French multinational companies’ strategies and co-ordination mechanisms: the role of human resource management in Europe and Nigeria

The everchanging European context may well lead to the evolution of MNCs’ strategies in Europe and to the evolution of the control mechanisms within their subsidiaries. The author analyses the issue from the angle of human resources management, considered as an informal control tool that is widely recognized by both scholars and managers. This research therefore aims at analysing whether or not and how HRM systems embody a possible integration process in the European economic space. The methodology is based on a case study from a French multinational company belonging to the automobile industry while the investigation, a comparative analysis of the headquarters-subsidiaries relationships in England, Spain and Nigeria, points out the specificity of the European context regarding corporate strategy orientations, subsidiary roles and personnel transfer policies. The major conclusions from such an analysis suggest a framework that gives prominence to the differentiation of the management process between Europe and Nigeria.

These results confirm previous literature on co-ordination mechanisms in complex business organizations.     

顾客满意调查中的几个问题

本文针对顾客满意调查中的几个常见问题,讨论了顾客满意调查的目的、内容、方式、对象、过程及结果。     

论会计信息失真的成因与治理

随着我国社会主义市场经济的发展,会计信息失真的问题日益严重。会计信息失真给资本市场带来了混乱,给广大投资者带来了无可挽回的经济损失。因此及时找出会计信息失真的成因,强化治理措施已迫在眉睫。本文详细论述了企业会计信息失真的成因,并且有针对性的提出了相应的治理措施。     

多个教学环节、多门课程互动的实践教学机制探索

社会工作及相关专业的本科教育中,集中或分散进行的实践教学如果没有形成统一的主题和形式,就难以达到调动学生积极性和主动性的效果。采用多门课程、多个教学环节互动的形式,在课程与教学环节之间进行衔接和协调,并使之机制化,可以有效地提高学生的社会调查研究实践水平。     

论企业在项目实施中的协同机制研究

项目实施是一个多方参与、涉及众多专业和技术知识的复杂管理过程。参与项目实施的各利益相关方之间的关系较复杂,冲突和矛盾会随着项目所处阶段的不同而有所变化。本文从拟从协同管理理论的角度出发,探讨企业在项目实施中的协同机制,进而促使参与各方最大可能实现利益共赢、资源共享,如期顺利完成目标任务。     

Navigating Through the Spatial and Institutional Contradictions of Public Audit Oversight

Abstract

This study revisits the actions of the French audit regulator (H3C) and the French profession over the 2003–2013 period in response to the regulatory transformations that occurred both in the national and transnational space. Our analysis highlights how these actors have navigated through the spatial and institutional contradictions that characterize public audit oversight in order to manage variable and opposing interests from one space to another. In particular, we show how conflicting national and transnational conceptions of professionalism and commercialism have developed to support different regulatory agendas. Our analysis of the spatial dynamics of public audit oversight allows us to propose a much less confrontational representation of the relationships between public audit regulators and the audit profession. We maintain that more attention should be paid to the spatial variants of commercialism and professionalism to better understand the development of audit regulation.     

Random mechanisms for house allocation with existing tenants

We study the house allocation problem with existing tenants: $n$ houses (stand for “indivisible objects”) are to be allocated to $n$ agents; each agent needs exactly one house and has strict preferences; $k$ houses are initially unowned; $k$ agents initially do not own houses; the remaining $n-k$ agents (the so-called “existing tenants”) initially own the remaining $n-k$ houses (each owns one). In this setting, we consider various randomized allocation rules under which voluntary participation of existing tenants is assured and the randomization procedure either treats agents equally or discriminates against some (or all) of the existing tenants. We obtain two equivalence results, which generalize the equivalence results in Abdulkadiroğlu and Sönmez (1999) and Sönmez and Ünver (2005).     

Resource Management and the Mayor's Guarantee in French Water Allocation

This paper uses standard methods in stochastic calculus tomeasure the cost of the agency conflict that pits electedofficials of French municipalities against the communities theyrepresent in the management of the water supply. Under the Frenchlegal code, the municipalities are responsible for the watersupply and the elected officials are personally liable for anydamage due to negligence on their part. Uncertainty regardingexactly how negligence will be defined by the courts puts theelected officials in a precarious position. By delegatingauthority to an oligopoly of private firms, however, electedofficials can eliminate their personal liability, which istransferred to the delegated firm. Many studies argue thatdelegation locks communities into long-term contracts that areagainst their better interests. Thus, the agency conflict mayaffect the delegation decision to the detriment of the community.To determine whether or not this is true it is necessary to knowthe economic cost of the mayor's personal liability.     

如何界定反倾销调查中的"生产成本"概念

“生产成本”是反倾销调查中的核心问题。该文通过国际反倾销法“生产成本”概念的界定，分析了反倾销调查中企业“生产成本”的差异，提出了按照国际惯例进行调整的方法，以及为反倾销调查取证提供的承诺。     

中国清洁能源产品偷吃美国政策福利了吗

在补贴强度一致的情况下,不管补贴方式有何差异,清洁能源产品生产者和消费者获得的补贴分享是相同的。美国对消费环节补贴会流入中国生产企业,中国对生产环节的补贴同样也流入了美国消费环节。从整个清洁能源产业来看,中国是否"偷吃"了美国的政策福利取决于该产业的供求函数。