Banks,Insurance Companies,and Discrimination1

This article examines some of the reasons why banks and insurance companies have been accused of discrimination, and shows that this is by and large a false accusation. Economic analysis demonstrates that racial discrimination is not a profit‐maximizing strategy. Actually, unwise public policies are actually precluding many consumers from the market.     

财产保险公司绩效的因子分析

构建保险企业绩效评价指标体系,对 13 家财产保险公司的绩效进行因子分析,找出了中外保险公司之间绩效的差距,揭示了目前中资保险公司的偿付能力危机问题,并讨论了解决途径.     

高科技企业知识型员工激励方式创新研究

本文分析了高科技企业中知识型员工的范围、特征和主要的激励因素,提出了知识型员工的激励策略,探讨了如何更新传统的待遇留人、事业留人和感情留人方式,发挥其在知识型员工激励策略中的作用.     

上市公司股权再融资与业绩变化

采用中国沪深股市1999年-2006年上市公司面板数据,运用分位回归方法,研究上市公司股权再融资后的业绩变化,探讨业绩处于不同分位点的上市公司股权再融资行为对业绩影响的差异性.研究结果显示,从1999年～2006年上市公司经营业绩的下滑是整体性的.通过在模型中引入股权再融资虚拟变量,基于分年度的OLS回归表明,在2000年实施股权再融资的上市公司与在研究期内没有股权再融资行为的上市公司相比,经营业绩的下滑更严重;处于高分住点的股权再融资样本公司不同于其他公司,它们的业绩变化与股权再融资并没有显著相关性,这表明股权再融资后公司的业绩变化存在内部差异性,同时在各个分位点上市公司的规模增加均对经营业绩具有促进作用,负债率对业绩改善存在负面影响.     

基于条件破产概率的保险公司财务预警与资本分配

保险公司需要在可能出现的破产事件之前建立一种适当的预警系统。为优化资本效率,本文提出了保险公司财务预警系统理念并给出了预警时刻定义;针对离散型和连续性损失程度分布,数值模拟了保险公司破产分布密度和预警发出时刻。对不同的初始资本和不同的资本补充方案,计算了多重预警时刻的变动状况,最后提出了预警系统的调整方向以及保险公司资本补充的内部分配原则。本文成果有助于保险公司提高资本效率,构建资金分散化的适当策略以提高生存能力。     

非经常性损益、会计准则变更与ST公司盈余管理

会计准则作为盈余管理借用的工具,上市公司是否会借会计准则变更之际进行盈余管理?2007年我国实施新的企业会计准则,为研究这个论题提供机会。本文以异常非经常性损益比重作为盈余管理的代理变量,研究结果表明:我国上市公司在会计准则变更之际有较强的盈余管理的动机,在会计准则变更之际进行盈余管理的上市公司中,ST公司具有更强的盈余管理动机;进一步研究发现,上市公司在会计准则变更之前的盈利状况和上市公司风险警示显著地影响会计准则变更年度的盈余管理方向和大小,连续亏损的上市公司和为降低风险警示的上市公司,通过非经常性损益进行盈余管理的动机显著;另外,研究发现,证券监管部门通过风险警示的方法对上市公司利用会计准则变更之际进行盈余管理的行为实施了有效监管。     

Devising Context Sensitive Approaches To Change: The Example of Glaxo Wellcome

There is a growing awareness of the need for designers of organisational change to develop context sensitive approaches to implementation if change is to be successful. Existing change literature indicates that there are many aspects of an organisation’s change context that need to be considered, and a wide range of different implementation options open to those designing change. However, these contextual aspects and design options are not currently pulled together in a comprehensive manner, or in a form that makes them easily accessible to practitioners. This paper builds a framework, called the change kaleidoscope, which aims to achieve this. It illustrates the applicability of this framework in practice as an aid to managers in the development of context sensitive implementation approaches via a case study on the changes undertaken at Glaxo Wellcome UK since the early 1990s. This is an interesting case of a successful organisation that managed to change in a pro-active manner rather than in a crisis driven re-active manner. The paper concludes with the lessons for practitioners on the impact of certain contextual features and design choices during change as illustrated by the Glaxo Wellcome case, and a discussion on the use of the kaleidoscope in practice.     

Parenthood and Worrying About Climate Change: The Limitations of Previous Approaches

The present study considers the correlation between parenthood and worry about the consequences of climate change. Two approaches to gauging people's perceptions of the risks of climate change are compared: the classic approach, which measures risk perception, and the emotion‐based approach, which measures feelings toward a risk object. The empirical material is based on a questionnaire‐based survey of 3,529 people in Sweden, of whom 1,376 answered, giving a response rate of 39%. The results show that the correlation of parenthood and climate risk is significant when the emotional aspect is raised, but not when respondents were asked to do cognitive estimates of risk. Parenthood proves significant in all three questions that measure feelings, demonstrating that it is a determinant that serves to increase worry about climate change.     

