外文翻译
原文：
The Mediating Effects of Psychological Contracts on the Relationship Between Human Resource Systems and Role Behaviors: A Multilevel Analysis
作者：Jin-feng Uen·Michael S. Chien·Yu-Fang Yen
起止页码：215–223
出版日期（期刊号）：2009年3月21日
出版单位：Springer Science+Business Media, LLC 2009
The Mediating Effects of Psychological Contracts on the Relationship Between Human Resource Systems and Role Behaviors: A Multilevel Analysis Abstract
Purpose The purpose of this study was to examine the mediating effect of the psychological contracts on the relationship between human resource (HR) systems and role behavior.
Design/Methodology/Approach Multilevel analyses were conducted on data gathered from 146 knowledge workers and 28 immediate managers in 25 Taiwanese high-tech ?rms.
Findings Relational psychological contracts mediated the relationship between commitment-based HR systems and in-role behaviors, as well as organizational citizenship behaviors. Transactional psychological contracts did not signi?cantly mediate these relationships. In addition, the results also indicated that commitment-based HR systems related positively to relational psychological contracts and negatively to transactional psychological contracts.
Practical Implications Commitment-based HR systems could elicit a wide range of knowledge workers’ behaviors that are bene?cial to the goals of the ?rms. Furthermore ,our ?ndings also provide insight into, how HR systems potentially elicit employees’ role behaviors. Organizations could elicit employees’ in-role behaviors by providing ?nancial and other non-?nancial, but tangible, inducements and facilitate employees’ extra-role behaviors by
providing positive experiences, such as respect, commitment, and support.
Originality/Value The study is one of the primary studies to empirically examine the mediating effect of psycho-logical contracts on HR systems and employee behaviors.
Introduction
Human Resource (HR) systems create and support employment relationships. Thus, psychological contracts can be treat ed as employees’ beliefs stemming from the HR system.
Furthermore, psychological contracts represent employees’ beliefs about mutual employment obligations.Employees tend to perform what they believe, that is, according to their psychological contracts. Thus, psycho-logical contracts are positively related to employees’ role behaviors, turnover intentions, commitment, and trust. In other words, psychological contracts are not only formulated by HR systems but also in?uence employee behaviors. Consequently, psychological contracts can be viewed as the linking mechanism between HR systems and employee behaviors.
In the past decade, most psychological contract research has focused on identifying the components of psychological contracts and the effects of the f ul?llment or the violation of psychological contracts by employers. For example, Robinson et al. (1994) found that the components of psychological contracts included expectations of high pay,pay based on the current level of performance, training,long-term job security, and career development. Based on these ?ndings, Robinson and Morrison (1995) further pro-posed that employees are less likely to engage in civic virtue behavior when these expectations were violated. In summary, researchers have con?rmed tha t violated psy chological contracts negatively in?uence employees’ role behaviors while ful?lled psychological contracts have positive in?uences. However, no studies have empirically examined psychological contracts as a linking mechanism between HR systems and employee behaviors.
Accordingly, the goal of this study is to empirically examine psychological contracts as a mediator of the relationship between HR systems and role behaviors. Our results will provide insights regarding the reason for HR systems ha ving an effect on employees’ role behaviors. Based on these insights, HR practitioners will gain a better under-standing of how to facilitate employees’ role behaviors (e.g.,by offering them speci?c inducements). Subsequently, we provide a brief review of psychological contract research, discuss relationships between HR systems and psychological contracts, and propose psychological contracts as mediators of the HR system–employee behavior relationship. HR systems are considered as an organizational level variable, whereas psychological contracts and role behaviors are both considered as individual level variables. Thus, relationships between HR systems and these variables are
considered cross-level relationships and will be tested accordingly.
Psychological Contracts
Initially, a ps ychological contract was de?ned as an implicit, unwritten agreement between partie s to respect each other’s norms and mainly used as a framework that referred to the implicitness of the exchange relationship between an employee and his/her employer. It did not acquire construct status until the seminal work of Rousseau in the 1990s. According to Rousseau (1989, 1995), a psycho-logical contract is an individual’s belief regarding the terms and conditions of a reciprocal exchange agreement between employees and employers. Furthermore, psycho-logical contracts include different kinds of mental models or schemas, which employees hold concerning reciprocal obligations in the workplace.
