全面风险管理模式下的大中型企业税务风险管理探讨

从大中型企业全面风险管理实施现状出发，结合企业全面风险管理理论，构建能融入企业全面风险管理体系，并能使经营活动从开始到结束都能保持正确运作，有效控制税务风险，达到在企业税务风险偏好内寻找最佳风险的税务风险管理系统。     

From talent management to talent optimization

The term ‘talent management’ has been around for quite some time, but definitions abound around the globe, applications are varied and a plethora of measures—mostly tactical—are currently being used. This article addresses how the concept of talent management is of both theoretical and practical value in any industry or geography. How can we know when talent investments have been optimized? What is the talent lifecycle and why is it important? Additionally, the article presents and illustrates the People Equity framework that serves as a global bridge between important individual and business outcomes such as turnover, financial performance, quality, productivity, customer retention, and organizational processes and policies that drive high or low talent optimization.     

Comment: Marrying Functional Differentiation and Institutional Economics: Reflections on Steffen Roth’s Article

The Luhmannian idea of functional differentiation offers a novel and radical systems-theoretic framework reinforcing the institutionalist vision of the embeddedness of the economic system in the societal and natural environment. Reflecting on Steffen Roth’s article, I formulate two complementary arguments. The first is that any self-organized complexity can be supported by the installation of a systemic boundary protecting it from the outer environment. The second is that this boundary prevents the complexity of the outer environment from being fully translatable into the intra-systemic complexity. Both arguments potentially inform the institutionalist analysis of the operational and moral problems of the economic function system.     

高校考试管理中存在的问题及对策探讨

对当前高校考试管理工作中存在的主要问题进行分析和研究,并提出相应对策,使考试管理更为科学有效,从而为教学质量的提高提供保障。     

How much is the gap?—Efficient jump risk-adjusted valuation of leveraged certificates

This paper develops a novel and highly efficient numerical algorithm for the gap risk-adjusted valuation of leveraged certificates. The existing literature relies on Monte Carlo simulations, which are not fast enough to be used in a market-making environment. This is because issuers need to compute thousands of price updates per second. By valuing leveraged certificates as multi-window barrier options, we explicitly model random jumps that occur at known times, such as between the exchange closing and re-opening. Our algorithm combines the one-day transition probability with Simpson’s numerical integration rule. This yields a backward induction scheme which requires a significantly coarser spatial and time grid than finite-difference methods. We confirm its robustness and accuracy through Monte Carlo simulations.     

Design and planning for green global supply chains under periodic review replenishment policies

We quantify the impact of jointly optimizing strategic network design and tactical inventory planning on the cost and CO₂ emissions of multi-echelon logistics networks. The obtained insights indicate that longer optimized replenishment cycles reduce a node’s transportation cost and CO₂ emissions but increase its inventory costs. Moreover, under a fixed replenishment cycle, a node’s service level increases when supplied by a satellite warehouse. Finally: (i) the costs of implementing optimal green network design decisions could be misleading if inventory planning is neglected, (ii) greening of supply chains could become expensive, (iii) current legislative CO₂ ton prices hardly influence logistics networks.     

保险业新主体公司的经济绩效与组织管理及人力资本利用

近年来保险业许多成立的新主体公司,为了抢占市场份额,在所采取的各种组织措施和组织手段中,其最重要的组织管理与人力资源利用的制度却出现了矛盾和悖论,进而又出现了人力资源利用与经济绩效的悖论,并造成人力资本的原子状态,使公司成员缺乏团队精神,不能形成整体的合力,并带来公司内人际关系紧张等一系列严重问题。究其问题的核心,发现其组织管理制度和人才激励机制是对人的扭曲,把人降低为物当成了工具。这样的问题如果不能得到及早、尽快地解决,不仅会影响新主体公司的生存和发展,甚至会危及整个保险业的健康发展。     

Does contingent pay encourage positive employee attitudes and intensify work?

This article explores the relationships between three dimensions of contingent pay – performance‐related pay, profit‐related pay and employee share‐ownership – and positive employee attitudes (job satisfaction, employee commitment and trust in management). The article also examines a conflicting argument that contingent pay may intensify work, and this can detract from its positive impact on employee attitudes. Of the three contingent pay dimensions, only performance‐related pay had direct positive relationships with all three employee attitudes. Profit‐related pay and employee share‐ownership had a mix of negative and no significant direct relationships with employee attitudes, but profit‐related pay showed U‐shaped curvilinear relationships with all three employee attitudes. The results also indicated that performance‐related pay is associated with work intensification, and this offsets some of its positive impact on employee attitudes.     

Psychological ownership as a crisis management advertising appeal – antecedents,outcomes, and moderators

In a crisis communication context, this work examines the impact of Psychological Ownership (PO) appeals on Ad message recipients’ development of feelings of PO. It demonstrates that increased levels of PO influence the managerially relevant outcomes attitude toward the company and purchase intentions. In doing so, it finds new application for the construct. In order to better understand the factors that may contribute to or mitigate PO, this research also investigates environmental consciousness as an additional antecedent and gender, persuasion knowledge, and geographic distance as moderators of individuals’ response to such appeals. Managerial and theoretical implications are discussed.     

浅谈石油化工施工企业工程项目成本管理与控制

对于任何企业来讲,成本对利润起着非常重要的影响,施工企业同样如此。目前我国有很多建筑企业存在着对工程成本的管理不是很重视或者管理不到位的现象。本文对石油化工施工企业的工程项目成本的管理与控制进行探讨和分析。