Understanding the changing role of public sector performance measurement in less developed countries

This article develops a framework for understanding changes in the demand for and supply of performance information in public sector organizations in less developed countries (LDCs). New Institutional Sociology (NIS) is used to argue that pressures from specific stakeholders stimulate organizations to produce particular performance information. The article distinguishes three groups of stakeholders (i.e. funding bodies, statutory boards and purchasers), and elaborates on the performance dimensions these stakeholders are interested in. The group of funding bodies, with their interest in financial performance information, used to be the most important group of stakeholders. However, statutory boards and purchasers are gaining importance as a result of recent public sector reforms, which include decentralization, marketization and the implementation of anti‐corruption programs. As a consequence of pressures coming from these stakeholders, new performance dimensions, such as the quality and quantity of services and the political governance structure, will be added to organizations' performance measurement (PM) systems. Whether these and other—often more traditional financial—performance dimensions will be balanced and integrated throughout organizations depends on the power positions of the various stakeholders. The arguments presented in this article intend to stimulate public sector organizations in LDCs to design and redesign PM systems as a response to changing stakeholder interests. Copyright © 2010 John Wiley & Sons, Ltd.     

论根本违约

根本违约是指当事人一方完全不履行合同主要义务或预期违约致使履行不能,其结果严重影响到另一方根据合同有权期待的经济利益的情形。设立根本违约制度的目的在于鼓励交易,最大限度地实现合同的社会价值。根本违约在联合国国际货物销售合同公约、国际商事合同通则、欧洲合同法原则等中均有所体现。我国涉外经济合同法吸收规定了这一制度。在新《合同法》中也采纳了这一制度,一方面作为一种法定的合同解除权的发生事由,另一方面实际上又对解除权的行使予以了非常有必要的限制,对于促进交易、限制解除权的滥用必将发挥重要作用。     

An empirical investigation of determinants of corporate social performance using multi-dimensional panel data analysis

An assessment of the determinants of corporate social performance (CSP) in emerging economies is still too fractured. This article contributes to general management literature by developing an empirical model based on the existing theoretical models rooted in neo-institutional theory (legitimacy approach), stakeholders management theory, agency theory, the resource-based view of the firm, slack resources argument, and managerial control theory. A robust, multidimensional, unweighted disclosure index was used to measure CSP. This article provides a methodologically and empirically more rigorous assessment of determinants of CSP compared to previous studies by performing panel data regression analysis on 307 firms for 10 years. The results reveal that the presence of a legal framework, board attributes (board size, board diversity, board interlocking), women on board, ownership pattern, financial performance, firm attributes (size, age, leverage), and industry characteristics affect CSP significantly. These findings provide very important clues to design pragmatic strategies to improve CSP.     

违约责任与风险负担

风险负担与违约责任是共同处理标的物毁损灭失案型的两项不同制度。在我国违约责任的归责原则实现了由过错责任向严格责任转化的情况下,风险负担制度的内涵与适用范围应作相应的调整。违约之际风险负担的处理涉及到这两项制度的协调与配合的复杂关系。在履行迟延期间标的物毁灭时,原则上应使违约方当事人承担风险。对质的不完全履行之际的风险负担问题,国际公约、各国或各地区立法不一,对我国现行法律进行体系解释可知,当买受人拒绝接受标的物或者解除合同的,由出卖人承担风险,否则则由买受人承担风险,不过,买受人仍享有违约救济权。在违约之际的风险负担问题上,我国现行法律还存在若干漏洞,应予填补。     

绵羊血浆阿维菌素荧光高效液相色谱检测法的建立

建立了一种绵羊血浆中阿维菌素 (AVM )荧光高效液相色谱 (HPLC)检测法。用甲醇提取绵羊血浆中的AVM ,并用ODS C18固相萃取法进行纯化 ,纯化后的AVM经干燥处理后 ,用三氟乙酸酐和N 甲基咪唑对其进行荧光衍生化 ,用荧光HPLC进行检测。本方法的最低检测限为 0 .1ng/mL ,在血浆AVM含量 2 .5～ 5 0 .0ng/mL范围内 ,标准曲线方程为Y =2 72 12x -10 412 (r =0 .9995 ) ,样品的平均回收率为 92 .0 2 %± 6.3 3 %。批内变异系数 1.98%～ 6.2 2 % ,批间变异系数 2 .3 1%～ 8.94%。检测结果显示 ,本方法灵敏度高 ,干扰少 ,重复性好。     

栀子苷在正常大鼠体内的药物代谢动力学和组织分布

目的 研究栀子苷(Jasminoidin,JA)在正常大鼠血浆中的药物代谢动力学和在肝、脾、肾、脑中的分布情况.方法 采用phenomenex C18色谱柱(4.6 mm×250 mm, 5 μm),流动相为乙腈-0.1%磷酸(20∶80),流速0.8 ml/min,检测波长238 nm,柱温30 ℃.大鼠按JA单剂量...     

稳压电源性能测试仪研制

针对线性稳压电源的性能指标测试过程繁琐、测量结果不理想等问题，我们采用单片机技术实现了全自动测量，将测量中所需的自耦调压器、滑线变阻器、各种测量仪表（交流电压表、精密直流电压表、精密电流表、交流毫伏表）分别设计成智能仪表，自动输出和测量稳压电源需要的工频信号和输出的电压、电流信号，同时进行指标的计算，实时显示稳压电源的性能指标，根据需要可由微型打印机输出测量结果。     

HPLC测定复方丹皮酚凝胶中丹皮酚含量

目的:建立复方丹皮酚凝胶中丹皮酚的含量测定方法.方法:采用高效液相色谱法,色谱柱为SHIMADZU VP-ODS(4.6 mm×150 mm, μm),流动相为甲醇-水(50∶50),检测波长为274 nm.结果:丹皮酚进样量为0.05～0.30 μg时呈良好的线性关系(r =0.999 8).平均回收率为100%,SD为0.87%(n =5).结论:PLC法可用于复方丹皮酚凝胶的质量控制.     

同事排斥对新入职毕业生工作绩效的影响 ：情绪智力的调节作用

职场排斥不利于高校毕业生的角色适应和绩效提升。本研究基于资源保存理论,从职场排斥现阶段研究较少的同事角度入手,探讨同事排斥、情绪智力对新入职毕业生工作绩效的影响。研究发现:(1)同事排斥负向影响工作绩效(任务绩效、关系绩效);(2)情绪智力正向影响工作绩效(任务绩效、关系绩效);(3)情绪智力负向调节同事排斥与任务绩效的关系,即情绪智力会弱化同事排斥对新入职员工任务绩效的负面效应。     

股权分置改革有效改善了公司绩效吗？——基于双重差分模型的估计

本文基于2004年到2008年上市公司样本数据,研究股权分置改革的政策有效性。考虑到股权分置改革的分批逐步推进特性,本文运用双重差分方法进行分析。研究结果发现,股权分置改革显著改善了公司绩效,总资产收益率提高了2．19％,并且股改具有一定的持续效应,股改当年总资产收益率提高了1．14％,股改后第一年进一步提高1．69％,但第二年开始股改政策效应减弱,在第三年甚至变为显著为负的影响。本文的研究对于认识股权分置改革的有效性及其长期影响有重要意义。