Suchergebnisse

The Chinese government established the Act on Commercial Banks 1995 to enforce and regulate commercial banking activities. The government envisaged that the Act, together with other bank reforms, would improve credit risk management practice among commercial banks, hence, prompting the banks to reduce and ultimately stop local government directed policy lending to state-owned enterprises (SOEs). This paper examines the lending behavior of a government-controlled commercial bank before and after the passage of the Act. We find that the bank tightened control of the credit risk of borrowers after the passage of the Act. We also find that SOEs are charged a rate of interest higher than that charged to private firms.

Résumé L'objet de cette réflexion est de proposer des éléments d'explication du succès croissant de la culture d'audit et du renforcement des contrôles qui l'accompagne. Les thèses du New Public Management , la doctrine qui alimente les politiques de réforme de l'État des pays occidentaux, sont plurielles. La première conséquence de cet engouement, déjà observée en Grande-Bretagne, est la réactivation et la différenciation de multiples instances de régulation du gouvernement internes à l'État et en charge de fonctions d'audit, d'inspection, d'évaluation et de surveillance. Ainsi, la désagrégation des structures administratives ("agencification", décentralisation, privatisations, etc.) s'accompagne d'un phénomène moins perçu : la création de nouvelles bureaucraties du contrôle. Les effets attendus et souvent pervers de ces dispositifs sur les pratiques administratives sont multiples.

The ecological turn in water management has usually been interpreted as a political andcultural rather than technical and professional accomplishment. The dynamics of theuptake of ecological expertise into hydraulic engineering bureaucracies have not beenwell described. Focusing on the controversy around the damming of the Oosterscheldeestuary in the Netherlands in the 1970s, this article shows how public environmental politicstransformed the politics of interprofessional competition. Andrew Abbott's conceptof "jurisdictional vacancies" is mobilized to illuminate how ecologists took advantageof the political bankruptcy of the Dutch coastal engineering agency to extend their professionaljurisdiction. The subsequent "ecologization" of Dutch coastal engineeringwas successful, however, only because the ecologists were able and willing to adapt theirpractices to the professional culture of the hegemonic civil engineers.

AbstractEnvironmental management systems are being implemented in many sectors of industry in order to assist organizations to (a) comply with legal requirements minimizing impacts on the environment, (b) reduce waste, and (c) gain an advantage in the market place. This paper provides guidance on the elements which should be incorporated into an environmental management system for finfish aquaculture operations in the UK.

Most business schools use case studies in their courses. However, these are typically based on past cases and assigned to students to solve. This book describes a new approach for teaching with case studies, which was developed and applied successfully at TUM School of Management. In this approach, student teams write and solve their own case study on a topic concerning current and future businesses. A case can thus be on their own startup or a strategic decision of existing companies. During the course, the students receive intensive coaching while selecting and developing the case topic by the course advisors as well as feedback by industry experts and executives for whom the case is actually a burning question. The authors present 17 cases covering strategic questions for startups and technology companies such as Deutsche Post, BMW, Ryanair, Lufthansa, Stadtwerke München, Fielmann, adidas, Siemens, Caribou Biosciences, eon, Airbus, Unicredit and UBS.

Le management est considéré par les penseurs et les spécialistes des sciences humaines et sociales, le concept majeur du 20ème siècle. Il est appliqué dans différents secteurs de la société postmoderne notamment en économie, politique, éducation et la santé, dès lors qu'il s'agit d'un engagement collectif nécessitant des efforts de coordination, en vue d'atteindre un objectif commun. Toutefois, l'usage du management donne lieu au niveau théorique à une multitude de définitions et une ambiguïté du sens. Par conséquent, nous assistons aujourd'hui à deux visions différentes qui ont des répercussions au niveau de la formation des managers, ainsi que dans l'exercice des fonctions de management dans les organisations. Cette différence est due à la traduction du management en anglais, par le mot gestion en français. L'objectif de cet article est de mettre en lumière l'origine de cette ambigüité au niveau du sens, et de dresser un portrait de ses effets au niveau théorique et opérationnel.

Le management est considéré par les penseurs et les spécialistes des sciences humaines et sociales, le concept majeur du 20ème siècle. Il est appliqué dans différents secteurs de la société postmoderne notamment en économie, politique, éducation et la santé, dès lors qu'il s'agit d'un engagement collectif nécessitant des efforts de coordination, en vue d'atteindre un objectif commun. Toutefois, l'usage du management donne lieu au niveau théorique à une multitude de définitions et une ambiguïté du sens. Par conséquent, nous assistons aujourd'hui à deux visions différentes qui ont des répercussions au niveau de la formation des managers, ainsi que dans l'exercice des fonctions de management dans les organisations. Cette différence est due à la traduction du management en anglais, par le mot gestion en français. L'objectif de cet article est de mettre en lumière l'origine de cette ambigüité au niveau du sens, et de dresser un portrait de ses effets au niveau théorique et opérationnel.

The nature and practical dimensions of leadership in the context of international human resource management are clarified. The emphasis is placed on basic leadership theories, leadership styles and the role of the global leader as a prerequisite for success in international business. The main leadership style of management as a manifestation of the cultural factor in the USA, Mexico, Brazil, Sweden, Germany, Japan, South Korea and South Africa is considered. The practical dimensions of leadership are illustrated through a comparative analysis between the international car companies "Toyota" and "Audi". The essence and importance of successful leadership in non-governmental organizations as a factor for their survival is specified.

