CFO知识背景、知识外溢与企业绩效关系研究

随着CFO的职能特征由技术性向战略性转变,CFO的知识需求也由专业性逐步转变为综合性。本文阐述了CFO职能变迁与知识需求改变的关系,运用我国A股制造业上市公司的数据对CFO知识背景综合性级别进行评判并开展实证研究。结果表明,CFO知识综合性的提高主要通过对企业发展战略的影响而提升企业绩效。本文认为,借助于知识外溢效应,CFO综合性知识背景有助于促进知识共享,改善组织知识存量,从而影响企业绩效。为此,CFO的培养应该着眼于综合性知识结构的形成。     

珠江三角洲制造型企业农民工流失原因与对策研究

本文采用理论与实践相结合的方法,在对珠江三角洲制造型企业农民工问卷调查的基础之上,从人力资源管理的角度分析和探讨了制造型企业农民工流失的根本原因,并提出了相应的对策建议。     

福利满意度对员工工作态度的影响机理分析

福利满意度作为员工对企业福利制度和措施的一种感受和评价,对员工的工作态度和行为产生很重要的影响。文章分析了福利满意度对企业员工工作态度及行为的影响机理,并指出人力资源管理者在提高员工福利满意度,端正员工的工作态度,减少员工离职行为的过程中应当注意的问题。     

1992-2003年我国流转税与所得税的发展

分析流转税与所得税近十年的发展变化和未来的增长趋势,结合我国税制改革以来流转税和所得税的发展变化的特点,用实证的方法,拟合流转税和昕得税关于国内生产总值的历史发展轨迹,测算流转税和所得税与各项经济指标的相关系数,具体量化当经济增长一定的条件下,所得税优于流转税的倍数;可建立经济计量模型,得到流转税和所得税应该达到的最优税收比例。     

浅议农地城市流转对生态环境的影响

随着城市化进程的加快 ,大量的农地不断转化为城市用地。农地城市流转在很大程度上促进了城市化和经济发展 ,而在流转过程对生态产生的一系列负面影响也不可忽略。本文在探讨农地的生态保育功能的基础上 ,着重分析了农地城市流转对生态环境产生的影响 ,最后针对农地流转带来的环境问题 ,提出了相关建议。     

2011年1季度银行间市场运行报告

2011年1季度,银行间市场运行平稳,交易量继续稳步增长。其主要特点是：货币市场资金面前紧后松,短期利率先扬后抑,较季初明显回落;银行间国债指数大幅上扬,现券交易集中于中短期品种;美元兑人民币中间价屡创新高,保持较快升值速度,非美货币即期交易显著活跃;IRS交易量较去年同期明显放大,互换利率走高后回落,外汇衍生品市场交易稳定增长,境内外价差缩小。     

Mandatory and binding arbitration: Effects on employee attitudes and recruiting results

This paper reports the results of two studies undertaken in the same Fortune 500 company as it adopted an Alternative Dispute Resolution (ADR) program. Study 1 assessed employees' perceptions of fairness, trust, and turnover intentions regarding ADR options. Compared with other options for ADR, a program consisting of mandatory mediation followed by mandatory and binding arbitration (MMBA) resulted in significantly lower levels of procedural fairness perception, organizational trust, and intentions to stay with the firm. Contrary to previous research, no significant effects were found related to respondents' demographic characteristics and their reactions to ADR program characteristics. In Study 2, job‐applicant flow data were evaluated and compared by corporate region to determine the effects of an MMBA program installed in one region. Results revealed no significant effects related to the MMBA program on the organization's ability to recruit and ultimately fill key positions. As in Study 1, no significant effects were found in Study 2 for the demographic characteristics of applicant race/ethnicity, gender, or age on applicant recruitment decisions. Although Study 2 results indicated job candidates are unaffected by the existence of an MMBA program, given Study 1's results, practitioners should be cautious about implementing such a program for current employees. © 2011 Wiley Periodicals, Inc.     

物流需求量灰色马尔科夫模型预测

针对物流信息的不确定性与复杂性,用灰色马尔科夫模型对黑龙江省物流需求的指标量"货运量"与"货物周转量"进行了预测。预测结果为黑龙江省物流产业的发展政策及物流基础设施的规划和设计提供了决策依据,对提高黑龙江省物流产业的发展水平具有一定的参考意义。     

南通酒店员工流失原因及对策分析

随着酒店业竞争的加剧,员工的作用日益突显,但酒店员工的流动率一直居高不下。笔者所在职业院校的相关专业的毕业生也存在频繁更换工作的现象,本文从南通酒店员工流失的原因入手,针对员工流失问题及对策进行了分析。     

Government Controlling and Firm Performance： An Empirical Study on China＇s Listed Companies

The current study compares the firm performance in China＇s listed companies by distinguishing the governance controlling of three types of state-shareholder. The results indicate that the performances in firms with direct government controlling are significantly weaker than other firms. In contrast, the performances in firms without direct government controlling are not significantly different. The results suggest that the introduction of market-oriented state-share holders is a desirable process during the transition economy in China.