Asymptotic Fairness of Bonus-Malus Systems and Optimal Scales of Premiums

In this paper we try to evaluate the asymptotic fairness of bonus-malus systems, assuming the simplest case when there is no hunger for bonus. The asymptotic fairness has to be understood as the bonus-malus system ability in assessing the individual risks in the long run. Firstly we define the asymptotic fairness of a bonus-malus system following an expression that can be found in J. Lemaire [1985]: Automobile Insurance. Actuarial Models. Dordrecht: Kluwer-Nijhoff Publishing, p. 168. Secondly, we define a measure of the global asymptotic fairness considering the structure function of the risk group. Finally we try to calculate, for each set of transition rules and a given structure function, the scale of premiums that brings the global asymptotic fairness closest to the ideal situation where each insured pays in the long run a premium corresponding to its own claim frequency. This is possible thanks to the application of a multiobjective optimization technique named Goal Programming.     

Goal‐efficacy framework: an examination of domestic and international accounting students' academic performance

This study considers the psychological influences on academic performance using a goal‐efficacy framework. Data were gathered using a survey questionnaire (N = 375). The paper is motivated by a repeated high failure rate for a second‐year core accounting unit and anecdotal evidence that international students perform poorly in comparison with domestic students. The results demonstrate the role of self‐regulated learning strategy as a mediating variable for goal orientation and academic performance. While the analyses suggest no significant differences between domestic and international students with respect to the main psychological variables and academic performance, further analyses reveal that four specific factors of the main psychological variables are significantly different between domestic and international students.     

在创先争优活动中加强党的纪律建设

加强党性修养和严守党的纪律是对党员干部的基本要求。我们党一直重视加强纪律建设。当前在创先争优活动中,加强党的纪律建设就是要求广大党员干部要严格遵守党的政治纪律、组织纪律、经济工作纪律和群众工作纪律。     

避税行为非法性质疑

通过对避税概念进行界定与分析，指出现行税法予以规制的一系列所谓“避税”行为，不宜再称其为避税。而现实生活中广泛存在的避税行为，其非法性也值得质疑。从避税产生的原因、以避税有违税法宗旨和税法基本原则来认定避税非法性观点的不合理及避税非法性界定在实践中的困境来论证自己的观点。     

对我国进一步扩大就业的思考

扩大就业是执政为民的第一要务，政府是扩大就业的第一责任人，应把促进就业作为经济发展的基本优先目标。     

学习目标导向对员工创新的影响：基于元分析的心理与行为机制

学习目标导向会对员工心理和行为产生影响进而影响员工创新,有必要厘清其作用机制和边界条件。整合社会认知理论与知识管理理论,运用元分析结构方程模型,定量化综合检验关于学习目标导向与员工创新关系的84份实证研究文献。结果显示：学习目标导向与员工创新显著正相关,团队层面的正向影响比员工个体层面更强;创新自我效能感、知识共享在学习目标导向与员工创新之间存在链式中介作用,即创新自我效能感通过激发知识共享促进员工创新;员工特征、企业特征、文化背景等情境因素,以及测量工具、测量方法等测量因素,均显著影响学习目标导向与员工创新之间的关系。     

Illuminating the foundational role that mindsets should play in leadership development

Mindsets are individuals’ mental lenses that selectively organize and encode information, thereby orienting them toward a unique way of understanding their experiences and guiding them toward corresponding actions and responses. Decades of research have demonstrated that mindsets are foundational to how individuals process and operate. Despite this research, mindsets have largely been overlooked by practitioners when developing leaders. In this article, we seek to illuminate the foundational role mindsets play in leadership effectiveness to elicit greater emphasis on mindsets in leadership development. To do so, we explore what mindsets are, why they are so important for leadership development and effectiveness, and which mindsets leaders could further develop to operate more effectively. Specifically, we review the research associated with four different sets of mindsets—(1) fixed and growth mindsets, (2) goal orientations, (3) implemental and deliberative mindsets, and (4) prevention and promotion mindsets—to demonstrate how each affects leaders’ effectiveness. We conclude by discussing how leadership developers and leaders themselves can focus on mindsets to improve leadership effectiveness.     

企业文化与经营业绩的辩证关系研究

一个普遍认识是,企业文化不同于一般文化,它有经济性,是企业实现自身经济功能的有效手段,于是,判断企业文化优劣的标准就应是经营业绩的高低。笔者认为,应从以下三方面重新认识文化与经营业绩之间的关系:即企业文化与经营业绩不存在单一的正相关关系;经营业绩不是衡量文化优劣的唯一要素;企业文化是目的与工具的统一体。     

预算松弛成因：基于预算目标特点的实证研究

在文献综述的基础上,本文对基于预算目标特点影响的预算松弛成因问题,以调查问卷数据为依据进行了实证检验。本文的研究结果发现,样本企业的预算目标清晰度与预算松弛发生可能性之间存在着显著的负相关关系;样本企业内部良好的沟通及报酬系统可以闻接地减少企业预算松弛发生的可能性。而预算目标难度水平则会引致企业预算松弛发生,而且企业内部良好的沟通与报酬体系也无法改变这种关系。     

A scheduling model of logistics service supply chain based on the mass customization service and uncertainty of FLSP’s operation time

Building on previous research, this paper establishes a new multi-objective program scheduling model of Logistics service supply chain that considers the uncertainty of operation time for functional logistics service providers (FLSPs) in a mass customization service environment. This model aims to minimize total scheduling costs, minimize the difference between the scheduled and actual time of each service process, and maximize the average satisfaction of FLSPs. Considering the differences in target priority, the goal programming method is applied to solve the model hierarchically. In addition, the effects of scheduling parameters on scheduling objectives are provided after numerical analysis.