员工参与对于预算管理绩效影响的路径分析

本文以路径分析方法为基础,对我国上市公司内员工参与和管理绩效之间的关系进行了实证研究。研究结果发现,员工对于预算目标的接受度会对员工参与和管理绩效之间的关系产生影响,其影响程度会受到预算目标困难度的调节,预算目标困难度高时,员工参与可经由强化预算目标接受而间接提升预算管理绩效;困难度低时,则无此效果。     

An Examination of the Structure of Executive Compensation and Corporate Social Responsibility: A Canadian Investigation

We explore the extent to which Boards use executive compensation to incite firms to act in accordance with social and environmental objectives (e.g., Johnson, R. and D. Greening: 1999, Academy of Management Journal 42(5), 564–578 ; Kane, E. J.: 2002, Journal of Banking and Finance 26, 1919–1933.). We examine the association between executive compensation and corporate social responsibility (CSR) for 77 Canadian firms using three key components of executives’ compensation structure: salary, bonus, and stock options. Similar to prior research (McGuire, J., S. Dow and K. Argheyd: 2003, Journal of Business Ethics 45(4), 341–359), we measure three different aspects of CSR, which include Total CSR as well as CSR Strengths and CSR Weaknesses. CSR Strengths and CSR Weaknesses capture the positive and negative aspects of CSR, respectively. We find significant positive relationships between: (1) Salary and CSR Weaknesses, (2) Bonus and CSR Strengths, (3) Stock Options and Total CSR; and (4) Stock Options and CSR Strengths. Our findings suggest the importance of the structure of executive compensation in encouraging socially responsible actions, particularly for larger Canadian firms. This in turn suggests that executive compensation can be an effective tool in aligning executives’ welfare with that of the “common good”, which results in more socially responsible firms (Bebchuk, L., J. Fried and D. Walker: 2002, The University of Chicago Law Review 69, 751–846; Zalewski, D.: 2003, Journal of Economic Issues 37(2), 503–509). In addition, our findings suggest the importance of institutional context in influencing the association between executive compensation and CSR. Further implications for practice and research are discussed.Lois. Mahoney is an Assistant Professor at Eastern Michigan University. Her research is focused in the areas of ethics and accounting information systems. She has published in ethics and accounting journals including Journal of Business Ethics, Business Ethics Quarterly, Research on Professional Responsibility and Ethics in Accounting, Information and Organization. Dr. Mahoney has received several research awards, including Best Paper award at the Seventh Symposium on Ethics Research in Accounting. Dr. Mahoney is also actively involved in the American Accounting Association.Linda Thorn is an Associate Professor at York University in Toronto Ontario. Her research focuses on ethical decision making, the ethics of accountants and accounting students and ethical aspects of accounting information. She has published in ethics and accounting journal including among others, Business Ethics Quarterly, Journal of Business Ethics, Contemporary Accounting Research, Behavioral Research in Accounting and Audit: A Journal of Practice in Theory.     

信息化组合环境下的企业绩效评价体系研究

现代企业都处在信息化组合环境之中,因而探讨信息化给企业带来的绩效可以转化成信息化组合环境下企业绩效的改善。为此,引入企业绩效评价体系框架,以平衡记分卡为组织评价指标,通过增量公式来计算信息化组合给企业带来的收益,以便企业在评价中发现不足,为企业绩效的改进提供决策支持。     

品牌形象对消费者行为倾向影响的实证研究

本文认为,品牌形象影响并决定着人们的购买和消费行为,独特的品牌形象可以帮助企业确立品牌定位,阻止品牌竞争,改善品牌的市场表现。品牌形象由品牌表现、品牌个性、公司形象三个维度构成,三者不存在层级关系。其中,品牌表现是影响消费者行为倾向的主要因素;品牌个性影响消费者行为倾向,但影响程度较弱;公司形象通过品牌表现和品牌个性间接影响消费者行为倾向,对消费者行为倾向无显著影响。文章提出,企业可以通过三种品牌形象进行品牌定位,即品牌功能属性定位、品牌个性定位、公司形象定位,品牌形象管理即企业进行品牌定位的过程。对于中国企业来讲,品牌个性和公司形象的定位更值得关注。开发独特的品牌形象,建立吸引人的差异化的品牌形象的品牌战略,加强企业品牌形象的推广,是提高顾客忠诚度的根本途径。     

电子商务企业绩效评价体系

根据电子商务企业的特点,分析现有的财务评价指标和平衡计分卡指标体系不能适用于电子商务企业的绩效评价原因。以平衡计分卡的原有指标体系为基础,提出新的指标评价体系。该体系增加了对于电子商务企业经营具有重要影响的信任度、信息收集和处理能力等指标,使该指标体系可以适用于电子商务企业的绩效评价。     

具有天线选择与中继选择的空间调制技术

针对空间调制（SM）技术存在的缺欠,提出了具有天线选择和中继选择的空间调制系统方案。首先在多输入多输出(MIMO)信道模型下,通过对发送端天线选择,将拥有最佳信道状态的天线选出进行SM,打破SM技术对发送端天线数的限制,并提升采用高阶调制的SM分集性能。然后进一步将此思想引入协作通信网络,结合传感器网络的分级观念,提出采用中继选择和空间调制的中继传输协议,并通过仿真观察系统分集性能的改善。仿真结果表明,上述中继传输协议不仅能提升系统性能,而且使系统配置更加灵活。     

变速率部分更新盲均衡算法

对于长抽头系数自适应算法,基于最大化自适应滤波器系数误差向量原则的变速率部分更新算法,能够在大幅度降低算法实现复杂度的同时,解决部分更新算法收敛速度慢的问题。但是,该变速率算法仅适用于LMS结构,对于具有非线性代价函数的部分更新自适应盲均衡算法并不适用。基于同样的最优化思想,通过替换步长计算表达式中的部分统计量,提出了能够适合于部分更新多模盲均衡算法(MMA)的确定性变步长控制算法,并通过递归的方式计算步长值,简化了实现过程。对固定信道和时变信道的数值仿真结果表明,新算法相比传统基于收敛误差的经验性变步长算法具有更快的收敛速度和更好的跟踪性能,有效解决了部分更新自适应盲均衡算法的确定性变速率控制问题,提升了算法的收敛速度和跟踪性能。     

我国上市公司使用外商直接投资的绩效研究

针对近年来中国利用外商直接投资的规模不断扩大和速度增长快速的现状,研究外商直接投资的流入对公司层面的绩效的作用。本文将从中国上市公司总体中随机选取75个上市公司为研究样本,通过构建衡量公司绩效的财务指标体系,运用因子分析法研究FDI对公司具体绩效的影响。最后,本文得出外商直接投资对公司的整体绩效,尤其是在运营方面,有着明显提高效应的分析结论。     

Model Analysis of the Relationship Between Strategic Organization Knowledge and the Use of Information Systems in Firm Performance in Brazil

Information Technology （IT） consolidates as an essential element to support the business strategies to survive and rapidly adapts to changes in the competitive environment. This paper examines the impact of the use of information systems （IS） and strategic organization knowledge （SOK） on firm performance in 150 Brazilian companies. The study uses partial least squares structural equation modeling （PLS-SEM） and establishes models to express the relationship among the constructs examined. The study identifies that the direct influence of 1S use on performance is moderately significant. However, when mediated by orientation strategy, the total effect of IS use on firm performance is demonstrated to be highly significant. The model explains 54% of the variability of firm performance and confirms IS use as a fundamental resource to support strategic business processes.