高等学校预算管理中的预算松弛问题研究

预算管理作为高等学校内部管理的重要组成部分,越来越受到人们的重视。然而预算管理在高等学校普遍认同并加以实施的过程中,其效果并非尽如人意,还存在许多问题。预算松弛问题就是高等学校预算管理中的一个主要问题,它是高等学校预算管理中的一种常见现象。预算松弛的存在对高等学校的预算管理既有积极的一面,也有负面的影响,预算松弛积极作用得以发挥的前提是其在量上必须有度,对预算松弛进行控制是十分必要的。通过对高等学校预算管理过程中预算松弛及其影响因素的分析,提出加强高等学校预算管理,减少预算松弛的对策探讨。     

高等院校预算管理的思考

围绕高校预算管理中存在的实际问题,从高校预算管理目标与财务管理目标的混淆、高校绩效考核的误区以及高校管理会计体系的缺失三个方面进行较为细致的分析,并提出了相应的建议。     

高校协作型财务预算管理

高校预算编制的类型有汇总型预算、分块型预算、自下而上型预算、自上而下型预算、协作型预算等方式,实施协作型预算管理的要点主要包括预算编制方法、预算编制程序、预算编制沟通、预算金额确定、预算公平透明、预算控制管理、预算执行进度、预算考核评价等,必须环环相扣,才能达到预算管理的目的。     

Combining ecological and recreational aspects in national park management: A choice experiment application

Increasing pressure to diversify development of national parks emphasizes the need for new and relevant information for park management decisions. In this paper, we use choice experiment to value different tradeoffs that evolved in park development scenarios. Specifically, we examine which kind of development profiles are worth considering and which paths not to follow. We focus on biodiversity and recreational services provided by Oulanka National Park in Finland, which represents a popular recreation site attracting a large number of visitors. The increase of biodiversity was the most highly valued feature by the respondent national park visitors. Thus, our results show that the protection of biodiversity and recreational and tourism use of national parks can cause conflicting welfare effects if managed in inappropriate ways. Increasing the number of visitors, expanding present resting places, constructing new resting places and an intense increase in information boards, especially if combined with shrinking biodiversity, are welfare reducing managerial actions in national parks.     

Optimal detection strategies for an established invasive pest

We model optimal detection of sub-populations of invasive species that establish ahead of an advancing front. For many invaders, eradication of the main population is an untenable goal, yet it may be possible to treat and eradicate emerging sub-populations once these sub-populations are detected. We embed a dynamically optimal post-detection management plan of sub-populations into a model of optimal detection effort determination and find that optimal detection effort depends, in part, on the distance from the main front: locations closer to the front with shorter management horizons enjoy lower reductions in overall cost from intervention. The uninfested landscape is divided into two zones, characterized by different dynamically optimal management plans: a suppression zone and an eradication zone. In the suppression zone, optimal detection effort increases with distance from the front. At the distance where the suppression zone yields to the eradication zone, optimal detection effort plateaus at its maximum level.     

企业年金基金管理费模型的优化选择

在分析现有模型基础上研究并设计适合企业年金的管理费优化模型,该模型更加注重基金资产的安全性,解决了目前企业年金基金管理中的风险不对等问题,基金管理人将更加注重企业年金追求本金安全及长期稳健增值的目标,使企业年金资产的安全性得到较大保障,该模型亦可推广到所有追求长期安全增值以绝对收益为目标的基金使用。     

Suspending disbelief: Influencing engagement in scenarios of forest futures

Scenario analysis is an approach to long-term planning that informs decision-making in contexts of highly uncertain future conditions. Scenario-based studies are rapidly growing in popularity, yet many aspects of the method are not fully understood. Participants' willingness to suspend disbelief in possible futures is an integral component of scenario-based studies, essential for considering alternative future scenarios, yet little is known about the factors that affect it. Participation in a scenario project does not necessarily imply willingness or ability to suspend disbelief; participants may not suspend disbelief simply upon request. However, the scenario literature says little about the aspects of scenario-based studies that influence suspension of disbelief.This article explores the factors that influenced the suspension of disbelief in one scenario exercise about the future of Canada's forests. Participants differed in their abilities to suspend disbelief in the scenarios in part because of their past experiences and expertise in particular areas, and their assessments of probable and desired future outcomes. Elements of the project design and implementation influenced participants' abilities to engage the scenarios. The results have implications for those interested in using scenarios for helping people and communities envision possible - and sustainable - futures.     

Perspectives on tourism management as covered by Woodside and Martin

Tourism Management is a research journal and the short title of a book. This article examines the book as a resource for tourism students, tourism researchers and those who use tourism research in decision making. Part I of the book provides a framework for organizing 26 chapters into Parts II to VI. The chapters are research papers, some with exercises that help researchers and users of research understand good decision support by research. Analysis supports the book's value for target markets, particularly in providing good ideas and reference material about using research for decision making. However, Parts II-VI do not have introductions or conclusions. Analysis, drawing on extensive experience of the authors of this article, identifies the usefulness of a revised edition having information in each part about how the chapters fit into the book's framework and their practical significance. Discussion includes having expanded exercises for most chapters. Though suggesting changes to make a new edition better, the study here strongly endorses Tourism Management, the book, for teaching applications and as a resource for researchers and users of research.     

National culture, networks and ethnic entrepreneurship: A comparison of the Indian and Chinese immigrants in the US

This paper uses a combination of national cultural frameworks and social capital theory to explain the formation and management of entrepreneurial ventures among immigrant communities. The varying rates of venture formation and performance among different ethnic groups points to the role that the different dimensions of culture play in how immigrants use their social networks to start such firms. We use the specific example of the Indian and Chinese communities in the US to demonstrate this effect and explain how businesses created by members of these communities could have potentially different ways of starting and operating that can be directly traced to the differences in cultural orientation of their owners. What emerges can be summarized as: (a) different immigrant communities have different ways of accumulating and using social capital in starting and managing their ethnic ventures; (b) these dissimilarities manifest themselves in variations in the motives for forming these ventures, human resource practices and termination rates; and (c) that these variations can partly be explained by the differences in their respective national cultures.     

浅谈出版业财务管理

财务管理在出版业集团管理工作中占有重要地位,并发挥着特殊的作用.在集团经营发展过程中,大量内部控制活动的落实,诸多管理数据信息的反映,以及经营决策的实施,都离不开财务系统的支持.加强财务管理是出版业增加利润的需要通过成本指标,可以发现出版业经营管理中存在的缺点和薄弱环节,从而提高出版业的管理水平,使企业在激烈的市场竞争中立于不败之地.