企业知识管理绩效综合评价案例研究

知识管理是现代企业管理的重要内容。正确分析和评价企业的知识管理绩效，对于促进企业知识管理、提高企业知识管理水平以及增强企业竞争优势，具有重要的现实意义。文章构建了企业知识管理绩效评价的指标体系，并运用模糊综合评价模型对企业知识管理绩效进行了综合评价。     

以人为本 管理的灵魂

企业要想在激烈的市场竞争中立于不败之地，必须加强管理，而管理的灵魂是以人为本。人本管理是指对管理者对象在自觉地遵守规章制度的基础上，所进行的一种高层次的管理方式。     

铁路运输客货管理机制的探讨

随着我国加入WTO和铁路全面参与运输市场竞争,必须尽快构建适应市场需求的铁路客货管理的动力机制和运作机制,以激发企业和员工搞好营销的内在活力,同时要构建铁路客运和货运的服务质量评价指标,以及相应的质量监督和考核管理办法,做到各项管理活而不乱、管而不死,使铁路客货运输服务质量不断提高,以满足不断增长的经济和社会发展需要。     

技术站运输分析管理信息系统设计

在对我国铁路技术站运输分析手段和管理信息资源进行分析的基础上,提出技术站运输分析管理信息系统的设计,充分利用和整合技术站铁路运输管理信息系统(TMIS)和办公自动化网络等信息资源,实现统计工作自动化、分析工作网络化和车站作业组织的动态模拟,准确、即时地分析车站运输生产情况,挖掘潜能,为决策提供适时、可靠的依据,适应运输市场的快速变化。     

Managing Earnings with Intercorporate Investments

Abstract:  We explore to what extent firms deliberately manage their financial reports by exploiting the flexibility of generally accepted accounting principles. Using a sample of Oslo Stock Exchange-listed firms with 20–50% equity holdings in other firms, we find that firms with high financial leverage tend to maximize reported earnings from these investments through their choice between the cost method and the equity method, possibly in an attempt to reduce debt renegotiation costs or to avoid regulatory attention. In contrast, managers do not systematically bias reported earnings to extract private benefits or to signal revised expectations about future cash flows. Firms use different earnings management tools in a consistent way, as the earnings effect of the cost/equity choice is not offset by discretionary accruals.     

专业化管理的家族企业——新加坡的华人企业

通过考察大量口迷历史记录、个人访谈、文献研究及有关新加坡经济、社会的评论，研究了亚洲金融危机（以下简称危机）前后新加坡华人企业变化及其发展的持续性，表明危机前，这些大型企业由家族制管理变为专业化管理；危机后，其变化趋势有两种，一种由于面临着西方企业日益激烈的竞争，在政府密切关注下，同时也因缺乏有能力、有管理家族企业意愿的后代，家族制度已松散；另一种由于没有政府的直接管制，在危机后消极的市场形势下，为谋求生存，任用有能力的家族后代充分发挥优势，维持着传统的家族制。本文分别从市场、制度（包括文化和政府）及一些主要大公司的领导者行为分析，推导一个路径清晰、条脉分明的管理变化模式，同时提出进一步的研究方向——专业化管理家族企业的结构及政府的角色。     

基于价值网理论的铁路多元经营物流企业经营模式研究

介绍价值网的概念及应用情况,探讨铁路多经物流企业构建及实施价值网经营模式的必要性和可行性,构建了铁路多经物流企业的价值网经营模式,为探索铁路多经物流企业的发展模式提供一种选择方式。     

The composition of interest: The judaic prohibition

An interest charge is made up of an award for waiting known as the real rate of interest, a premium for risk and compensation for transaction costs. Where inflation exists the lender seeks further compensation. In order to understand the composition and evolution of different versions of the usury prohibition it is necessary to ask which components of an interest charge are prohibited by each version. The Judaic prohibition has two aspects which are of particular interest to business historians and students of usury. First, the general rule is that a reward for waiting is prohibited. This focuses on the time-based part of interest charge. Second, interest is prohibited because it amounts to placing a stumbling block before the blind. This focuses on the typical gullibility of the borrower confronted by a more expert, better funded lender. Economics confirms and enriches our understanding of these important aspects of the prohibition. They achieve this by increasing our understanding of two facts: first, that the borrower is a gullible individual subject to irrational and inconsistent behaviour; and, second, that this behaviour relates to the waiting aspect of interest which is proscribed in the prohibition. How far these insights apply to other civilisations' prohibition, particularly those which derive from the Judaic prohibition, merits further study; so also do the ethical lessons of the Mosaic rules for a globalised society based on capitalism.     

Analysing Materials and Energy Flows in an Industrial District using an Enterprise Input–Output Model

Recent approaches to sustainable development leave much room for policies at a local level. In fact, it is becoming evident that targets such as increasing resource productivity, preserving natural cycles, or extending the present level of welfare, are best pursued within the confines of a local area. In particular, environmental changes are best brought about by considering local systems of firms as cornerstones of cooperative strategies and using data on materials and energy use in physical terms. In this paper, an enterprise input–output model is developed for an industrial district, i.e. a local group of firms specialized in the production of a single final output. The model allows for a detailed quantitative analysis of materials and energy flows and the consequent generation of waste and pollution. As a planning tool, the model may be used to evaluate alternative scenarios, such as the possibility of re- using waste taking account of sustainability requirements. An empirical case study applies the model to an industrial district in Southern Italy producing leather sofas.