公务员体系中“高技能型”人力资源对组织绩效影响——基于税收征管部门的实证研究

2016年,税务部门的公务员出现了较为普遍的离职现象,这引发了对公共部门中高技能型员工的激励问题的思考。本文收集了湖北省84县(市)级国税部门的人力资源和税收征管数据,采用PSTR模型检验了公共部门中高端人力资源影响组织绩效的机制。研究发现,目前基层税务机关普遍存在着高端专业人才的瓶颈,这导致了税收征管体系中冗员与高端人才缺乏并存的后果,直接制约着中国税收征管体制的整体改革。由于对"高技能型"员工激励机制的缺乏,未来公务员体系中的"高技能型"人才可能会进一步流失。在当前职务-职级改革的基础上,应进一步推进公务员体系的绩效薪酬激励改革。

新型雇佣关系结构模型构建及实证研究

处于变革时代的组织和员工正经历雇佣关系、心理契约和职业生涯管理观念等一系列变化的挑战,构建新型雇佣关系应对挑战早已成为企业和员工的共同愿望和责任。本文基于组织支持理论、心理契约理论和个人—组织契合理论,从价值观层面、能力层面和需求层面构建了包括组织和员工相互承诺、相互投入、共同担责的新型雇佣关系结构模型。通过对50家企业管理者和员工的调查,获得216对有效问卷,并运用SPSS19.0和LISR EL8.7对样本数据进行了统计分析,证实了相互承诺、相互投入、共同担责对组织绩效和职业成功均具有正向影响,并进一步论证了新型雇佣关系能够显著预测组织绩效和职业成功。本研究站在组织和员工双重视角构建的新型雇佣关系结构模型,不仅丰富了雇佣关系理论,使个人—组织契合理论的价值得以拓展,而且为组织和员工如何共同应对雇佣关系变化提供了观念、策略和行为导引,为在新型职业生涯下如何实现提高组织绩效、达成职业成功的双赢目标提供了行动指南。

Mediation of Computerized Accounting System （CAS） Adoption on Relationship Between Environmental Uncertainty and Organizational Performance

This paper investigates the mediation of the adoption of computerized accounting system （CAS） on the relationship between environmental uncertainty and organizational performance. The authors use factor analysis, path analysis, and regression model to examine the effects of CAS adoption on the relationship between environmental uncertainty and organizational performance. The findings reveal that the adoption level of CAS is positively associated with organizational characteristics, environmental uncertainty, and organizational performance, and the usage of CAS has a statistically significant mediating effect on the relationship between environmental uncertainty and organizational performance. This paper will be significant to business managers in the decision to adopt CAS.

The Use of the ICTs in the Value Chain Proce,;ses and Their Impact on Organizational Performance

Companies are currently immersed in a process of competitiveness, which is increasingly more complicated to achieve differentiation that can guarantee you the preference of customers and consequently the success of the organization. It becomes partly crucial for the organization to be in the dynamics of the sector and market where it operates and wants its consolidation, because value systems become strategic elemente that play a role as key factors of success in organizations seeking priority intend to increase their organizational performance. Given the above, this research seeks to get to identify strategic uses of information and communication technologies in the processes of the value chain in small commercial businesses in Mexicali, aiming to contribute to the improvement of the competitiveness of the same. It is in this sense that the technologies of information and communication have become a powerful tool that will allow them to be innovative, cost-effective and this will have an impact on the performance of the organization that will allow you to improve your service, interact with customers and suppliers, and above all more efficiently meet their own needs and organizational expectations. This research was exploratory and within the relevant findings, coming to the conclusion that it is necessary to focus more emphatically on the client; organizations have deficiencies in relation to the strategic use of ICTs to streamline their billing, manufacturing, distribution, and storage of your products, activities highlighting this if they don＇t have a reconsideration in this aspect, at the risk of offset in terms of its competitors which would mean ceasing to be option on the market, stressing that this not only will be a trigger factor in mature companies, but those who need to improve their service and that they will serve as input for the conduction of processes along the value chain. The research is exploratory in nature, as evidenced in the use of the ICTs focused on the man~,gement of the value chain and its relationship with different variables of such management, making that they are discovered behaviors on the structure of the value chain able to generate sustainable benefits and contribute to the improvement of the competitive position of the companies involved in this study.

