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1.
刘晓东 《南京审计学院学报》2012,9(6):100-106
薪酬能够准确衡量人力资本的货币价值,是人力资本价值实现的重要载体.根据我国高校教师人力资本特点及薪酬现状,从人力资本投资与回报视角提出的基于生涯补偿模式的固定薪酬、基于激发潜能的全面薪酬、基于多元绩效评价的绩效薪酬三种模式可以有效地提高高校教师的人力资本效能. 相似文献
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Financing buyer–supplier dyads: an empirical analysis on financial collaboration in the supply chain
Matthias Wandfluh Erik Hofmann Paul Schoensleben 《International Journal of Logistics Research and Applications》2016,19(3):200-217
Awareness of capital commitment in the context of supply management has increased tremendously in recent years. However, researchers often only consider the intra-organisational perspective of financing. Consequently, a great optimisation potential, especially in globally dispersed supply chains, remains unlocked. To address this research gap, this paper presents a conceptual research model with hypotheses derived from principal–agent theory to explain the role of collaboration in the context of financing a buyer–supplier dyad and its effect on the resulting financing performance. A cross-industry survey yielding 145 responses was used to empirically test the hypotheses. The results indicate that both strategy alignment between purchasing and finance departments (intra-firm financial collaboration) as well as in the buyer–supplier dyad (inter-organisational financial collaboration) have a significant positive effect on the overall financing performance. These findings provide researchers and practitioners with a clearer understanding of upstream-oriented supply chain finance and the possibilities and constraints in its implementation. 相似文献
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Jaime Bonache Zulima Fernandez 《International Journal of Human Resource Management》2013,24(4):457-475
This paper focuses on the strategic design of expatriates' salaries. Unlike standard expatriation literature that assumes a lack of connection between strategy and international managers' compensation, we use the theoretical concepts from the international strategic management research to discuss how different international strategies affect the way expatriates are compensated. In this respect, the paper proposes a series of hypotheses on how expatriate compensation systems take shape according to the role that the expatriates may play in the internationalization process. The hypotheses refer to the type of incentives offered to encourage acceptance of the assignment, the type of criteria used to evaluate their performance and the reference unit used to establish variable compensation. 相似文献
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面对未来竞争激烈的经营环境,人力资源管理将成为影响企业经营成败的关键因素之一,健全的薪酬制度是吸引、激励及留住人才的有力工具。设计一套科学、合理的薪酬体系,成为企业薪酬管理的难点。全面薪酬管理将经济性薪酬和非经济性薪酬结合起来,满足员工多层次、多方面的需求,是目前薪酬体系设计的发展趋势。文章阐述了某发电运营公司的全面薪酬管理体系,该薪酬体系以理论分析为基础,结合行业特点和公司实际,充分利用全面薪酬管理体系对更工进行短期、中期和长期的激励,兼顾其外在和内在需求,把经济性薪酬和非经济性薪酬紧密结合起来,实现了员工利益和企业的统一,在具体实践中取得了良好的效果,为企业取得较好的经济效益,促进了企业健康、良性及长远发展。 相似文献
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本文以国有科研企业为研究对象,通过对中国兵器工业第F基地实地研究,剖析了基地原有的薪酬方案,并探索适合基地发展和管理要求的薪酬实践,重新提出了改进方案。本文首先从薪酬管理在现代人力资源管理中的基础作用入手,紧紧围绕基地的薪酬现状,提出了研究的基本思路、内容与方法,概括介绍了多种薪酬理论,为进一步研究基地的薪酬改进方案奠定了理论基础;随后论文着重分析与评价了基地的薪酬现状,指出薪酬方案改进的必要性。在薪酬方案的设计中,从战略的角度介绍了薪酬方案设计的指导原则和一般程序。最后在前两部分理论和研究的基础上,结合现实管理需要,对薪酬方案进行了改进。 相似文献
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Literature on gender-based salary differentials has proliferated in recent years but there have been few studies on salary differentials in the accounting profession. This paper examines factors influencing remuneration of Irish chartered accountants. Responses to the Leinster Society of Chartered Accountants (LSCA) annual salary survey in 1995 and 1996 were analysed. Employee-related and employer-related factors influencing remuneration were examined including gender, work experience, level of responsibility, employment contract and size and industry. Gender was a significant explanatory variable in explaining differences in salaries paid to employees working in non-audit businesses. Gender, however, was not found to be significant in explaining differences in salaries paid in audit practices. As partners in auditing firms are not included in this research (because partners do not earn a salary) this finding must be interpreted cautiously. 相似文献
