The problem with pay flexibility: changing pay practices in the UK health sector

This paper critically assesses models and policies of pay flexibility as applied to the public sector. Examination of the arguments for greater pay flexibility across three dimensions - external labour market flexibility, organizational flexibility, and macroeconomic flexibility - reveals a number of weaknesses, rooted in a failure to problematize the conflicting motives for greater pay flexibility in the context of pressures internal and external to the organization. An alternative 'model' of changing pay systems is developed and applied to the case of the UK health sector where there have been attempts to introduce various forms of flexible local pay arrangements. Drawing on interviews conducted during the mid-1990s with personnel and HRM managers at fifteen NHS Trusts, a number of issues are examined, such as: the impact of differential external labour market conditions of workers on the development of strategies designed to tie local pay to improved performance; the introduction of performance-related pay as a means to institutionalize wider earnings differentials within the organization; and the potential conflict between pressures to link local pay structures with local labour market conditions, on the one hand, and customary employee-held norms that link pay to occupational skills and professional status, on the other.     

吉利并购沃尔沃的风险与并购后整合战略分析

文中分析了吉利并购沃尔沃后所面临的风险,提出了并购后的整合战略:在巩固沃尔沃欧美市场的同时,积极开拓中国市场,尽可能释放沃尔沃的产能;发挥沃尔沃的品牌溢出效应,提升吉利品牌价值;保持现有沃尔沃团队的稳定,维护沃尔沃品牌形象;通过交互安排吉利和沃尔沃的管理人员到对方组织中,逐步实现组织结构的调整和文化融合;将技术战略重点放在对沃尔沃的专利和特长技术的消化吸收上;在中国联合组建研发中心,降低吉利的研发成本。     

企业跨国并购中的技术整合策略研究——以吉利并购沃尔沃为例

技术获取型跨国并购正成为我国企业转型升级的一个重要选项,吉利并购沃尔沃为我国企业跨国并购的技术整合提供了宝贵的经验,吉利并购沃尔沃的技术整合策略主要有:在技术评价阶段,分别从技术需求和市场需求角度对目标企业的技术进行评估;在技术导入与内化阶段,初期采取技术共存的整合模式,后期采取技术融合的整合模式;对技术人员的整合主要采取沟通为导向的策略;从财务、技术和管理三个维度对技术整合绩效进行综合评价。     

金钱偏好：如何影响薪酬和薪酬满意度之间的关系？

本研究运用问卷调查法考察了薪酬和金钱偏好对薪酬满意度的四个方面（薪酬水平满意度、福利满意度、薪酬管理满意度、薪酬增长满意度）的不同影响。来自同一家企业的139名员工参加了调查,完成了金钱偏好和薪酬满意度问卷,并报告了他们的薪酬水平。在对139个员工样本的多元回归分析中发现：薪酬对福利满意度有显著的积极影响,而金钱偏好对薪酬水平满意度和薪酬增长满意度有显著的消极影响。进一步,又考察了金钱偏好对薪酬和薪酬满意度的四个维度之间关系的调节效应,发现：在低金钱偏好组中,薪酬对福利满意度和薪酬增长满意度有显著的积极影响;而在高金钱偏好组中,薪酬对四个薪酬满意度维度均没有显著影响。我们讨论了研究结果对管理实践的意义。     

Low Pay,Higher Pay and Job Satisfaction in Wales

Abstract

Using the first six waves of the Welsh boosts to the British Household Panel Survey this paper attempts to explain the determinants of overall job satisfaction and four facets of job satisfaction in Wales, distinguishing between female and male workers and low-paid and higher paid workers. The motivation of the paper is the claim made widely in the EU that low-paid jobs are jobs of inherently low quality, in which case we should expect that job satisfaction would be lower in low-paid jobs. Since there are proportionately more low-paid workers in Wales than in either England or Scotland we would also expect to find that job satisfaction would be lower in Wales than in the other two countries.     

Mixing the princes and the paupers: Pay and performance in the National Basketball Association

We investigate how team and individual performances of players in the National Basketball Association respond to variations in intra-team pay inequality. By breaking down team dispersion into conditional and expected components, we find that expected pay dispersion has a positive effect on team and individual performance. We find that team and individual performances are essentially orthogonal to conditional pay inequality, counter to the hypotheses of fairness and cohesion proposed in the literature both for sports and general occupations. A change in collective bargaining regime in 1996 had little impact on either team or player productivity.     

Job evaluation systems and pay grade structures: do they match?

