现代各种不同的维修管理

介绍当代各种不同的维修管理方法，以及在现代生产系统中造成维修管理复杂性的因素及其特征。对维修管理的方法及其框架这两个概念加以定义。详细说明维修活动的过程是由企业活动水平来划分，并提出一个结构，保证正确支持当前的管理人员，根据应用于维修的信息技术，现代维修工程的作用，以及根据维修方面公关能力的需求，对所需要的功能进行分类。     

Substitution between leisure activities: a quasi-natural experiment using sports viewing and cinema attendance

The allocation of time between leisure activities and work has been extensively analysed in academic literature. However, leisure time is limited and there may not be sufficient time to enjoy all the leisure activities desired. Hence, this article considers the allocation of time between substitute leisure activities. International football tournaments provide an opportunity to consider consumers’ preferences for watching football and films in a quasi-natural experimental setting. A trade-off between these leisure activities is identified using a difference-in-difference methodology. Using an original, four-country data set, a large and robust negative effect of mega sports events on cinema admissions is identified.     

Ethical Reasoning in Action: Validity Evidence for the Ethical Reasoning Identification Test (ERIT)

In recent years, a growing number of small-to-medium-enterprises are embracing wind turbine projects not only as part of their cost reduction strategy but also to actively play their part in the global fight against climate change. However, it would appear there are currently limited empirical studies carried out in this emerging industry. This case study analyses the cost effectiveness of one such wind turbine initiative by a company in the Republic of Ireland, who invested in a 300 kW embedded wind turbine project at the end of 2013. The research methodology which is primarily a case study analysis included comparing historical electricity utility bills which allowed the 2013 quantity of electrical energy units imported, i.e. the year before the turbine was installed to be compared with the 2014 value, i.e. the year after the turbine was installed. Numerous site visits were undertaken over a four-year period, during which electric meter readings were recorded and stored. The findings of this piece of research indicate that the installation of the embedded wind turbine had minimal positive effect on the annual electricity costs for the company. Indeed the turbine appears to have significant negative effects such as a need for an increased maximum import capacity and also it appeared to contribute to a deteriorating utility power factor. While the aesthetic nature of the on-site turbine seemed to create a positive image of the company, it would appear that caution should be exercised when business owners select alternative energy providers who claim to be experts in the energy field but may have limited knowledge in this area of wind energy, which as of yet has minimal robust research into all aspects of its benefits/attributes.     

Assessing fiscal sustainability subject to policy changes: a Markov switching cointegration approach

We propose a Markov switching cointegration approach to assess long run fiscal sustainability. This method allows us to simultaneously: (1) test for cointegration in the presence of significant fiscal policy changes; (2) assess the type of fiscal regime that a country experienced at a given period and (3) analyse the timing of the transition between the estimated regime types. Given its flexibility, our approach enable us to uncover a richer and more complex dynamics in the analysis of fiscal sustainability, which standard linear cointegration methods fail to capture.     

Measuring portfolio strategic performance using key performance indicators

It is difficult to find indicators for measuring the achievement of objectives during the progress of project portfolios. This article presents an approach for developing key strategic perfor‐mance indicators considering this limitation. The indicators proposed help measure the achievement of a portfolio's strategic objectives taking into account the realization of key benefits. This approach helps identify strategic interdependences between projects that the portfolio is composed of, facilitating the understanding of how the performance of a single project affects the overall performance of a portfolio. The key perfor‐mance indicators can also be used for monitoring the materialization of risks and opportunities influencing the strategic performance of a portfolio.     

Different Paths to Collaboration Between Businesses and Civil Society and the Role of Third Parties

In this article, we suggest that one of the unexplored paths toward collaboration between firms and civil society organizations starts with confrontation or potential conflict, and that the transition toward collaboration can be further understood if one focuses on triadic relationships rather than dyadic ones. We analyze the presence of third parties and their different roles to explain how collaboration is facilitated. The article aims at bringing together the bodies of research on business–civil society confrontation and on business–civil society collaboration. It offers a comparative analysis of four case studies, and proposes a typology of third parties composed of facilitating allies, participating allies, mediators, and solution seekers. We conclude with some implications for further research as well as for practice.     

Linking corporate productivity to foreign direct investment: An empirical assessment

This paper examines whether foreign firms generate productivity spillovers. Despite the relevance of this question to public policy, previous studies have failed to find consistent and conclusive evidence to support the existence of positive spillovers. Using previously unexploited firm-level data over the 1994–1999 period, we attempt to contribute to the literature on productivity spillovers from FDI by analysing the Portuguese manufacturing industry. The results indicate that foreign firms in the same industry of the observed firms (horizontal spillovers) and linkages between foreign firms and their local suppliers or customers (vertical spillovers) do not impact significantly on firms’ productivity. Moreover, we detected no differences on productivity spillovers associated to firm-specific characteristics.     

Effective experimental controls for research in international accounting: Further thoughts

This paper responds to recent research by Ruland et al. [Ruland, W., Shon, J., Zhou, P., 2007. Effective controls for research in international accounting. Journal of Accounting and Public Policy, 26(1), 96–116.] that addresses the effectiveness of experimental controls for research in international accounting, with focus on Ndubizu and Sanchez [Ndubizu, G.A., Sanchez, M.H., 2006. The valuation properties of earnings and book value prepared under US GAAP in Chile and IAS in Peru. Journal of Accounting and Public Policy 25 (2)]. We attempt to remove some misconceptions about effective experimental controls that have surfaced in the debate. We argue that theory and refined proxies alleviate many of the control issues that have surfaced in the literature.