最严格水资源管理制度下用水总量统计工作机制设计

在分析已有研究成果的基础上,通过实践调研,了解用水总量统计工作机制的现状,剖析当前存在的不足,分别从业务流程机制、复核机制以及激励机制3个角度出发,进行完善,具体表现为:1重构业务流程,即在对已有用水总量统计业务流程分析的基础上,增加监督和评估/复核等环节;2构建成果复核机制,即根据用水总量统计的源头数据不同,构建针对水资源监测部门和取/用水户的成果复核机制;3设计激励机制,即基于委托代理和激励机制设计理论,分别设计针对用水户和水资源监测部门的激励机制,并初步构建了水资源监测部门工作绩效评价指标体系。     

国内旅行社品牌化道路探析

走品牌化道路是参与市场竞争的必然要求,是旅行社自身发展的需要。随着我国旅游市场的逐渐规范,旅行社必须改变当前的低价营销手段,走品牌建设之路。我国旅行社在品牌建设方面缺乏长远眼光,忽视了对品牌忠诚度的培养,在员工的培养和管理方面存在不足。     

基于区域合作的无障碍旅游机制构建

我国旅游业已进入区域协同与跨区域竞争的时代,其发展趋势是实现区域旅游合作。旅游业区域合作的目标就是在一定区域范围内构建无障碍旅游机制,实现一体化,使区域旅游要素可以实现最大限度的自由流动,实现旅游资源的最优配置。     

浅谈应急电源EPS的工作原理

随着社会的进步,对供电依赖的加大,EPS应急电源越来越受到重视,文章对应急电源的工作原理进行了系统的阐述,并结合北京西站行包库改扩建工程电力工程的实例,对EPS应急电源的应用进行了说明。     

浅析挖掘机快换装置的结构及原理

目前,挖掘机正被广泛应用于基本建设的各个领域,为了适应各种不同的复杂作业需求,施工中需要频繁更换不同工作装置,挖掘机快换装置用于各类工作装置机具的快速更换,可提高工作效率实现一机多能。     

基于多元结构的旅游供应链协调机制研究

根据组织协作观点与步骤选取了合适的协作者、协作要素；摒弃了旧有的供应链的唯一机制，运用包含服务、资料、金钱、知识的多样化机制合理地调整了旅游供应链；鉴于旅行社与政府在调整供应链上存在的不足，给出了微观与宏观相融合的协调机制；在分析当前旅游供应链中常见的折扣价格合约制度后，建立了全新的收入分配体系，目的在于鼓励提供旅游产品的供应者；在分析旅游供应链利得产品驱动模型后，给出了产品的推拉协调一致的模型。     

Analysing the effect of excess cash accumulation on financial decisions

In this current moment of crisis it is very important for firms to hold a suitable amount of cash. But it is also very important to analyse how this amount of cash affects firm value. Here an in-depth study is made of the determination of firm value centring our attention on the problem of excess cash accumulation. This article adds important value to the existing literature since, employing the panel data methodology in the sample of Spanish nonfinancial firms, it identifies whether excess cash holding affects firm value in general, and investment, financing and dividend decisions in particular. The results show how asymmetric information among the economic agents of the firm affects the cash reserves. In particular, shareholders could penalize the investment made by these firms and consider the positive effect that the debt in particular and the dividend policies exert on the firm. Moreover, the results reveal the importance of financial flexibility as opposed to the arguments provided by agency theory.     

新形势下省级以食品业务为主的综合检验机构生存和发展

一直以来,食品检验在省级综合检验机构整个业务中占很大比重,随着食品监管行政职能的转变,导致综合检验机构在食品领域的业务量锐减,本文从质检系统本身的管理和外部竞争对手的威胁等方面对此现象进行了分析,并提出相应的调整措施。     

高职计算机网络技术专业教学改革与探索

高职计算机网络技术专业教学改革应遵循以岗位需要为主线、以能力培养为根本、以学生发展为中心、以教学服务为模式的教育理念，打破传统课程原有的学科体系，按照“必需、够用”的原则将课程进行重组与创新，实行整体优化。学历教育应与证书培训有效结合，构筑专业课程新体系，以实现教学环节与毕业生就业的工作岗位零距离对接。     

The relationship between private investors and small firms: an agency theory approach

Many small firms in Sweden are characterized by a lack of equity capital. For several years measures to increase the equity capital have been discussed. In this discussion the private investors' market has received virtually no attention. This study presents some preliminary results of the private investors in Sweden.

The research in small firms financing is characterized by a lack of theoretical framework. One basic assumption in the study is that agency theory can provide an essential framework to explain the interaction between the private investor and entrepreneur. Twenty-five hypotheses generated from agency theory are formulated and tested on 62 small unlisted firms in Sweden. Multiple regression analysis is used for the causal analyses.

The empirical results in the study show inter alia that the geographic distance and the private investor's knowledge about the portfolio firm's transformation process seem to be the most influential factors for determining the private investor's involvement in the portfolio firms. It is also interesting to notice that none of the variables, frequency of contacts and the private investor's operational work in the portfolio firm affect the performance of the firm. Contrary to conventional wisdom, private investors do not add value to their portfolio firms through their interaction with the entrepreneurs.

The theoretical conclusion is that agency theory does not provide any satisfactory framework to explain the private investor - entrepreneur relationship. Some of the basic assumptions in agency theory seem to be invalid. A model for the relationship between private investors and entrepreneurs is developed in which four interaction strategies are identified. The model gives implications on two levels: the portfolio level and the individual case level.