组织模块化及其挑战:组织形态演进的思考

本文基于现有研究,分析了组织形态从家庭作坊到工厂组织,再到公司制组织,并最终进化为模块化组织的演进历程,认为资本增值性、技术进步、市场因素(需求、贸易、竞争)、交易费用和新经济元素(信息技术、互联网络、知识资本)等因素影响并推进着组织形态变迁,并最终催生了模块化组织。其中,技术进步是组织形态向模块化组织演进的关键动因。技术模块化引起的价值链解构、竞合机制的形成、顾客直接参与价值分配是模块化组织价值释放效应的表现,这将使以交易费用为理论基石的传统企业组织理论受到挑战。     

Semantic Differential as an Assessment Tool of （Dis） Advantages of QMS in the Light of Accredited Certification in Poland

This article is a continuation of the issue in the field of assessment of （dis）advantages resulting from the implementation of the quality management systems （QMS） in a structure of the organization. The publication uses the results of studies conducted in the range of assessment＇s information completeness provided by the certification bodies （CBs） in the context of advantages and disadvantages of the QMS implementation in accordance with PN-EN ISO 9001. In addition, an attempt to define a tool for the QMS assessment of （dis）advantages in the organization has been made. The basis for empirical analysis of the issue was the information provided by an accredited management systems CBs recommended by the Polish Centre for Accreditation （PCA）. There are 33 units in Poland, which were granted by PCA with the accreditation within the range of ISO 9001：2008. In the first stage of the research work, a substantive analysis of websites content among mentioned CBs has been carried out. In addition, the paper proposes use of semantic differential method （SD） to evaluate （dis）advantages of the QMS. SD adaptation for the assessment of the QMS （dis）advantages is the authorial concept. The authors hope for polemic in this area. In the face of obtained results, an authorial SD construction has been proposed, which is useful and may help in the formulation and conveying of the relevant （reliable） information to potential clients in the range of （dis）advantages resulting from the QMS implementation to the organization. As a consequence, the recommendations have been set, which are kind of guidelines that could significantly influence the realignment of the information state conveyed on the internet by the CBs.     

略论湖南省工程机械企业国际化路径的形式与特点

近几年,湖南省工程机械企业的国际化取得了令人瞩目的成绩,在这一过程中,其选择的国际化路径令人印象深刻,正是其合适的路径选择大大推进了企业的国际化进程。总体来看,湖南省工程机械企业的国际化路径呈现出多样化的特点,但在不同的时期,由于战略决策及自身实力的变化,其方式选取又有不同的侧重点。     

ISO认证与企业创新：地理位置与组织形式的调节效应

尽管已有研究在不同情境下广泛地检验了ISO认证所引致的绩效结果,但还未充分地关注中国企业ISO认证的相关议题。利用世界银行对中国企业的调查数据,实证检验ISO认证对企业创新的影响,以及地理位置和组织形式的调节效应。结果表明,ISO认证对产品创新与过程创新均产生显著的正向影响;相较于中西部地区的企业,东部地区企业的ISO认证对产品和过程创新的正向影响更加显著;相较于合伙制与公司制的企业,独资企业的ISO认证对产品和过程创新的正向影响更加显著。     

会计师事务所转制对审计质量的影响研究——来自上市公司的经验证据

通过分析2008-2012年A股上市公司相关数据,研究会计师事务所转制对于审计质量的影响,结果显示：特殊普通合伙制会计师事务所的审计质量高于有限责任制会计师事务所的审计质量;转制后会计师事务所的审计质量高于转制前会计师事务所的审计质量,但是转制对审计质量的提高有一定的不同步性。研究结论为转制政策的合理性提供了证据支撑,也为其他中小型会计师事务所改制提供了必要性方面的经验依据。     

RECOVERING PORTFOLIO DEFAULT INTENSITIES IMPLIED BY CDO QUOTES

We propose a stable nonparametric algorithm for the calibration of “top‐down” pricing models for portfolio credit derivatives: given a set of observations of market spreads for collateralized debt obligation (CDO) tranches, we construct a risk‐neutral default intensity process for the portfolio underlying the CDO which matches these observations, by looking for the risk‐neutral loss process “closest” to a prior loss process, verifying the calibration constraints. We formalize the problem in terms of minimization of relative entropy with respect to the prior under calibration constraints and use convex duality methods to solve the problem: the dual problem is shown to be an intensity control problem, characterized in terms of a Hamilton–Jacobi system of differential equations, for which we present an analytical solution. Given a set of observed CDO tranche spreads, our method allows to construct a default intensity process which leads to tranche spreads consistent with the observations. We illustrate our method on ITRAXX index data: our results reveal strong evidence for the dependence of loss transitions rates on the previous number of defaults, and offer quantitative evidence for contagion effects in the (risk‐neutral) loss process.     

当代微型小说文体的界定与论争

当代微型小说自上世纪80年代崛起以来，虽然成为了深受广大读者喜闻乐见的一种文体，但还未能赢得主流文学的广泛认可。作为一种新兴文体，关于微型小说文体的界定与论争从来就没停止过。因此，对其进行规范与正名已是大势所趋。     

从社会是否存在统治阶级的角度探讨法的本质

本文围绕法的本质问题,介绍了西方不同时期不同学派以及不同学者的观点,介绍了我国主流观点,然后从社会上是否存在统治阶级的角度,对存在着阶级的社会、原始社会和共产主义社会、作为特殊社会形态的社会主义社会的法的本质分别进行了探讨。     

城市环境综合评价

利用层次分析法（ＡＨＰ），构造城市环境综合评价模型，提出了较完整的评价指标体系，构造判断矩阵后，可方便地调用已有程序在计算机上求解，得到定量分析结果。     

对新形势下职业教育的思考

职业教育是面向人人的教育,国家把发展职业教育放在很重要与突出的地位。文章就新形式下如何认识职业教育,大力发展职业教育,对于构建学习型社会中的重要作用等方面的问题进行了探讨与思索。