长期资产减值转回的市场反应——来自A股制造业上市公司经验证据

本文以新旧会计准则过渡期为背景,以长期资产减值转回为研究对象,实证研究了投资者对制造业上市公司长期资产减值转回的市场反应,研究发现:就整体而言,投资者无法判断长期资产减值转回是盈余管理还是未来价值的增加;但就大额样本而言,投资者则认为长期资产减值转回是由于盈余管理。     

创新导向的知识和谐管理——腾讯和惠普中国的案例研究

惠普中国的知识管理案例说明,中国企业实施知识管理既要借鉴西方企业成功的经验,又要结合中国的国情,更重要的还是要建立中国情景下的知识管理理论体系。知识和谐管理理论将中国传统的和谐思想引入知识管理领域,指出处于和谐状态的知识有利于最大限度地发挥其价值创造功能,为组织成长提供持续竞争优势;而要达成组织知识和谐态,必须实施一系列知识过程;文章从理念层面、规则层面和技术层面构建了知识和谐管理的理论框架。选择腾讯公司作为案例,从战略理念、知识发现、知识聚集、知识创造、知识运用、信息技术平台和文化管理等方面分析了腾讯公司创新导向的知识和谐管理的基本模式,检验了知识和谐管理的几个基本观点。     

Performance Management in Universities: Effects of the Transition to More Quantitative Measurement Systems

The measurement of research and teaching performance is increasingly common within universities, driven probably by the rise of New Public Management (NPM). Although changing over time and varying from country to country, NPM involves the use of private sector methods in the public sector. Traditionally, performance measurement in universities has had a developmental role – helping individuals to improve their (future) performance. However, the new systems seem more judgemental – i.e. seeking to quantitatively evaluate (past) performance. We study performance measurement in two Accounting and Finance groups – one in the Netherlands and one in the UK. In both we see an increasing use of judgemental forms of performance evaluation and, in particular, the use of more quantitative performance measures. The use of these more judgemental quantitative systems is seen to have various effects. Although these systems emphasise objective quantitative measures, they relocate subjectivities (usually at a greater distance from the subject), rather than remove them. This creates uncertainty and anxiety about how the systems are used. There is a danger that the new systems could inhibit creativity in teaching and limit contributions to the world outside the university. Furthermore, they could damage creativity and innovation in accounting research – as researchers play safe in getting the publications they need. As we are both researchers and practitioners in this area, we should be challenging these trends and pointing to the dangers for research (and teaching) in our field.     

Evidence of the impacts of public e-procurement: The Portuguese experience

This paper analyses public e-procurement implementation and emphasizes its main difficulties and impacts in relation to the type of public organizations. The primary impacts and changes in the Portuguese public sector are analyzed within the new legal framework, which adopts mandatory e-procurement for any open, restricted or negotiated procedure. In this sense, two surveys carried out in consecutive years were conducted to assess the implementation difficulties and impact of e-procurement in the Portuguese public sector.The major value of this research is that it presents and discusses, for the first time, evidences about difficulties and impacts on the mandatory adoption of public e-procurement, based on the case of Portugal. The results show that the entities’ administrative level influences the e-procurement implementation, which is influenced by the innovation adoption process.     

小型物流配送路径优化实证研究——以某高校小型水厂物流配送为例

本文以某高校小型水厂物流配送为例,在实地调查的基础上进行小型物流配送路径优化实证研究,并探讨出配送线路的优化路径与评价。     

中国金融泡沫化研究:理论与实证分析

金融自身的泡沫化问题作为引发金融危机的一个重要方面 ,正成为金融体系乃至整个经济体系健康发展的重大威胁。这篇论文以中国金融泡沫化问题为研究对象 ,在剖析金融泡沫化成因的基础上重点对我国金融体系的泡沫化水平进行了实证分析。在分析过程中 ,文章分别从我国银行体系、股票市场和外汇市场选取了 12项经济指标 ,通过采用编制泡沫化指数的方法对 1992～ 2 0 0 1年十年间我国金融泡沫化水平的相对变动进行了量化分析。最后 ,文章还根据实证分析的结果对如何有效的控制我国金融体系的泡沫化水平提出了政策建议     

不同社交媒体平台上与企业相关的用户生成内容比较研究

本研究以小米和魅族两个手机品牌为例,采用关键词搜索和客观评判方法,对比了在新浪微博、人人网和优酷网上与这两个品牌相关的用户生成内容在数量、质量和情感方面的真实表现。通过对比研究发现：首先,不同社交媒体平台上与企业相关的用户生成内容在数量、质量和情感方面存在显著差异性;其次,企业在社交媒体上采用不同的营销策略对于与企业相关的用户生成内容数量、质量和情感有一定影响。这一研究结论弥补了理论界对此研究的不足,同时对于企业选择社交媒体开展营销活动有现实指导意义。     

北京市部分企业年金激励效用研究

在社会保障制度的多项改革中,企业年金(补充养老保险金)制度与人力资源管理密切相关,也是政府引导企业自愿决定进行的职工保障活动。本研究从研究激励理论和年金理论入手,根据激励在管理实践中的作用提出了企业年金对员工忠诚度有一定影响;对员工流动性有一定影响;年金比例不同对激励效用有明显影响的理论观点。实证调查显示,规范性操作的企业年金激励效用非常显著。     

Ambidexterity and Knowledge Strategy in Major Projects: A Framework and Illustrative Case Study

We develop a framework to analyze the multi‐level knowledge requirements of complex, major projects in terms of ambidexterity—the ability to exploit (refine existing knowledge) and explore (develop new knowledge). This is an important theme within the wider literature, yet practical operationalization methods for managers and researchers are not evident. We demonstrate the ambidexterity view through an illustrative case study of telecommunications delivery for the London 2012 Olympic Games and show how these concepts can be used to create an effective knowledge strategy. We offer a structure for the analysis of knowledge utilization in projects.     

构建基于工学结合的多技能教育模式的分析

工学结合在提高高职业院校毕业生职业技能的同时也暴露了在就业岗位等方面"窄化"了,为了提高高职毕业生的多方面的就业技能,就需要构建以工学结合为基础的多技能培养体系,实现毕业生的顺利就业。