Using SEM to Verify the Impacts of Accumulated Intellectual Capital on Organizational Performance of Taiwan Listed Biotechnology Companies With the Moderator of Brand Equity

The main purpose of this study is to verify the influence of accumulated Intellectual Capital （IC） on the organizational performance of biotechnology companies listed on the Taiwan Stock Exchange, with brand equity being the moderating variable. Financial and marketing section chiefs or employees of higher levels at Taiwan listed biotechnology companies were interviewed, with the companies＇ ROE （return on equity） data obtained from the Taiwan Economic Journal （TEJ） database. While convenience sampling was used to yield knowledge from the population, the linear Structural Equation Modeling （SEM） was adopted to verify the goodness-of-fit effects among the overall model, structural model, and measurement model. Findings from this study show that, at Taiwan listed biotechnology companies, IC accumulation and increased brand equity have significantly interactive influences on organizational performance.

Is ＂Happy Worker＂ More Productive

The hypothesis ＂happy productive worker＂ states that happy employees, whose needs are satisfied in their workplace, have greater performance than unhappy employees. Therefore, the purpose of this research is to examine empirically the effects that job satisfaction and well-being at work generate on the individual job performance, investigating the moderating role that the components of the organizational structure play in this relationship. To achieve the main objective, some secondary objectives were proposed： （1） test the predictive effect of well-being, satisfaction, personal, and professional variables on individual performance; and （2） test the moderating effect of the components of the organizational structure in the relationship among well-being, satisfaction, and individual job performance. This research originates of a consolidated statement for the business society, but very few empirical studies. This way, the hypothesis consisted in the components of the organizational structure will positively enhance the relationship among well-being at work, job satisfaction, and individual job performance. The final sample consisted of 134 participants, of a clinical laboratory and of federal court of justice. For the development of the questionnaire, four instruments were used; one for each construct. The proposal has four relationship variables and the statistical procedure used to test this hypothesis was multiple linear regressions. Considering the hypothetical theoretical model presented, personal and professional variables are predictors of job performance; thus, these variables were also included as independent variables. The results of the regression model showed that the variables ＂age＂, ＂well-being at work＂, ＂job satisfaction＂, and ＂components of organizational structure＂ are responsible for explaining 64% of the variance of the variable criteria and individual job performance The moderating role of the variable ＂components of organizational structure＂ was also observed, because its inclusion increased the explained variance of the dependent variable. After all the discussions developed, the two main contributions appear： （1） the predictive effect of well-being at work in relation to performance and （2） identifying the moderating effect of the components of the organizational structure.

Enhancing Organization＇s Performance Through Effective Vision and Mission

Organizations, no matter their kinds, are established to serve specific societal needs. The success of an organization depends on its ability to direct the energies of its members in effectively serving these needs. The primary motive for the existence of any organization is often expressed in its mission. It is heartwarming that most Nigerian organizations （profit and non-profit alike） have mission statements conspicuously displayed in their front offices However, the efficacies of these mission statements in securing the needed employees support and commitment have not being fully investigated within the Nigerian context. The authors used structured questionnaires to elicit required responses from respondents＇ employees of various Nigerian organizations. It was affirmed that the statements of properly formulated and communicated missions are potent tools in the hands of management in unleashing employees＇ commitment and improving organizational performance. It was recommended that Nigeria organizations should move beyond the use of mission statements as mere ＂slogans＂ and open up employees＇ ＂eyes to see how their daily tasks and roles as enshrined in the vision and mission can move the organization towards the attainment of its objectives

Research on organizational performance in human resource management practices

In this paper, we analyzed the status of human resource management practices in western China state-owned and state holding enterprises azld private enterprises, and found that there are differences in the nature of the business combination of different patterns of human resource management practices.

Model Analysis of the Relationship Between Strategic Organization Knowledge and the Use of Information Systems in Firm Performance in Brazil

Information Technology （IT） consolidates as an essential element to support the business strategies to survive and rapidly adapts to changes in the competitive environment. This paper examines the impact of the use of information systems （IS） and strategic organization knowledge （SOK） on firm performance in 150 Brazilian companies. The study uses partial least squares structural equation modeling （PLS-SEM） and establishes models to express the relationship among the constructs examined. The study identifies that the direct influence of 1S use on performance is moderately significant. However, when mediated by orientation strategy, the total effect of IS use on firm performance is demonstrated to be highly significant. The model explains 54% of the variability of firm performance and confirms IS use as a fundamental resource to support strategic business processes.