Adaptive Approaches to Biosecurity Governance

This article discusses institutional changes that may facilitate an adaptive approach to biosecurity risk management where governance is viewed as a multidisciplinary, interactive experiment acknowledging uncertainty. Using the principles of adaptive governance, evolved from institutional theory, we explore how the concepts of lateral information flows, incentive alignment, and policy experimentation might shape Australia's invasive species defense mechanisms. We suggest design principles for biosecurity policies emphasizing overlapping complementary response capabilities and the sharing of invasive species risks via a polycentric system of governance.     

Stimulating high performance in frontline staff

When the author of this article found herself in need of emergency medical help, her role reversed from physician to patient. Unlike many patients who are traumatized by an emergency department visit, Dr. Blumberg was pleased with her treatment. However, in later reviewing the experience with her nonphysician husband, she was amazed to learn that he was left with negative feelings about how he was treated by the frontline staff and about the appearance of the facility. As a result, Dr. Blumberg wrote this article detailing the importance of frontline staff performance and exploring ways staff can be motivated to gain maximum job and patient satisfaction.     

母公司对子公司的管理和控制模式研究

现代大型企业集团的出现,形成了集团母公司与下属各子公司(包括参股公司)之间复杂的组织结构与关系网络。由于母公司与子公司都是平等的企业法人,因此母公司如何对子公司进行有效的管理,发挥集团的整体优势,就成为理论界与企业界普遍关心的问题。本文对目前理论界和企业界所采取的母公司对子公司的管理和控制模式进行了研究。     

Narratives as Sources of Stability and Change in Organizations: Approaches and Directions for Future Research

Although narrative analysis has made significant advances in organization and management studies, scholars have not yet unleashed its full potential. This review provides an understanding of key issues in organizational narrative analysis with a focus on the role of narratives in organizational stability and change. We start by elaborating on the characteristics of organizational narratives to provide a conceptual framework for organizational narrative analysis. We elaborate on three key approaches to narrative analysis on stability and change: realist, interpretative, and poststructuralist. We then review several topic areas where narrative analysis has so far offered the most promise: organizational change, identity, strategy, entrepreneurship, and personal change. Finally, we identify important issues that warrant attention in future research, both theoretically and methodologically.     

The Brazilian Multinationals' Approaches to Innovation

Brazilian multinationals, born in a country where the environment is non-conducive to the scientific breakthrough type of innovation so stimulated in other countries, are increasingly expanding in international markets, where innovativeness is an intrinsic component of competitiveness. Aiming to study Brazilian multinationals' approaches to innovation, a new analytical framework was developed assuming that the internationalization process relies on the firm's innovative capability. In turn, innovative capabilities are derived from core competences and competence formation at firm level is influenced by the characteristics of the national environment. A survey involving 61 Brazilian multinationals led to the identification of four approaches to innovation, the competences that enable each one of them and the country-of-origin effects over competence development. That led to the explanation of why firms that do not show the expected strength in R&D, but are able to combine skillfully their organizational competences, manage to develop innovative capabilities which allow them to internationalize successfully. The overall outcome suggests that the dynamic relationships among institutions – competences – innovation – internationalization are setting new grounds for the international expansion of Brazilian firms.     

Approaches to implementing manufacturing information systems

Since computers lie behind almost all aspects of new technology, industry now has the chance to develop true integrated Manufacturing Information Systems. This paper examines the developments in this direction which new technology makes available, and why companies should embrace them. Case studies are presented in which the progress achieved and problems encountered by three companies in realising their manufacturing information system are discussed. General conclusions are drawn from them and recommendations for successful implementation are put forward.     

韩国吸引中国游客的战略和方案

中国经济的持续增长,使新兴富豪和高收入阶层的人数不断扩大,从而成为对韩国极具吸引力的市场。本研究将就中国市场的潜在旅游需求进行评价,对中国游客对韩国的印象进行调查,并提出韩国吸引中国游客的战略和具体方案。     

Approaches to Equity Management and their Relationship to Women in Management

Developing equitable practices that provide fair access for all individuals to the benefits and burdens within an organization remains a dilemma for management both in policy and in practice. Research continues to show that the employment status and representation for members of some groups is significantly less than in relation to those of other groups. Addressing the issue of disparity has resulted in a number of different approaches. The main aim of this paper is to explore the ability of a typological theory of equal employment opportunity implementation to account for the differences in the numbers of women in management and in management tiers. This paper identifies and analyses four ideal-typical equity management approaches to achieving workplace parity: traditional (non-compliance), anti-discrimination, affirmative action and equal employment opportunity. While the objective of these approaches may be to ensure equity management in order to encourage equal outcomes the results tell a different story. Results show that an affirmative action approach to equity management predicts increases in women in management across all tiers of management.     

强化外部环境促进上市公司内部治理结构的优化

以现代公司治理结构理论为基础,对我国上市公司组织形式进行分析,揭示了只有强化公司外部环境,改革现行国有资产管理体制,才能重塑国民经济微观基础,建立真正意义上的“现代企业制度”。