In accordance with MacNeil’s (1985) typology of promissory contracts, Rousseau (1990) also categorized psychological contracts into two types: transactional and relational. Based on Rousseau and McLean Parks’ (1993) framework, transactional and relational psychological contracts differ on the following ?ve characteristics: focus ,time frame, stability, scope, and tangibility. Speci?cally, transactional contracts focus on economic terms, have a speci?c duration, are static, narrow in scope, and are easily observable. Relational contracts simultaneously focus on both economic and socio-emotional terms, have an indefinite duration, are dynamic, pervasive in scope, and are subjectively understood.
In summary, transactional psychological contracts refer to employment arrangements with short-term exchanges of speci?ed performance terms and relational psychological contracts refer to arrangements with long-term exchanges of non-speci?ed performance terms. Empirical evidence supports not only the existence of these two different types of psychological contracts, but also the movement between them. For example, Robinson et al. (1994) found that as contracts become less relational, employees perceived their employment arrangements to be more transactional in nature.
Hypothesis 1 Commitment-based HR systems will positively relate to relational psychological contracts.
In contrast, when an organization applies a low commitment-based HR system, such as n arrowly de?ned jobs,limited training efforts, relatively limited bene?ts, and lower wages, employees will perceive that the organization has committed to offer them little to no training or career development. These perceptions will shape employees’transa ctional psychological contracts, which primarily focus upon the economic aspects of their short-term reciprocal exchange agreement with the organization. Accordingly, we hypothesize that commitment-based HR systems will negatively relate to transactional psychological contracts.
Hypothesis 2Commitment-based HR systems will negatively relate to transactional psychological contracts.
The Mediating Effects of Psychological Contracts on the Relationship Between HR Systems and Role Behaviors.
Organizations and their employees can be considered as the parties in the social exchange relationships. Based on the organization’s actions, such as HR systems, employees will generate their own perceptions, which in turn will determine their role behaviors in reciprocatio n to their organizations. In other words, employees’ perceptions regarding the exchange agreement between themselves and their organizations mediate the relationships between HR systems and employees’ role behaviors. Consequently, psychological contracts are expected to mediate the relationships between commitment-based HR systems and role behaviors.
Role behavior refers to the recurring actions of an individual appropriately inter-correlated with the repetitive activities of others, to yield a predictable outcome. There are two types of role behaviors: in-role and extra-role behavior. In-role behaviors are those behaviors required or expected within the purview of performing the duties and responsibilities of an assigned work role (Van Dyne et al. 1995). Since they are required for the work role, employers adopt formal reward systems which provide ?nancial and other non-?nancial, but tangible inducements in exchange for employees’ in-role behaviors.
The exchange of ?nancial and tangible inducements is a key feature of economic exchange (Blau 1964) and, thus, the exchange relationships between commitment-based HR systems and employees’ in-role behaviors could be treated as a kind of economic exchange. In other words, commitment-based HR systems elicit employee s’ in-role behaviors by shaping perceptions regarding the economic terms of the exchange agreement between themselves and their organizations. Since both relational and transactional psychological contracts focus on economic terms of exchange relationships (Rousseau and McLean Parks 1993), employees with transactional or relational psychological contracts will perform in-role behaviors in order to exchange those higher salaries and more extensive bene?ts in commitment-based HR systems. Accordingly, we hypothesize that both relational and transactional psychological contracts will mediate the relationships between commitment-based HR systems and in-role behaviors.
Hypothesis 3Both relational and transactional psychological contracts will mediate the relationships between commitment-based HR systems and in-role behaviors.
In contrast, extra-role behaviors, such as organizational citizenship behaviors (OCB), are
those behaviors that bene?t the organization and go beyond existing role expectations (Van Dyne et al. 1995). OCBs are not required for the work role, and employers do not formally reward them. For this reason, employees perform OCBs to reciprocate only when they have had positive experiences, such as involvement, commitment, and support, with the organization (Organ 1990; Robinson and Morrison 1995).Since commitment-based HR systems are labeled ‘‘commitment maximizers’’ (Arthur 1992, 1994), they are likely to facilitate employees’ OCBs by offering those positive experiences.
The reciprocation of these positive experiences is a kind of social exchange (Cropanzano and M itchell 2005). In other words, to elicit employees’ OCBs, socio-emotional terms need to be in the exchange agreement between employees and their organizations. Since transactional psychological contracts do not focus on socio-emotional terms of exchange relationship (Rousseau and McLean Parks 1993), they are not expected to mediate the HR system–OCBs relationship. Accordingly, we hypothesize that relational psychological contracts mediate the relationship between commitment-based HR systems and OCBs.
Methods
Sample and Procedure
The solid strength of Taiwanese high-tech industries is a critical factor in the global economy (Einhorn 2005).Knowledge workers,such as R&D professionals and engineers, have been viewed as a core human resource for high-tech ?rms, and these ?rms would like to adopt commitment-based HR systems in managing their knowledge workers (Lepak and Snell 2002).
