审计信息化与审计组织方式

审计信息化对审计组织方式产生的触动,包括对审计机构调整的需求和对审计项目组织方式改革的需求。变革的阻力既来自政府执政能力考核标准、操作过程的缺失,也来自改革与本部门利益的冲突,还受到外部对审计职业的期待和内部考核导向的制约。囿于阻力,满足审计组织方式变革需求的方法似乎应当遵循改良、渐进的思路,在需要和可能之间寻求适度妥协,以足够的耐心,等待酝酿中的突破和外部环境的演变。     

Service quality and non-salary mechanism for airline companies in Taiwan

Based on the affective events theory (AET), this study demonstrates how family-supportive organization perceptions (FSOP) and psychological detachment predict strain symptoms (the need for recovery and emotional exhaustion) and how the strain symptoms influence service quality. With data collected by convenience sampling from 206 airline employees, our results show that FSOP negatively influence strain symptoms, while psychological detachment mediates the relation between FSOP and the need for recovery. Although the need for recovery has no significant relation with service quality, emotional exhaustion does have a significantly negative association with service quality. Our contributions are more comprehensive for the literature on human resources, organizational behavior, and airline transportation. Moreover, based on the theory, our research fills the gap between FSOP and service quality by adding the strain symptoms as important mediation variables. The results can also be put to practical use on employment policies, such as retaining excellent employees in an organization and increasing an organization's competition advantages. The results may also apply to human resource management (HRM) and present that improvement in service quality is the most important competitive ability for the airline industry.     

Police culture,tourists and destinations: A study of Uttarakhand,India

The present study examines the quality of service provided by police officials at tourist sites in the Uttarakhand region, India and its impact on the level of tourists' confidence in the police. The study also investigates the role that police culture plays in determining quality of service and the effect of leader behavior in moderating the relationship between them. A survey method was used for data collection from the police officials and the onsite tourists. Data analysis was carried out using CFA and an SPSS macro named PROCESS. Results showed that police organizational culture has a direct influence on tourists' confidence in the police and police service quality partially mediates the relationship between the two; also leader behavior positively moderates between police culture and service quality. This study adds to the literature on tourists' confidence in the policing of tourist sites, police culture, leader behavior, and police service quality.     

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。     

Becoming empowered: organization change in a telecom company

The notion of empowerment has been used in the management discourse since at least the 1980s. As a normative model for the distribution of decision-making mandate and administrative and operative responsibilities, empowerment serves as a new shopfloor model or ideology for decentralized organizations of the new workplace. The practice of empowerment is, however, not very often empirically researched, causing a confusion about what empowerment implies in terms of shopfloor activities. This paper presents an extensive organization development programme at a Swedish telecommunication company. Rather than being an easily implemented model, empowerment appears as a complex, heterogeneous process in which the empowering of employees is embedded in local practices and workplace cultures.     

创建学习型学院的思考

创建学习型学院能最大限度地发挥教职工个人潜能,实现个人和学院共同愿景。当前要学习、理解学习型组织的管理理念,统一思想认识,建立行之有效的运行机制和激励机制,引导全院师生具备持续的学习力并把学习力转化为持续的创造力。     

公益性社会组织公信力研究

公益性社会组织公信力是公益性社会组织获得利益相关者和社会公众信任的能力,体现组织与利益相关者和社会公众的互动关系,是公益性社会组织生存和发展的生命线。我国公益性社会组织公信力缺失的原因在于法律和政策管理错位,公益性社会组织欠缺合法性和自主性,内部治理和发展能力不足,缺乏公开性和透明度,外部监督和评估机制不完善,活动偏离公益使命。为此,急需改善公益性社会组织管理的法律和政策环境,强化其信息披露和内部治理,健全社会监督和问责机制。     

含有中间变量的农村信用社可持续经营效率评价

本文借助含有中间变量的两阶段DEA评价方法对陕西省涉农地区不同信用社的可持续经营效率进行了评价。得出了大部分涉农地区基层信用社存在存款严重不足、发放贷款效率比吸收存款效率高、非利息支出过多、非利息收入不足等结论。     

美国劳工组织对中美贸易关系的影响——以PNTR案和货币操控案说起

中美贸易关系历来受多种因素影响,美国国内劳工组织在中美贸易摩擦的两个典型个案中起到了一定的影响。其行动的一般规则及目的需要进一步研究及分析,从而利用这些规则来为中美贸易关系润滑,减少不利因素最终提高贸易关系成功的可能性。     

江西农村民间流通组织协会调查与思考

在中国加入WTO,农业发展进入了一个新的阶段。农业组织化问题,已成为中国理论界关注的焦点。分析江西农村民间流通组织协会这种政府主导型合作经济组织的经验,给中国农业社会化服务体系构建提供借鉴。