Diagnosing a firm's internal environment for corporate entrepreneurship

Apple, 3M, Procter & Gamble, and Google know the importance of an internal environment supportive of innovative activity. But how is that environment identified or measured? As research on corporate entrepreneurial activity has evolved, numerous researchers have acknowledged the importance of internal organizational dimensions to promoting and supporting an environment for innovation. This research has identified five specific dimensions that are important determinants of an environment conducive to entrepreneurial behavior: (1) top management support, (2) work discretion/autonomy, (3) rewards/reinforcement, (4) time availability, and (5) organizational boundaries. If an organization is serious about developing an internal environment conducive to entrepreneurial activity, then it must seek to measure the specific dimensions associated with an innovative environment. In this article we introduce an instrument, the Corporate Entrepreneurship Assessment Instrument (CEAI), as a diagnostic tool used for assessing managers’ perceptions of the five major dimensions critical to creating an entrepreneurial/innovative environment. This instrument provides an indication of a firm's likelihood of being able to successfully implement an innovative strategy, and highlights areas of the internal work environment that should be the focus of ongoing development efforts.     

高校财务风险评价与预警

随着我国高等教育事业的改革和发展,越来越多的高校开始扩大招生、建设新校区、举债经营、开办企业等,这使得高校的财务管理工作日益复杂,财务风险日趋显现.因此,高校需要加强财务管理,提高资金使用效率,防范财务风险,从而实现国有资产的保值与增值.本文参考企业财务风险评价与预警方法,结合高校财务风险的特殊性,将财务指标与非财务指标结合使用,共同构成风险评价体系,并在此基础上运用层次分析法（AHP）建立高校财务预警模型,以期提高高校财务管理水平.     

Assessment of E-government inclusion policies toward seniors: A framework and case study

Digital exclusion of seniors covers both social and technical drivers that affect the magnitude of this phenomenon. It arises from the fear of technology, reduced manual and mental abilities, socio-economic status, and also the mismatch between the technological environment and the needs of the elderly. The consideration of the needs of seniors are mainly implemented through social policies while the provision of government services is achieved through digitization policies and procedures. Our research is addressing two objectives. The first objective is to identify the main determinants affecting the adoption of e-government and its use by seniors. The second objective is to build a research framework for assessing e-government policy for the digital inclusion of the seniors from both social and technical perspectives. This research framework is then validated based on a case study of Poland. Presented framework proves to be a useful tool to evaluate and depict the areas of improvement for a comprehensive e-government policy toward seniors' inclusion.     

国外棕(褐)色地块风险评价研究经验的借鉴与启示

研究目的:综述国外棕(褐)色地块风险评价的研究成果。研究方法:文献分析法和理论分析法。研究结果:(1)棕(褐)色地块风险评价具有必要性和重要性;(2)棕(褐)色地块风险评价方法应该综合考虑棕(褐)色地块存在风险的多样性和不确定性;(3)确定性风险评价和概率风险评价各自存在优缺点,应综合利用两种方法,即敏感性分析。研究结论:研究棕(褐)色地块风险评价对中国现实状况具有重要意义。     

中国地方政府的产业偏好与服务业增长

作为现阶段中国经济政策的执行者和基层市场体系的维护者,地方政府为何会对辖区内的工业和服务业展现不同的偏好？遵循财政收入和政治收益两条线索,我们描述比较了省级层面二、三产业的增长特征,并将该特征纳入一个约束下的双目标模型,模拟地方政府在现行政绩考核体系激励下的策略行为。我们发现,发展服务业耗费执政资源更多、见效更慢,同时回报更低,而现行服务业指标并不能产生合意的额外激励,因而服务业对大多数地方政府缺乏吸引力。以各省“十五”规划中提取的信息为基础进行实证检验,结果显示了地方政府偏好对辖区内服务业增长的影响及其在年度间的分布变动。     

Assessment of implementation of protection of mineral deposits in spatial planning in Poland

