政工思想教育结合人力资源管理在企业中的应用分析

当前,人力资源是企业发展中重要的影响因素,也是企业竞争力提升的关键,但是受社会上多元化思潮的影响导致企业员工的思想被剧烈冲击,使企业人力资源管理工作的难度加大。因此,需要将人力资源管理工作与政工思想教育结合,通过政工思想教育对企业员工的职业道德、思想等进行强化,增强企业人员的责任意识以及企业内部的凝聚力。论文主要对政工思想教育结合人力资源管理工作的可行性进行分析,并对二者结合的现状进行总结,最后提出相应的结合对策。     

基于模糊评价模型的物流管理专业实践教学体系研究

考虑物流管理专业实践教学的特性,从实践环节、创新与创业、管理机制、教学团队等方面构建了实践教学指标体系,并运用模糊综合评价法进行评价分析。研究结论表明,毕业实习、毕业论文、学科竞赛、创新与创业项目对物流管理专业实践教学的影响较大。     

股权再融资与企业现金分红

股权再融资往往意味着企业存在大量的融资需求,而实践中普遍存在的股权再融资后立即现金分红的现象有悖于募集资金的优序使用原则。基于此,本文从管理层自利视角出发,在对企业股权再融资后现金分红的行为偏好检验的基础上,进一步选取管理层薪酬增长率和企业股权质押活动作为管理层自利程度的代理变量,探索企业股权再融资后现金分红倾向的边界条件,为该行为背后的代理动机提供证明。基于2007~2017年所有A股上市公司样本,研究发现,企业的确存在股权再融资后立即现金分红的行为倾向;而较低的管理层薪酬增长率和企业股权质押活动会加剧企业股权融资对现金分红的促进作用。进一步研究发现,企业股权再融资活动会给现金分红带来消极的市场反应。上述研究结果表明,管理层自利是股权再融资的重要推动因素,而这一行为会给企业利益造成损害。     

基于PPP模式工程项目融资风险管理的思考

近年来,我国的经济发展较为迅猛,呈现出繁荣的景象。在此基础上,推动项目融资风险管理的出现与成长,而PPP模式较为突出,不同于暗含经济风险的传统型风险管理,能够在一定程度上助力政府财政支出压力的降低。但是需要多加关注的是,PPP模式的工程项目融资本身就具备一定的风险因素。为此,论文着眼于实际情况,充分考虑其基本特点,提出行之有效的防患策略,为我国顺利推进PPP模式工程项目管理工作提供一定的借鉴意义。     

乡镇政府财务管理的常见问题及完善策略

乡镇政府是我国的基层单位,其开展的工作与我国广大群众的生活息息相关,与人民的利益也是紧密相连的。因此,乡镇政府财务管理工作极其重要,甚至影响着集体的进步与发展。但现实生活中,乡镇政府财务管理存在着很多问题,这些都需要引起我们的重视。论文详细列举乡镇政府财务管理存在的问题,并且就这些问题提出一些相应的、科学的解决方法与措施。     

Institutionalising multiple accountability logics in public services: Insights from Australia

This paper reports on a field study of how a range of inter-institutional and inter-organisational forces shape the evolving rhetoric and practice of multiple accountabilities in public services. Drawing on the institutional logics perspective, we carried out a qualitative field study in the Australian Commonwealth Public Service involving semi-structured interviews, two focus group discussions, and the examination of internal accounting, management reports, and government archival records. The findings suggest that emphasis on conventional instrumental mechanisms and reporting tools, such as budgeting and accrual-based reporting, support managerial (instrumental) accountability through compliance logics. We conclude that an emphasis on public (relational) accountability through public dialogue is central to the public sector accountability debate, and that more attention needs to be paid to the question of how to balance the dual logics (instrumental and relational) in public services. The findings provide practical insights for public sector managers, policymakers and governments responsible for designing and implementing reforms, accounting tools, and accountability practices.     

Collaborative delay management towards demand-capacity balancing within User Driven Prioritisation Process

The concept of User Driven Prioritisation Process (UDPP) was introduced to give Airspace Users (AUs) more flexibility under demand-capacity imbalance. This paper presents two UDPP-DCB models, built on the UDPP principle, using the Selective Flight Protection (SFP) approach to minimize the total delay cost. AUs are enabled to adapt their operations in a more cost-efficient way in the presence of capacity constraints in airspace, optimizing their flights to keep the priorities track. Then, ATFM integrates the AUs’ decision to reassign the time slots and the preferred rerouting trajectories. Results suggest that the delay cost for AUs can be largely reduced through applying the UDPP-DCB models proposed in this paper, while allowing rerouting proves effective in reducing the system delay cost.     

加强新时代高校宿舍舍长队伍建设,助力“00后”大学生成长成才

加强新时代高校宿舍舍长队伍建设,更有利于积极发挥高校宿舍育人阵地的作用,高校宿舍舍长在教育管理工作中的重要性不可忽视。论文提出从提高新时代宿舍舍长工作的站位、加强宿舍舍长的角色认同与培养、加强宿舍舍长管理机制的制度建设三个方面,加强高校宿舍舍长队伍的建设,助力新时代“00后”大学生的成长成才。     

学校食堂后勤社会化面临的问题及对策

高职院校的后勤管理是学校师生生活和学习的重要保障,其管理质量及服务质量直接影响师生的食品安全和学校的稳定。在新形势下,后勤管理向社会化转变,本文分析了高职院校后勤管理社会化存在的问题,在此基础上探讨解决问题的对策,以保证学校食品安全,促进学生健康发展。     

Wealth transfer through private placements: Evidence from China

We examine private issuance of public equity (PIPE) in China, and our results suggest that PIPE investors benefit from the price manipulation before and after issuance. These investors tend to cash out after lockup expiration and make large profits. We also find evidence that the trading of PIPE investors after lockup expiration is informed. Tests about the abnormal returns in the 3 years after lockup expiration suggest that at least part of the benefits PIPE investors receive come from wealth transfer from outside investors. Overall, PIPE issuers in China seem to use an opaque mechanism to compensate PIPE investors.