Wage Rigidity,Inflation, and Institutions

We study the possible existence of downward nominal wage rigidity (DNWR) at wage growth rates different from zero in aggregate data. Even if DNWR prevails at zero for individual workers, compositional effects might lead to falling aggregate wages, while changes in relative wages combined with DNWR might lead to positive aggregate wage growth. We explore industry data for 19 OECD countries, over the 1971–2006 period. We find evidence for a floor on nominal wage growth at 6 percent in the 1970s and 1980s, at 1 percent in the 1990s, and at 0.5 percent in the 2000s. Furthermore, we find that DNWR is stronger in country‐years with strict employment protection legislation, high union density, centralized wage setting, and high inflation.     

试议绩效考核指标的有效设定及实施方法

绩效考核与绩效管理活动开展离不开绩效考核指标的有效设定,科学合理的考核指标是绩效考核的基础,本文首先对绩效考核指标的有效设定程序进行分析,探讨了绩效考核指标的实施方法。     

Sectoral innovation system foresight in practice: Nordic facilities management foresight

A number of studies have explored the interconnection between the foresight literature and the innovation system literature. This paper adds to these studies by investigating how theoretical elements of the innovation system approach can contribute to the design and practice of foresight processes. The paper originates in a foresight project in the Nordic facilities management sector. The goal of the foresight project was to identify the possible futures of the facilities management sector in the Nordic countries (Denmark, Finland, Norway, and Sweden) and, based on the findings, to establish a proposal for a common Nordic facilities management research agenda. The paper finds that three elements of the innovation system literature are of particular interest for the practice of foresight: innovation systems and context dependency, learning and user–producer interactions, and the role of knowledge and knowledge production. These elements are embedded into a simple sectoral innovation system model (including actors, knowledge flows, and the strategic environment).     

Internationalization and Organizational Change

Abstract

This work analyzes the changes caused by the adoption of a strategy of internationalization in two Brazilian companies: Embraco of the machinery sector and Bamerindus of the banking sector. In the case of Embraco, it was confirmed that there was a relation between three specific instances in the process of internationalization and the adoption of mechanisms of normative integration by the company connected to the dissemination of values, transfers of personnel, communication between the units, programs of personnel exchange, and training and job rotation. In the case of Bamerindus, the impact of internationalization on the interpretive schemes of the organizational managers at each strategic level was evaluated. In both cases, the effect of internationalization was gradual and continuous, characterizing the change as incremental although the direction of change was different in each of the companies analyzed. The explanation for the type of change in each case appears to result from differences in interpretation of which environment constituted the institutional context of reference of each company.     

Why Consistency of Accounting Standards Matters: A Contribution to the Rules-Versus-Principles Debate in Financial Reporting

A cross-firm consistent application of accounting standards is sought in all major accounting regimes. Since many transactions and events are only vaguely or not explicitly addressed in the standards managers must often use judgment when applying accounting standards to particular transactions or events. This analysis concludes that a consistent application of accounting standards can only be ensured if the accounting standards themselves are internally consistent. By contrast, inconsistent standards—in the absence of clear guidance—permit managers to (more or less arbitrarily) choose between different accounting methods. Moreover, it is found that a consistent application presupposes the existence of specific guidance ('rules') in order to frame management's judgment. It is argued that the reliance on principles only—as requested by many in the accounting literature—fails to ensure a consistent application because it allows management to exert judgment differently in identical cases. The assessment includes arguments and propositions from the international discussion in the accounting literature and also refers to other related fields of research, such as legal theory.     

汽车覆盖件冲压CAE分析关键设置及验收标准

文章介绍了汽车覆盖件冲压成形性分析常用的3种CAE分析软件的特点和差异,以及冲压CAE分析工作的内容及交付物,总结了3种软件对汽车覆盖件进行冲压CAE分析时的关键设置及CAE分析结果的验收评价标准,为冲压工艺工程师更好地开展冲压CAE分析工作提供有益参考。     

箱形钢井架基础预埋套管定位方法与应用

钢井架基础预埋套管空间定位是井架安装过程中一个重要环节,本文收集了滁州铜鑫矿业有限责任公司主井箱形钢井架基础预埋套管定位的方法与应用,实践证明能够满足井架的安装要求。     

Risk-taking in new project selection: Additive effects of bonus incentives and past performance history

The goal of this study is to investigate how past project performance history and bonus incentive pay schemes affect managers' propensity to select more or less risky projects. Performance history is manipulated via past positive outcomes (i.e. beating a target profit rate) and negative outcomes (i.e. missing a target profit rate). Two types of bonus incentive pay schemes (hurdle bonus and graduated bonus) were employed in the study. The findings are consistent with prospect theory that predicts that prior bad outcomes (negative performance history) motivate greater risk-taking than prior good outcomes (positive performance history). In addition, we find evidence that hurdle and graduated bonus incentive schemes also affect risk taking. Overall, we find an additive effect of these two factors, such that the greatest (least) risk taking occurred when participants had negative (positive) prior experience coupled with a graduated (hurdle) bonus scheme.     

新型农村合作医疗运行过程和效果的调查与评价——基于四川、重庆、贵州和河南15个试点县的分析

新型农村合作医疗是非营利的公益组织，与公司相比存在着治理缺陷。在借鉴国内外社区医疗保险计划的绩效评价方法的基础上，文章构建一个新农合评价指标体系，旨在引进新农合的激励和约束机制；然后运用该评价体系对西部15个第一、二批试点县的新农合的运行过程和效果进行了综合分析和评价。研究表明，西部地区的新农合政府补贴到位率较低，平均为87％；医疗费报销比率过低，乡卫生院平均报销率为46％；起付线也不合理。最后，提出提高新农合运行绩效的政策建议和措施。     

高职高专装饰艺术设计专业的建设目标与教学改革

高职高专教育的目标是培养技术应用型专门人才,结合高职设计艺术教育的办学层次与特点,本文探索了如何科学地构建高职装饰艺术设计专业的建设目标、人才培养、课程建设与教学改革,以更好地促进高职装饰艺术设计专业的可持续性发展。