水利监理企业多项目管理信息平台设计研究

分析了水利监理企业多项目管理信息化的现状和困难,阐述了加快水利监理企业开展多项目管理信息化的必要性,提出了多项目管理信息平台建设是增强企业核心竞争力和培育企业文化的有效途径,对平台系统架构和功能模块进行了简介,定性分析了平台的实施效果。     

Hotel environmental management initiative (HEMI) scale development

Owing to a lack of construct reliability and validity of environmental management measurements, advancements in understanding hotels’ environmental management practices have been somewhat limited. The goal of this paper is to propose a uniform and parsimonious scale that captures Hotels’ Environmental Management Initiative (HEMI) with the most common three dimensions in the hotel industry: environmental resource conservation efforts, environmental policy and training, and environmental public relation efforts. After the refinement of the initial items, the scale was confirmed with cross-cultural data obtained from full-time hotel employees in two Asian countries. The twenty-one item HEMI scale demonstrated a satisfactory level of content, convergent, discriminant, cross, and criterion-related validity. The proposed HEMI scale will serve as a useful tool for future hospitality scholars who would like to further explore the impact of hotels’ environmental management initiatives on employees’ attitudes and behaviors toward the environment and their environmental performance.     

Chinese relationship management: a qualitative study of banking in New Zealand

This study investigates the relational factors and motivations of Chinese migrant consumers towards financial service providers in New Zealand. Using convergent interviews, a deeper understanding is developed of immigrants’ relational behaviour with service providers. These relationships with service providers are significantly influenced by traditional Chinese values and guanxi and relational embeddedness plays an important role in how they are developed. The research contributes a better understanding of the interplay between Eastern and Western cultures in service relationships among immigrant groups. A general theory of the Chinese perspective of customer relationship management is developed. The implications for how marketing practitioners manage their relationships with migrant customers are explored.     

钢贸企业经营模式创新和流动资金管理问题探讨

实施经营模式创新,已成为当前钢贸企业走出困境的必由之路。应收款、预付款和库存三个方面是当前钢贸企业日常经营风险的重点之所在。本文对创新钢贸企业经营模式和改进流动资金(应收款、预付款和库存)管理进行探讨。     

基于内部控制(IC)的高速公路企业风险管理分析

本文从企业控制环境、风险评估、控制活动以及信息沟通四个方面针对广东省高速公路交通企业开展实地问卷调研。并对调研结果进行统计分析。调研结果显示:目前在交通企业目前内部控制体系中普遍存在组织架构不健全、资金、债务管理不善等问题。立足于调研结果,通过分析交通企业风险产生的环节,总结得出交通企业风险产生机制。结果表明,交通企业风险产生环节主要是1工程准备和施工环节;2融资信贷环节;3市场开拓、项目合作与并购环节。而这些环节之所会引发风险的产生最根本的原因是企业内部控制失调。鉴于此,本研究结合交通企业自身的特点,运用全面风险管理论,提出改善企业内部控制,并与风险管理相结合的方法。     

Free-play impact by customer segment

Little is known about the effectiveness of casino free-play campaigns, despite hundreds of millions of dollars in annual redemptions. These costly play incentives are awarded to individual players, based largely on management’s evaluation of their historical play. Extant campaign-level research suggests these incentives may not be effective in driving spend per visit, but there has been no attempt to examine efficacy across player tiers (e.g., light, medium, and heavy users). Analysis of 365 days of performance data from a Las Vegas Strip casino produced varied results across tiers, but all tier-level findings indicated a failure to recover the face value of the free-play incentives. While no support was garnered for the house money effect, the results were consistent with the notion of loss aversion. The methodological approach outlined herein provides the means to critically evaluate free-play offers at the tier level, fast-tracking campaign optimization via more targeted revisions.     

我国创业板公司上市前后盈余管理程度的变化研究

我国2009年10月30日创业板市场的开盘为创新型中小企业提供了良好的融资平台,但受到上市条件的限制,我国创业板公司在上市过程中存在粉饰报表进行盈余管理的行为。本文以我国首批在创业板上市的36家公司为样本,运用修正的琼斯模型对创业板公司上市前后5年的盈余管理进行了实证分析。最终得出结论:我国创业板公司在上市前后确实存在着不同程度的盈余管理,在上市前呈上升趋势,上市当年达到最高,上市后缓慢下降。基于此,笔者提出了降低我国创业板公司的盈余管理程度的对策。     

Socio-technical transition governance and public opinion: The case of passenger transport in Finland

As a governance perspective, transition management views the engagement of a wide variety of stakeholders in policy development as a necessary element in furthering sustainability through enhanced social learning. Yet as a literature it has paid relatively little attention to public consultation on socio-technical change. Here we set transition management in the context of longstanding debates in science and technology studies, technology assessment and deliberative democracy. Empirically, we use national survey data on Finnish public opinion of state support for future transport options. Showing how transport practices and attitudes to transport innovation policy vary with both demography and geography, we argue that these differences have implications for policy legitimacy. We suggest that, both given and despite the practical difficulties of deliberative democracy, use of participative opinion surveying to better understand social groups with needs and interests that differ from national averages, may help to enhance policy legitimacy and hence the success of transition management.     

电网企业完善土地权属的效益探讨

近年来,电网企业在系统内部正在大力开展土地权属清理完善工作。随着不动产物权管理的有关法规政策不断完善,不动产登记已成为维护企业合法财产权益的重要环节。文章旨在提出电网企业完善土地权属管理需要解决的问题及改进措施,并对取得效益进行分析。     

我国中小企业成本管理中存在的问题及对策研究

本文对中小企业成本管理特点及目前所存在的问题进行了分析与总结,并就如何加强成本管理进行了对策研究。