Since personal contacts signi?cantly facilitate company access in Chinese societies (Easterby-Smith and Malina 1999), we accessed high-tech companies through personal contacts and a snowballing technique. All of these companies are publicly held companies or have employees numbering over one hundred. We distributed 75 survey packages to 60 high-tech ?rms. Each survey package contained an immediate manager questionnaire and ?ve knowledge worker questionnaires. A cover letter for immediate managers attached to each survey package explained the objective of the survey, assured respondents of the con?dentiality of their responses, and asked t hem to randomly select ?ve sub ordinates to complete the knowledge worker questionnaires. Thirty-two survey packages were returned for a response rate of 42.67%. Speci?cally,we received questionnaires from 32 immediate managers and 146 knowledge workers from 25 high-tech ?rms. After deleting incomplete questionnaires and records with unmatched supervisor-worker dyads, we had data from 28 immediate managers and 127 knowledge workers from 25 high-tech ?rms,representing
effective response rates of 47 and 42 percent.
Eighty-seven percent of immediate managers were male. The average age was 40 years old, and respondents had on average 11 years (SD = 7.67) of experience in a high-tech ?eld. Twenty-six percent of them had PhD degrees, 52% had master’s degrees, 9% had bachelor’s degrees, and 13% had vocational school diplomas. Compared to immediate managers, 68 percent of knowledge workers were male. The average age of the knowledge worker was 33 years old, with 80 months of work experience. Sixty-four percent of them were engineers, and 29% were R&D professionals. Ten percent had PhD degrees,42% had master’s degrees, 34% had bachelor’s degrees,and 14% had vocational school diplomas.
Measures
Commitment-based HR System
Lepak and Snell’s (2002) twenty-item scale was adopted to measure the extent to which an organization’s HR system nurtured employee involvement and maximized the organization’s return on its HR investment. The original scale was in English. It was translated into Chinese and then back-translated into English (Brislin 1980) by two Chinese bilingual academics. We then gave the English and Chinese versions of the questionnaires to yet another Chinese academic (a professor of HRM) to check whether the Chinese version was accurate. The response scale ranged from 1 (strongly disagree) to 5 (strongly agree). These employees perform jobs that empower them to make decisions.
Discussion
Our study contributes to both the human resource management and psychological contract literature in a number of ways. Research results indicated that commitment based HR systems would be signi?cantly and positively associated with their in-role behaviors and OCBs, adding to our understanding of the relationship between HR systems and role behaviors. The results further indicated that relational psychological contracts mediate the relationship between commitment-based HR systems and role behaviors. In other words, when a ?rm adopts a commitment-based HR system concerning its knowledge workers, the knowledge workers might perceive that they have open-ended employment arrangements based upon mutual trust, thereby, are willing to perform higher level in-role behaviors and OCBs. This ?nding not only empirically supports Wright and Boswell’s (2002) contention that psychological contracts can be best viewed as the linking mechanism between HR systems and employee behaviors, but also provides a possible explanation as to how a commitment-based HR system in?uences knowledge workers’ role behaviors.
