Toward a more practical approach to evaluating programs: The Multi‐Objective Realization approach

Emerging trends indicate that programs are being used to deliver benefits that may not be fully harnessed from single sets of uncoordinated projects. To support this movement, it is essential to have suitable measurement frameworks to assess the contribution of these activities and supply decision makers with valuable data on whether their objectives are being realized. This paper introduces the Multi‐Objective Realization Method (MORE) to help measure the strategic contributions of programs. The main principles of MORE underline the importance of a formal strategy to elicit and develop program objectives and to frame those objectives within defined measurement dimensions.     

Monopoly Rents and Price Fixing in Betting Markets

Betting markets provide an ideal environment in which to examinemonopoly power due to the availability of detailed information on product pricing. In this paper we argue that the pricing strategies of companies in the U.K. betting industry are likely to be an important source of monopoly rents, particularly in the market for forecast bets. Pricing in these markets are shown to be explicitly coordinated. Further, price information is asymmetrically biased in favor of producers. We find evidence, based on U.K. data, that pricing of CSF bets is characterized by a significantly higher markup than pricing of single bets. Although this differential can in part be explained by the preferences of bettors, it is reasonable to attribute a significant part of the differential as being due to monopoly power.     

基于信息交流技术的组织权威演化机制

沿袭巴纳德组织理论关于信息交流技术对组织权威影响的思路,对组织权威的本质进行了讨论,在此基础上,进一步讨论了信息交流技术对组织权威演化进程的影响。     

基于KIFA的物流外包服务商选择机制研究

本文主要研究昆明国际花卉拍卖交易中心(KIFA)物流外包服务商的选择机制,从KIFA拍卖交易完成后到最终的鲜花零售店的各个物流环节。本文提出了基于招投标的配送服务商的初选方法,再用AHP方法[1]最终确定最佳配送服务商。从而提高了昆明国际花卉拍卖交易中心的花卉物流服务、降低了成本、提高了客户满意度,同时,为同类花卉拍卖交易中心物流服务商的选择提供参考依据。     

The exit decision in the European venture capital market

This article analyses the exit decision in the European venture capital market, studying when to exit and how it interacts with the exit form. Using a competing risks model we study the impact on the exit decision of the characteristics of venture capital investors, of their investments and of contracting variables. Our results reveals that the hazard functions are non-monotonic for all exit forms and suggest that, in Europe, Initial Public Offering candidates take longer to be selected than trade sales. Moreover our results show that, in Europe, venture capitalists associated with financial institutions have quicker exits (stronger for trade sales), and highlight the importance of contracting variables on the exit decision. An unexpected result is that the presence on the board of directors leads to longer investment durations.     

考虑终止权的两阶段研发投资激励和合同设计

针对产品研发过程中的投资激励问题,分别建立了存在终止权和不存在终止权两种情况下的两阶段研发投资决策模型,并利用逆向归纳法讨论了委托方的偿付合同设计。研究结果表明:当第一阶段的研发结果为高质量时,代理人在第二阶段的投资积极性更高,代理人在第一阶段的投资水平和委托方支付的最优偿付都随着低质量时研发成功的比例系数而单调递减;研发活动的终止威胁导致代理人的投资积极性降低;在一定范围内,或有终止权偿付合同能够缓解信息不对称时的投资不足问题、提高双方的研发合作效率。     

公众期望与会计信息真实性的关联分析

公众对会计的期望与对会计行为的认识之间存在期望差距,基于不同期望水平对会计信息失真现象所作的分类揭示了会计信息真实性的内涵。通过公众期望与会计信息真实性的关联分析可以发现,加强公众与会计界的沟通理解以及强化会计信息失真的治理,是解决会计信息真实性问题的有效途径。     

经理股票期权与会计信息失真

本文分析了经理股票期权的激励原理,对它的理论假设提出了质疑,从而揭示了这一激励机制产生偏差的根本原因,并从本源上探寻了经理股票期权与会计信息失真的联系。     

Factors influencing applicant willingness to apply for the advertised job opening: the mediational role of credibility,satisfaction and attraction

The present study examined the effects of the information given in a job advertisement on the potential applicants' willingness to apply for the job opening with the mediating roles of credibility of and satisfaction from the information given in the ad and attraction to the organization. One hundred and fifty-four students were randomly assigned to the three different versions of job advertisement. Additionally, a questionnaire package was given to each participant. The results showed that advertisement type affected the willingness of potential applicants to apply for the job and this relationship was mediated by credibility.     

浅谈集团企业的人力资源信息化管控

集团企业对成员企业的管控存在着较多的难点,而信息化则为集团企业实施人力资源管理提供了解决方案.本文分析了当前集团企业人力资源管控的现状,提出了人力信息应由分散管理转变为集中管理方式的转变,在此基础上,重点剖析了集团企业人力资源部门如何做好e-HR规划,并以某大型企业集团围绕信息化推进下属子公司人力资源管控为例,阐述了集...