基于价值链的作业成本法分析

本文针对传统成本管理方法存在的局限性,将价值链的思想引入作业成本法,用价值链分析帮助找出各作业与产品成本的联系;阐述了价值链在作业成本法中的具体分析步骤,为成本管理提供更准确的依据;从而有利于提高企业的成本优势,形成企业核心竞争力。     

我国融资性担保机构绩效评价实证研究——以江苏省为例

融资性担保机构的经营绩效在不同地区往往存在一定的差异,需要政府出台有差别的政策来促进其发展。从江苏省苏南、苏中和苏北分别选取了6家融资性担保机构,运用因子分析法对它们的经营绩效进行评价。针对三个地区担保机构经营绩效表现的不同,提出提升江苏省不同地区担保机构经营绩效的制度创新路径,对我国其他地区也有较大的借鉴意义。     

A fuzzy comprehensive evaluation algorithm for analyzing electronic word-of-mouth

This study evaluates tourism experiences shared through electronic word-of-mouth (eWOM) across four Chinese attractions. The objective is to develop a framework for evaluating eWOM by constructing an indicator system and implementing an analytic hierarchy process with the use of a fuzzy comprehensive evaluation algorithm. This framework is achieved by mapping more than 6000 websites related to Chinese tourism attractions and filtering over 200,000 useful reviews to measure service performance. Results indicate that ecological–biological attractions failed to make tourists feel “very satisfied” in various aspects, such as overall evaluation, infrastructure, traffic, natural environment, and social environment. Overall, the study contributes by presenting a framework that can be adopted by tourism researchers and industry practitioners to understand tourist preferences and evaluate service performance to improve service quality.     

Employee satisfaction and turnover intention: A comparative analysis between front-of-house and back-of-house employees in casino-entertainment venues

ABSTRACT

This study investigates job location and its relationship with employee turnover intention within the casino-entertainment industry. The researchers analyzed turnover intention at the supervisor and company level from the perspective of employees who hold front-of-house or back-of-house jobs in three Nevada casinos and their corporate office. The results of this research fill existing gaps in the academic literature related to turnover intention and provide beneficial implications for industry and academic practitioners. Organizations within the casino-entertainment industry may develop strategies related to the management of human capital that could provide fiscal and operational benefits.     

Call Center Employees’ Intent to Quit: Examination of Job Engagement and Role Clarity

Call centers have become a valuable resource for hotels in managing customer experiences and relationships, yet they have also developed a reputation for being a stressful job which has made it a significant challenge to retain employees. Given high turnover rates among call center employees, it is important for hospitality firms to understand the factors influencing their intentions to quit. This study focuses on job engagement and role clarity to examine hotel call center employees’ intent to quit. The survey results of call center employees at a large resort hotel suggest that job engagement significantly influences the hotel call center employees’ intent to quit after accounting for job satisfaction and organizational support. Role clarity, however, is not related to intent to quit. Managerial implications and recommendations for increasing employee job engagement are discussed.     

坚持还是放弃：失败恐惧的认知效应及其对创业坚持的影响

基于情绪认知评价理论,从情绪和认知两个视角分析失败恐惧对创业坚持的影响与边界条件。通过对316名创业者的问卷调查发现：创业失败恐惧对创业坚持行为具有负向影响;自我效能感在失败恐惧和创业坚持之间发挥中介作用;成长型思维调节失败恐惧对自我效能感的负向影响,成长型思维通过降低失败恐惧对自我效能感的负向作用来促进创业坚持行为。依据“情感—认知—行为”的逻辑从创业者的情绪和认知视角综合分析失败恐惧对创业坚持的影响,既为创业者中途退出创业活动提供解释思路和理论洞见,也为全面理解创业坚持行为提供理论指导。     

高校专利技术转化价值评估及其法律问题探析

针对高校专利技术转化现状,分析了高校专利技术转化价值的影响因素及评估中的相关法律问题,提出高校专利技术的真正价值内涵在于运用知识产权制度,将专利技术优势转化为经济效益和社会效益。为此,高校需强化专利技术转化价值的意识和评估观念,形成以专利技术的研发、保护、转化、运营为中心环节的知识产权管理体系。     

天然林保护工程绩效评价:现状、问题与研究展望

天然林保护工程实施绩效评价是优化工程宏观决策机制的基础.本文回顾了公共财政支出项目绩效评价的理论基础,天然林保护工程绩效评价研究现状、评价实践,分析天然林保护工程绩效评价研究和实践过程中存在的主要问题,提出了天然林保护工程绩效评价进一步研究的重点以及需要解决的机制问题.     

领先企业科技创新能力评价指标体系的构建及应用

着重于实用性、可操作性原则,结合对领先企业的认识,提出了"领先企业创新能力"应同时包含科学创新能力的概念。以此为基础,建立了由4大因素、44个具体指标构成的、定性与定量相结合的企业科技创新能力评价指标体系。而后,选择AHP方法,针对领先企业评价指标的内涵,给出了评价的具体方法和步骤。最后,以洛阳市17家骨干企业为例,验证了本文方法的效果。     

装备保障链中的牛鞭效应弱化措施评价方法研究

利用D-S证据理论和层次分析法相结合的方法,在分析了装备保障链中牛鞭效应的主要成因和控制措施的基础上,建立了牛鞭效应的层次模型,提出了牛鞭效应弱化措施的评价方法。最后通过实例说明这种方法在牛鞭效应弱化措施评价中的应用。