译文：
The Mediating Effects of Psychological Contracts on the Relationship Between Human Resource Systems and Role Behaviors: A Multilevel Analysis 心理契约关于人力资源与行为角色的中介作用：多层次的分析
作者：Jin-feng Uen·Michael S. Chien·Yu-Fang Yen
起止页码：215–223
出版日期（期刊号）：2009年3月21日
出版单位：Springer Science+Business Media, LLC 2009
外文翻译译文：
摘要
目的：这个研究的目的是剖析心理契约关于人力资源与行为角色的中介作用。
设计／方法／途径：多层次的分析是在25所台湾高科技企业中进行的，收集了146位知识型员工和28位经理的信息。
以承诺为基础的人力资源系统和角色行为在心理契约中介作用的关系中与公共生活中的公民行为是一样。交易型心理契约并没有明显的调解这种关系。总而言之，这个结果同样表明基于人力资源系统与心理契约的关系是积极地，与交易型心理契约的关系是消极的。
实践意义：以承诺为基础的人力资源系统能够得出一个宽泛的知识性员工的行为标准，这有利于企业的目标。此外，我们的结果同时得到了更深入的了解，了解怎样的人力资源系统能够引起员工的角色行为。组织通过为员工提供货币和非货币的方式引导出员工的角色行为，但是这种方式必须是有形的。利诱和促进员工的潜在角色行为，通过为其提供的积极的经验例如尊重、承诺、支持。
创新／价值：这项研究中一项主要的目的是证实心理契约对于人力资源系统与员工行为的心理逻辑作用。
介绍
人力资源系统创造并且支持雇用关系。这种方式实施雇用关系将估计员工的心理契约或个人的信仰，它在组织中形成。因此，对待心理契约就像对待员工信仰和人力资源系统一样。
以外，心理契约反应员工的信仰，这种信仰是关于员工彼此的义务。员工根据他们的心理契约倾向于执行那些他们相信的工作。因此，心理逻辑契约与员工角色行为、转变意图、承诺和信任有密切的关系。换言之，心理契约不仅被人力资源系统公式化，而且还影响员工的行为。结果，心理契约可以被观看作为人力资源系统和员工行为之间的联系机构。
在过去十年中，大多数心理契约研究侧重于查明心理契约组成部分和雇主履行或违
反了心理契约的影响。例如，罗宾逊等人发现，心理契约的组件包括基于目前业绩、培训水平、长期工作保障和职业发展而制定的高薪。根据这些发现，罗宾逊和莫里森进一步指出当员工的期望受到侵犯时，他们很少能够参与民事美德行为。总之，研究人员已经证实，违反心理契约产生的负面影响，将影响员工的行为，而履行心理契约将产生积极的影响。
因此，这个研究的目的是证明心理契约将会调节人力资源系统和员工角色行为的相连关系。我们的结果将会提供有关人力资源系统对员工的角色行为的影响的解释。根据这些了解，人力资源从业人员将会获得更多对于如何促进员工角色行为的理解。随后，我们对心理契约研究进行简要的回顾，讨论人力资源系统和心理契约之间的关系，并且提出心理契约作为人力资源系统和员工角色行为的调节者。人力资源系统被认为是组织层面的变量，而心理契约和作用的行为都视为个体水平的变量。因此，人力资源系统和这些变量的关系被认为是交叉级的关系，而且相应的被测试。
心理契约
最初，心理契约被解释为在各方之间一种含蓄的、非书面的协议，并且这个协议要尊重各自的标准。同时，主要的被作为一个框架，这个框架的作用是员工和雇主之间含蓄的转变关系。它没有获得重要的地位，直到卢梭在20世纪90年代创新性的工作。根据卢梭的研究，心理契约是个人的信念，信念就条款和雇员与雇主之间的相互交流的协议。此外，心理契约还包括不同的心理模型，这些心理模型是员工担负有关工作场所的义务。
按照麦克尼尔的类型学契约的约定，卢梭同样把心理契约分为两类：交易心理契约和关系型心理契约。根据卢梭和麦克尼尔的体系交易心理契约和关系性心理契约区别于以下五个特点：重点、时限、稳定性、范围和有形型。具体而言，交易心理契约的重点在于经济的时限上，它有具体的期限，是静态的，范围狭窄，并且很容易观察。关系型心理契约同时关注经济时限和社会情感，它是无期限的，是动态的，范围十分广泛，而且是主观的理解。
总之，交易心理契约是指短的、特定性能的，同时关系型心理契约是指非长期的交流安排，是具体性能方面。实证证据支持，不仅有这两种不同类型的心理契约的存在，而且它们之间还存在相互的转化。
假设1 已承诺为基础的人力资源系统与心理契约的关系将会更加的紧密。
相反，当一个组织采用一个低效的，以承诺为基础的人力资源系统时，例如狭隘的工作界定、有限的培训结果、相对有限的效益和较低的薪酬，员工就会感觉该组织为他们提供很少的培训机会或职业生涯发展计划。这些看法将形成员工的交易型心理契约，这个主要集中在短期与组织相互交换协议的经济发面的问题。因此，我们假设这个以承诺为基础的人力资源系统将带来有关交易型心理契约的负面影响。
假设2以承诺为基础的人力资源系统将带来有关交易型心理契约的负面影响。
心理契约是关于人力资源与行为角色的中介作用。
组织和其员工可以别看作是社会交换关系的当事方。根据组织的活动，例如人力资源系统，员工会产生他们自己的看法，从而在回馈组织时会决定他们的角色行为。因此，心理契约是调节以承诺为基础的人力资源系统和角色行为。
角色行为是指个人与他人重复的相关活动。有两种类型的角色行为：角色中行为和角色外行为。角色中行为是在履行职责和分配工作的职权范围的工作角色。由于他们工作角色的需求，雇主采取正式的奖励制度，这将提供财政和其他非金融方式，但是有形的诱惑将会改变员工的角色中行为。
金融和有形的利诱交流是经济交流的主要特点，因此，以承诺为基础的人力资源系
统和员工的角色中行为可以被视为一种经济交流。换言之，以承诺为基础的人力资源系统通过塑造员工的看法，将引出员工的角色中行为，这些看法是在其自身和组织之间交流中形成的。
假设 3 关系型心理契约和交易型心理契约都会调节以承诺为基础的人力资源系统和角色中行为的关系。
相反，角色外行为例如组织员工行为，将有益于组织和超越现有角色期望。组织员工行为不需要工作角色，同时雇主也没有正式的奖励他们。基于这些原因，员工只有在当他们拥有积极地经验时才会履行组织员工行为以得到回报，这些经验有组织的参与、承诺与支持。“最大化的承诺”被称为以承诺为基础的人力资源系统的标签，他们通过提供积极的经验促进组织员工行为。
这种积极经验的回报是一种社会交换。换句话说，社会情感方面需要在雇主和他们的组织之间交流协议，已达到引出组织员工行为。由于交易型心理契约不着眼于社会和情感的交流关系，他们不期望去调节人力资源系统和组织员工行为的关系。因此，我们推测交易型心理契约调节以承诺为基础的人力资源系统和组织员工行为的关系。
方法
样本和步骤
在全球的经济下，台湾高科技产业实力雄厚。知识型员工，例如研发人员和工程师已经作为该科技企业的核心人力资源来看待，同时这些公司希望通过以承诺为基础的人力资源系统来管理他们的知识型员工。
由于个人接触公司的机会增多，我们利用个人的接触和滚雪球的技术大大促进公司进入华人社区的机会。这些公司都是上市公司或是员工超过100人的公司。我们调查了75家中小公司到60家高科技企业。每一个调查中包括了一名经理的问卷和5名知识性员工的问卷。每一份调查问卷中都为调查的经理准备了一封信件，用于解释此项调查的目的，同时使调查者放心问卷的回答是保密的，并要求他们随即选择5名下属来完成知识型员工的问卷。32个被调查问卷的回收率是42.67%。具体来说，我们从25家高科技企业收到了32名经理和146名知识型员工的问卷。删除不完整的和无与伦比的监督记录后，我们从25家高科技企业中选出25名经理和127名知识型员工用以代表42%的有效反应率。
