The role of strategic enterprise risk management and organizational flexibility in easing new regulatory compliance

The impact of new regulatory requirements for internal control reporting on an organization's ability to maintain strategic flexibility has been debated in the popular press extensively. This paper tests theory from strategic management to examine the relationship between an organizations' pre-regulatory strength of strategic enterprise risk management (ERM) processes and their ability to react to new regulatory mandates. In the context of companies' adoption of SOX Section 404 internal control reporting requirements, we examine organizations' pre-SOX ERM processes, ERM supporting technologies, and organizational flexibility in order to better understand the antecedents to the difficulty encountered in meeting SOX 404 requirements. Using responses from 113 Chief Audit Executives (CAEs), we find that organizations with stronger strategic ERM processes and flexible organizational structures already in place incurred little difficulty in implementing SOX 404 mandates. On the other hand, organizations using weaker ERM processes, which focused on control compliance, experienced more difficulty. These findings provide key insights into the importance of strategic ERM in effectively complying with new regulatory controls in volatile environments.     

基于互联网的大学英语自主学习教学模式研究

基于互联网的大学英语自主学习模式必然引起教师教学模式的改革。本文依据教与学的辩证统一原理,针对自主学习模式,提出了建立与之相适应并为之服务的自主教学模式:互联网协作学习教学模式,互联网互动教学模式及探究式学习教学模式。这些模式强调个性化教学与自主性学习,有利于发展和培养学生的英语综合应用能力和自主学习能力。     

吉林省科技创新人才培育环境评价指标体系的构建

当今社会,竞争无处不在。然而一切竞争终归为人才的竞争,人才是开创事业之基础、成就事业之根本。因此,科技创新人才的开发、培育、吸引和稳定对于一个地区、一个国家科技事业的发展起着至关重要的作用。本文立足于吉林省科技创新人才培育现状,通过对人才培育环境相关理论的研究,选定影响吉林省科技创新人才培育环境的主要指标,构建了吉林省科技创新人才培育环境评价指标体系。并根据评价指标体系的相关要素,提出完善吉林省人才培育环境的建议,从而培育和吸引更多的高素质科技创新人才,为吉林省科技事业的发展提供帮助。     

Factors influencing employee perceptions in lean transformations

The purpose of the study was to investigate employee perceptions during a lean transformation.¹ The combination of case study and survey methodologies was used to define elements influencing the perceived lean success of shop floor employees. According to our findings, belief, commitment, work method and communication all have a considerable direct impact on workers' perceptions of lean success. However, their effects are very different based on the scope and focus of changes that is influenced by process characteristics. Perceptions regarding successful lean transformation during a moderate reorganisation of the company's welding plant, where mainly males work, are affected only by commitment and work method, whereas the deep reorganisation of the sewing plant (populated by female employees) is only influenced by belief and communication.     

农村劳动力市场发育对农村土地流转的影响分析——基于农户调查的实证研究

利用农户调查数据,运用多元回归模型实证分析了农村劳动力市场发育对农地流转的影响。模型估算结果表明：在表征农村劳动力市场发育程度的四个变量中,工资自主决定程度对农地转出率影响最大,回归系数达到了0.528,即该变量每增加一个单位将会使农地转出率增长52.8%。就业流动自由度对农地转出率的影响也比较大,回归系数为0.423。就业市场服务体系完善程度对农地转出率的影响相对较小,回归系数为0.126。在此基础上,得出相应的政策启示。     

金融创新的制度环境研究

金融创新是在既定制度环境约束下进行的,产权制度、管制制度、法律制度等是最为重要的外在制度因素。考察我国金融创新的核心制度要素可以看出,仍然存在很多问题。推进我国金融创新必须要加强制度环境建设。     

无磷循环冷却水处理药剂的研究与开发

目前国内的循环水系统普遍使用含磷药剂配方,而含磷废水排放会对水环境造成污染.文章开发了以聚环氧琥珀酸为主要成分的无磷水处理药剂配方,试验表明无磷水处理药剂配方的阻垢缓蚀性能达到了常规有磷药剂的指标,而且可以进一步提高循环水的浓缩倍数,它的应用可以解决循环水磷超标排放的问题.     

城市出行信息环境分层规划方法

认为出行信息环境的服务水平是影响城市交通效率的重要因素之一,有效的出行信息传递能够显著提高路网的整体效率。系统分析了我国城市出行信息环境现状,在出行信息需求分析的基础上,建立了包含城市路网、交通方式与路线三个层面的出行信息环境分层规划方法,并提出了具体的出行信息环境优化对策。     

生态环境现状及治理模式研究——以辽宁凤城市翁泉沟硼铁矿为例

矿产资源开发已成为我国国民经济增长的重要手段。但矿山开采又引发了一系列生态环境问题,导致矿区生态退化与环境污染,严重制约了矿区社会经济的可持续发展。文章以凤城市翁泉沟硼铁矿为例,系统分析了硼铁矿山生态环境现状及存在主要问题,并结合当地实际情况对矿山治理恢复的模式进行探讨。     

河南省发展现代服务业的影响因素研究

河南现代服务业发展受省域经济发展水平、经济规模、经济结构、产业发展速度、消费需求水平、工业化水平、城市化水平、市场化水平、国际化因素影响。河南应通过提高以上各项发展水平、壮大经济规模、调整经济结构、提高产业发展速度等促进现代服务业的发展。