A complex of raw materials available in a given commune shapes its functional − spatial structure and affects local economic development. The use of the resource base of minerals depends largely on the management of the space and respecting the zoning restrictions connected with protection of mineral deposits. The urgent need to protect them is due to their non-renewable nature and progressive development of the land. Preserving access to deposits is essential to ensure future mineral supply necessary for the economic development. This article presents the results of the assessment of implementation of rules of protection of mineral deposits in spatial planning at the level of territorial units in Poland.The study has been conducted in twenty-three communes of the Lesser Poland voivodeship, for thirty-one unexploited mineral deposits designated for protection in the Spatial Development Plan of the Lesser Poland (Małopolskie) Voivodeship of 2003. In the study of conflict with development of the selected mineral deposits with the environment, factors related to land use, forms of nature protection, water conservation and planned land development have been evaluated. The assessment has taken into account the importance of individual factors of conflict by giving them weights by means of pairwise comparison method. Five classes of conflict of the deposit management have been proposed: non-conflicting deposit, small conflict, medium conflict, major conflict and very big conflict. Almost equal numbers of deposits (9) belong to the class characterized by a of medium, small and large conflicts. Road and technical projects as well as expected significant impact of exploitation on the environment restrain exploitation. The impact is related to the necessity of use of explosives during the exploitation and by the cumulative effect of the mining activity already existing nearby. Analysis of the planning documents of the communes has shown both inadequate protection of mineral resources, including designation of areas of deposits for single-family housing, and a few examples of properly maintained spatial planning in the field of protection of mineral deposits. Information obtained from the environmental survey has been supplemented by assessment of the social aspect. In nine communes it has been determined that the areas of mineral deposits are not subject to spatial conflicts but in seven communes there is opposite situation. The most important benefits from the mineral exploitation which has been indicated in the studied documents included: jobs, access to construction materials and development of the commune.Present work allowed to define the areas and the scale of conflicts induced by development of mineral deposits and to propose measures for rational management of mineral resources. Recognition of the existing and potential conflicts can help to make the right decisions concerning development of the area and minimising impacts of exploitation of the mineral deposits.     

基于GIS的口岸城市建设用地适宜性评价——以黑龙江省绥芬河市为例

以绥芬河市为例,构建了口岸城市建设用地适宜性评价的指标体系和综合评价模型,并利用层次分析法确定各因子的权重,以减少主观因素的影响。最后根据综合适宜性分值把绥芬河市土地划分四个等级:高度适宜、中度适宜、低度适宜、不适宜。此研究为土地规划学者进行建设用地用地评价提供一定程度可行的方法。     

纳税信用理论研究

纳税信用评估工作在中国走的是“先实践，后理论”之路，纳税信用理论研究甚少，更不用说纳税信用评估了。更为重要的是，我国税收实践对税收法律关系的认识仍没有实现观念上的转交(即税收征管当局一直把纳税人当作被动的管理对象，而没有将自身视为一个公共服务部门，没有将征纳关系视为一种服务和被服务的合作信用关系)，税收征管当局也没有很好地从公共产品和税收信用角度来理解税收的法律关系。因此，纳税信用评估在实践中遭遇一系列的问题。因而，本试图从税收法律关系入手，从理论上对纳税信用加以浅探，以便能从观念上更好地指导我国纳税信用评估工作，推动我国税收征管制度的创新。     

Competency‐Based Education and Assessment for the Accounting Profession: A Critical Review*

In recent years many professional accounting associations have become interested in establishing competency‐based professional requirements and assessment methods for certifying accounting professionals. A competency‐based approach to qualification specifies expectations in terms of outcomes, or what an individual can accomplish, rather than in terms of an individual's knowledge or capabilities. This idea has an obvious appeal to many practitioners and administrators of professional qualification programs. However, there is limited knowledge about competency‐based approaches in the accounting profession and among accounting academics, which is constraining discussion about the value of these approaches and about the strengths and weaknesses of the different competency models that have sprung up in various jurisdictions. In this paper we review and synthesize the literature on competency‐based approaches. We identify a number of theoretical benefits of competency‐based approaches. However, we also find many alternative definitions and philosophies underlying competency‐based approaches, and a variety of visions of how competencies should be determined and assessed. We note that there is limited evidence supporting many competency‐based approaches and we identify 14 research questions that could be used to help policy makers to more effectively address policy matters related to competency‐based education and assessment.