87%的经理是男性。他们的平均年龄是40，同时他们在高科技领域的工作时间平均为11年。26%是博士学位，52%是硕士学位，9%是学士学位，还有13%拥有职业学校毕业证书。与管理人员相比，68%的知识型员工是男性。知识型员工的平均年龄是33岁，并且有80个月的工作经验。其中，64%是工程师，29%是研发人员。10%拥有博士学位，42%有硕士学位，34%有学士学位，14%拥有职业学校毕业证书。
措施
承诺为基础的人力资源系统
里帕克和斯涅尔的20项标准衡量了一个组织中人力资源系统培养员工的参与和组织在人力资源这方面投资回报的最大化。这个最初的标准是在英国产生的。它被两个中文双语学者翻译成中文，后又被翻译回英文。然后，我们给出了英文和中文版本，以问卷的形式给与另一位华裔学者进行交流，用以检查该版本是否是准确的中文版。根据反应的强度分为1（强烈反应）到5（非常赞同）。员工根据他们所从事的工作而做出决定。
结论
我们的研究在许多方面有助于人力资源管理和心理契约研究。研究结果表明，以承诺为基础的人力资源系统与角色中行为和组织员工行为有显著的正相关作用，同时增加了我们对人力资源系统和角色行为关系的理解。研究结果还进一步表明，关系型心理契
约对于以承诺为基础的人力资源系统和角色行为的调节作用。换言之，当一个企业采用以承诺为基础的人力资源系统去影响自己的员工，这些知识型员工可能会认为他们拥有开放的、基于彼此信任的就业安排。因此，他们愿意履行更高水平的角色中行为和组织员工行为。这一发现不仅得到莱特和博斯维尔的论点支持，即心理契约可以作为最好的人力资源系统之间的联系机制，而且还提供了一个可能的解释，关于如何一个以承诺为基础的的人力资源系统影响知识型员工的角色行为。
人力资源外包外文翻译-标准化文件发布号：（9456-EUATWK-MWUB-WUNN-INNUL-DDQTY-KII
外文文献及翻译材料 Human Resource Outsourcing The innovation of technology and economic globalization change the economic environment of enterprises. To conquer the uncertainty in the environment and keep the competitive advantage，human resource outsourcing，one of HR service delivery models，has become more and more enterprises choice，which can reduce cost，improve efficiency and gain competitive advantage. Human resources outsourcing means that the enterprise in order to better carry out human resources management activities，part of the business of outsourcing，using outside outstanding professional skills to be integrated in order to achieve lower costs，improving the quality of service and more focus on human resources to the core business objectives。The domestic human resources outsourcing are relatively concentrated in the cause、advantages、select、a risk model、enterprises from the angle of view of human resources outsourcing more，and the choice of outsourcing service providers research is relatively small。Comprehensive exposition of human resources outsourcing decision-making、risk analysis、decision-making processes，Thus the choice of outsourcing service providers to provide some advice。 This thesis concludes the main content of HR0 based on the relevant theory and literature of HRO; then using the method of data analysis and comparison，and collecting the data of HR0 from The West countries，Asia area and China. In this thesis we mainly compare about the HRO function，HR0 reason and Perspective risk between these countries，and come out some valuable information，which is foundation of improve the level of Chinese HRO. Then we analyze Chinese HR0 further to find out the Problem in Chinese HRO，and come out the framework in Chinese HR0 from different angles covering HR0 market，HRO enterprise and HRO service provider and HRO process. Then we give the suggestions for Chinese HR0 from these four levels. Finally, the thesis has a case analysis on one HRO service provider，and discusses its history，HR0 content and process. Then we conclude its developing stage，main characteristics，problems and improvement.
An Analysis of Working Capital Management Results Across Industries Greg Filbeck. Schweser Study Program Thomas M. Krueger. University of Wisconsin-La Crosse Abstract Firms are able to reduce financing costs and/or increase the funds available for expansion by minimizing the amount of funds tied up in current assets. We provide insights into the performance of surveyed firms across key components of working capital management by using the CFO magazine’s annual Working Capital Management Survey. We discover that significant differences