科技型中小企业核心员工股权激励模式研究

本文通过分析科技型中小企业的特点及其人力资源管理方面面临的困境,提出了不同类型核心员工的股权激励模式,并在此基础上对股权激励模式运用中的主要问题进行了有益的探讨。     

素食餐饮文化营销策略及发展对策研究

本文认为,素食餐饮文化丰富的内容与源远流长的历史为素食餐饮文化营销的运用和发展提供了雄厚的应用基础和广阔的发展空间。增强素食餐饮企业的整体竞争优势,应从产品品牌形象、产品质量、产品参与性、经营场所区位及国内素食旅游市场开发等方面着手,努力营造素食餐饮的文化氛围,丰富素食餐饮的文化内涵,加强素食餐饮企业的文化塑造与素食餐饮产品的文化包装及附加值创造。     

企业如何在e时代CRM化

<正>信息革命极大地改变着今天的商业模式,重新定义着企业与客户的关系,企业不再是单一商品的生产者和提供者,客户也不再是被动的接纳者和消费者,他们正积极互动共同参与着整个商业过程,在这样的新经济背景下,CRM应运而生。CRM概念逻辑地包含了三个层面的     

Can You Hear Me Now? Communication in Virtual Product Development Teams*

Globalization and technological advances are driving organizations to extend the boundaries of new product development (NPD) teams from traditional colocated settings to dispersed or virtual settings. Virtual NPD teams have a wide array of information and communication technologies (ICTs) at their disposal. ICTs allow team members to communicate and collaborate as they cope with the opportunities and challenges of cross‐boundary work. The purpose of this paper is to explore ICT use by members of virtual NPD teams. This study presents an exploratory test and integration of two competing perspectives of media use in virtual teams: media capacity theories and social dynamic media theories. Specifically, this paper examines the role of task type, organizational context, and ICT type as critical contingency variables affecting ICT use. It also examines how different patterns of ICT use relate to individual perceptions of team performance. The findings from this study of 184 members of virtual NPD teams in three global firms suggest that communication via ICTs in virtual NPD teams is contingent on a range of factors.     

电影即将进入数字3D时代

电影随着科技的进步也在不断的改进，毋庸置疑，高科技电影已被更多的观众所接受，电影即将进入3D时代。电影院已经具备了引进这种3D先进数字投影设备的能力，采用这种投影设备能够显示远超出一般电影的效果。数字影像可以展现更加生动的画面，也可以做到完全三维化。     

福费庭例外制度研究

包买商无追索权的购买债权,担保行不可撤销的对债权担保是福费庭的显著特征,但也有其例外.在票据项下,当出现债权文件无效、基础合同条款无效、基础合同违法、担保无效等情况时,包买商可以向出卖商行使追索权.在信用证项下,当出卖商提供的单据有"实质性欺诈"时,包买商也可以行使追索权.当受益人提交伪造和不实的单据、欺诈、胁迫和违法交易导致的基础合同无效或被撤销或受益人出现预期违约时,担保人可以免除担保责任.     

浅议高校财务管理内部控制制度建设

随着我国教育体制改革的不断深入,高校内部控制制度仍然存在许多薄弱环节。高校财务管理内部控制制度建设已经势在必行。本文依据高校内部会计控制制度的目标和原则提出了高校内控制度的具体内容,使它成为学校管理的有效工具,充分发挥其在学校内部进行监督控制的职能和作用。     

劳动力市场的横向分割与纵向分割之比较

本文以劳动力市场的横向分割与纵向分割两种分割系统为线索,力求对分割理论和现实情况进行勾勒与诠释,主要从生成因素、经济效应、应对之策三个维度对两者展开比较,试图对该研究领域的诸多观点进行梳理与整合。     

Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise

Prior studies suggest that auditors with short tenure are associated with lower earnings quality because of the lack of client-specific knowledge and/or low balling. In this study, we examine whether industry specialization of auditors and low balling affect the association between auditor tenure and earnings quality. We find that the association between shorter auditor tenure and lower earnings quality is weaker for firms audited by industry specialists compared to non-specialists. In addition, we do not find results consistent with the low balling explanation.     

欠发达地区县域经济发展问题的调查与思考——以安徽省六安市为例

发展县域经济是贯彻落实科学发展观、统筹区域和城乡协调发展、建设社会主义新农村的切入点和着力点,也是实现全面小康社会的重要途径。文章以安徽六安市为例,通过问卷调查和采访,发现欠发达地区县域经济发展中存在发展方向认同偏离、资源瓶颈、环境不优、观念束缚、政府支持力度不足等问题并提出对策。