡镇企业会计》2012,(5):88-89
科研经费管理是高校科研管理的重要内容。目前我国高校科研经费管理工作虽然取得了显著成绩,但依然存在着对经费管理不够重视、管理行为不够规范、管理制度不够健全等问题,需要进一步提高认识,健全和创新科研经费管理制度,完善科研经费管理的体制机制。 相似文献
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科学研究是高校主要职能之一,近年来我国高校承担的科学项目和筹措的科研经费呈现出大幅增长的趋势,但科研经费在管理和使用等方面还存在不少漏洞,特别是高校科研经费腐败案件层出不穷,严重制约了科研项目完成质量和科学研究水平的提高,对高校学术风气、人才培养、学科建设等方面造成了恶劣的影响,规范科研经费管理已成为高校可持续发展的重要环节。本文从我国高校科研经费管理现状入手,并通过中、美高校科研经费管理情况对比,深入分析当前我国高校科研经费管理过程中存在的体制机制性问题以及内在原因,有针对性地提出了相应对策。 相似文献
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科研经费管理在高校财务管理中一直扮演着重要的角色。为了最大化项目资助方、项目承担人以及承担人所在单位的利益,一定要加强科研经费的管理。本文针对我国目前高校存在的科研经费问题提出了相应的解决措施,并探索了科研管理的新方法和新途径,在完善本校科研经费管理机制的同时更提高了科研经费的使用效益。 相似文献
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梁茜 《中国乡镇企业会计》2014,(1):95-96
科研规模是-个大学综合实力的标志,随着高校科研经费的大幅递增,国家对科研经费的管理也提出了更高的要求。目前高校科研经费管理的现状不容乐观,还存在着机制不完善、支出不规范、经费效益低等问题,直接影响科研水平的高效发挥。因此如何加强对科研经费的管理,是高校刻不容缓需要解决的问题,以切实提高科研经费的使用效益。 相似文献
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Tim Power 《Revue internationale de statistique》2003,71(1):59-67
This paper outlines the ICT statistical developments that the ABS has undertaken over recent years. These developments have been on both the supply side (ICT industry) and the demand side (use of IT by sector). The content of ABS ICT surveys has changed significantly over the last few years and are expected to develop further in line with industry changes and emerging policy needs.
Recent developments in household collections have been the inclusion of IT use questions in the 2001 Census of Population and Housing and in various ABS social surveys such as Children's Participation in Culture and Leisure Activities. Annual business IT use surveys are now conducted and include topics such as Internet commerce and IT security. Biennial ICT industry surveys are conducted to provide data on ICT production, imports and exports, ICT industry employment, performance and structure information. An Internet activity survey is run every six months and provides regional Internet access details and infrastructure details on Internet service providers.
A major development for 2002–03 will be the compilation of an ICT satellite account. ABS intends to produce an ICT Information Development Plan to guide its future statistical development work in the ICT field. 相似文献
Recent developments in household collections have been the inclusion of IT use questions in the 2001 Census of Population and Housing and in various ABS social surveys such as Children's Participation in Culture and Leisure Activities. Annual business IT use surveys are now conducted and include topics such as Internet commerce and IT security. Biennial ICT industry surveys are conducted to provide data on ICT production, imports and exports, ICT industry employment, performance and structure information. An Internet activity survey is run every six months and provides regional Internet access details and infrastructure details on Internet service providers.
A major development for 2002–03 will be the compilation of an ICT satellite account. ABS intends to produce an ICT Information Development Plan to guide its future statistical development work in the ICT field. 相似文献
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En este estudio se analiza el incumplimiento del salario mínimo durante el periodo 2003–2012 en diez países de Europa central y oriental con salario mínimo obligatorio nacional. A partir de los datos de EU‐SILC y la metodología propuesta por Bhorat, Kanbur y Mayet (2013), se cuantifica la incidencia y magnitud del incumplimiento. Se realizan análisis de regresión sobre determinantes individuales, laborales y macroeconómicos. Aunque la incidencia permanece relativamente baja, los trabajadores a los que se dirigen las políticas de salario mínimo parecen los más expuestos a su incumplimiento. Con el tiempo, una mayor incidencia se asocia a una razón más alta entre salario mínimo y salario medio. 相似文献
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Value at Risk in the Suburbs: Eminent Domain and the Geographical Politics of the US Foreclosure Crisis
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Christopher Niedt Brett Christophers 《International journal of urban and regional research》2016,40(6):1094-1111
Several US counties and local governments have recently considered a novel solution to the foreclosure crisis. They plan to use eminent domain to compel the owners of mortgage debt—and specifically of private‐label mortgage‐backed securities—to sell the debt to the government at a price reflecting the loan's market value. The government would then restructure the debt and resell it to new investors. The plans are striking because—in contrast to both development‐driven eminent domain and the federal subprime bank bailout—they would force investors to assume asset devaluation and increased long‐term risk. Notably, the plans have emerged as an instance of financialization‐focused politics in suburbs and suburban cities of color, specifically majority‐black and ‐Latino/a suburbs. Local support for the plans, we argue, is rooted in the long‐term disinvestment of these ‘suburbs of exception', which became targets of subprime lending and eventually sites where the ‘financial exception' has been localized. But these demographic shifts, fragmentation and fiscal pressures have at the same time created a suburban political terrain in which the plans have gained their strongest political support. 相似文献
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Christian Busch 《Journal of Management Studies》2024,61(3):1110-1151
Serendipity – the notion of making surprising and valuable discoveries – plays a major role in the success of individuals and organizations alike. Previous research has established the importance of serendipity and identified important individual- and organizational-level antecedents. However, the literature has been dispersed and the boundaries of the concept have been blurry, leading to a lack of conceptual clarity and structure, and thus limiting validity and managerial actionability. Based on a systematic literature review, I synthesize existing management-related research on serendipity and explicate the emergence and composition of serendipity in the organizational context. I first identify three necessary conditions that differentiate serendipity from related concepts such as luck or targeted innovation: agency, surprise, and value. Then, I draw from the literature on sensemaking, event-based theorizing, and quantum-based approaches to management to conceptualize the process of cultivating serendipity in the organizational context as a process of enabling potentiality and materialization, and develop a multi-level theory of (cultivating) serendipity. This conceptualization contributes to our collective understanding of how, why, and when (i.e., under what conditions) organizations can leverage the value in the unexpected, which opens up fruitful avenues for further research. 相似文献