exist between industries in working capital measures across time. In addition. we discover that these measures for working capital change significantly within industries across time. Introduction The importance of efficient working capital management is indisputable. Working capital is the difference between resources in cash or readily convertible into cash (Current Assets) and organizational commitments for which cash will soon be required (Current Liabilities). The objective of working capital management is to maintain the optimum balance of each of the working capital components. Business viability relies on the ability to effectively manage receivables. inventory. and payables. Firms are able to reduce financing costs and/or increase the funds available for expansion by minimizing the amount of funds tied up in current assets. Much managerial effort is expended in bringing non-optimal levels of current assets and liabilities back toward optimal levels. An optimal level would be one in which a balance is achieved between risk and efficiency. A recent example of business attempting to maximize working capital management is the recurrent attention being given to the application of Six Sigma? methodology. Six Sigma? methodologies help companies measure and ensure quality in all areas of the enterprise. When used to identify and rectify discrepancies. inefficiencies and erroneous transactions in the financial supply chain. Six Sigma? reduces Days Sales Outstanding (DSO). accelerates the payment cycle. improves customer satisfaction and reduces the necessary amount and cost of working capital needs. There appear to be many success stories. including Jennifer Towne’s (2002) report of a 15 percent decrease in days that sales are outstanding. resulting in an increased cash flow of approximately $2 million at Thibodaux Regional Medical Center. Furthermore. bad debts declined from $3.4 million to $600.000. However. Waxer’s (2003) study of multiple firms employing Six Sigma? finds that it is really a “get rich slow” technique with a rate of return hovering in the 1.2 – 4.5 percent range. Even in a business using Six Sigma? methodology. an “optimal” level of working capital management needs to be identified. Even in a business using Six Sigma? methodology. an “optimal” level of working capital management needs to be identified. Industry factors may impact firm
数据库管理系统的介绍 Raghu Ramakrishnan1 数据库（database,有时拼作data base）又称为电子数据库，是专门组织起来的一组数据或信息，其目的是为了便于计算机快速查询及检索。数据库的结构是专门设计的，在各种数据处理操作命令的支持下，可以简化数据的存储，检索，修改和删除。数据库可以存储在磁盘，磁带，光盘或其他辅助存储设备上。 数据库由一个或一套文件组成，其中的信息可以分解为记录，每一记录又包含一个或多个字段（或称为域）。字段是数据存取的基本单位。数据库用于描述实体，其中的一个字段通常表示与实体的某一属性相关的信息。通过关键字以及各种分类（排序）命令，用户可以对多条记录的字段进行查询，重新整理，分组或选择，以实体对某一类数据的检索，也可以生成报表。 所有数据库（最简单的除外）中都有复杂的数据关系及其链接。处理与创建，访问以及维护数据库记录有关的复杂任务的系统软件包叫做数据库管理系统（DBMS）。DBMS软件包中的程序在数据库与其用户间建立接口。（这些用户可以是应用程序员，管理员及其他需要信息的人员和各种操作系统程序）。 DBMS可组织，处理和表示从数据库中选出的数据元。该功能使决策者能搜索，探查和查询数据库的内容，从而对在正规报告中没有的，不再出现的且无法预料的问题做出回答。这些问题最初可能是模糊的并且（或者）是定义不恰当的，但是人们可以浏览数据库直到获得所需的信息。简言之，DBMS将“管理”存储的数据项，并从公共数据库中汇集所需的数据项以回答非程序员的询问。 DBMS由3个主要部分组成：（1）存储子系统，用来存储和检索文件中的数据；（2）建模和操作子系统，提供组织数据以及添加，删除，维护，更新数据的方法；（3）用户和DBMS之间的接口。在提高数据库管理系统的价值和有效性方面正在展现以下一些重要发展趋势； 1.管理人员需要最新的信息以做出有效的决策。 2.客户需要越来越复杂的信息服务以及更多的有关其订单，发票和账号的当前信息。 3.用户发现他们可以使用传统的程序设计语言，在很短的一段时间内用数据1Database Management Systems( 3th Edition ),Wiley ,2004, 5-12
