建设工程合同管理的信息化

我国加入WTO后，建筑企业将面临国外建筑公司的激烈的竞争，而加强现代信息技术的运用，有利于提高我国建筑业的经营管理水平，增强建筑企业的国际竞争力。本提出了建设工程合同管理信息化的必要性，并构建了合同管理信息系统的框架。     

基于非点源污染的密云水源保护区水环境容量核算及其分配

根据密云水库一级保护区内河流、水文、污染物特征,采用输出系数法模型进行研究区非点源污染负荷估算,并以COD、氨氮和总磷为控制因子,建立一维河流水质模型,定量计算研究区水环境容量,在此基础上,对研究区水环境剩余容量及污染排放削减量进行分配。结果表明:研究区非点源污染负荷输出总值分别COD433.84t/a、氨氮47.14t/a和总磷40.75t/a,4种非点源污染类型中畜禽养殖的COD、氨氮和总磷分别占各项总污染负荷的78.6%、60%、87.1%,成为保护区内主要的污染来源,水土流失污染、农村生活污水依次之,民俗旅游的污染负荷贡献率最低;污染源类型中,生活和民俗旅游污水则主要造成COD污染,而水土流失主要引起氨氮和总磷污染。保护区内COD、氨氮和总磷的水环境容量分别为3 170.36t/a、128.20t/a、25.27t/a,相较于污染负荷,水环境容量偏小。其中,总磷的污染风险最大,其环境剩余容量达到负值,应对其进行总量15.48t/a的削减。秉承公平和效益原则,总磷排放量削减分配中,畜禽养殖、生活污水、民俗旅游、水土流失各污染源的削减比例分别为44.26%、10.83%、40.90%、6.15%;氨氮的水环境剩余容量分配中,畜牧养殖的分配量最小、分配比例最低(14.16t、49.85%);畜牧养殖成为研究区内重点削减和控制的污染源。基于非点源污染的水环境容量计算及其分配研究可为保护区水环境控制管理与污染防治提供科学依据与决策支持。对加强密云水库饮水源保护,控制上游污染源,保证水质安全,确保北京市民人体健康和经济发展具有重要意义。     

以产业结构为中介的创新影响中国经济增长的机理*

本文基于熊彼特创新思想，借鉴Aghion创新模型分析方法，揭示创新通过产业结构调整影响经济增长的内在机理，并运用中国1998—2015年间的省际面板数据，采用3SLS法和联立方程模型对创新、产业结构调整与中国经济增长的关系进行经验检验。研究结果表明：（1）创新通过产业结构调整“中介作用”影响经济增长的机制是存在的；（2）中部、西部地区经济增长对创新的影响强度较大，东部地区所处的创新阶段更加领先，进一步突破前沿技术，容易遭遇瓶颈；（3）理论和实证的政策性意义在于中国长期经济增长需要进一步突出创新的主体地位，加大对产业内部技术创新的投入，促进技术创新对产业结构高级化作用的有效发挥。     

企业内部控制缺陷披露研究综述

《企业内部控制基本规范》和《企业内部控制配套指引》的陆续颁布,标志着我国企业“内部控制时代”的到来,完善的内部控制体系已成为企业持续发展的必要保障,企业内部控制信息的披露成为各界关注的热点,而作为内部控制信息披露的重要表现形式,内部控制缺陷披露引发了学术界和实务界的关注热潮。基于此,本文将从内部控制缺陷的认定及分类、内部控制缺陷的决定因素以及内部控制缺陷的经济后果等方面进行系统的文献综述,在此基础上对国内研究现状进行简要的评论,并对未来研究进行展望。     

Sustainability in EU Tax Law

Intereconomics - As sustainability embeds concepts of economic prosperity and growth, the idea of pursuing it through law — and through lawyers, with their tendency to focus on rights, as...     

“Squeezing R&D”: A Study of Organizational Slack and Knowledge Creation in NPD,Using the SECI Model

During new product development (NPD), functional areas such as marketing, R&D, and manufacturing work together to understand customer needs, create product concepts, and solve technical issues. NPD is dependent on the creation of new knowledge and the interplay between tacit knowledge (knowledge that is difficult to articulate and codify) and explicit knowledge (knowledge that can be codified and documented). Knowledge creation requires time and resources, and the dichotomy facing senior management is how much spare capacity in NPD teams—so‐called organizational slack—is appropriate. Too much organizational slack and precious development resources will be wasted; but when slack is eliminated, there is a danger that knowledge creation will be severely hindered. There have been very few studies of organizational slack at the project level, and so the aim of our research was to examine the impact of changes in organizational slack on knowledge creation in NPD projects. Six projects were studied at two companies, over a two‐year period. Multiple sources of data were used to determine how changes in organizational slack impacted knowledge creation, which was operationalized using Nonaka's socialization, externalization, combination, and internalization (SECI) model. It was found that the creation of knowledge in NPD projects is susceptible to changes in organizational slack. A significant finding was that every time there were changes in organizational slack, there was always some impact on knowledge creation. Increased slack enabled knowledge creation; but, importantly, the impacts of decreasing organizational slack were often very negative and disrupted the work of NPD teams, particularly at the end of projects. Managers who feel that “squeezing R&D” is important should think again—their action might disrupt knowledge creation and compromise innovation.     

西部旅游开发的基本理念

文章分析了西部旅游开发的优势和机遇;指出了目前发展的误区和制约因素;提出西部旅游开发的基本理念是(1)前瞻性发展战略;(2)市场导向为主,政府扶持为辅;(3)立足国内市场,开拓海外市场,走“资源吸引型”发展模式;(4)经济效益与环境效益相结合,开发与保护相结合,持续健康发展;(5)畅通投融资渠道,开拓资本市场。     

Strategic Management Thinking and Practice in the Public Sector: A Strategic Planning for All Seasons?

This paper explores how strategic management thinking manifests itself in strategic management practice in the public sector. Mintzberg's framework of ten strategic management schools of thought is chosen for mapping strategic management thinking. The paper analyses a convenience sample of 35 strategic management processes, observation of an agency's strategy reformulation process and interviews of managers in the public sector in Norway for informing the discussion. Strategic planning is heavily criticised in some of the business strategy literature. The analysis indicates that strategic management in the public sector extensively uses strategic planning, bundled with certain other schools of thought, despite tendencies to downplay formal, mechanistic planning in contemporary strategic management theory.     

为了无法回应的呼唤:从职业遗憾到自我重塑

实现内心的职业呼唤不仅是职业成功的重要标准之一,而且能使个体获得更多的工作满足与心流体验。但并非所有的职业呼唤都能得到实现,因无法回应内心的职业呼唤而产生职业遗憾,并导致组织认同和生活幸福感降低的现象普遍存在。本文通过文献述评,介绍了"无法回应的呼唤"的含义、表现形式及影响,分析了作为其重要后果之一的职业遗憾概念,并阐述了如何通过自我重塑(工作重塑、生活重塑和自我概念重塑),即自我行为方式和认知方式的改变,来弥补职业遗憾,回应无法实现的呼唤。对"无法回应的呼唤"进行探索,也有助于丰富与完善职业呼唤与职业生涯管理理论与实践。     

Die Fließarbeit

Ohne ZusammenfassungÜbersetzt von Dr. Erich Schiff, Wien