Two complementary firms＇ information sharing and security investment are investigated. When two complementary firms with heterogeneous assets are both breached, it is assumed that they suffer different losses which a...Two complementary firms＇ information sharing and security investment are investigated. When two complementary firms with heterogeneous assets are both breached, it is assumed that they suffer different losses which are associated with their information assets. Some insights about optimal strategies for the firms and the attacker are obtained by the game theory, which forms a comparison with those derived from substitutable firms, and those derived from complementary firms with homogenous loss. In addition, both the unit transform cost of investment and the extent of firms＇loss affect the optimal strategies.Assuming that firms can control information sharing, security investments and both of them, respectively, the effect of the social planner is further analyzed on the information sharing, firms＇ aggregate defence, the aggregate attack and social total cost. Finally, some policy advice is provided through numerical simulation. Results show that firms are willing to choose security investment centrally rather than individually, but an intervention in information sharing by the social planner may not necessarily be preferable.展开更多
This paper examines whether China＇s labor cost is too high and rising too fast from the five aspects of macro distribution, corporate cost structure, labor productivity, labor cost structure and international compari...This paper examines whether China＇s labor cost is too high and rising too fast from the five aspects of macro distribution, corporate cost structure, labor productivity, labor cost structure and international comparison, shedding light on the real causes of rising labor cost. On the basis of our analysis, we propose a few policy recommendations on China＇s macroeconomy and corporate development.展开更多
An ADS （automated dispensing system） was implemented in our hospital pharmacy in 2008 to optimize and secure the medication process. The main objective of this study was to compare the projected and the real ROI （r...An ADS （automated dispensing system） was implemented in our hospital pharmacy in 2008 to optimize and secure the medication process. The main objective of this study was to compare the projected and the real ROI （return on investment）, after seven years of use. ROI was calculated annually （from 2008 to 2015）, by deducting the cost of investment （ADS buying and implementation, maintenance, repairs and ADS upgrade） from the cost saving （drugs stock reduction and decrease of pharmacy staff dedicated to global dispensing）. In 2015, total costs saving （＋$1,141,987） were divided between decreasing drug stock value and reduction of pharmacy staff. Total costs of investment （-$978,656） were acquisition, maintenance, repairs and an unplanned upgrade costs. Finally, the real ROI was ＋$163,331 after seven years of use. In 2008, projected ROI was ＋$410,786. The real payback period has been increased by approximately two years （six years of use, instead of four years as expected）. Despite their cost, ADSs are a worthwhile investment, leading to a ROI within a few years. These economic considerations should be put into perspective with optimization of drugs stock management, greater efficiency of the global dispensing process, securitization of medication process and redeployment of pharmacy staff.展开更多
Human resource accounting is related with intellectual capital in literature. This study adds another dimension for human resource accounting field. It is costs, human resource management related costs. Research topic...Human resource accounting is related with intellectual capital in literature. This study adds another dimension for human resource accounting field. It is costs, human resource management related costs. Research topic is intellectual capital and human resource costs in human resource accounting. Research question is that human resource accounting is technic of management accounting. Research methodology is the case study approaches. Main result of study is that human resource costs are recorded in financial accounting and this information might be used by human resource leaders and other executives. Further, human resource of company may be recorded as intellectual capital in balanced sheet. Quantity of record might become total compensation of firms. In conclusion, HR accounting is management accounting technic with its support for information role and decision-making role.展开更多
Municipalities are autonomous economic and administrative entities, with common actions and responsibilities. Moreover, all Municipalities are quite different considering specific characteristics, such as geographic, ...Municipalities are autonomous economic and administrative entities, with common actions and responsibilities. Moreover, all Municipalities are quite different considering specific characteristics, such as geographic, demographic, and economic. The aim of this research is to separate the entire sample of Municipalities in Greece into categories, based on the effectiveness of financial management and financial performance into effective and ineffective ones. For the separation of the sample into groups, cluster analysis was preferred. For this reason, three variables were used： the lending capacity of the Municipality, flexibility in making non-investment costs, and flexibility in investment