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农村基层政权是国家政权的基础,这个基础的动摇,势必影响到国家的稳定。随着国家新农村建设的推进,我国农村基层党组织和党员队伍的总体状况是好的,但是还存在着基层党组织能力弱化;领导核心地位受到挑战;致富能力较弱;先锋模范作用发挥不到位等问题,本文通过对徐州、连云港和淮安地区基层党组织的对比和分析,提出了加强思想建设、组织建设和作风建设来增强苏北农村基层党组织的作用。 相似文献
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经济增加值作为企业业绩评价指标,越来越引人注目并被广泛使用,它是一种全面财务管理和薪金激励体制的柜架,把资本预算、业绩评价和激励报酬结合起来了,把管理者的利益和股东利益统一起来。将其恰当地融入一家公司的管理中会带来丰厚的回报。 相似文献
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面对未来竞争激烈的经营环境,人力资源管理将成为影响企业经营成败的关键因素之一,健全的薪酬制度是吸引、激励及留住人才的有力工具。设计一套科学、合理的薪酬体系,成为企业薪酬管理的难点。全面薪酬管理将经济性薪酬和非经济洼薪酬结合起来。满足员工多层次、多方面的需求,是目前薪酬体系设计的发展趋势。文章阐述了某发电运营公司的全面薪酬管理体系,该薪酬体系以理论分析为基础,结合行业特点和公司实际,充分利用全面薪酬管理体系对员工进行短期、中期和长期的激励,兼顾其外在和内在需求,把经济性薪酬和非经济性薪酬紧密结合起来,实现了员工利益和企业的统一,在具体实践中取得了良好的效果,为企业取得较好的经济效益,促进了企业健康、良性及长远发展。 相似文献
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Jurong Zheng Louise Knight Christine Harland Stuart Humby Ken James 《Journal of Purchasing & Supply Management》2007,13(1):69-83
Business organisations are going through rapid external environmental and internal organisational changes due to increasing globalisation, E-business, and outsourcing. As a result, the future of purchasing and supply management—as a function within organisations, as a process that spans organisation boundaries and as a profession—raises important concerns for both organisations and the purchasing professional. This paper considers a broad and rather fragmented body of empirical evidence and analyses 42 relevant empirical studies on the future of purchasing and supply management. The major findings are reported in terms of changes in business contexts, purchasing strategy, structure, role and responsibility, system development and skills. Cross-sectional comparative analyses were also conducted to examine variation by sector, firm type, people's roles in purchasing, and country. A number of major implications for the purchasing function, process and professional bodies are presented together with suggestions for future research to address significant gaps in the current body of knowledge. 相似文献
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ABSTRACT In an earlier article on faculty salary discrimination at a Southern, historically black, public university (SHBU), the authors presented evidence of salary discrimination by black males against other race-sex groups (Riggs and Dwyer 1995). The authors now contrast SHBU's salary model with the model of Riggs and Dwyer and apply the latter to new data to determine whether SHBU eliminated race and sex discrimination in faculty salaries. After equity adjustments, the evidence suggests that SHBU has eliminated the salary discrimination found by Riggs and Dwyer in their earlier study. 相似文献
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This paper presents the findings from research in large companies investigating implementation issues faced by chief purchasing officers as their supply organization changed to greater decentralization. Once the decision was made to decentralize, responsibility for implementation was given to the chief purchasing officer (CPO). Firms changing their supply organization to a more decentralized structure faced a number of implementation issues, including the business unit concerns, role of the chief purchasing officer, top management involvement, changes to existing purchasing staff and the involvement of consultants. In the nine changes studied across seven companies, the decentralization process also required the CPO to address a number of simultaneous activities, including cost reduction objectives and implementation of information technology systems. A surprising “purchasing paradox” was also uncovered as top management still expected decentralized supply units to provide additional savings. 相似文献
