为西电东送培养年轻干部

我公司在国家西电东送战略中,经过几年建设,已形成"两交一直"的送电通道.2000年为广东送电73.6亿千瓦时,2001年计划送电108亿千瓦时,为广东的发展做出了重大的贡献.在实现跨越式发展的过程中,公司从培养、选拔、使用、教育、管理、考核、激励、监督等八个方面加强年轻干部的培养,使一大批优秀年轻干部脱颖而出.其中:1名被提拔为公司副总经理、1名被提拔交流到广西电力公司任副总经理、13名被确定为公司后备干部;56名先后被提拔为厂处级干部.     

Performance measures and short‐termism: An exploratory study

We examine the relationship between performance measurement systems and short‐termism. Hypotheses are tested on a sample of senior managers drawn from a major telecommunications company to determine the extent to which the diagnostic and interactive uses of financial and non‐financial measures give rise to short‐termism. We find no evidence to suggest that the use of financial measures, either diagnostically or interactively, leads to short‐term behaviour. In contrast, we find a significant association between the use of non‐financial measures and short‐termism. Results suggest that the diagnostic use of non‐financial measures leads managers to make inter‐temporal trade‐off choices that prioritise the short term to the detriment of the long term, while we find interactive use is negatively associated with short‐termism. We find an imbalance in favour of the diagnostic use over the interactive use of non‐financial performance measures is associated with short‐termism. Overall, findings highlight the importance of considering the specific use of performance measures in determining the causes of short‐termism.     

The ‘Flexible Firm’: Strategy and Segmentation

This paper draws together and provides further analysis of two research projects commissioned by the Department of Employment, with a focus on employers' labour use strategies in Britain. It seeks to place on a firmer statistical basis arguments about the presence and growth of the ‘flexible firm’, and it draws also on case-study data to explore some of the issues relating to flexibility and strategy. Our conclusions are that there has been a marked absence of strategy in this area, and reasons for this are explored, as are the implications for gender and segmentation in the labour market.     

Review and impacts of climate change uncertainties

This article examines the status of the scientific uncertainties in predicting and verifying global climate change that hinder aggressive policy making. More and better measurements and statistical techniques are needed to detect and confirm the existence of greenhouse-gas-induced climate change, which currently cannot be distinguished from natural climate variability in the historical record. Uncertainties about the amount and rate of change of greenhouse gas emissions also make prediction of the magnitude and timing of climate change difficult. Because of inadequacies in the knowledge and depiction of physical processes and limited computer technology, predictions from existing computer models vary widely, particularly on a regional basis, and are not accurate enough yet for use in policy decisions. The extent of all these uncertainties is such that moving beyond no-regrets measures such as conservation will take political courage and may be delayed until scientific uncertainties are reduced.     

Macroeconomic Impacts of an Agro-Ethanol Industry in Canada

This paper presents estimates of the macroeconomic impacts on the Canadian economy of an ethanol industry based on Jerusalem artichoke, an agricultural feedstock. It is assumed that this industry would not be grain-based, since other studies indicate that such an industry would not be economically viable in the absence of government intervention and would suffer from fluctuating prices tied to world grain markets. Moreover, Jerusalem artichoke has agronomic characteristics that make it potentially attractive for inclusion in rotations to improve soil quality. Results of the research indicate that this crop could be grown to the economic advantage of farmers and processed into ethanol, which could be used economically as an octane enhancer in gasoline. Based on the results for western Canada, the operation of an ethanol plant with a capacity of 100 ML a year would increase indus- trial output by $154 million, raise gross domestic product at factor cost by $50 million, and create 1,365 jobs. Cette etude analyse les impacts macro-economiques qu'aurait une industrie d'extraction d'tthanol provenant de la culture du topinambour. L'Ctude suppose I'utilisation du topinambour comme intrant puisque d'autres etudes ont demontrt que I'utilisation de grains ne serait pas viable sans I'intervention gouvernementale; de plus l'industrie serait soumise aux fluctuations des prix internationaux des grains. D'autre part le topinambour prtsente des qualitCs agronomiques intkressantes du fait qu'il s'intkgre bien dans une rotation de cultures visant I'amClioration de la qualit6 du sol. Les rCsultats obtenus indiquent que les topinambours pourraient recultives avec succtts par les fermiers pour treensuite trans- form& en tthanol. Ce dernier pourrait fournir un octane enrichi pour I'essence a prix concurrentiel. Selon les rtsultats etablis pour I'ouest canadien, I'exploitation d'une wine d'tthanol, de 100 millions de litre par annee de capacitk, augmenterais la production industrielles de 154 $ millions, pousserais le produit national brut de 50 $ millions et crCerais 1 365 emplois.     

A validation and extension of a multidimensional ethics scale

Reidenbach and Robin (1988, 1990) proposed and refined a multidimensional ethics scale. This study replicates and extends their work by examining the generalizability of the scale beyond marketing to accounting, and to subjects from across the United States and other countries. Results indicate that, in general, the scale holds for this different sample and context. However, an additional utilitarian construct emerged in the current study as important for accounting academics in their ethical decision-making. We also found that when we refined Reidenbach and Robin's measure of intention to make a particular choice, a social desirability bias or halo effect was identified. Methodological implications for business ethics research are also presented.Jeffrey R. Cohen is Associate Professor of Accounting at Boston College. He is a C.M.A. and a KPMG Peat Marwick Faculty Fellow. His articles have appeared in theJournal of Accounting Research, Decision Sciences andThe Organizational Behavior Teaching Review. His work on Ethics has appeared inJournal of Business Ethics, Issues in Accounting Education, Management Accounting, andThe CPA Journal.Laurie W. Pant is Associate Professor of Accounting at Suffolk University. She holds an M.B.A. and a D.B.A. and an M.Ed. She serves on the editorial board ofIssues in Accounting Education. Her articles on Ethics have appeared inJournal of Business Ethics, Issues in Accounting Education, Management Accounting andThe Organizational Behavior Teaching Review.David Sharp is Assistant Professor of Accounting at University of Western Ontario. He holds a Ph.D. and an M.Sc. He serves on the editorial board of theJournal of International Accounting, Auditing and Taxation. His articles have appeared inThe Midland Corporate Finance Journal andSloan Management Review.