This report analyses mediation and mediators in Swedish nuclear waste management. Mediation is about establishing agreement and building common knowledge. It is argued that demonstrations and dialogue are the two prominent approaches to mediation in Swedish nuclear waste management. Mediation through demonstration is about showing, displaying, and pointing out a path to safe disposal for inspection. It implies a strict division between demonstrator and audience. Mediation through dialogue on the other hand, is about collective acknowledgements of uncertainty and suspensions of judgement creating room for broader discussion. In Sweden, it is the Swedish Nuclear Fuel and Waste Management Co. (SKB) that is tasked with finding a method and a site for the final disposal of the nation's nuclear waste. Two different legislative frameworks cover this process. In accordance with the Act on Nuclear Activities, SKB is required to demonstrate the safety of its planned nuclear waste management system to the government, while in respect of the Swedish Environmental Code, they are obliged to organize consultations with the public. How SKB combines these requirements is the main question under investigation in this report in relation to materials deriving from three empirical settings: 1) SKB's safety analyses, 2) SKB's public consultation activities and 3) the 'dialogue projects', initiated by other actors than SKB broadening the public arena for discussion. In conclusion, an attempt is made to characterise the longterm interplay of demonstration and dialogue in Swedish nuclear waste management.

Importance. The goal of the strategy for sustainable development of the Russian Federation is to ensure stable indicators of economic growth, as well as to solve socio-economic, industrial, technological and environmental problems on the basis of optimal use of innovative and scientific and technical potential, updating equipment and technologies, and expanding sales markets. At the same time, the effectiveness of the innovation process itself will largely depend on the readiness of economic entities to introduce and use modern knowledge-intensive technologies, which may manifest themselves in tax policy.Objectives. Justification and clarification of the facts that tax management is an integral part of the entire tax policy and is a system of principles and methods in the development and implementation of management decisions, the choice of the tax system, the calculation of tax payments, as well as constant monitoring of their implementation.Methods. The instrumental and methodological apparatus of the research is based on the use of General scientific and special methods, including abstract-logical, monographic, computational and constructive, methods of risk analysis, economic and mathematical modeling, graphic, methods of multidimensional statistical analysis, content analysis.Results. At all times, taxes have been the most important tool of state regulation, implementing the main tasks of the state. Taxation creates tax relations that need to be properly regulated through the application of tax legislation. This interaction encourages economic entities to manage their tax payments. Therefore, they begin to apply in their activities a wide variety of methods of making managerial decisions, called tax management in the market. Tax management is a management model of tax management implemented by taxpayers in a macro-economic environment that exploits their production capacity. Tax administration, as part of the market economy management system, is a relatively new area of knowledge in Russia, which was formed in the late XX-early XXI centuries. In particular, tax management appeared in the economic environment, i.e. in practice. Attempts to generalize and develop this category took place much later.Conclusions and Relevance. The article presents the author's concept of accounting and tax management analysis in a trade organization, which reflects a number of aspects of the concept: system representation of information resources, means and sources of information, forms and methods of transmitting various data. This will be the basis for integrating the information base that meets the needs and requests of tax administration.

"This book provides a practical understanding of the tools and techniques for planning and controlling projects. It emphasizes the difference between various tools and techniques and determines how these can be applied during different phases of the project lifecycle. This book presents not only an understanding of necessary project management tools and techniques but also videos to demonstrate the concepts. If readers do not have the Microsoft Project software, they can still view the text and videos on the companion website known as the "Library" http://www.tech.uh.edu/projectnmotion/"--

This second edition is a major revision and update of Rehabilitation and Disability: Psychosocial Case Studies. The role and function of the rehabilitation counselor is described relative to the principles and practices of case management in the vocational rehabilitation process. The first chapter describes landmark legislation that has ensured the human and civil rights of persons with disabilities. The author relates changes to those of the consumerism movement, as persons with disabilities move from passive recipients of services to active participants capable of steering their own future

The internationalization of human resource management -- Strategic international human resource management -- Design and structure of the multinational enterprise -- International mergers and acquisition, joint ventures, and alliances -- International human resource management and culture -- International employment law, labor standards, and ethics -- International employee relations -- International workforce planning and staffing -- International recruitment, selection, and repatriation -- International training and management development -- International compensation, benefits, and taxes -- International employee performance management -- Well being of the international workforce, and international HRIS -- Comparative IHRM : operating in other regions and countries -- The IHRM department, professionalism, and future trends

Abstract. Movement from authoritarian to participatory work organization promises gains in both worker satisfaction and productivity. In spite of the potential gain in social welfare, change in the United States has been relatively slow. Part of the explanation lies in problems of implementation, in the practical problems of transition Part also lies in management fears concerning the ability to circumscribe the scope of worker participation in order to preserve historic prerogatives. To limit participation may be to compromise participation. There is the additional possibility that change may be transitory, waxing and waning with changes in business conditions.

Early child-bearing and high fertility still persist especially among the poor, despite the more than two decades of family planning program implementation in the Philippines. Using an evaluation framework that links inputs, outputs, utilization of outputs and outcomes, the paper analyzes the impact of the different components of the Philippine Population Management Program (PPMP), namely: family planning and responsible parenthood, reproductive health, adolescent health and youth development, and integration of population and development. On the inputs and output side, the paper utilizes the expenditures on the different components of the program for the years 1998 and 2000 presented in Racelis and Herrin (2003). Data from the several rounds of the national demographic survey, family planning survey and maternal and child health survey were used to generate utilization and outcomes indicators. The paper highlights the inadequate institutional and financial support as the primary cause of the population program's ineffectual performance.