Measuring portfolio strategic performance using key performance indicators

It is difficult to find indicators for measuring the achievement of objectives during the progress of project portfolios. This article presents an approach for developing key strategic perfor‐mance indicators considering this limitation. The indicators proposed help measure the achievement of a portfolio's strategic objectives taking into account the realization of key benefits. This approach helps identify strategic interdependences between projects that the portfolio is composed of, facilitating the understanding of how the performance of a single project affects the overall performance of a portfolio. The key perfor‐mance indicators can also be used for monitoring the materialization of risks and opportunities influencing the strategic performance of a portfolio.     

AN ANALYSIS OF THE WELFARE CUTS IN THE COMPREHENSIVE SPENDING REVIEW AND THE BUDGET 2010

In the Comprehensive Spending Review and in the Budget 2010, the Liberal–Conservative coalition has announced cost‐cutting measures in the benefit system. Some of these measures can be interpreted as ‘random cuts’, where the given scope and structure of a spending programme is retained, while bits and pieces are chopped off here and there. Others can be interpreted as more strategic measures, or reconsiderations of the proper role of government in the respective area. However, where the coalition has pursued a more strategic approach, it has not followed it through consistently. The coalition's consolidation strategy relies too much on temporary caps and freezes, which will eventually expire and give way to renewed spending pressures.     

深部高应力影响变形巷道加固技术

采用预应力锚索加固支护深部高应力影响变形巷道与螺纹钢等强锚杆支护体系相比较,两帮位移速度和顶底板移近速度均明显降低,顶板离层量远小于离层临界值,说明巷道围岩已基本趋于稳定,支护方式完全可行,经济效益十分明显。     

Organizational differences in managerial compensation and benefits in Chinese firms

More than two decades of economic reforms have brought profound changes in human resource management practices in both the state and non-state sectors in China. This study focuses on the impact of organizational factors on compensation and benefits for Chinese managers in state-owned enterprises (SOEs), publicly listed firms (PLFs), and foreign-invested enterprises (FIEs). The empirical investigation of 465 firms located in three major Chinese cities, Shanghai, Nanjing and Guangzhou, provides evidence that organizational factors, such as ownership, firm size, firm age, location and industrial sector, have significant impacts on the variances in Chinese managers' compensation levels, compensation structures and benefits. The trends in the development of compensation and benefits for Chinese managers are also discussed as the Chinese economy moves closer to a more globalized, highly dynamic economy after China's accession to the World Trade Organization in 2001.     

The Dangers of Misclassifying “Employees”: Microsoft Litigation Emphasizes Distinctions Between Employees and Nontraditional Workers

In the past decade, businesses, for reasons such as greater flexibility and lower total costs, have increased their use of nontraditional workers such as independent contractors and temporary agency employees. The Internal Revenue Service's crackdown on misclassifying employees slowed this growth. Additionally, recent lawsuits by nontraditional workers against employers such as Microsoft Corporation have resulted in some client employers being forced to pay more benefits to nontraditional employees because of employment misclassification and coemployment rulings. Such rulings might reduce or even eliminate the use of some types of nontraditional employees. This paper analyzes the vast array of types of workers that have evolved into the nontraditional work force and the difficulty of defining employee with respect to entitlement to employer benefits. Possible recommendations for employers include auditing present use of nontraditional workers, accurately classifying employees, and taking proper actions to minimize problems in the future.     

在铁路货运营销中运用价格策略的探讨

价格是市场营销组合的重要因素。铁路货物运价制度运用得当与否直接关系着吸引运量的多少和使路运输企业利润的高低。并影响着运输市场营销组合的其它因素。根据营销环境的变化，灵活调整价格，科学制定价格策略，才能使企业获得最佳的经济效益。本文通过分析现行运价体系存在的问题，就如何在铁路货运营销活动中运用价格策略进行了探讨。     

中国省会城市职能结构特征的比较研究

从城市职能结构类型、发展阶段和效益三方面比较分析了我国省会城市职能结构的特征,结论如下:①在省会城市中,制造业和建筑业职能仍然占据重要地位,科教文卫、行政、金融保险业、房地产业等职能地位亟待提升.②84.62%的省会城市第三产业比重相对于第二产业比重比率稳步上升.③省会城市职能结构效益整体状况得到提高,高效益城市所占比例增加,低效益城市所占比例减少.从变化趋势类型来看,效益上升型城市所占比例居于第二位,效益下降型城市所占比例最低,这也验汪了省会城市职能结构效益趋于提升的态势.     

区域经济视角下国内支线航空发展困境的成因分析

区域经济是一种综合性经济发展的地理概念,反映区域性的资源开发和利用的现状及其问题,尤其是反映一定区域内各种经济资源的合理利用程度。从区域经济的角度来看,当前中国国内支线航空发展陷入困境的成因,很大程度上是在于我们对支线航空区域发展布局的科学性和社会总体经济效益重视程度不够,没有从各地区的实际情况出发进行支线机场的规划建设。     

诚实信用原则在县级政府的适用

作为建立和维护基层社会信用体系的主要承担者的县级政府,其自身的信用是建立社会信用体系的关键.如何适用诚实信用原则是作为我国法律与政策的基层执行机关--县级政府自身的信用建设的重要方式也是构建和谐社会,创新行政管理方式的重要内容.     

我国企业财务目标问题探究

在社会主义市场经济体制下 ,企业财务目标最大化问题日益成为我国财务理论界和企业界关注的焦点 ,较为主流的观点是“股东财富最大化”。笔者认为 :这一观点不符合我国国情 ,而且缺乏可操作性 ,无法带来社会财富最大化 ,“相关者利益最大化”应是我国企业财务的最终目标。