浅谈企业经营目标绩效考核——以平顶山市燃气总公司为例

实行企业的经营目标绩效管理,有多种途径,文中主要从创新企业经营观念,强化企业经营目标管理,建立切实可行的考核奖惩体系这三个方面谈了绩效考核对企业的发展所起的深远影响。     

Two studies of women's retirement incomes in Australia: assessing some outcomes of pluralism in economic research

To illustrate the potential use of plural research methods,two studies of Australian women's retirement incomes are examined.The first study employed quantitative microsimulation techniques.Its outcomes emphasised low lifetime earnings as a cause ofwomen's lower retirement incomes. The second study used an inductiveapproach known as grounded theory, and its conclusions emphasisedhousehold decision-making processes as a cause of both women'slow lifetime earnings and lower retirement incomes. Using Runde'scriteria for assessing causal explanations, a comparison ismade of the outcomes of the two studies. The conclusion is that,rather than being seen as competing accounts, the outcomes ofthe two varying research methods can be viewed as complementary.By demonstrating the different insights afforded by contrastingresearch methods, this paper provides some support for pluralismof research methods within the discipline of economics.     

Learning by doing: a case study of qualitative accounting research

The increasing number of master's degrees in accounting as well as specialist MBA's mean that an understanding of research methods is now an important part of the toolkit of accounting educators. In the literature there has been an increasing interest in qualitative accounting research. Whilst this interest has been mirrored by an increase in qualitative methods textbooks, less is known about the experience of undertaking such research. This presents a problem for educators, as they need material for students to work with and analyse before they are able to design their own research projects. This paper presents a case study based upon an extensive piece of qualitative research concerned with the use of accounting information in decision-making processes in banking. Review, exploratory and application questions provide a framework through which the case study can be used as a learning resource for accounting educators, supervisors and students.     

西部大开发新十年贵州省建设与发展中面临的主要问题与对策研究

西部大开发10年来,在党中央、国务院的坚强领导下,贵州省干部群众奋力拼搏,取得了巨大成就。如今,西部地区已经站在新的起点上,新的十年,深入实施西部大开发战略,必须高举中国特色社会主义伟大旗帜,进一步解放思想、开拓创新。本文在对贵州省当前建设与发展中存在的主要问题作深入调查研究基础上,有针对性地对贵州省全面建设小康社会的实践提出了借鉴建议,这对探索、实践与丰富科学发展观具有重大理论意义和实践意义。     

Normative Research in Outdoor Recreation: Progress and Prospects for Continued Development and Applications

This special issue of Leisure Sciences on Normative Research in Outdoor Recreation grew from on-going research into and theoretical development of normative approaches to social and environmental issues and problems in outdoor recreation. The nine articles included in this special issue provide insights that improve and expand out understanding of norms, their measurement, and utility.     

Learning in university technology transfer offices: transactions-focused and relations-focused approaches to commercialization of academic research

University Technology Transfer Offices (TTOs) need a wide range of abilities to facilitate commercial exploitation of research outputs; however, we know relatively little about how these important abilities are developed and refined over time. We draw on practice-based studies of learning to create a novel conceptualization of learning processes and their outcomes in TTOs and show that this conceptualization of learning provides new empirical insights into how learning in TTOs shapes their commercialization practice. We investigate learning-in-practice in case studies of six UK TTOs and find two approaches to commercialization, namely transactions-focused practice and relations-focused practice. We find that both practices co-exist and co-evolve in some TTOs while other TTOs are predominantly transactions-focused. For the latter the development of a relations-focused approach is difficult, but possible if there is strategic direction and if sources of inertia are removed by TTO directors. Given that evolving practice cannot be fully explained by informal learning processes, we suggest that so far separate streams of practice-based literature on learning and strategizing should be brought together. The implications for further investigations of TTO abilities and some recommendations for policy and practice are discussed.     

The determinants of university–industry collaboration in food science in Italy

Firms’ collaboration with academic institutions expands their range of expertise and can support the development of business innovations in several industries. For technological as well as structural reasons, university–industry collaborations are especially important in the case of the food industry. This paper aims at assessing the drivers of knowledge transfer from academic departments to industry. We analyse the dynamics of private funding of university research activities and investigate the drivers of university knowledge transfer from food science university departments, identifying how they differ from drivers in other areas of science. The empirical investigation is based on the econometric analysis of financial data on the whole population of university departments in Italy. We provide some implications for policy, highlighting whether and how university food science departments differ from university departments engaged in other areas of science, and how their interactions with industry can be increased.     

新药研发项目的功能价值评价

在对标准普尔评级的10大潜力新药入选原因的分析的基础上,提出明确新药的功能价值分类,同时汇总了四种新药功能价值的评估方法,为价值工程在新药研发中的应用提供了理论支持。目前国内研发实力薄弱、研发投入不断增加,采用功能价值评估,深入挖掘新药功能价值,才能更有效地利用研发投入,实现新药研发形势的稳步改善。     

Explaining rural land use change and reforestation: A causal-historical approach

Research on human-environment interactions is bedeviled by two key analytical challenges: integrating natural and social science information and demonstrating causal connections between proximate and distant influences. These challenges can be met by adopting an event-focused, causal-historical approach to research methodology, referred to here as Abductive Causal Eventism (ACE). With ACE, researchers construct causal histories of interrelated social and/or biophysical events backward in time and outward or inward in space through a process of eliminative inference and reasoning from effects to causes, called abduction. ACE is contrasted with three leading approaches to human-environment research: Land Change Science (LCS), Socio-ecological Systems (SES), and Political Ecology (PE). For illustration, ACE is applied to a study of post-War environmental change in two rural watersheds in Saint Lucia, West Indies. Findings reveal that the most consequential change has been the widespread reforestation of lands abandoned from farming. This change occurred irrespective of the type of land tenure, but was especially commonplace on lands with steeper slopes and further from roads. Reforestation during the 1960s and 1970s was caused by a combination of commodity market challenges, abandonment of subsistence cultivation in response to smaller family sizes, and sizable out-migrations of younger adults overseas. The expansion of banana cultivation in the 1960s and then again in the 1980s slowed and in places reversed this trend. But an especially large wave of farmland abandonment swept the island from the mid-1990s to early-2000s because the banana export market collapsed as a result of preferential market access being eroded by a series of WTO trade rulings. These effects have been reinforced by a surge in investment from return migrants and the tourism industry which has drawn labour out of farming while also creating economic incentive and political support for protecting more forests on both private estates and public lands. Yet, the post-War trend in reforestation may have ended as agriculture displays signs of rebounding and residential and tourism development expands unabated into the countryside. This study demonstrates the advantages of using ACE where explanations entail diverse types of causes operating across space and over time.     

Exchange rate undervaluation and R&D activity

We examine how real exchange rate undervaluation policy affects research and development (R&D) activity. Using a panel data set comprising 49 developed and developing countries covering 1996–2011, we show that undervaluing the exchange rate retards technological innovation. Such a negative impact is particularly prominent for developed countries. This paper provides new insights into the real effects of undervaluation policy on the economy. An implication of our work is that countries implementing exchange rate undervaluation policy should be mindful of its potential negative effects on research and development activity.