Goals versus institutions: the development of performance measurement in the Swedish university sector

This paper contrasts goal-directed and institutional approaches to the development of performance measurement (PM) in the Swedish university sector, which has been subject to increasing emphasis on management by objectives since the early 1990s. We adopt a macro perspective, focusing on recent changes in PM related to governmental control of universities and colleges and combine an extensive review of archival data with interviews in our empirical analysis. It is concluded that although the goal-directed model cannot be completely rejected as a heuristic informing recent changes in PM, a process-orientated institutional perspective considerably enriches the analysis by making it less static and more contextually informed. In particular, the latter perspective better explains the evolution of loose couplings between formally stated goals and performance indicators and between different systems for PM by directing attention to the complex interplay between conflicting constituent interests in the evolution of resource and cost allocation practices and quality control procedures. However, our empirical analysis also leads us to reconsider the conceptions of loose coupling as either a “given” feature of institutionalised organizations or an outcome of more pro-active resistance at the micro level prevailing in much earlier work in institutional theory.     

Consistent estimation in the bilinear multivariate errors-in-variables model

A bilinear multivariate errors-in-variables model is considered. It corresponds to an overdetermined set of linear equations AXB=C, A∈ℝ^m×n, B∈ℝ^p×q, in which the data A, B, C are perturbed by errors. The total least squares estimator is inconsistent in this case.  An adjusted least squares estimator is constructed, which converges to the true value X, as m →∞, q →∞. A small sample modification of the estimator is presented, which is more stable for small m and q and is asymptotically equivalent to the adjusted least squares estimator. The theoretical results are confirmed by a simulation study. Acknowledgements. We thank two anonymous reviewers for their suggestions and corrections.? A. Kukush is supported by a postdoctoral research fellowship of the Belgian office for Scientific, Technical and Cultural Affairs, promoting Scientific and Technical Collaboration with Central and Eastern Europe.? S. Van Huffel is a full professor with the Katholieke Universiteit Leuven.? I. Markovsky is a research assistant with the Katholieke Universiteit Leuven.? This paper presents research results of the Belgian Programme on Interuniversity Poles of Attraction (IUAP V-22), initiated by the Belgian State, Prime Minister's Office – Federal Office for Scientific, Technical and Cultural Affairs of the Concerted Research Action (GOA) projects of the Flemish Government MEFISTO-666 (Mathematical Engineering for Information and Communication Systems Technology), of the IDO/99/03 project (K.U. Leuven) “Predictive computer models for medical classification problems using patient data and expert knowledge”, of the FWO projects G.0078.01, G.0200.00, and G0.0270.02.? The scientific responsibility is assumed by its authors.     

论数字资产的会计确认和计量

由于信息技术在全球的迅猛发展，目前存在的很多产业正逐步从物质向数字转变。作为市场的一种重要资源，数字资产给它的开发带来了极大的经济利益，同时也为其使用提供了很多便利，加强对它的研究越来越显得紧迫和重要。本从研究数字资产的内涵和特征入手，对数字资产的会计确认和计量提出了笔的一点初浅的认识。     

会计在风险管理中的作用

风险无处不在,如何在管理中规避或利用风险是企业成功的关键之一.企业应在分析风险成因的基础上,对风险计量、会计披露制度、会计信息的反馈控制功能在风险管理活动中的作用进行分析,从会计学角度采取风险管理的具体措施.     

实现企业高成长的价值创新利基、途径及风险

作为一种新的战略逻辑,价值创新逻辑已经在一些高成长企业的战略实践中显示出巨大效力。价值创新的利基和途径依企业的类别而异。本文将以企业价值链及其多重联系为切入点,提出中间投入品生产型企业实现高成长的价值创新利基和途径,并对价值创新的风险进行了初步的探讨。     

对远期外汇合约信用风险的监管

随着远期外汇合约近几年来在我国的逐步推行,外汇市场活跃的同时也增加了外汇交易的信用风险,。要实现外汇市场的有序开放和稳定发展,就必须对其实行有效的风险管理,这包括交易主体对信用风险的识别,处置和外部监管。     

Application of multi-factor hierarchical fuzzy comprehensive evaluation model in risk assessment of gas exploration

This article classified gas exploration risk on the basis of the characteristics of oil-gas exploration investment projects, which are internal systems risk and external non-systemic risk. It described each classification specifically and introduced the basic principles and mathematical model of the multi-factor hierarchical fuzzy comprehensive judgment in detail, and then researched the conducts the risk of the gas exploration with examples.     

高新技术产业项目的绩效管理——基于软件项目管理的实证研究

针对高新技术产业广泛采用项目驱动的管理模式,在理论分析和实地调查的基础上,实证研究了客户、项目经理和激励制度对项目业绩的影响。结果发现客户对定制化需求大,但对标准化软件却有更高的边际利润;政府机构是大客户,但其垄断地位,所带来的销售利润率和项目交付率并不高;地域商务环境影响交易成本,进而显著地影响了项目的业绩水平;项目业绩受项目经理激励程度和方式的影响,但与项目经理认知特征无显著关系。这些结论说明软件企业在制定战略时,需以定制产品和定制服务为起点,但最终必须研发成为具有行业特点的标准化应用软件;在资源分配时,应重点关注地域商务环境好的客户,适当提高非政府机构行业客户的资源分配比例;应健全项目经理激励制度,促使项目提前完工,从而降低开发成本,增加项目业绩。     

加拿大商业银行风险管理的实践与借鉴

加拿大银行业具有健全的风险管理体系与机制、制度与流程、计量工具与技术以及不良资产处置方式。在开放经济条件下，借鉴加拿大银行业成熟的风险管理经验，对加快我国商业银行风险管理体系建设，推行全面风险管理有着重要的理论和现实意义。     

Stochastic Technology, Risk Preferences, and Adoption of Site-Specific Technologies

A model of farmer decision making is developed to determine the extent to which uncertainties about soil fertility and weather affect the value of site-specific technologies (SSTs) using jointly estimated risk and technology parameters. Uncertainty can lead risk-averse farmers to apply more fertilizers and generate more pollution than in the certainty case. Ignoring uncertainty and risk aversion would overestimate the economic and environmental benefits of SSTs and underestimate the subsidy required to induce adoption. Accounting for uncertainties and risk preferences might explain the low observed adoption rates of SSTs. Improving the accuracy of SSTs would increase the incentives for adoption.