运用战略管理构建高校综合改革体系研究

从战略管理与高校综合改革的关系出发,运用战略管理目标、原则和方法构建了高校综合改革体系,对综合改革提出了顶层设计和具体措施,明确了综合改革的组织管理和战略工具,探讨了改革突破口与实现路径的选择,通过设计战略地图和技术路线图全面指导高校综合改革。     

The effects of slack resource of R&D professionals on firm performance: evidence from traditional manufacturing firms in an emerging economy

Abstract

As an important component of organizational human resource slack (HR slack), the slack of research-and-development (R&D) professionals has been studied by several authors. However, it remains unclear whether and how this small component of general HR slack, i.e. the slack of research-and-development professionals (RHR slack), may affect overall firm performance in an emerging economy without much R&D tradition or pro-R&D institutions. Based on two organizational theories, i.e. institutional theory and the resource-based view of the firm (RBV), we propose competing hypotheses on the relationship between RHR slack and firms’ accounting performance. We also examine whether the relationship between RHR slack and firm performance should be linear or curvilinear. Finally, we also test the relationship between RHR slack and other dimensions of firm performance. Several interesting findings have been obtained. For instance, neither the perspective based on institutional theory nor that based on RBV can fully predict all types of RHR slack-performance relationships, be these relationships linear or curvilinear.     

The effect of ASU 2014–08 on the use of discontinued operations to manage earnings

Review of Accounting Studies - Accounting regulations require firms to separately disclose the profits and losses from discontinued operations. These discontinued operations are typically excluded...     

Reliable Estimates of Sovereign Rating

International Advances in Economic Research -     

The untold story of commodity futures in China

We investigate the behavior of commodity futures risk premia in China. In the presence of retail-dominance and barriers-to-entry, the term structure and momentum premia remain persistent, whereas hedging pressure, skewness, volatility, and liquidity premia are distorted by time-varying margins and strict position limits. Furthermore, open interest, currency, and inflation premia are sensitive to institutional settings. The observed premia cannot be attributed to common risks, sentiment, transactions costs, or data-snooping, but are related to liquidity, anchoring, and regulation-induced limits-to-arbitrage. We highlight the distinctive features of Chinese futures markets and assess the challenges posed to theories of commodity risk premia.     

大豆大杂粉碎及重杂灭活工艺改造

随着国家对环保的重视,改变进口大豆大杂(豆荚、豆杆)焚烧处理的传统做法尤为重要,采用风选、粉碎等手段,区分处理轻重杂,杂质分别采用生产线高温高压和蒸汽湿热灭活法进行处理后,可充当纤维类物质掺入到成品豆粕中。根治环境污染的同时降低厂内安全风险,充分利用进口大豆秸秆类纤维物质,减少大豆损耗,以较小的投入实现经济效益和环境保护。     

清醒认识中国低生育率风险

中国人口少子化和老龄化的发展速度和程度显著超出以往预期。面对少子化、老龄化的人口新常态,人口领域需要有较大的改革。当前人口工作思路存在与人口现实之间的种种矛盾,问题的核心是对低生育风险缺乏足够清醒的认识,人口工作存在只重当下、罔顾未来的偏向。生育政策调整的实质是对过去计划生育过度的补救和改正,既是对生育率过低这一主要人口风险的应对,也是人口发展彻底转向正常化、均衡化的需要。     

Resource conflict detection and removal strategy for nondeterministic emergency response processes using Petri nets

Correctness of an emergency response process specification is critical to emergency mission success. Therefore, errors in the specification should be detected and corrected at build-time. In this paper, we propose a resource conflict detection approach and removal strategy for emergency response processes constrained by resources and time. In this kind of emergency response process, there are two timing functions representing the minimum and maximum execution time for each activity, respectively, and many activities require resources to be executed. Based on the RT_ERP_Net, the earliest time to start each activity and the ideal execution time of the process can be obtained. To detect and remove the resource conflicts in the process, the conflict detection algorithms and a priority-activity-first resolution strategy are given. In this way, real execution time for each activity is obtained and a conflict-free RT_ERP_Net is constructed by adding virtual activities. By experiments, it is proved that the resolution strategy proposed can shorten the execution time of the whole process to a great degree.     

双重重压下六国化工盈利能力分析及突围之路探析

2012年下半年以来，由于市场不景气导致中国化工行业产品价格下降，而成本却不断攀升，企业盈利能力不容乐观，六国化工也不例外。文章对六国化工进行了介绍，并利用杜邦体系分析法等盈利能力指标对其分析，进而提出了相关建议，以便于六国化工找到突破困境的途径，获得持久的竞争优势及长期可持续发展。