Job evaluation is usually applied in an organization in order to assess the relative value of jobs on the basis of which jobs are assigned to classes of pay grades. Thus, the assumption is that job value scores match with pay grade structures, and allow adequate predictions of basic job wages or salaries in practice. The validity of this assumption is questioned in this article. Data of five job evaluation systems (number of jobs: 16,809) were used to assess the effects of three system manipulations, concerning the number of anchors per scale (characteristic), the nature and the number of scales, and the weights of scales. Total job value scores of the manipulated data and the associated pay grades were compared with the non-manipulated ('original') scores. It turned out that even when two sets of job value scores are highly correlated (around 0.99), pay grade classification agreement was always less than 90 per cent, and in many instances much less. This result has important implications for the use of job evaluation in practice: when a fine grained system of pay grades applies, total job value scores may be deficient. Implications for a better match between total job worth values and pay grade classes are discussed.     

浅析联想并购的技巧

联想并购IBMPC业务后良好的市场表现表明了联想并购的初步成功。探析联想并购成功的原因,可以发现从并购前的聘请国际级中介机构到进行公关游说消除政治化责问,从设法留住管理层和员工队伍到提早实施文化整合,从吸引战略投资到采取灵活的并购策略都表现了联想高超的并购技巧,这些技巧可以为中国企业跨国并购提供借鉴。     

薪酬公平感、人格特质对公务员越轨行为的影响

以公务员为研究对象,探讨了薪酬公平感、人格特质对越轨行为的影响。采用实证研究的方法,通过对737个样本数据进行回归分析,发现三类薪酬公平感对工作怠情、损人利己、渎职滥权、贪墨侵占、合作破坏这五种越轨行为具有显著负向影响。结果还发现,宜人性对分配公平影响四种越轨行为的调节作用显著,责任感对分配公平影响所有越轨行为的调节作用均显著,神经质仅在分配公平影响合作破坏行为过程中起到调节作用。     

关于企业税务会计的探讨

本文阐述了企业的税务会计与财务会计之间的联系与区别及其相关范围,从财务会计的缺陷对纳税的影响,为更好地建立企业的纳税制度,免去会计利润和应税所得额之间的调整,说明了建立税务会计的必要性,并对如果设立税务会计提出了一些建议     

企业核心竞争力评价与会计信息解读研究

本文以企业核心竞争力评价理论为基础,全面研究了企业核心竞争力分析评价方法。笔者认为,应以超额收益和超额收益率为核心指标来评价企业核心竞争力。在纵向评价方面,可采用多维分析法、战略矩阵图法、多因素分析法、超额收益法和平衡计分卡法予以评价;在横向评价方面,可采用模糊综合评价法、因子分析法和基于AHP法的指数标度法予以评价。对企业核心竞争力评价的目的就在于向会计信息使用者传递和解释企业核心竞争力的大小及其价值波动的规律。     

我国汽车逆向物流发展对策研究

阐述了汽车逆向物流的概念及特点,通过对我国汽车逆向物流的现状和汽车逆向物流的作用分析,解释了研究并发展汽车逆向物流的必要性。最后,从政府、企业、消费者三个角度提出了废旧汽车回收的发展对策及汽车生产企业对废旧汽车回收模式的选择建议。     

岗位价值与工作业绩的统一

岗效工资制是我国企业常用的一种薪资分配模式。本文首先分析了岗效工资制的结构和运行方式,进而对一个样本企业的岗效工资制改革实践进行具体考察,在此基础上,指出了岗效工资制必须解决的若干问题。     

性别、学历、职位等与管理人员的政治技能——基于人口统计特征的分析

本文通过对长江三角洲地区的363名管理人员进行问卷调查,对不同人口统计特征的管理人员在政治技能4个维度的差异进行了比较研究。结果显示,男性管理人员和女性管理人员在政治技能的人际影响和交际能力两个维度上均不存在显著差异,但在社会敏锐度和外显真诚两个维度上存在差异;管理层级对管理人员的政治技能四个维度都有显著影响。年龄、学历以及职业背景对政治技能均不存在显著性差异。     

商业业态分化与城市商业空间结构的变迁——来自长沙的实证研究

长沙市作为中部地区中心城市之一,长期以来第三产业占据了城市经济发展的主导地位,商业的发展对长沙的城市经济发展与空间结构产生了重要的影响.论文对长沙市商业业态的分化历程及其空间分布进行实证分析,进而得出长沙市城市商业空间结构的演变基本规律,分析商业业态分化与城市空间结构之间的相关性.研究认为,长沙商业业态分化已经呈现出多...     

天喻CAD快捷命令汇总及个性化设置

为了提高天喻CAD设计制图速度,本文从天喻CAD应用的实际出发,介绍了天喻CAD快捷命令、快捷键以及快捷命令的详细设置方法。