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。     

浅谈会计信息供求的特殊性

会计信息作为一种特殊的商品和普通商品一样,也存在供给方和需求方,会计信息要实现其价值和使用价值,必须在供求双方之间进行交易,因此,会计信息也遵循一般商品的交换规律。但是,由于会计信息既具有公共物品的属性又具有私人物品的属性,所以在供求交换的过程中,又具有自己的特殊性。而正是这种特殊性,使得会计信息市场处于混乱状态,因此,探讨会计信息供求的特殊性具有重要的现实意义。     

西方现代股利政策理论及实证研究回顾

本文对西方现代公司股利政策方面的理论和实证研究进行了一个综合性的回顾和分析。其中包括主流的股利行为模型、股利的信息内涵、代理成本、追随者效应,也包括国内研究中较少涉及的债务约束、声誉学说、成长机会和交易成本问题,以期对国内相对落后的股利政策研究和随意性较强的股利政策制定带来一定的借鉴意义。     

Are We Better Off if Our Politicians Have More Information?

The model of public policy studied in this paper has heterogeneous citizens/voters and two public goods: one (roads) chosen directly by an elected policy‐maker, and the other (pollution) stochastically dependent on the amount of roads. Both a one‐country and a two‐country version of the model are analyzed; the latter displays externalities across the countries which create incentives for free riding and strategic delegation. The welfare effects of providing the policy‐maker with information about the relationship between roads and pollution are investigated, and it is shown that more information hurts some—sometimes even all—citizens. In particular, the opportunity not to create an institution for information gathering can serve as a commitment device for a country, although with the unfortunate effect of making the overall outcome even worse. Implications for the welfare effects of “informational lobbying” are also discussed.     

Monopoly Rents and Price Fixing in Betting Markets

Betting markets provide an ideal environment in which to examinemonopoly power due to the availability of detailed information on product pricing. In this paper we argue that the pricing strategies of companies in the U.K. betting industry are likely to be an important source of monopoly rents, particularly in the market for forecast bets. Pricing in these markets are shown to be explicitly coordinated. Further, price information is asymmetrically biased in favor of producers. We find evidence, based on U.K. data, that pricing of CSF bets is characterized by a significantly higher markup than pricing of single bets. Although this differential can in part be explained by the preferences of bettors, it is reasonable to attribute a significant part of the differential as being due to monopoly power.     

成人教育面授教学的现状及对策

面授教学是成人教育中重要的教学环节,对成人教育质量有着举足轻重的作用。本文从面授教学质量、面授管理、教材及教学环境等几方面论述了成人教育面授教学的现状,从教师、管理、出勤、考核、资料等诸多方面,提出了加强面授教学及管理的对策。     

论国企留住人才的有效措施

未来经济的竞争主要是科学技术与人才的竞争,而归根结底是人才的竞争。人才是当今以及未来时代竞争的焦点,如何吸引人才而避免人才的流失成为企业,尤其是国有企业所面临的最严峻的课题。根据国企人才流失的最主要原因和人才最看重的是个人发展空间和机会,从而为国企如何为人才提供个人发展空间和机会提出了一些对策和建议。     

加强学生心理健康教育信息员队伍的建设

心理健康教育是素质教育的重要组成部分,它在促进学生全面发展的过程中发挥着重要的作用。本文从学生心理健康教育信息员队伍的组成、管理、作用三方面作了归纳性的阐述,强调了学生参与心理健康教育的有效性和必要性。     

Does an Industry Effect Exist for Initial Public Offerings?

We examine the impact of initial public offerings (IPOs) on rival firms and find that the valuation effects are insignificant. This insignificant reaction can be explained by offsetting information and competitive effects. Significant positive information effects are associated with IPOs in regulated industries and the first IPO in an industry following a period of dormancy. Significant negative competitive effects are associated with larger IPOs in competitive industries, those in relatively risky industries, those in high‐performing industries, and those in the technology sector. IPO firms that use the proceeds for debt repayment appear to represent a more significant competitive threat to rival firms relative to IPO firms that use their proceeds for other purposes.     

The Effects of Participation and Job-Relevant Information on the Relationship Between Evaluative Style and Job Satisfaction

This study investigates the intervening effects of budgetary participation and job-relevant information on the relationship between budget emphasis and job satisfaction. It proposes that budgetary participation and job-relevant information are endogenous to budget emphasis. Using the path analytical technique and based on a sample of 152 senior managers, the study found that budget emphasis has an insignificant direct effect on job satisfaction, but a strong indirect effect through job-relevant information and budgetary participation. The results also indicate that job-relevant information has an intervening effect on the relationship between participation and job satisfaction.