Deadlines and software: disentangling local government accounting reforms in Brazil

ABSTRACT

This paper shows how ongoing accounting reforms in Brazilian local governments were affected by a shift from a universal to a gradual implementation approach. Deadlines being postponed led to a decrease in local governments’ willingness to reform. This effect varied according whether the accountants involved depended on commercial software to operate a particular accounting policy. An important finding from this research was that software providers are to some extent setting the IPSAS implementation agenda in Brazil.     

Efficient and stable collective choices under gregarious preferences

We consider collective choice problems where a set of agents have to choose an alternative from a finite set and agents may or may not become users of the chosen alternative. An allocation is a pair given by the chosen alternative and the set of its users. Agents have gregarious preferences over allocations: given an allocation, they prefer that the set of users becomes larger. We require that the final allocation be efficient and stable (no agent can be forced to be a user and no agent who wants to be a user can be excluded). We propose a two-stage sequential mechanism whose unique subgame perfect equilibrium outcome is an efficient and stable allocation which also satisfies a maximal participation property.     

Individually rational, budget-balanced mechanisms and allocation of surplus

We investigate the issue of implementation via individually rational ex-post budget-balanced Bayesian mechanisms. We show that all decision rules generating a nonnegative expected social surplus are implementable via such mechanisms if and only if the probability distribution of the agents’ type profiles satisfies two conditions: the well-known condition of Crémer and McLean [1988. Full extraction of the surplus in Bayesian and dominant strategy auctions, Econometrica 56, 1247–1257] and the Identifiability condition introduced in this paper. We also show that these conditions are necessary for ex-post efficiency to be attainable with budget balance and individual rationality, and that the expected social surplus in these mechanisms can be distributed in any desirable way. Lastly, we demonstrate that, like Crémer–McLean condition, the Identifiability condition is generic if there are at least three agents.     

关于实施与完善二级学院教学管理的思考

充分实施和完善二级学院教学管理单位的职能和作用,构建有效的管理和运行体制,以科学合理的管理制度为基础,以奖惩的激励约束机制为动力,是强化高校教学管理的有效措施和途径。     

Strategy type and performance: the influence of sales force management

The basic premise of the strategy implementation literature is that different business strategies require different configurations of organizational practices to achieve optimal performance. Sales force management is a key functional activity and should contribute to the successful implementation of business strategy. In this study, we examine the relationship between multiple sales force management practices and performance within each of Miles and Snow's (1978) strategy types. The explanatory power of the eight models tested is quite high (incremental adjusted R² ≥ 0.25 for six of the eight models). Thus, we find substantial support for the general proposition that the different strategy types require individualized profiles of sales force management practices for optimal effectiveness and that sales force management is important to the successful implementation of business strategy. Copyright © 2000 John Wiley & Sons, Ltd.     

浅析我国退货逆向物流的现状与实施

我国的流通领域中,退货在许多行业中是一个十分正常的商业现象,进行退货物流合理化的研究与实施,对我们来说还有相当漫长的一段路途。因此,大力开展退货物流体系的建立和完善,对实现物流系统的优化,保护环境具有重大意义。     

企业管理执行力问题探讨

企业的发展靠管理,管理的力度靠执行。一个好的执行部门能够弥补决策方案的不足,而一个完美的决策方案,却可能会因为执行力不足而使计划失败。管理执行力是企业管理成败的关键。本文从我国企业管理执行力不足产生的影响入手,分析了我国企业管理执行力不足的原因,提出了解决我国企业管理执行力问题和提升我国企业管理执行力的对策。     

金融危机中地方企业知识产权战略实施的新思考

企业知识产权战略与科学技术、经济发展以及市场竞争紧密联系。对企业而言,企业知识产权战略是其经营发展战略的重要组成部分。在当前企业面临金融危机冲击的严峻形势下,企业立足自主创新谋求自身发展,积极制定和实施企业知识产权战略具有重要的现实意义。文章以金融危机为背景,分析了企业知识产权战略实施的重要意义,提出了企业知识产权战略实施的主要举措。     

知识型员工隐性知识的捕捉与共享--以菲律宾快乐蜂餐饮连锁为例

文章主要研究隐性知识如何在企业内捕捉和共享,以及知识管理的主要影响因素等,构建隐性知识捕捉与共享的力场模型。通过对菲律宾快餐巨头快乐蜂（Jollibee）的厨师进行访谈,并结合实地调研和现场观测,提出企业有效的隐性知识管理的建议和对策。     

课程教学模式的探讨

良好的教学模式能够引发学生主动学习的能动性、能够激发学生学习的热情、能够较好达到教育的目的。