中小企业全面预算管理存在的问题与对策

在经济全球化的背景下,大部分企业都面临着巨大的竞争压力,尤其对于中小企业来说,在复杂环境下保持稳定发展更是一种挑战。构建全面预算管理体系是企业提升市场竞争力的重要手段,虽然预算管理流程通常只分为预算编制、预算执行控制、预算考核三大环节,但我国中小企业的全面预算管理还存在诸多问题。论文据此进行分析并提出解决对策。     

New development: Fiscal reform in South Korea: looking back and moving forward

ABSTRACT

At first glance, it seems that South Korea’s three fiscal systems (mid-term expenditure framework, top-down budgeting, and performance management) function well. However, each fiscal system operates separately and they are inefficient because they follow past practices. This article explains what the problems are and how to overcome them.     

Telling and selling the value of diversity and inclusion—External consultants' discursive strategies and practices

On the basis of a qualitative study of a subgroup of diversity professionals, external diversity and inclusion (D&I) consultants, we explore D&I consultants' discursive strategies and practices situated within organisational structures, relations, and interactions of power and knowledge. Theoretically, the research reveals how D&I consultants' own discursive strategies interact with existing organisational and societal discourses of diversity, incrementally shaping their continual evolution. A classification is developed, which sets out four approaches taken by consultants with regard to their discursive strategies in relation to clients. The findings suggest that HR practitioners need to work in tandem with external consultants to develop strategies to improve the status and legitimacy of diversity work if the field is to progress the organisational D&I agenda.     

Institutions as constraints and resources: Explaining cross‐national divergence in performance management

This article compares performance management practices in call centres from four telecommunications firms in the United Kingdom, France, Denmark, and Germany. Findings show that different combinations of institutional constraints, such as strong job security protections, and participation resources supporting worker voice were influential in shaping choices among policies to motivate and discipline workers. Performance management most closely approached a high‐involvement model where both constraints and resources were high, where worker representatives were able both to restrict management's use of sanctions and to establish procedures that improved the perceived fairness of incentives. Findings contribute to debates concerning the role of contextual factors in the design and effectiveness of HRM.     

Development of a conflict management model as a tool for improved project outcomes in community based tourism

Community based tourism (CBT) offers many opportunities, however, conflict frequently occurs while developing CBT in communities around the world. Despite conflict limiting the potential of CBT, conflict management in CBT has not previously been systematically studied. To investigate conflict and conflict management during CBT, a linear model of conflict management was developed and subsequently tested through a three phase qualitative process: analysis of CBT literature, online international survey of 29 CBT stakeholders, and in-depth interviews of 23 CBT stakeholders. Results endorse the proposed linear model of ‘conflict themes’: an ‘instance’ of conflict, followed by a ‘response’, which results in an ‘impact’. The rich data highlights the complexity involved, which was incorporated into the expanded model with three additional scenarios: ‘new conflict develops’, ‘interrelated conflict themes’, and ‘simultaneous conflict themes’. The complete Conflict Management Model provides stakeholders with a tool to address conflict, thereby improving the outcomes of CBT.     

企业文化与人力资源管理关系研究

企业文化影响着人力资源管理活动,对企业核心竞争力有着持久的影响。进行人力资源管理,要充分考虑企业文化对员工的作用。本文根据我国的国情,研究企业文化与人力资源管理之间的关系,研究企业文化如何作用于人力资源管理,以及人力资源如何对企业文化产生作用。通过深入的研究明晰企业文化与人力资源管理的相互影响途径、特征和规律,以求对实际人力资源管理工作有所启发。     

浅析农网升级改造工程后台区线损管理

农村电网在升级改造完成后,如何降低线损便成为此后管理工作中的重中之重,这同时也是提高电力企业经济效益的迫切需要,本文就如何降低线损进行全方位,多方面的系统阐述并提出相应改进措施。     

严格落实“八步工作法”做好基建招投标工作

对基建项目严格实行公开招投标,意义与作用重大。但如何规范操作基建项目的招投标工作,使之合理合法,是南京信息工程大学一直努力的方向。该校十分重视基建项目的招投标工作,在校纪委的指导和监督参与下,近年来,基建处通过不断的改革和创新,逐步总结出"八步工作法",从立项、标书起草、招标信息发布等八个环节,明确了招标及项目管理工作流程,进一步加强了招标及项目过程管理的成效,促进了学校基建工作精细化管理,更加深入推动了学校反腐倡廉建设。     

中小企业人力资源管理中的劳动关系管理问题与优化策略

随着我国经济的快速发展,国家越来越重视中小企业人力资源管理中的劳动关系问题。为了进一步加强中小企业的人力资源管理,需要根据实际情况以人力资源战略规划和管理作为基础支撑,完善人力资源管理中的劳动关系管理工作,明确劳动关系管理的内涵。因此,论文针对中小企业人力资源管理中的劳动关系管理问题进行简要分析,并提出合理化建议。     

建立高校新员工教育培训体系与机制的探讨

高校在发展过程中应着手解决人力资源管理问题,人力资源管理能让高校可持续性发展,实现其使命。湖南交通职业技术学院通过组织新进人员进行素质拓展训练,优化人力资源管理。