We document the effect of the 2007/2008 financial crisis on the volume and the quality of enterprise risk management （ERM） disclosure in the annual reports of the largest US banks, and analyze its determinants. Usin...We document the effect of the 2007/2008 financial crisis on the volume and the quality of enterprise risk management （ERM） disclosure in the annual reports of the largest US banks, and analyze its determinants. Using a content analysis approach of the annual reports form 10-K for the years 2006, 2007, 2008, and 2009, we find that the ERM disclosure is significantly and positively associated with the crisis, bank size, board independence, duality and significantly and negatively associated with profitability, leverage, and board size. This paper seeks to fill a gap in the literature by investigating the effect of the crisis on ERM disclosure in the US banking sector context, and gives an insight into the factors affecting risk disclosure practices during the financial crisis.展开更多
On July 3, 1994, recognized by the International DNV and the State Quality Appraisal Centre, the Yantai CMC Bearings Co., Ltd. was awarded the ISO9002 (87 version) certificate and gained three firsts—the first enterp...On July 3, 1994, recognized by the International DNV and the State Quality Appraisal Centre, the Yantai CMC Bearings Co., Ltd. was awarded the ISO9002 (87 version) certificate and gained three firsts—the first enterprise to obtain an ISO9002 certificate in the field of bearings production, in foreign trade circles and in Yantai: The ISO9002 (94 version) certificate was conferred on the enterprise after the first DNV reexamination in March 1995. Yearly growth in output and efficiency enables the enterprise to become the best in the bearings production field. It cannot be denied that the China National展开更多
The presented paper analyses competencies of project manager of the enterprises operating on Czech lottery market. The contribution of the paper consists of two parts. The first part focuses on the basic terminology i...The presented paper analyses competencies of project manager of the enterprises operating on Czech lottery market. The contribution of the paper consists of two parts. The first part focuses on the basic terminology issues and anchors concepts such as project manager and competencies. The second part is dedicated to the analyzing and evaluation of the competencies of ideal project manager of the enterprises operating on Czech lottery market and subsequent presentation and verification. For the analyzing and evaluation of the competencies of ideal project manager, the questionnaire of the scale type with the grade valuation 1-6 was applied within the frame of 20 enterprises operating on the lottery market in Czech Republic. The respondents were from the AG CZ, Ltd. and the competitors of this enterprise. Analyzed data were after the evaluation worked up into the form of graphs. The final output of this paper is the definition of the competencies of ideal project manager operating on Czech lottery market. The paper arose thanks to the project supportted by The Ministry of Education, Slovakia （Project KEGA No. 001DTI-4/2015, proposal of behavior strategies in the difficult social situations in the management of secondary school using the innovative predictive software tools） in cooperation of Dubnicky, Technological lnstitut in Dubnica nad Vahom with AG CZ, Ltd. and The Institute of Technological and Business in Ceske Budejovice.展开更多
With stepwise development of Chinese enterprise,management problem is increasingly prominent,especially human resource management issues. Facing international environment of entering into World Trade Organization,the ...With stepwise development of Chinese enterprise,management problem is increasingly prominent,especially human resource management issues. Facing international environment of entering into World Trade Organization,the country accelerates construction pace of human resource management subject in colleges and universities,which provides professional channel for management efficiency and market competition ability of Chinese enterprise,but it is still far from practice. In this paper,the concept,origin and inhibition factors of ingroup preference are elaborated. Based on the visual angle of ingroup preference,started from four dimensions( enterprise incentive system,talent management idea,psychological contract and employee communication consciousness),main problems existing in employee relationship management of modern enterprise are explored. It is specially emphasized that manager often holds the blame in front of dealing with the crisis after contradiction,which is " fatal point" neglected in employee relationship management of modern enterprise. To improve its core competitive power,enterprise must value harmonious relationship with employees.展开更多
针对某轴承制造企业存在的生产管理问题,基于MRPⅡ理论,以Delphi6和SQL Server 2000为工具,开发了基于三层分布式C/S数据库结构的企业管理系统,详细介绍了其具体结构、功能模块,以及系统设计过程中的具体实现方法。该系统具有安全性高,...针对某轴承制造企业存在的生产管理问题,基于MRPⅡ理论,以Delphi6和SQL Server 2000为工具,开发了基于三层分布式C/S数据库结构的企业管理系统,详细介绍了其具体结构、功能模块,以及系统设计过程中的具体实现方法。该系统具有安全性高,可实现分布式数据处理,拥有精简的客户端,使用方便灵活等多种优点,实现了企业生产、销售库存等经营活动的全面管理。展开更多
文摘We document the effect of the 2007/2008 financial crisis on the volume and the quality of enterprise risk management （ERM） disclosure in the annual reports of the largest US banks, and analyze its determinants. Using a content analysis approach of the annual reports form 10-K for the years 2006, 2007, 2008, and 2009, we find that the ERM disclosure is significantly and positively associated with the crisis, bank size, board independence, duality and significantly and negatively associated with profitability, leverage, and board size. This paper seeks to fill a gap in the literature by investigating the effect of the crisis on ERM disclosure in the US banking sector context, and gives an insight into the factors affecting risk disclosure practices during the financial crisis.
