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商誉基本概念探微 被引量:15
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作者 邓小洋 《河北经贸大学学报》 2001年第2期62-67,共6页
作者从法学、经济学等不同的空间范围内对商誉的概念问题进行了透视,从会计学的角度对商誉概念 问题进行了诠释,运用系统论的观点对商誉概念构筑进行了尝试性的探索,提出了商誉的实质在于各要素有机 结合所产生的“协同效应”的缺点。
关键词 总计价账户 超额怀益 好感价值 核心商誉 协同效应观
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Sustaining the Gains of Change: Lessons for Organizational Leadership 被引量:1
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作者 Xolani Ngonini Ola Busari 《Management Studies》 2017年第6期606-620,共15页
With the aim of drawing valuable lessons for the management and planning of similar business transformation initiatives, this paper critically evaluates a change project at an organization in South Africa, from three ... With the aim of drawing valuable lessons for the management and planning of similar business transformation initiatives, this paper critically evaluates a change project at an organization in South Africa, from three inter-woven dimensions: creating the climate for change, engaging and enabling the organization, and sustaining change. Firstly, a key achievement demonstrates that attempts to create a conducive climate for change should recognize that the unit of change in any organization is, ultimately, the individual. Levers for such initiatives should navigate the macro-organizational change narrative and translate change generalities into specific individual actions and behaviors. Secondly, learning from an implementation gap, similar efforts would gain better traction in engagement and empowerment by leveraging on an influential cross-functional team made up of enthusiastic supporters of the required change, to foster ownership and to embrace change across the organization. Key characteristics that should be represented on the team include leadership skills, expertise, credibility, effective communication, and a sense of urgency. Thirdly, in terms of sustaining change, twin lessons surge to the fore. On a positive note, by progressing its values-set into an annual staff award, there is a pointer to the potential of innovatively encouraging and rewarding employees to live the value qualities. And, on the flip side, a need is underscore of the critical role of seamless executive leadership, providing ongoing co-creating windows for instilling positive attitudes and creating synergies among related strategic initiatives. 展开更多
关键词 organizational leadership South Africa sustaining change TCTA
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