文献信息： 文献标题：Challenges and opportunities affecting the future of human resource management（影响人力资源管理未来的挑战和机遇） 国外作者：Dianna L. Stone，Diana L. Deadrick 文献出处：《Human Resource Management Review》, 2015, 25(2):139-145 字数统计：英文3725单词，21193字符；中文6933汉字 外文文献： Challenges and opportunities affecting the future of human resource management Abstract Today, the field of Human Resource Management (HR) is experiencing numerous pressures for change. Shifts in the economy, globalization, domestic diversity, and technology have created new demands for organizations, and propelled the field in some completely new directions. However, we believe that these challenges also create numerous opportunities for HR and organizations as a whole. Thus, the primary purposes of this article are to examine some of the challenges and opportunities that should influence the future of HR. We also consider implications for future research and practice in the field. Keywords: Future of human resource management, Globalization, Knowledge economy Diversity, Technology 1.Change from a manufacturing to a service or knowledge economy One of the major challenges influencing the future of HR processes is the change from a manufacturing to a service or knowledgebased economy. This new economy is characterized by a decline in manufacturing and a growth in service or knowledge as the core of the economic base. A service economy can be defined as a system based on buying and selling of services or providing something for others (Oxford
期末论文 院系 专业班级 学号 学生姓名 成绩评定
管理原则 也许在那些关于管理者这门学科的书中有许多关于管理的定义。许多定义是相对扼要和简单化的。一位早期的学者将它定义为“清楚地知道你想让人们去做什么，然后看着他们以最好最廉价的方式去完成它”。管理实际上是一个非常复杂的过程——远远比那些定义让我们知道的要复杂得多。因此，我们要建立一种管理的定义，从而能更好地了解这过程的实质。 管理是在一定的环境条件下通过对人员技术和资金等资源的利用和协调去设立和完成某一个组织目标的过程。这个过程有若干个核心包括计划和决策，组织，人员，领导，管理和控制。所有从事于这些工作的负责人在更大或更小的程度上都依赖于他们所承担的特殊的责任。当谈论管理的定义时，我们不应该忽略管理的原则。 管理的最基本原则在文明诞生时就存在了。当人们第一次开始群居生活和首次提高他们的生活质量时它就存在了。2500年前，巴比伦国王尼布甲尼撒二世决定把他的沙漠王国变成绿洲去取悦他的妻子。在公元前6世纪，尼布甲尼撒二世耗尽了国家财政部的金钱，雇佣劳动者和技术人员利用有限的资源建造一个宫殿，建造了完善的管网系统，把当地河流的水输送到皇宫里。当工程完成后，他在平台上种植漂亮稀有的花草树木。巴比伦的空中花园改变了这座城市。 尼布甲尼撒二世制定了一个目标。他要把沙漠中的主要城市变成绿洲。他利用和协调人员，技术和金钱去完成这一目标。他从王室金库中获得的资金去雇佣民工和技师并从附近地区购买材料。他在这种只能提供原始水管装置，建筑技术以及只能从茫茫沙漠中取得有限的材料的环境下完成了目标。最终，每个人在这个工程商所付出的努力创造了世界七大奇观之一。 2500年前，人们完成某项巨大的任务所运用的管理过程与如今运用的基本原理相似，管理者在执行这个过程是将它分成了5个部分。 这篇文章的主旨在于表达有关管理过程的一些观点和如何将它运用到我们所面临的不同的情况中去。你们所要学习的管理原则是指指导管理者的宗旨，原则或者是组织规范。他们会提供一个行动框架，为了有效的使用他们，一个人必须培养和使用技能的决策。理智决策是识别某个问题或机会，找到可行的方法去处理它并选择最好的方法的过程。因此，决策是最重要的管理活动。管理者必须决定去实施管理的每个功能以及每种情况所需要采取的相应的原则。 在这一点上，我们对于管理必须有两点最基本的理解。首先，在特定的环境下运用各种资源设立完成目标。第二，为了确保组织的成功，组织者必须满足他的技术要求，行政要求和责任制度。尽管这听起来很简单，但这两个原则却经过了几个世纪的发展才形成的。之后将要提到的所有原则都是随着时间的推移从各种来源中汲取的。一些原则来源于各人的直觉，然而其他的则反映了组织中那些成功企业家，著名商业巨子或者是富有创新精神的工作者的经验。直到十九世纪，直觉和经验仍是管理原则的基本来源 尽管本能和直觉曾经是商业管理的基础，但现在创业者创立新的企业经常以他们的直觉进行管理。在十九世纪70年代至80年代的电脑产业中，对技术很精通，但对管理知之甚少的企业家成立了数以百计的硬件和软件公司，一些存活下来，更多的则不是。许多公司开始发展得好是得益于创
Study on Project Cost Control of Construction Enterprises By: R. Max Wideman Abstract With the increasing maturity of construction market, the competition between construction enterprises is becoming fierce. The project profit is gradually decreasing. It demands that all construction enterprises enhance their cost control, lower costs, improve management efficiency and gain maximal profits. This paper analyses the existing problems on project cost control of Chinese construction enterprises, and proposes some suggestions to improve project cost control system. Key Words ：Construction enterprises, Project management, Cost control After joining the WTO, with Chinese construction market becoming integrated, the competition among architectural enterprises is turning more intense. Construction enterprises must continually enhance the overall competitiveness if they want to develop further at home and abroad construction market. Construction Enterprises basically adopt the "project management-centered" model, therefore, it is particularly important to strengthen project cost control. 