浅谈知识经济对人力资源会计的影响

会计作为人类把握社会经济信息、了解社会经济活动的应用学科,面临着知识经济的挑战。知识经济时代的到来也为人力资源会计的推广创造了历史性的契机。     

物流活动效率化探索

着重分析了供应链物流体系如何能够降低无效的物流活动，从而实现物流活动有效的效率化以及建构供应链物流体系的要素。     

篮球运动对高职院校校园体育文化影响的研究

篮球是深受大学生喜爱的一项体育运动,此项运动的普及对高职院校校园体育文化发展具有重要的促进作用。本文以体育文化的概念以及特点入手,分析篮球运动对高职院校体育文化发展的促进作用。     

论两种规模经济：专业规模经济和综合规模经济

当前国际上出现了一种“企业规模无关论”的新观点,与我国目前盛行的“唯规模经济论”截然相反。笔者以为,上述两论都失之片面,正确的理论是在承认的前提下,将规模经济分为两类:专业规模经济和综合规模经济。前者因专业化分工效应而扩大产销规模与市场份额;后者因企业(集团)内部协调成本小于市场交易成本而获得效应。随着市场发育和市场交易成本下降,拥有专业规模经济的企业集团,比之拥有综合规模经济的企业集团更能适应市场的变化与竞争。     

上海市区街道办事处功能作用调整、完善的对策与措施

本文经调查研究,从上海市区街道办事处功能作用存在的问题出发,重新定义其功能与基本职能,提出了上海街道办事处功能作用调整对策与措施。     

基于EGARCH模型的我国向美国出口变动杠杆效应分析

本文运用EGARCH计量模型,对我国向美国出口增速变动进行杠杆效应分析。模型结果显示,出口增速在负向冲击下比受到正向冲击时的波动更加剧烈。次贷危机的恶化,也将会对我国向美国出口增速产生较大的负面影响,从而影响我国的整体出口。对此,文章给出了相关建议。     

供应链中“牛鞭效应”的管理

概述了供应链管理中的牛鞭效应,阐明了牛鞭效应对供应链管理的危害,通过对供应链上各个环节和操作方式进行深入的分析,找出了形成牛鞭效应的原因,最后针对牛鞭效应的成因提出供应链管理中对牛鞭效应进行控制的一系列措施。     

Three‐period,two‐treatment crossover design under long‐term carryover effect

The paper describes non‐parametric approach for analysis of a three‐period, two‐treatment, four‐sequence crossover design in which test procedure for interchangeability of the treatment effects is obtained. The proposed procedure is based on a non‐parametric model, which incorporates, along with the direct treatment effects and the usual carryover effects, the long‐term carryover effects. Relevant competitors are obtained. Related asymptotic results are given. By performing simulation study, we compared the procedures with respect to type I error rate and power. Furthermore, confidence intervals for treatment differences are studied. The procedures are illustrated with a data study.     

Managerial mindset as the mechanism of the country-of-origin effect: evidence from Chinese multinational enterprises’ approach to employer associations

The country-of-origin effect (COE) on employment practices in multinational enterprises (MNEs) has become an important area of international human resource management research. However, research on the mechanisms of the COE, a fundamental and critical aspect of the country-of-origin phenomenon, is scant. This study seeks to empirically explore the mechanisms through which country-of-origin influences Chinese MNEs’ approach to host-country employer associations. Analysis of qualitative data from 13 Chinese MNEs revealed that country of origin affected the approach of Chinese MNEs to host-country employer associations in the form of transfer of managerial norms. It also revealed that it was the mindset of those home-country nationals who were key decision-makers at subsidiaries that enabled the COE in Chinese MNEs. This paper highlights the importance for future studies of international strategic human resources management to pay attention to micro-foundations of cross-border practice transfer and to incorporate analyses of managerial cognition in the investigation of MNEs’ management practices.     

关于内容分析方法对中国旅行社网站营销效果的研究——以国内44家旅行社网站为例

学者们从多个角度、不同方法对网站评价进行了研究,而且建立了很多网站评价指标.我们认为对于电子商务网站仅仅考虑可用性等指标是不全面的,应该融合网站营销效果的因素.基于此,本研究采用内容分析法,运用成熟的编码表对国内旅行社网站的营销效果进行了研究,分析了不同网站利用网站沟通的能力和差异.