高职院校会计教学模式改革探析

高职院校的会计教学长期以来一直沿用传统的模式，这些传统的模式对会计教学质量的提高起到了积极的作用，但随着高等教育宏观和微观环境的不断变化，以及社会对会计专门人才需求标准的提高，有些模式在一定程度上已阻碍了会计教学的质量。为此，必须对传统的会计教学模式进行改革。     

人才派遣与企业人力资源管理创新

人才派遣是一种全新的人才资源市场配置方式，它为企业人力资源管理创新提供了舞台。文章从用人单位的角度，分析了人才派遣的特点、运作机理；提出了在人才派遣方式下的四种人力资源管理创新方式；并就人力资源管理创新问题提出了看法。     

专业技术人员职业倾向与职业成功关系实证研究

在目前专业技术人员流失率居高不下的背景下,管理专业技术人员职业倾向对有效发挥专业技术人员作用具有重要意义。本文围绕专业技术人员职业倾向与职业成功关系展开实证研究,发现专业技术人员呈现多样化的职业倾向,并不是以技能型及其相关的职业倾向为主导;同时发现专业技术人员的一些个人因素会影响其职业倾向和职业成功,不同的职业倾向会影响职业成功的不同方面。论文依据专业技术人员职业倾向特点及其对职业成功的不同影响,提出了保留和激励专业技术人员的建议。     

Upward influence tactics and their effects on job performance ratings and flexible working arrangements: The mediating roles of mutual recognition respect and mutual appraisal respect

Supervisor's human resources (HR) decisions have a significant impact on the employees they manage but have been found to be subject to bias. The upward influence tactics use by subordinates can play a role in this. We investigated the effects of seven upward influence tactics on supervisor job‐performance ratings and the extent of subordinate flexible working arrangements (FWAs). Supervisors are often responsible for determining whether employees are granted FWAs. We posit an alternative theoretical mechanism by which upward influence tactics bring about their effects, mediated through two distinct types of respect, mutual appraisal respect and mutual recognition respect. We collected data from 389 matched supervisor–subordinate dyads, and found that both mutual appraisal respect and mutual recognition respect mediated relationships between several upward influence tactics and both job‐performance ratings and FWAs. Our findings show that upward influence tactics affect the quality of the relationship between employees and their supervisors, specifically, these two forms of mutual respect. Further, both mutual appraisal respect and mutual recognition respect may explain why supervisors show favoritism to some subordinates over others, in reaching HR decisions in these areas.     

人力资源会计与传统会计的比较研究

本文认为，知识经济时代人才成为经济资源中最重要的因素，建立人力资源会计十分必要。但我国现阶段人力资源会计仍未建立，既未将人力资源会计纳入传统会计之中，又没有形成完善的人力资源会计理论体系。必须改革传统会计，发展和完善人力资源会计。     

创新视角下的人力资源管理研究述评:个体、组织、区域三个层面的研究

创新已成为当今社会越来越重要的经济发展动因,人力资源作为创新能力的最根本载体,是创新的第一资源。在我国推动“创新国家”建设战略的背景下,以创新为导向的人力资源管理建设成为重要的战略性命题。本文从个体创造力、组织人力资源管理和区域人才发展战略实施的角度,对国内外相关研究文献进行梳理,给出了一些有意义的分析结论。     

人力资源专员的素质要求

本文选择北方某区域型中心城市5个月的相关平面招聘广告，采用非介入性研究的方法进行内容分析和数据统计，从而发掘当前人力资源专员素质要求的实质。最后，构建创建与变革时期人力资源专员的素质模型，并对该期人力资源专员的素质要求提出若干建议。     

High-Performance HR Practices,Work Stress and Quit Intentions in the Public Health Sector: Does person–organization fit matter?

Drawing on the attraction–selection–attrition (ASA) framework, this paper examines a mechanism, namely person–organization (P–O) fit, through which high-performance HR practices (HPHRPs) affect two negative employee outcomes: work-related stress and quit intentions. Using a sample of Egyptian public health sector workers, a mediation model is tested empirically using structural equation modelling. The study results show that HPHRPs positively affected P–O fit, which in turn had significant negative associations with work stress and quit intentions. P–O fit also explained a high proportion of mediation in the relationship between HPHRP and both outcomes.     

Competencies of training professionals in the Hong Kong hotel industry

ABSTRACT

This study aims to investigate the competencies of training professionals in the hotel industry in Hong Kong. A survey questionnaire was adopted. Seventeen competencies were derived by factor analysis. Six essential competencies are identified, whereas “people skills and commitment” and “awareness of quality” are the most important competencies, while another 11 competencies are highly preferred. This study provides original criteria for hoteliers and human resources professionals to facilitate the recruitment process and aid training professionals in developing core competencies in hotel industry employees. Theoretical and practical implications of the findings are presented.     

Subsidiary staffing,cultural friction,and subsidiary performance: Evidence from Korean subsidiaries in 63 countries

Drawing from the notion of cultural friction and based on the agency theory rationalization of multinational enterprise (MNE) headquarter–subsidiary relationship, we examine the impact of cultural friction in foreign subsidiaries on subsidiary performance. We argue that cultural friction, arising due to a high presence of parent country nationals (PCNs) in culturally distant locations, has a detrimental effect on subsidiary performance. This effect is the strongest when the cultural friction is at the top management team (TMT) level and the weakest when friction is at the regular employee level. However, this relationship is contingent on factors that work as drags or lubricants for cultural friction between PCNs and host country nationals (HCNs). We identify governance mode and language differences between home and host countries as drag parameters and host country experience and subsidiary interdependence as lubricants that condition the effect of cultural friction on subsidiary performance. Empirical findings based on a longitudinal sample of 7,495 foreign subsidiary observations of 467 Korean MNEs in 63 countries during 1990–2014 provide robust support for our theoretical predictions.