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Mohammad Mohabbat Khan 《Public Management Review》2013,15(2):267-278
NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders. 相似文献
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Chris Rowley John Benson Malcolm Warner 《International Journal of Human Resource Management》2013,24(4-5):917-933
There has been much discussion regarding the possible decline and weakening of national systems of human resource management (HRM). Yet, culture and institutions are often cited as the major stumbling blocks to this outcome. Such constraints may dissipate in the analysis, particularly if ‘regional clusters’ are considered where geographic and cultural closeness and ‘openness’ to similar economic pressures exist. In such cases, it might be postulated that convergence in HRM will occur. We argue that China, Japan and South Korea represent such a cluster. This article examines these countries, to see if a degree of convergence is taking place and if it is towards an identifiable ‘Asian’ model of HRM. A model of change is presented that distinguishes between levels of occurrence and acceptance. Details of the development and practice of HRM in each country are then set out. The article ends with a discussion and implications section and a brief conclusion. 相似文献
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Carl Grodach 《International journal of urban and regional research》2013,37(5):1747-1765
While a growing body of research analyses the functional mechanisms of the cultural or creative economy, there has been little attention devoted to understanding how local governments translate this work into policy. Moreover, research in this vein focuses predominately on Richard Florida's creative class thesis rather than considering the wider body of work that may influence policy. This article seeks to develop a deeper understanding of how municipalities conceptualize and plan for the cultural economy through the lens of two cities held up as model ‘creative cities’ — Austin, Texas and Toronto, Ontario. The work pays particular attention to how the cities adopt and adapt leading theories, strategies and discourses of the cultural economy. While policy documents indicate that the cities embrace the creative city model, in practice agencies tend to adapt conventional economic development strategies for cultural economy activity and appropriate the language of the creative city for multiple purposes. 相似文献
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Despite the establishment of high-tech multinational enterprises (MNEs) in Ireland since the late 1950s, the country did not succeed in closing the technological gap with most of its EU counterparts. The weak National System of Innovation (NSI), and in particular low business and government R&D levels, combined with a lack of research and technology linkages between MNEs and indigenous firms, explain these poor results. However, the Shannon region in the West of the country presents some specific institutional characteristics that could theoretically make the region a strong technological enclave. The various actors in the region - i.e. the administrative, financial, political and research institutions, as well as the business organizations - have indeed infused a new type of economic development. After a brief review of the available concepts and models articulated around these actors and their interrelationships, the paper analyses whether the Shannon region, taken as an illustrative example, mirrors a specific economic and technological localized setting. The study is based on a survey of indigenous and foreign firms. 相似文献
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María del Carmen Triana Pamela Gu Olga Chapa Orlando Richard Adrienne Colella 《人力资源管理》2021,60(1):145-204
This article reviews discrimination and diversity research published in Human Resource Management (HRM) over the past 60 years. While discrimination and diversity are very different constructs, it is often informative to study them together, because when people recognize each other's diversity, this can result in bias, stereotyping, and discrimination. We conducted bibliographic searches for terms related to discrimination and diversity as well as a manual search through every title and abstract published in HRM over the last 60 years to assess article relevance. The search resulted in 135 research articles with 136 unique studies (i.e., samples) which are reviewed in this article. Sex and race are the demographics that have been examined the most in HRM, while religion has been examined the least. Moreover, the number of studies examining lesbian, gay, bisexual, transgender, and queer (LGBTQ) employees in the workplace in HRM has grown quickly within the past 10 years, culminating in a recent meta‐analysis. Our review looks at some of the earliest research published, the most recent research published, and the overall trends we identified in the research over the years for both discrimination and diversity articles. We then make future research suggestions and recommendations to advance the study of discrimination and diversity in the coming years. 相似文献
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When sampling a batch consisting of particulate material, the distribution of a sample estimator can be characterized using knowledge about the sample drawing process. With Bernoulli sampling, the number of particles in the sample is binomially distributed. Because this is rarely realized in practice, we propose a sampling design in which the possible samples have a nearly equal mass. Expected values and variances of the sample estimator are calculated. It is shown that the sample estimator becomes identical to the Horvitz–Thompson estimator in the case of a large batch-to-sample mass ratio and a large sample mass. Simulations and experiments were performed to test the theory. Simulations confirm that the round-off error due to the discrete nature of particles is negligible for large sample sizes. Sampling experiments were carried out with a mixture of PolyPropylene (PP) and PolyTetraFluorEthylene (PTFE) spheres suspended in a viscous medium. The measured and theoretical variations are in good agreement. 相似文献