Developing Public Sector Cost Accounting Systems Case Finnish Defence Forces

This paper addresses the relationship between ＂new＂ and the ＂old＂ public performance management; the dialogue between imported idealistic designs and the inherently stable existing （performance） management systems （Carmona ＆ Gronlund, 2003; Hyvonen, Jairvinen, Pellinen, ＆ Rahko, 2009; Scapens ＆ Ter Bogt, 2009）. We see the co-existence of imported and traditional, both idealistic and realistic models of performance management as problematic. Such performance management models are based on different institutional logics that are the taken-for-granted rules guiding behavior of field-level actors, and related practices that predominate in an organizational field. These logics help to explain connections that create a sense of common purpose and unity within an organizational field （Scott, 2001; Kitchener, 2002）. The purpose of this paper is to analyze and illustrate how institutional pressures for management accounting change are formed. Most studies on change and stability of management accounting pay little attention on how institutional pressures for accounting change are formed, especially on the political field level. Our study demonstrates how various actors at the political field level participate in creating institutional pressures in diverse and sometimes contradictory ways. Drawing on archival data and 20 interviews with public officials, we seek to illustrate how different organizational field-level actors＇ views on implementing cost accounting differ, and how these views have influenced the outcome of cost accounting development in the Finnish Defence Forces. Our results suggest that contradictory institutional logics exist in relation with Finnish central government management-by-results, performance management and cost accounting systems. A value-for-money ideology in the armed forces sector （see e.g., Gr6nlund ＆ Catasus, 2005） at times seems to challenge and even contradict the ＂legalistic＂ tradition of developing cost accounting that conforms to budgetary laws and statues. Similarly, the New Public Management based performance prism model （Fryer, Antony, ＆ Ogden, 2009; Neely, Adams, ＆ Crowe, 2001）, when implemented at a local level, seems to conflict with notions common in accounting literature, according to which management accounting systems should be aligned with organizations＇ strategy and structure （see e.g., Abemethy, Lillis, Brownell, ＆ Carter, 2001）.

The Effects of Organization Context, Investment Strategy, and Entry Mode on Management Performance： An Analysis of Taiwan Residents Enterprises in China Mainland

Among the top 1,000 Taiwan Residents enterprises in China listed by the database of Commercial Times in 2012, 763 of them witnessed revenue growth and 864 of them were in profits. This paper seeks to identify the reasons behind such a stellar performance by conducting an empirical study on the top 500 Taiwan Residents businesses in the database. The results suggest that： （1） the larger the investment into China, the better the business performances; （2） the higher the ownership by Taiwan Residents firms for the outward investments to China, the better the business performances; （3） compared to investments in IT, technology and machinery, the outward investments from Taiwan to China achieve better returns in commodity, energy, and mining; （4） compared to investments in Eastern, Central, and Western China, the investments in Chinese municipalities generate better returns.

Effect of Social Capital on Performance of Smallholder Farmer Organizations in Western Kenya

Development literature has recently promoted the use of producer organizations in linking farmers to better-paying commodity markets. However, empirical studies find mixed performance of such organizations. This study examines the producer organizations＇ internal factors that may explain the differences in the performance of producer organizations. The study specifically analyzes the role of social capital, within a producer organization, on the performance of such organization using quantitative techniques. The level of commercialization is used as proxy of organization＇s performance. The study finds that social capital positively affects the performance of producer organizations. These findings imply that development strategies that target the promotion commercialization of smallholder agriculture through producer organizations should pay attention to the internal factors within such organizations.

Microstructure and performance evaluations on Q&P hot stamping parts of several UHSS sheet metals

Hot stamping(press hardening) is widely used to fabricate safety components such as door beams and B pillars with increased strength via quenching. However, parts that are hot-stamped from ultra-high-strength steel(UHSS) have very limited elongation,i.e., low ductility. In the present study, a novel variant of hot stamping technology called quenching-and-partitioning(Q&P) hot stamping was developed. This approach was tested on several UHSS sheet metals, and it was confirmed that this method can be used to overcome the drawbacks associated with conventional hot stamping. The applicability of Q&P hot stamping to each of these steels was also assessed. The part properties and performances of three widely used ultra-high-strength sheet metals, B1500 HS,27 SiMn, and TRIP780, were evaluated through tensile testing and microstructural observations. The results demonstrated that the ductility of Q&P hot-stamped sheet metals was notably higher than that of the conventionally hot-stamped parts because Q&P hot stamping gives rise to a dual-phase structure of both martensite and austenite. Further, material tests demonstrated that the Q&P treatment had positive effects on all three selected materials, of which TRIP780 had the best ductility and the highest value of the product of strength and plasticity. Scanning electron microscopy images indicated that the silicon in the steels could limit the formation of cementite and would, therefore, improve the mechanical properties of Q&P hot-stamped products.