HR in the small business enterprise: Assessing the impact of PEO utilization

Within small businesses, organizational leaders are themselves often responsible for the HR function, an area where they typically have limited training and experience. Not surprisingly, small business leaders have raised concerns about the quality of HR programs in their firms and the fact that HR consumes scarce managerial time. While professional employer organizations (PEOs) emerged in response to such concerns, much controversy exists as to whether and how small businesses benefit from PEO utilization. Using a survey of more than 740 small businesses, we examine the relationship between PEO utilization and two key small business outcomes: managerial time required by HR activities and satisfaction with HR outcomes. Our results indicate that firms not using a PEO reported significantly lower levels of satisfaction with HR outcomes than firms that used a PEO for a limited set of transactional services and firms that used a PEO for both transactional and strategic HR services. Among firms using a PEO, satisfaction with HR outcomes was significantly higher among firms that obtained a broader set of transactional and strategic HR services. Firms that used a PEO also reported that HR consumed significantly less managerial time relative to leaders in firms that made no use of a PEO. However, there was no significant difference in the time demanded by HR between firms that used a limited set of transactional services and those that used a broader range of transactional and strategic services. Implications for the role of PEOs and their use within small businesses are discussed. © 2005 Wiley Periodicals, Inc.     

坚持实践"三个代表",克服地方保护主义

地方保护主义与"三个代表"的内涵及其要求相违背,克服地方保护主义对于更好的坚持"三个代表"就显得十分紧迫和必要.本文从统一市场的建立和完善、制度建设、领导干部的道德建设等方面探讨了在当前条件下,结合我国国情克服地方保护主义的几点对策.     

金融监管:国际经验与我国的选择

阐述了国际金融监管思路、模式和手段的变革轨迹，分析了后转轨期我国金融监管改革所面临的现实国情约束、独特的历史文化背景、新兴市场经济以及转轨经济等，并结合国际经验和我国实际情况。对我国金融监管提出了具体建议。     

浅谈网络财务中的内部控制

随着网络财务的普及应用,网络财务在内部控制上存在的问题也日益凸现,主要有财务信息过分依赖原始数据输入的准确性、财务档案无纸化和电脑操作无形化带来的风险等。因此,必须采取建立健全财务档案管理制度等措施,以加强网络财务中的内部控制。     

论我国税收执司法衔接的完善

当前我国税案频发,而打击乏力。造成这种状况的主要原因是:我国税收执法体系特别是狭义上的税案行政执法和税收司法体系在衔接上存在脱节。必须从制度改革出发,在根本上改变当前各自为政的局面,建立一个完善、统一和高效的税收执司法体系。     

模块化集中与中国金融现代化改革

金融模块化是中国金融现代化的一个思路。金融模块化包括模块化分解和模块化集中。本文从模块、模块化和模块化集中的介绍入手,论述了金融模块化集中及其对金融创新等方面的意义,在此基础上阐释金融模块化集中的三大战略选择:建立金融控股集团、构筑金融企业与其企业客户的外部战略联盟和构筑金融综合监管机制,然后论证在加入世贸组织以后,中国必须在金融领域加强市场的力量,通过金融模块化方法等金融创新手段实现中国金融现代化。     

氢化物发生-原子荧光光谱法测定地表水中微量汞

研究和确定了氢化物原子荧光光谱法检测地表水中汞的适宜检测条件,以低浓度的硼氢化钾作为还原剂。此方法可广泛用于地表水中汞的测定。     

对GB/T 19580-2004《卓越绩效评价准则》的几点认识

GB/T19580-2004《卓越绩效评价准则》参考了最有影响力和代表性的美国鲍德里奇国家质量奖评价条款,结合中国质量管理的实际境况,从组织领导、战略、顾客与市场、资源、过程管理、测量、分析与改进以及经营结果七方面规定了组织卓越绩效的评价要求,为国家质量奖的评价和企业提升质量水平、实现卓越绩效进行自我学习、自我评价提供了依据。它融合了中外质量管理的最新发展成果,在借鉴国外质量奖先进经验的基础上,结合我国的实际情况,特别是加入了诚信经营、名牌战略、可持续发展等内容,都是当前我国经济社会发展过程中关注的热点、焦点问题,…     

Profitability of Office Rental Market in Seoul: An Application of Simultaneous Structural Equations

This article is concerned with the estimation of excess rates of return on the office rental market in Seoul using a simultaneous structural equation model. The office rental market in Seoul is spatially divided into CBD and non-CBD, and the model has three behavior equations of Chonsei price, monthly rent and key deposit, with two identity equations of conversion rate and excess rate of return. This article reveals that it would be rational for the owners to ask tenants for a higher deposit with a lower monthly rent under increasing interest rates because the interest rate has a positive effect on the Chonsei deposit and the key deposit, but a negative effect on the monthly rent. Although high nominal interest rate and low economic growth reduce the excess rate of return on both submarkets, the non-CBD office rental market would be more profitable than the CBD market despite lower levels of the monthly rent and key deposit.