spending. These three variables were considered to be the key dimensions of effectiveness in financial management and therefore their use, representatively describes the effectiveness of Greek Municipalities. Thus, this paper presents the literature review of the financial effectiveness of Municipalities and the methodology of an empirical research through structured questionnaire that was sent to the entire population of Greek Municipalities, characterized in this way with considerable heterogeneity. In this way, it investigates the views of Mayors in the two categories of Municipalities （effective and non effective financial management and financial performance） as regards： （a） the biggest problems faced by the citizens in their Municipality, and （b） the biggest personnel problems faced by their Municipality. Concluding, the prioritization of both problems seems to be the same for both groups of Municipalities. The frequency of responses differs slightly and differences are not so large that financial performance can be considered to affect respondents＇ opinions.展开更多
As an important component of the multi-level capital market, the growth enterprise market plays an important role in improving China＇s capital market. The GEM listed companies in information technology industry as an...As an important component of the multi-level capital market, the growth enterprise market plays an important role in improving China＇s capital market. The GEM listed companies in information technology industry as an example, from the four aspects of the profit quality of listed companies, asset quality, growth quality, solvency, calculation of 83 listed companies of the weighted rate of return on net assets, net operating rate of 12 financial indicators, and through the SPSS21.0 analysis results of factor analysis, comprehensive evaluation the formation of the information technology industry, the financial quality of the gem, to provide a scientific basis for the decision to GEM listed companies healthy development.展开更多
Social and economic development, the deepening of the reform of our government have higher requirements, then the Government is an important step in the implementation of human resources outsourcing, is now the phenom...Social and economic development, the deepening of the reform of our government have higher requirements, then the Government is an important step in the implementation of human resources outsourcing, is now the phenomenon of corporate human resources outsourcing has been very common, the Government also needs further enterprise, This paper studies the cost-benefit analysis of government human resource outsourcing by deepening the understanding of human resource management and the comparative analysis of government and enterprise human resource management to verify whether it is feasible and the way to outsource human resource management. The content has made the detailed analysis, to study our country government＇s human resources outsourcing question has the vital significance.展开更多
In this paper, we conduct research on the applications of case studies and role playing methods on the enterprise strategic management course teaching. Training is an important part of the enterprise human resources m...In this paper, we conduct research on the applications of case studies and role playing methods on the enterprise strategic management course teaching. Training is an important part of the enterprise human resources management. For enterprises is a kind of novel important human capital investment, as well as other capital investments, both benefits. Also be risky, because of the risks and benefits is coexistence, indivisible. To deal with the mentioned challenge, we combine the novel and state-of-the-art training methodology to maximize the effectiveness of the training process. In the article, we cast our new opinion together with the prospect for the future.展开更多
基金The National Natural Science Foundation of China(No.71371050)
文摘Two complementary firms＇ information sharing and security investment are investigated. When two complementary firms with heterogeneous assets are both breached, it is assumed that they suffer different losses which are associated with their information assets. Some insights about optimal strategies for the firms and the attacker are obtained by the game theory, which forms a comparison with those derived from substitutable firms, and those derived from complementary firms with homogenous loss. In addition, both the unit transform cost of investment and the extent of firms＇loss affect the optimal strategies.Assuming that firms can control information sharing, security investments and both of them, respectively, the effect of the social planner is further analyzed on the information sharing, firms＇ aggregate defence, the aggregate attack and social total cost. Finally, some policy advice is provided through numerical simulation. Results show that firms are willing to choose security investment centrally rather than individually, but an intervention in information sharing by the social planner may not necessarily be preferable.
文摘This paper examines whether China＇s labor cost is too high and rising too fast from the five aspects of macro distribution, corporate cost structure, labor productivity, labor cost structure and international comparison, shedding light on the real causes of rising labor cost. On the basis of our analysis, we propose a few policy recommendations on China＇s macroeconomy and corporate development.
