新型农村金融组织与县域经济协同发展研究

从当前发展现状来看,新型农村金融组织与县域经济未能互生互长,协同发展.在此情形下,建立新型农村金融组织与县域经济协同发展机制对推进两者互动发展有着重要的实践指导意义.在对新型农村金融组织与县域经济协同发展概述的基础上,分析两者协同发展要素,探讨两者协同发展的一般模式,深入研究两者协同的理想模式——门槛条件下新型金融组织深化的内生增长模型,并制定出两者协同发展路径.     

Synergizing independent and cooperative R&D activities: the effects of organisational slack and absorptive capacity

Firms undertaking independent and cooperative research and development (R&D) activities simultaneously often have difficulties to realise their synergistic effects. This study contends that such difficulties are caused by tensions between two types of R&D activities in terms of resource competition and knowledge leakage. Moreover, organisational slack and absorptive capacity may affect these tensions and thereby play important role in synergizing independent and cooperative R&D activities. Based on a survey data of 286 firms, this study finds that such two types of R&D activities jointly have a negative impact on firm performance. Furthermore, organisational slack aids in synergizing them, while absorptive capacity has an adverse impact. These findings enrich our knowledge on the interrelation of independent and cooperative R&D activities and shed light on how firms can synergize them.     

When profession trumps potential: The moderating role of professional identification in employees’ reactions to talent management

Abstract

This study aimed to investigate the role that a professionalized context plays in shaping employee reactions to talent management decisions. We examined the mediating role of felt obligation in the relationship between talent ratings and organizational citizenship behavior. Further, the study tested whether professional identification moderates the relationship between talent ratings and felt obligation towards the organization. Five hundred and ninety-eight teachers that had recently received ratings of their talent status responded to a survey questionnaire. Felt obligation mediated the relationship between talent ratings and organizational citizenship behavior. Furthermore, professional identification moderated the relationship between ratings of potential and felt obligation in such a way that the relationship was strongest for the teachers expressing the lowest professional identification. At high levels of professional identification, the relationship was not significant. These results indicate that conventional talent management might be less effective for increasing favorable attitudes and behaviors among employees in highly professionalized contexts, such as the education sector.     

浅谈施工企业专业技术人才队伍建设新思路——以中国铁建系统内5家工程公司为例

施工企业具有体系庞杂、技术标准高、人员投入大、准入门槛高的特点。由于常年驻扎施工现场,加之人才培养、人才成长链条不健全,导致施工企业普遍人才流失严重,对企业长远发展造成了巨大的损失。人才建设是企业的百年大计,抓好人才建设不仅是施工企业的迫切需求,更是基建工程行业面临的重大课题。论文以中国铁建系统内5家工程公司为例,通过问卷调查活动,走访了1500名基层员工,获得了较为可靠的一手数据,通过数据分析可以发现诸多问题。结合调查研究情况,论文重点谈几点关于加强企业专业技术人才队伍建设的思考和体会。     

将“合伙人制”融入“合作制”的一项尝试——基于MGL合作社的案例解读与探讨

当前,合作社异化已成为阻碍合作社进一步发展的痛点,其中"合作制"下社员剩余索取权和控制权的丧失是矛盾核心,因而探求其改进方式对合作社长远发展、实现乡村振兴有重要意义。本文基于效率与公平衡量维度,通过对MGL合作社这一典型案例进行剖析发现,有效的合作社在治理结构和利益分配上具备"合伙人制"特征,并且基本契合不完全契约理论有关能够有效解决契约双方信息不对称以及剩余索取权、控制权被少数社员占有的论述。对此,应充分重视合伙人制在合作社发展中的内在有效性,弱化其是否具有规范的外在形式。     

农村集体经济组织与农民专业合作社协同扶贫模式创新:重庆例证

农村集体经济组织和农民专业合作社是与农民联系较为紧密的两类经济组织,是贫困地区打赢脱贫攻坚战的重要内生性力量。但在实践中,受农村集体经济组织市场主体地位不明确、承担市场经营风险能力弱及农民专业合作社总体规模偏小、脱贫带动力不强等因素影响,两类主体的扶贫作用都未能得到充分发挥。重庆市城口县是国家扶贫开发工作重点县,在近年来的脱贫攻坚中,一方面普遍性地成立了新型农村集体经济组织,作为承接相关政府部门扶贫资源、开展村集体资产运营管理的平台;另一方面通过平等协商将村集体经济组织承接的扶贫资源以入股方式投入当地运行规范、实力较强的农民专业合作社,以获取相对稳定的分红收益,并优先用于增加贫困户收入。该模式既为村“两委”参与市场活动和承接政府扶贫资源提供了有效载体,又较好地保证了农民专业合作社等市场主体的经营自主权,有利于构建激励兼容、多方共赢的长效扶贫机制,是有镜鉴价值的扶贫模式创新。     

RETURNS TO DEBT AND EQUITY IN FARM PRODUCER ORGANIZATIONS

While the capital structure irrelevance proposition is the point of departure in corporate finance, it is unknown if debt‐or‐equity decisions matter to farm producer organizations. To inform decisions of capital acquisition, a panel study is conducted to estimate the relationships of different types of debt (current, long‐term) and equity (allocated, unallocated) to the financial performance of 707 farm producer organizations in the United States during the 2005–2011 period. Using 3,120 observations, the panel analysis indicates net sales in period t is increased by $1.97, $9.59, and $4.01 with an addition of $1 in current debt, allocated equity, or unallocated equity in period t_‐1. Furthermore, the magnitude of the positive relationship of an additional dollar of allocated (unallocated) equity to net income is estimated at $0.32 ($0.14). We thus reject the notion managers and directors of farm producer organizations should decide to use debt or equity with a coin toss.     

以马斯洛需求层次理论指导会计职业道德教育

本文提出基于马斯洛需求层次理论,以＂需求实现＂保障会计职业道德教育实效,结合学生的职业生涯发展,以＂需求愿景＂构建会计职业道德约束,并提出系统重构与实施会计专业人才培养方案,为会计职业道德教育提供了新的思路与实践方向。     

空中乘务专业认同测量模型及其实证研究

综合采用文献分析与深度访谈，提出了空中乘务专业认同四维度测量模型，它包括：专业教学、专业前景、专业意识及专业发展。开发并验证了用于测量空中乘务专业认同的量表。实证结果表明：开发的量表具有良好的信效度。对开展空中乘务专业认同优化管理提供参考依据。     

浅谈小组合作学习在《科学思维训练》课程的运用

本文在结合《科学思维训练》课程中运用小组合作学习教学法的实际,阐述了小组合作学习教学法的内涵和模式,以及应用小组合作学习教学法应注意的问题。