试论邮政企业计划财务管理

为更好地适应邮政企业的改革发展,文章从集中化管理、内部经济核算体系、信息化管理、专业化经营以及投资计划管理五个方面探讨了邮政企业计划财务发展的新思路。     

盈余管理与企业竞争力

本文以盈余管理的客观性和中性的价值取向为基础,初步探讨了目前我国盈余管理的相关问题及对策,认为盈余管理对提高企业竞争力有着积极的作用,只有认识盈余管理的积极作用并加以正确的引导,对其有害的部分加以监控或治理,才有利于提高企业的竞争力,以确保企业可持续发展的战略。     

员工角色超载对非伦理行为的影响:情绪耗竭的中介作用与组织支持的调节作用

员工非伦理行为广泛存在于各类组织中,并可能对组织及其可持续发展带来巨大危害.本研究基于自我控制资源理论视角探讨员工非伦理行为的发生机制,有助于拓展员工非伦理行为的前因理论研究,并可为管理实践提供指导.通过对403名员工的实证调查研究发现:员工角色超载可能会导致非伦理行为的增加;角色超载对非伦理行为的这种正向影响可能通过情绪耗竭的中介传递;组织支持在角色超载对非伦理行为的影响过程中起调节作用,呈现一定的缓冲效应.     

论军人职业认同的形成

运用理论分析的方法,立足心理学视角,从知、情、意、信、行五个方面论述了军人职业认同形成的心理和实践过程,进一步探讨了军人职业认同形成的心理本质。     

Assessing the impact of educational differences in HCI design practice

Human–computer interaction (HCI) design generally involves collaboration from professionals in different disciplines. Trained in different design education systems, these professionals can have different conceptual understandings about design. Recognizing and identifying these differences are key issues for establishing shared design practices within the educational community. Contributing to this understanding, we examined whether and how two different populations of students have different knowledge structures with respect to HCI design. We adopted the romantic, conservative and pragmatic dimensions, previously investigated in the related research, to elucidate those differences. This paper compares one specific type of design artefact—conceptual frameworks—created by groups of students with different educational backgrounds: Arts and Engineering. It was based on a set of 22 criteria divided by two main domains: scheme (addressing form) and realm (focusing on contents). The obtained results show that students with background in Engineering (1) focus more on the product of design; (2) rely less on conceptual frameworks to guide the design process; and (3) produce artefacts that are more constrained in terms of signal-to-noise ratio, definition of a symbolic system, and information organization and shaping. We suggest that conceptual frameworks serve to communicate and understand design practice. We note that Engineering students seem to be more susceptible to fixation than Arts students and suggest that an emphasis of reflection-in-action could help compensating this problem.     

2，4-二叔戊基苯酚合成工艺的研究

采用大孔强酸性阳离子树脂（A -35）催化剂进行了2,4-二叔戊基苯酚的合成工艺研究,考察了反应温度、进料空速、烯酚比以及反应压力对苯酚烷基化的影响。研究确定了适宜的工艺条件：进料的质量空速为0.6 h -1,反应温度为115℃,反应压力为0.6 MPa,在质量分数为30％的甲基叔戊基醚溶剂存在下,异戊烯和苯酚的物质的量比为1.5,在此条件下苯酚的单程转化率可维持在95％以上,总的选择性在95％以上。     

Outward foreign direct investment by emerging market firms: A resource dependence logic

This study examines and extends the resource dependence logic of diversification for a better understanding of outward foreign direct investment (OFDI) activities by emerging market firms. We contend that the diversification logic is bounded by state ownership, an important but less considered component of interdependence. Our empirical results, based on panel data analysis of Chinese listed firms, suggest that the level of interdependence between Chinese and foreign firms in China in multiple forms, including symbiotic, competitive, and partner interdependencies, is positively associated with the level of the Chinese firms' OFDI activities. However, Chinese firms with higher levels of state ownership are less susceptible to the pressures imposed by foreign firms to invest abroad. Copyright © 2013 John Wiley & Sons, Ltd.     

澳大利亚TAFE教育对我国高等职业教育的启示

我国的高等职业教育应借鉴澳大利亚高等职业教育TAFE模式的成功之处,通过加大政府支持、建立全国统一认证的资格证书体系等措施,提高高等职业教育的办学质量,改变高职高专毕业生就业难的状况,使我国的高职教育更适应市场经济的需求和满足人才发展的需要。     

Does corporate social responsibility influence the corporate performance of the U.S. telecommunications industry?

This study uses a two-stage approach to explore the relationship between the operational performance of U.S. telecommunications companies and their implementation of corporate social responsibility (CSR). In the first stage, this study adopts the dynamic data envelopment analysis model to measure the efficiency of the telecommunications industry in the U.S. from 2004 to 2008. The empirical results show that the corporate efficiency of those companies that implemented CSR was higher than that of those companies that did not. In the second stage, the study adopts OLS and 2SLS to explore the influence of the execution level of CSR on performance. The results show that the Kinder, Lyndenberg, and Domini & Co (KLD) social ratings indexes are significantly and positively related to corporate performance. Finally, this study suggests ways in which corporate policy makers can enhance CSR in order to improve corporate performance in the U.S. telecommunications industry.