文摘An ADS （automated dispensing system） was implemented in our hospital pharmacy in 2008 to optimize and secure the medication process. The main objective of this study was to compare the projected and the real ROI （return on investment）, after seven years of use. ROI was calculated annually （from 2008 to 2015）, by deducting the cost of investment （ADS buying and implementation, maintenance, repairs and ADS upgrade） from the cost saving （drugs stock reduction and decrease of pharmacy staff dedicated to global dispensing）. In 2015, total costs saving （＋$1,141,987） were divided between decreasing drug stock value and reduction of pharmacy staff. Total costs of investment （-$978,656） were acquisition, maintenance, repairs and an unplanned upgrade costs. Finally, the real ROI was ＋$163,331 after seven years of use. In 2008, projected ROI was ＋$410,786. The real payback period has been increased by approximately two years （six years of use, instead of four years as expected）. Despite their cost, ADSs are a worthwhile investment, leading to a ROI within a few years. These economic considerations should be put into perspective with optimization of drugs stock management, greater efficiency of the global dispensing process, securitization of medication process and redeployment of pharmacy staff.
文摘Human resource accounting is related with intellectual capital in literature. This study adds another dimension for human resource accounting field. It is costs, human resource management related costs. Research topic is intellectual capital and human resource costs in human resource accounting. Research question is that human resource accounting is technic of management accounting. Research methodology is the case study approaches. Main result of study is that human resource costs are recorded in financial accounting and this information might be used by human resource leaders and other executives. Further, human resource of company may be recorded as intellectual capital in balanced sheet. Quantity of record might become total compensation of firms. In conclusion, HR accounting is management accounting technic with its support for information role and decision-making role.
文摘Municipalities are autonomous economic and administrative entities, with common actions and responsibilities. Moreover, all Municipalities are quite different considering specific characteristics, such as geographic, demographic, and economic. The aim of this research is to separate the entire sample of Municipalities in Greece into categories, based on the effectiveness of financial management and financial performance into effective and ineffective ones. For the separation of the sample into groups, cluster analysis was preferred. For this reason, three variables were used： the lending capacity of the Municipality, flexibility in making non-investment costs, and flexibility in investment spending. These three variables were considered to be the key dimensions of effectiveness in financial management and therefore their use, representatively describes the effectiveness of Greek Municipalities. Thus, this paper presents the literature review of the financial effectiveness of Municipalities and the methodology of an empirical research through structured questionnaire that was sent to the entire population of Greek Municipalities, characterized in this way with considerable heterogeneity. In this way, it investigates the views of Mayors in the two categories of Municipalities （effective and non effective financial management and financial performance） as regards： （a） the biggest problems faced by the citizens in their Municipality, and （b） the biggest personnel problems faced by their Municipality. Concluding, the prioritization of both problems seems to be the same for both groups of Municipalities. The frequency of responses differs slightly and differences are not so large that financial performance can be considered to affect respondents＇ opinions.
文摘As an important component of the multi-level capital market, the growth enterprise market plays an important role in improving China＇s capital market. The GEM listed companies in information technology industry as an example, from the four aspects of the profit quality of listed companies, asset quality, growth quality, solvency, calculation of 83 listed companies of the weighted rate of return on net assets, net operating rate of 12 financial indicators, and through the SPSS21.0 analysis results of factor analysis, comprehensive evaluation the formation of the information technology industry, the financial quality of the gem, to provide a scientific basis for the decision to GEM listed companies healthy development.
文摘Social and economic development, the deepening of the reform of our government have higher requirements, then the Government is an important step in the implementation of human resources outsourcing, is now the phenomenon of corporate human resources outsourcing has been very common, the Government also needs further enterprise, This paper studies the cost-benefit analysis of government human resource outsourcing by deepening the understanding of human resource management and the comparative analysis of government and enterprise human resource management to verify whether it is feasible and the way to outsource human resource management. The content has made the detailed analysis, to study our country government＇s human resources outsourcing question has the vital significance.
文摘In this paper, we conduct research on the applications of case studies and role playing methods on the enterprise strategic management course teaching. Training is an important part of the enterprise human resources management. For enterprises is a kind of novel important human capital investment, as well as other capital investments, both benefits. Also be risky, because of the risks and benefits is coexistence, indivisible. To deal with the mentioned challenge, we combine the novel and state-of-the-art training methodology to maximize the effectiveness of the training process. In the article, we cast our new opinion together with the prospect for the future.
