物流中断风险分析与对策研究

物流企业运营过程中会遇到很多种风险,某些风险会导致物流中断。这些风险不仅包括一些导致物流中断、财产损失和人身伤亡的纯粹风险,还有经营风险、财务风险、投资风险、客户流失风险、人力资源管理风险等。由于风险管理主要关注的是纯粹风险。文章用风险管理的思想来研究物流中断的风险,包括物流中断的风险识别、分析、评价和风险的控制措施和持续改进的建议。     

对于新会计制度下如何加强事业单位财务管理的剖析

财务管理是事业单位财务活动当中非常关键的环节,其有效性为事业单位的财产安全提供了保障。但是,随着新会计制度的出台和实施,事业单位的财务管理中存在的问题和不足逐渐暴露出来,这些问题严重阻碍了事业单位的持续发展。为了保障事业单位在新会计制度下实现长期健康发展,有必要就其财务管理当中存在的问题进行深入讨论,并提出可行的解决方案。     

减税降费背景下小微企业财务管理研究

在减税降费背景之下,企业要想谋求长远发展,需要严格地遵守国家税务征收的相关政策,做好纳税申报以及税款缴纳。论文主要分析了减税降费政策的实施对小微企业的影响,阐述了减税降费背景下小微企业财务管理现存的问题,最后提出了有效的财务管理路径,为相关财务人员提供一定的理论参考。     

HR managers’ talent philosophies: prevalence and relationships with perceived talent management practices

Abstract

HR managers have different beliefs about the nature, value, and instrumentality of talent—referred to as ‘talent philosophies’. In line with cognitive psychology, we reason that talent philosophies are similar to mental models that influence how HR managers interpret and use talent management (TM) practices within their organizations. In this article, we explore the prevalence of four different talent philosophies (exclusive/stable; exclusive/developable; inclusive/stable; inclusive/developable) in a sample of 321?HR managers. We then explore how talent philosophies relate to organizational context (i.e. size, ownership form, multinational orientation) as well as to HR managers’ perceptions of their organization’s TM practices. Cluster analysis corroborated the presence of the four talent philosophies in our dataset. All four talent philosophies were represented almost equally often in the overall dataset. Organizational size was found to be related to talent philosophies, such that HR managers who worked in smaller organizations were more likely to hold an inclusive talent philosophy. We also found support for the relationship between talent philosophies and perceptions of the exclusiveness or inclusiveness of the organization’s definition of talent, and its degree of workforce differentiation. Contrary to expectations, results did not support a link between talent philosophies and perceived talent identification criteria.     

Pains and gains of environmental management system certification for the sustainable development of manufacturing companies: Heterogeneous effects of industry peer learning

Environmental sustainability is a growing global concern. Environmental management systems (EMS) could be an effective strategic tool to help firms deal with their sustainable development. However, whether EMS certification pays off financially and how it takes effect can be debated. Thus far, these questions remain largely under‐researched. In particular, the effects of EMS certification on financial performance are inconclusive, and the reasons explaining the effects are underdeveloped. This study aims to enrich the current research by exploring the mediating and moderating roles from the perspective of cost‐efficiency trade‐offs to reveal how EMS certification affects financial performance. Applying a PROCESS procedure analysis and causal mediation analysis to a sample of 1,751 Chinese listed manufacturing firms from 2008 to 2016, this study shows that the effect of EMS certification on firms' financial performance is insignificant because their operating costs burden increases while their marketing efficiency and managerial efficiency improve. For the first time, this study demonstrates the moderating role of industry peer learning, as the mediating effects decrease with the growth of industry peer learning.     

Sustainability concerns in luxury supply chains: European brand strategies and French consumer expectations

Sustainability in supply chain management has become a concern in both research and practice. Although consumption and purchasing have been significantly explored in the luxury sector, a gap in supply chain studies is still evident. Therefore, the aim of this article is to examine how industry bodies and supply chain partners address sustainability concerns in the European luxury sector and how they respond to consumer expectations. In an explanatory study, we have collected data about sustainable supply chain practices in 11 European luxury good companies, by interviewing and surveying 13 managers. In a first consumer study, we held interviews with French luxury consumers in Bordeaux about their sustainability expectations (N = 170). The results show that while the distribution of attention is dependent on the respective supply chain activities, luxury goods companies address sustainability concerns and aim to take responsibility for their activities. However, the emphasis is on the dimension of economic sustainability. A comparison with sustainability expectations of French luxury goods consumers suggests that business practices are not perfectly well aligned with these expectations. Consumers put more emphasis on social and environmental sustainability dimensions. On the other hand, business activities concerning waste reduction and raw material management rather well match consumer expectations.     

The antecedents of digital collaboration through an enhanced digital platform for destination management: A micro-DMO perspective

While the tourism sector shifts towards digital transformation, Destination Management Organisations (DMOs) often struggle to adapt to their changing technological environment. This study explores the antecedents of digital collaboration and develops a framework for micro-DMOs to enhance effective destination management through digital technologies. An integrated sequential qualitative approach was adopted by conducting multi-phase interviews, in addition to designing and trialling a real-world trial digital platform. The research provides empirical evidence that digital collaboration is essential for micro-DMOs, necessitating them to transform their current “websites” into digital platforms which act as a hub for business stakeholders to actively be involved in. Antecedents of successful digital collaboration include mutuality, trust, control, and leadership which may be manifested differently from non-digital collaboration. Additionally, the study identifies three aspects for digital collaboration; marketing, networking and knowledge sharing that demands specific attention. Our results have theoretical, methodological, and practical implications for academia, industry and policymakers.     

The repercussions and challenges of COVID-19 in the hotel industry: Potential strategies from a case study of Indonesia

The COVID-19 pandemic has hit the tourism and hospitality sector hard. Hotel managers face uncertainty in this environment in order to survive. This study explores the impact of COVID-19 on the hospitality industry, particularly hotels in Indonesia, one of the largest developing countries. It examines the challenges faced by hotel managers and the strategies used to survive. Through the lens of complexity theory, we discuss whether the strategies being deployed are beneficial, redundant, or detrimental for hospitality businesses. Based on semi-structured interviews with 13 hotel managers in Jakarta, Bandung, and Bali, the findings shed light on the various challenges to hotels. We also highlight which challenges could turn into opportunities. The findings show that the strategies that managers are deploying could be detrimental in the future. Potential future research directions are also discussed.     

Diversified behavioral portfolio as an alternative to Modern Portfolio Theory

The traditional mean–variance approach has been complemented by alternative theories that use risk measures different from standard deviation of returns or involve additional distributional features of returns like skewness and kurtosis. We propose a portfolio choice model that combines different distributional characteristics of the returns in the decision-making making process, considering preferences of investors which are modeled as non-statistical uncertainties of investors using fuzzy theory. We use 20 stocks of the S&P500 from January 2013 to December 2017. We assess the obtained portfolios’ performance, and the diversified behavioral portfolios outperform than the mean–variance portfolio. This methodological proposal can be seen as a strong managerial tool to make investment portfolio decisions.     

绩效评价系统在现代小微型企业中的运用

当今社会,现代小微型企业的管理水平有了越来越大的提升,越来越多的公司把绩效评价当作一个重要的部分并加以完善和运用。企业可以通过实行严格有效的绩效考核系统来提升企业内部的办事效率、改善员工自有的问题,同时也能够积极地反馈工作信息给员工,促进员工知悉自身的优点与缺点、激发自己的潜力、提升工作能力,员工的个人职业发展也能够得到很好的促进与指导。论文对绩效评价体系在现代小微型企业管理中的选择和应用进行了深入探讨。