文摘On July 3, 1994, recognized by the International DNV and the State Quality Appraisal Centre, the Yantai CMC Bearings Co., Ltd. was awarded the ISO9002 (87 version) certificate and gained three firsts—the first enterprise to obtain an ISO9002 certificate in the field of bearings production, in foreign trade circles and in Yantai: The ISO9002 (94 version) certificate was conferred on the enterprise after the first DNV reexamination in March 1995. Yearly growth in output and efficiency enables the enterprise to become the best in the bearings production field. It cannot be denied that the China National
文摘The presented paper analyses competencies of project manager of the enterprises operating on Czech lottery market. The contribution of the paper consists of two parts. The first part focuses on the basic terminology issues and anchors concepts such as project manager and competencies. The second part is dedicated to the analyzing and evaluation of the competencies of ideal project manager of the enterprises operating on Czech lottery market and subsequent presentation and verification. For the analyzing and evaluation of the competencies of ideal project manager, the questionnaire of the scale type with the grade valuation 1-6 was applied within the frame of 20 enterprises operating on the lottery market in Czech Republic. The respondents were from the AG CZ, Ltd. and the competitors of this enterprise. Analyzed data were after the evaluation worked up into the form of graphs. The final output of this paper is the definition of the competencies of ideal project manager operating on Czech lottery market. The paper arose thanks to the project supportted by The Ministry of Education, Slovakia （Project KEGA No. 001DTI-4/2015, proposal of behavior strategies in the difficult social situations in the management of secondary school using the innovative predictive software tools） in cooperation of Dubnicky, Technological lnstitut in Dubnica nad Vahom with AG CZ, Ltd. and The Institute of Technological and Business in Ceske Budejovice.
文摘With stepwise development of Chinese enterprise,management problem is increasingly prominent,especially human resource management issues. Facing international environment of entering into World Trade Organization,the country accelerates construction pace of human resource management subject in colleges and universities,which provides professional channel for management efficiency and market competition ability of Chinese enterprise,but it is still far from practice. In this paper,the concept,origin and inhibition factors of ingroup preference are elaborated. Based on the visual angle of ingroup preference,started from four dimensions( enterprise incentive system,talent management idea,psychological contract and employee communication consciousness),main problems existing in employee relationship management of modern enterprise are explored. It is specially emphasized that manager often holds the blame in front of dealing with the crisis after contradiction,which is " fatal point" neglected in employee relationship management of modern enterprise. To improve its core competitive power,enterprise must value harmonious relationship with employees.
文摘针对某轴承制造企业存在的生产管理问题,基于MRPⅡ理论,以Delphi6和SQL Server 2000为工具,开发了基于三层分布式C/S数据库结构的企业管理系统,详细介绍了其具体结构、功能模块,以及系统设计过程中的具体实现方法。该系统具有安全性高,可实现分布式数据处理,拥有精简的客户端,使用方便灵活等多种优点,实现了企业生产、销售库存等经营活动的全面管理。
