我国职业经理人薪酬战略选择——递延股票薪酬

职业经理人作为企业经营者中一个特殊的群体,企业应针对其特征,制定符合其价值的薪酬体系,才能具有激励职业经理人、提升企业竞争力的双重作用。本文从我国职业经理人的涵义着笔,分析了我国职业经理人的薪酬现状及其需求,在此基础上提出了我国职业经理人薪酬战略选择-递延股票薪酬。     

会计信息化发展及其影响

在信息化时代,会计信息化应该面向国民经济和社会信息化,会计信息化的主要任务是会计职业判断的智能化,在此基础上,将社会经济的监督权与会计信息的生产整合,创新一种新的会计信息生产方式。会计信息化对会计理论与实践产生了巨大的冲击与革新。     

现代职业经理人能力特征分析

现代企业处在一个变化迅速、竞争激烈的环境中，雇佣职业经理人来扮演公司经营者这一角色，是现代公司经营管理的一个重要发展趋势。职业经理人产生的历史背景及其发展历程，决定了职业经理人是企业雇员中的重要群体，其所应具备的能力特征主要有：以诚实信用为核心的能力素质，以卓越的管理才能为核心的专业素质以及以决策能力为核心的综合能力素质等。     

现代市场经济调节的"第三只手"

通常,我们把市场调节比喻为“看不见的手”,把宏观调控比喻为“看得见的手”。同时,可以把文化道德调节作为现代市场经济调节的“第三只手”。有了这三只手,现代市场经济才会健康协调地向前发展。     

高职院校科研工作的现状及对策研究

在把握高职院校科研工作的现状和分析制约高职院校科研工作因素的基础上,提出加强和改进高职院校科研工作的对策建议,对于提高高职院校科研工作水平,提高高等职业教育质量具有十分重要意义。     

更新培训观念 变革培训策略

以外语教师教育为切入点,从外语教师职业专业化、外语教师的培训与发展策略、外语教师作为研究者等角度入手,探讨了新世纪外语教师的培训与发展这一热点问题。     

高职高专专业英语教学的思考

专业英语有其自身的特点,其教学既区别于传授专业知识的专业课,又区别于传授语言知识的普通英语。     

论注册会计师责任保险制度

注册会计师责任保险对于提高会计师事务所的风险抵御能力和保护投资者利益两方面都具有重要意义.在我国,注册会计师责任保险尚处于起步阶段,无论是需求还是供给都存在不足.但随着我国虚假陈述民事诉讼制度的不断完善,注册会计师的法律诉讼风险将大大提高.为了降低事务所的执业风险、保护受到虚假陈述侵害的投资者利益,我国应当借鉴其他国家和地区的经验,完善我国的注册会计师责任保险制度,并建立相关的配套措施,促进注册会计师责任保险制度的发展.     

The rise of defensive engineering: how personal liability considerations impact decision-making

Abstract

Based on a survey of Australian engineers (n = 275) this paper examines the impact of personal liability considerations on engineering decision-making. Almost all respondents who make high-stakes decisions saw questions of liability as having both positive (90%) and negative (87%) impacts. Our analysis shows that awareness of personal liability acts to focus the attention of many engineers on the moral dimension of their work. However, it also encourages more expensive decision-making, inhibition of innovation and professional paralysis. We argue that while personal legal liability is a legitimate way to focus engineers’ attention on the potential impact of their work, a problem arises when decision-makers are held responsible for disasters over which they had little control. The focus then shifts to ‘defensive engineering’ practices that are aimed at limiting individual liability rather than disaster prevention. Legal processes that are seen to unfairly allocate blame do not encourage practices that support future disaster prevention.     

Overcoming localization of knowledge — the role of professional service firms

The literature on organizational learning asserts that external learning is often limited geographically and technologically. We scrutinize to what extent organizations acquire external knowledge by accessing external knowledge repositories. We argue that professional service firms (PSFs) grant access to nonlocalized knowledge repositories and thereby not only facilitate external learning but also help to overcome localization. Focusing on patent law firms, we test our predictions using a unique dataset of 544,820 pairs of European patent applications. Analyzing patterns of knowledge flows captured in patent citations, we find that accessing a PSF's repository facilitates the acquisition of external knowledge. As the effect is more pronounced for knowledge that is distant to a focal organization, we conclude that having access to a knowledge repository compensates for localization disadvantages. Copyright © 2013 John Wiley & Sons, Ltd.