我国地方政府绩效管理的行政生态学分析

我国地方政府开展的政府绩效管理实践存在着理论范式的形式完美主义、评估体系的＂官本主义＂、实践过程的简单主义的问题。运用行政生态学理论来分析,可以发现我国政府绩效管理处于独特的内外生态系统中,只有深入认识和揭示内外生态系统内涵及其关系,才能有效推动地方政府绩效管理改革。     

高校院系教代会民主管理过程中的难点与途径

高校院系二级教代会在教职工参与民主管理过程中发挥了巨大的作用,但随着教育改革的不断深化,院系二级教代会民主管理原则存在着一些现实,带有普遍性的困难和矛盾。只有正视这些工作难点,从理论和实践上加以认识和解决,才能使二级教代会民主管理的精神得到极大的发扬。     

私营企业管理制度化需重视配套保障制度的建设

中小私营企业飞速发展与制度缺失之间的矛盾,使得企业的管理日趋无序化,面对企业的内外压力,很多企业加快了制度化的步伐,可是在制度化过程中,仅仅关注基础制度,忽视了保障基础制度生存的辅助制度的建设,使得制度化过程中建立起来的基础制度形同虚设。文章分析了保障制度存在的必要性,同时给出了保障制度建设的具体做法。     

企业非肯定型人力资源管理因素的量化思考

文章从企业非肯定型人力资源管理因素的特征表现出发,指出非肯定型人力资源管理因素的类别,运用概率论中的正态分布规律以及计划评审技术这一原理,对企业中非肯定型人力资源管理因素的量化技术应用进行了分析,并就这一量化技术在企业中运用的步骤和方法给出思路,提出企业人力资源管理运用该技术时应该结合企业战略和企业管理的指导思想,对具体量化结果进行调控的措施及思路。     

当法国管理理念碰到中国文化——企业中的权威观

本项研究通过对一家法国跨国集团在其中国子公司实施集团管理战略,推行集团管理模式的实践活动进行考察,来试图弄清楚这家法国跨国集团有关权力行使的管理理念和模式,是怎样影响中国员工的行为的。通过质化的跨文化比较研究,探讨中法不同文化下的权威观。最终得出对一种管理文化的研究,不是用那些抽象、绝对意义上的,看似＂普遍＂的理念为之定性、归类,而应该主要考察这些理念是如何在特定的文化背景中被解读,如何在其共同生活和工作的方式中被赋予实际意义的,这样才有助于实现对管理实践的改进的结论。     

我国境外国有资产管理体制改革思路

本文从我国境外国有资产管理的现状和特点出发,重点分析境外国有资产管理的现行体制及 缺陷,在研究境外国有资产管理规律的基础上提出建立境外国有资产管理新体制的思路。     

Financial crisis,GDP variation and earnings management in Europe

The purpose of this study is to examine the consequences of the financial crisis on the European companies’ in conjunction with earnings management practice. It focuses on financially distressed companies that audited by a big 4 auditor during recession years. The study makes use of discretionary accruals as a proxy for earnings management and studies the influence of big 4 auditor, in order to shed more light on possible causes for shifting earnings. The findings of the study provide evidence that financially distressed companies that audited by a big 4 auditor exhibit lower discretionary accruals. The results reveal that Greek and Spanish companies reduce earnings management manipulation during recession. In contrast, Portuguese, Irish and Italian companies show mixed results. They tend to reduce earnings management practices, but there are reasons that influence managers’ behavior to increase earnings management. The findings of this study can be useful for both investors and standard setting authorities.     

Transdisciplinarity in land use science – A review of concepts,empirical findings and current practices

In the search for solutions to complex real-world problems, the benefits of transdisciplinary research (TDR) have been widely heralded. Land use science appears to be a designated field for TDR. However, to date, the additional expenses of TDR are accompanied by a so far not proved added value, and empirical findings are claimed to be scarce and dispersed over several disciplines and case studies.We reviewed 299 articles obtained from a structured literature search to (1) investigate the current differences between theory and practice, (2) identify empirical findings, and (3) ascertain the contributions of TDR to promoting sustainable land use management.Our results demonstrate that, in spite of an increasing conceptual consistency in the theoretical discussion of TDR, the implementation of TDR remains a substantial challenge, in part because of the gap between theory and practice. In addition, research on TDR is science and process centred. The benefits of TDR in addressing real-world problems within the field of land use remain unproven.     

Modelo de gestión logística para pequeñas y medianas empresas en México

The market opening and the globalization of supply chains, demand a structural changes in which logistics has a strategic role. Nowadays, clients evaluate product quality, its value added and its availability in time and form, which implies a need to make the process efficient. Several experts have proposed some logistics management models to increase competitiveness in the market, but some of these models are too ambitious for small and medium sized enterprises (SMEs) due to their informal structure and their lack of technical knowledge; other models make indirect reference to the internal information flows, which include whole system disintegration because of the weak interrelation among the different areas. In Mexico, SMEs represent 4.2%, they generate 31.5% of employment and provide 37% of the gross domestic product; that is why it is important to reinforce their competitive position in the market. This research presents the design of a conceptual model of logistic management for SMEs which could provide comprehensive solution through control of the variables involved in the logistics process; to verify that the variables considered in each identified dimension are correct factor analysis was used.     

La gestión mecanicista de las Instituciones de Educación Superior: un estudio desde la modelación sistémica

The bureaucratic tendencies to organize work in Higher Education Institutions (HEIs) of which facilitates personnel control and the mechanical ways to measure educational content are the ones that shatter education in pieces, under the hierarchy criterion, also shattering the professor's labor. This organizational method results in an incompetent education, leaving very negative consequences for teaching development. We address this problem by using systemic modeling and Structural Equations Systems (SEM) to confirm hypotheses from scientific observation. It was proven that there was a negative impact of mechanistic management which affected teacher's development. This was proven in context in two HEIs located in Villahermosa (Tabasco, Mexico).