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A bstract . We utilize a rich and unique data source covering 13,825 Southern Baptist Convention churches in seven Southern states to test the impact of religious market competition, or pluralism, on clergy salary. We link county-level religious market and socioeconomic data to the county in which each church is located. Two measures of religious output market are used. One is a narrow output market definition calculated using only SBC churches. The other is a more broadly defined measure calculated using 132 Judeo-Christian denominations. Using regression analysis, we conclude that greater concentration among Southern Baptist Churches' members within a given county area has a positive, and statistically significant, impact on Southern Baptist clergy salaries, while greater concentration among other denominations has no impact on Southern Baptist clergy salaries. Most importantly, we show that Southern Baptist Churches exhibit predictable economic behavior despite the ethereal nature of the product they provide. 相似文献
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Felipa Reis Victor Paulo Gomes da Silva 《International Journal of Human Resource Management》2013,24(11):2256-2267
This paper intended to assert in what form the Japanese approach to business management, concerning the factors human resources, research and development (R&D) and organization and methods, has effect on the value creation by workers, beyond that expressed in direct salaries. The investigation fell on companies in the electronic and automotive sectors operating in Portugal, with and without Japanese capital, in the 6-year span from 2001 to 2006. This paper is divided into four parts. The first part presents the Workonomic Index as an indicator of salary productivity – the measure of the value creation by workers, beyond that expressed in direct salaries. The second part presents in short the factors that are linked to the high productivity of the Japanese industrial worker. The third part presents the goal, hypothesis and methodology of the empirical study, namely the components of the above-mentioned factors. Finally, the fourth part is dedicated to the presentation of the empirical study and its conclusions. The specific results demonstrated that the impact on salary productivity is clearly visible over the factor organization and methods. In addition, there is evidence of substantial indirect influence of R&D on the creation of surplus value. 相似文献
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上市公司高管薪酬影响因素研究 总被引:1,自引:0,他引:1
以沪深上市公司为研究样本,在对上市公司高管薪酬现状如均值、年增加值、持股比例、与业绩的相关性作了描述性分析的基础上,构建了上市公司高管薪酬的影响因素体系,通过分析上市公司的企业属性、经营特征、市场标准、人力资本特征、业绩指标的选择等关键因素对高管薪酬的影响,为新经济形势下上市公司建立高管薪酬激励机制提供可靠的保证。 相似文献
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新的供应链管理思想强调将整个供应链上的人流、物流、信息流、资金流融入到采购、生产、销售、储存、运输等基本流程的管理.其中,资金流对企业的正常经营管理会产生很大的影响。而库存会占用企业一笔很大的资金,如何降低供应链上的库存额成为供应链管理的焦点。库存持有成本不仅包括财务成本.还包括供应链之间因销售而形成的信用风险所带来的成本.企业如何尽快地收回应收账款资金是财务管理者的主要内容之一。在Lars Stemmler研究的基础上.通过在整个供应链过程设立财务特别职能公司采实现降低库存和提高现金流收益率等目标。因此.有必要将财务管理服务纳入供应链管理范畴,发挥哒务管理的积极作用。 相似文献
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Mary Lou Egan Marc Bendick Jr John J. Miller 《International Journal of Human Resource Management》2013,24(1):76-88
This paper updates a 1991 survey of salaries and careers among US-based international business professionals and managers. These employees typically offer a high level of both international and functional qualifications, implying that aspiring workers need substantial credentials to compete in this market. International credentials directly increase salaries only modestly, suggesting a rough balance of supply and demand for these qualifications. Larger salary premiums are commanded by functional specialties utilizing new information technology. Comparisons of the 1999 and 1991 surveys document partial convergence in employers' treatment of men and women but remaining 'glass ceiling' barriers to women's advancement. 相似文献
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基于2007—2012年间企业集团内部资本市场运行的数据,考察CFO特征对内部资本市场构建的影响。研究发现,CFO绩效薪酬显著影响内部资本市场的构建及其运行规模,且民营企业更为显著。进一步地,CFO担任董事会成员、具有金融任职背景显著影响内部资本市场运行规模,并且这一效果在民营企业中更为明显。 相似文献