Organizational Goals,Outcomes, and the Assessment of Performance: Reconceptualizing Success in Management Studies

We revisit the study of organizational goals, outcomes, and assessment of performance that together define the process leading to ‘success’. We begin by conducting a systematic review of existing research which allows us to develop an integrative framework discussing this large body of work. We then describe contemporary research examples in light of our proposed framework. We close by proposing four new areas to continue to advance the field: reconceptualizing performance (and success) as achievement of goals; diversity of goal systems in research designs, and their relationship with the purpose of an organization; multilevel and temporal dynamics; and governance of goal setting. Overall, our efforts inform future research on organizational success in the context of our new societal challenges and accomplish the intriguing task of re-defining success in management studies.     

安全工程专业应用型高级技术人才培养模式探索

安全工程专业人才的培养应该是培养能适应现代科学技术飞速发展和社会经济日益变化。本文针对煤炭行业特点,以及新形势下煤炭行业人才培养的需求,结合辽宁石油化工大学顺华能源学院自身实际情况,提出优化学科结构,改革人才培养模式,加强课程体系的建设,加强实践教学环节,从而培养安全专业应用型高级技术人才。     

以科学的岗位设置管理推动医院人力资源建设

在新的形势下,岗位设置管理已成为当前医院人事制度改革的重要内容。通过科学有效的岗位设置管理,能够充分发挥每个岗位的最佳效能,对推动医院人力资源建设的质量和水平,促进医院各项事业科学发展,具有重要的意义。本文对我院岗位设置的做法、成效以及相关问题进行了总结、分析,并对下一步工作进行思考。     

成人教育计算机专业课程改革建议

通过分析目前设置的专业课程实施的情况,在校学生对目前专业课程授课情况、学生希望能掌握的计算机技能、社会需要的计算机专业的人才需掌握的技能,从专业的整体角度综合考虑专业的合理的课程设置的整体结构,协调并促进课程之间的横向联系,提出专业课程在教学中应如何加强指导学生技能的掌握,教师如何处理理论课程和实践课程的关系,专业课程在不同专业的深浅程度等方面,并提出较为切实可行的改革建议。     

民办院校大学英语教学改革初探

长期以来,非英语专业大学生的英语课程在全国几乎都是统一的"大学英语",其课程设置、教学模式、教材的选用等等都大同小异,很少有高校设置能满足学生不同需求,所以很多学生虽然学了多年英语,但应用能力较差。本文通过从民办院校大学英语课程设置、教学模式、教学主体和教学环境四个方面来分析当前大学英语课堂教学情况,从而对大学英语教学改革进行探讨,旨在大力提高民办高校大学英语课程的教学水平和质量。     

商业信息管理与信息系统专业应用型人才培养探讨

本文从现代商业对信息管理应用型人才的需求出发,根据教育部对信息管理与信息系统的培养要求,分析了商学院培养信息管理与信息系统专业应用型人才应具有的素质和应设置的相关课程.     

The role of behavioural factors and opportunity costs in farmers' participation in voluntary agri-environmental schemes: A systematic review

Agri-environmental schemes (AESs) are increasingly implemented to promote the adoption of environmentally friendly practices by farmers. We use a systematic review to explore the role of behavioural factors and opportunity costs in farmers' decisions to participate in AESs in Australia, Europe and North America. Behavioural factors influence how farmers value and perceive options, while opportunity costs relate to farmers' forgone utility when choosing to participate in schemes. We synthesise insights from 79 articles and over 700 factors explaining the participation in AESs. We find that a set of behavioural factors seem consistently connected to participation, including agricultural training, advice and having positive attitudes towards AESs. Moreover, several factors related to opportunity costs also have a rather consistent relationship with AES participation, including market conditions, implementation efforts, profitability, and management and contract flexibility. However, many relationships of behavioural factors and opportunity costs with AES participation are not as consistent and generalizable as sometimes portrayed and require context-specific interpretation. Those factors with mixed results can still provide insights into farmers' participation decisions as several of them are either ‘positively and insignificantly’ or ‘negatively and insignificantly’ related to participation, such as environmental attitude, trust and farm size. These results suggest that their relationship with AES participation depends on other factors or the setting, highlighting interactions and raising important new research questions. Overall, our results provide several entry points for both researchers and policy-makers, highlighting uncertainties in relationships between factors and participation that should be considered when designing policies.     

Smart defaults: Determining the number of default funds in a pension scheme

We propose a new methodology for the smart design of the default investment fund(s) in occupational defined contribution pension schemes based on the observable characteristics of scheme members. Using a unique dataset of member risk attitudes and characteristics from a survey of a large UK pension scheme, we apply factor analysis to identify single factors for risk aversion, risk capacity and ethical investment preferences, and then apply cluster analysis to these factors to identify two distinct groups of members across age cohorts. We find membership of these clusters depends on a number of personal characteristics, with the principal differentiating feature being that one group had previously engaged with the pension scheme, while the other had not. These identified characteristics can be utilised in the design of smart default funds, including appropriate engagement strategies.     

Impacts of Market-based Environmental Regulation on Green Total Factor Energy Efficiency in China

This study employed a difference-in-differences design to assess the effect of market-based environmental regulation on green total factor energy efficiency (GTFEE) in a quasi-natural experiment that investigated China's carbon emissions trading scheme (ETS). The empirical results show that ETS had a positive effect on GTFEE. A series of robustness tests revealed that the results were robust. Potential mechanisms through which ETS can improve GTFEE include the promotion of technological innovation and the upgrading of industrial structure. The positive effects varied in different cities and different regions – the result was pronounced in eastern China and developed cities, but it was insignificant in central and western areas and developing cities. This study confirms the satisfactory performance of China's ETS in improving GTFEE, and this is relevant for other emerging countries.     

A Canadian Response to the Pursuit of Global Sustainability Reporting Standards*

As business, government, and society continue to emphasize the importance of sustainability—both of individual organizations and of the natural world—accounting standard-setting bodies want to be part of the process. In September 2020, in response to “urgent and growing demand” for more “consistent and comparable” sustainability reporting, the IFRS Foundation (the Foundation) released for comment a Consultation Paper on Sustainability Reporting. In the paper, the Foundation proposed the creation of a Sustainability Standards Board (SSB), which it would oversee alongside the IASB. The SSB would become, de facto, the global sustainability reporting standard setter. The Foundation received 577 responses to its proposal. These responses came from around the world and from a wide range of stakeholders. Thirty-eight of the responses came from Canada. This study profiles the Canadian responses, contrasting them with the wider set of worldwide responses. Some uniquely Canadian features include user responses from a large number of pension funds and preparer responses solely from the energy sector. There was also a significant response from the Canadian accounting community, including from the full set of Canadian standard-setting organizations. Five auditors general also responded. Overall, Canadian respondents supported both globalized sustainability reporting standards and the Foundation's creation of the SSB. This support aligns Canada's response with the worldwide response.