Managers’ segment disclosure choices under IFRS 8: EU evidence

We examine the impact of proprietary and agency cost motives on segment disclosure quality and quantity and how the adoption of the principle IFRS 8 affects this impact. By using hand-collected data, our results show that proprietary and agency costs play a relevant role in determining the quality and quantity of segment disclosure. We find that proprietary costs are a particularly relevant reason for providing lower segment disclosure quality post-IFRS 8. Our results also suggest that firms’ segment disclosure choice is dependent on disclosure dimension. These results contribute to the ongoing debate regarding IFRS 8 and have valuable implications for accounting regulators.     

Non-coercive influence: Scale development and validation based on resource and relational paradigms

To overcome competition in an increasingly network dependent market, retailers are required to influence upstream channel partners while sustaining relationships. However, the contemporary supply chain literature has not sufficiently leveraged the resource and relational paradigms to examine influence. Grounded on resource dependency theory and commitment-trust theory paradigms, this study describes conceptualization and operationalization of a 12-item scale for measuring non-coercive influence on upstream channel partners in retail supply chain management (R-SCM) context. The study is based on responses from 547 retail professionals in India obtained over four successive surveys. Psychometric properties were assessed using exploratory factor analysis (EFA) and confirmatory factor analysis (CFA). The proposed scale demonstrates construct validity. Invariance-testing carried out over 4-levels of increasingly demanding equivalence confirmed cross-validation. Nomological validity of the scale was tested by evaluating association with suppliers’ intention to cooperate. The results indicate existence of three dimensions of non-coercive influence: collaborative intent, market intelligence dissemination, and operational support. Retailers can use the scale to assess their personnel's non-coercive influence behavior over suppliers.     

高速公路运营管理机构设置存在问题研究

高速公路具有与普通公路不同的运行特征 ,具有较强的社会效益和经济效益。文章论述了高速公路运营管理机构设置的必要性 ,我国高速公路管理机构设置的存在问题及解决对策     

刍议团队管理三要素

本文论述的“团队管理”,不是仅着眼于“团队管理”的某一方面,而是从整体上把握“团队管理”的内涵,把“团队管理”真正看成一个有机的系统。本文先论述团队组织产生的具体背景原因,并把“形成团队的三要素”归纳为：物质的激励机制、向心力、挑战性的目标,再以此分析为基础,对“团队精神”、“行政组织”、“国有企业改革”等理论问题进行初步的探讨、归纳,力求准确而全面地揭贡“团队管理”的本质,为解决实践中出现的问题提供了一个新思路。     

企业文化、企业培训对组织绩效的影响研究

本文从实证的角度出发,以大陆上海地区、江苏地区以及台湾地区的企业为研究对象,收集244份有效样本,以LISREL结构方程式为分析工具,企图建立企业文化、企业培训与组织绩效等构面完整的理论模型,并运用大量数据进行统计分析,以解释高阶主管支持、企业文化强度对企业培训、组织绩效的影响。     

跨文化管理中的文化测量研究综述

跨国经营的企业经历着不同的文化背景,能否克服文化差异带来的文化冲突。实行有效的跨文化管理,是其能否取得跨国经营成功的关键。跨文化管理必须关注文化差异,对不同国家的文化进行比较研究,这是跨文化管理研究的基点。文化测量有助于客观地比较和评价跨国经营中的企业文化。在跨文化管理中,选择合适的切入点,把企业文化分解成不同的维度,在测量对象和测量工具方面建立规范的参照系,建构一个合适的可操作化的测量量表是进行文化测量的难点。     

信用风险水平与宏观经济变量的实证研究——基于中国、美国、日本部分银行的比较分析

基于1999～2007年中国、美国和日本部分银行的不良贷款率数据,本文对影响银行信用风险的宏观经济因素进行了实证研究和比较分析。结果表明:(1)中国的银行信用风险水平与失业率呈现显著的负相关关系;(2)表面上美国的银行信用风险水平极低,而且不受宏观经济变量波动的影响,但是实际上其风险被金融衍生工具隐藏并积累起来;(3)日本的银行信用风险水平与CPI呈现显著的负相关关系。最后本文提出了几点建议。     

设施管理研究的进展

针对目前设施管理行业巨大的发展潜力以及国内设施管理研究相对滞后的现状，在分析大量国外资料的基础上，回顾了设施管理的发展历程，介绍了设施管理的范围、内容、涉及的主要问题及其绩效评估的研究进展，探讨了设施管理的未来研究方向。     

论债转股

我国银行与企业之间的不良债务越来越多。如果这种情况继续下去,将导致企业破产,也会将银行拖垮,最终导致金融危机。债转股作为一种延缓矛盾和风险爆发时间应急性措施的债务重组手段,成功的关键在于是否能以此为契机,彻底转变企业经营管理机制和治理结构,使企业的产权明晰,将企业推向市场,在市场中生存和发展。     

Program Evaluation and Review Technique (PERT) in Construction Schedule Risk Assessment

Construction project scheduling is one of the most critical factors for project success measurement.Not only for the project planning but for construction process management,the scheduling is the basic tool for communication between the owner and the project manager.By developing the schedule before the project starts,the owner knows in advance that the expected timeline of the project.By preparing construction process scheduling,the owner and general contractor can better manage the subcontractors,sub-trades progress,materials storage and deliveries,labors schedule and equipment set up which will eventually save time,money and hassle.Basically,Critical Path Method(CPM) is commonly used in the construction industry.CPM is a deterministic method that assumes that through the network,there is at least one path that determines the project duration and that the path is the critical path.CPM does not consider the uncertainty in the activities;rather it assumes that each activity can be finished in the given situation.Program Evaluation and Review Technique(PERT) is a stochastic technique which is based on the assumption that the duration of a single activity can be described by a probability density function.PERT takes into account the uncertainty during the construction process and has been created out of the need to plan,schedule and control complex projects with many uncertainties.The PERT approach is stated in some books and papers,but there is no deep investigation on the application in the schedule risk assessment.This paper investigates the PERT work process and takes a valuable try on the construction schedule risk assessment by using case studies.The utilization in the estimate the construction liquidated damage with the uncertainties is performed,which also can be used in the insurance company to calculate the insurance premium.