1.The Current Domestic Project Cost Classification and Control Methods Cost refers to the consumption from producing and selling of certain products, with the performance of various monetary standing for materialized labor and labor-consuming. Direct and indirect costs constitute the total cost, also known as production cost or manufacturing cost. Enterprise product cost is the comprehensive indicator to measure enterprise quality of all aspects. It is not only the fund compensation scale, but also the basis to examine the implementation of cost plan. Besides, it can provide reference for product pricing According to the above-mentioned definition and current domestic cost classification, construction project cost can be divided into direct costs and indirect costs. Direct costs include material cost, personnel cost, construction machinery cost, material transportation cost, temporarily facility cost, engineering cost and other direct cost. Indirect costs mainly result from project management and company's cost-sharing, covering project operating costs (covering the commission of foreign projects), project's management costs (including exchange losses of
Enterprise Human Resources Management System Design And Implementation Abstract: Human resource management system is the core content of modern enterprise management. With the rapid development of the computer information technology and unprecedented prevalence of electronic commerce mode，the competition between enterprises is turning from visible economic markets to the network. Developing the human resource management system supported by computer technology，network technology and information technology can not only improve the skill of human resource management and the efficiency of the enterprises but also make human resource management modern and decision sciencefic,Modern human resource management uses B/S mode to avoid C/S modes short coming of difficult in maintdning and reusing.According to the functional requirements of the actual project,this article specificly state the analysis of system,the general desigin of the system,the detail design of system and the practice of the system. The development of the system is the practice of MVC design ideas, maing using the Jsp+Servlet+JavaBean form of development.Jsp is the practice of MVC design ideas’view,in charge of receiving/responding the request of the customer.Servlet mainly responsible for the core business control of the whole system is the practice of the vontroller of MVC design idea to take charge of the statistics and rules of the whole system. In the practice of the system, somr open-source projrcts,such as the Ajax technique,JfreChart statements,fileupload technology,has been used. Using the modern human resource management theropy and analysising the actual situation, comparing the current situation of human resource management system, a huaman resource contents of management system basied on the Internet/Intranet has been designed. The main management,attendance management training more efficient statistics. Keywords:human resource management; B/S mode; Open-source projects; MVC mode. 摘要 人力资源管理系统是现代企业管理的核心内容。随着计算机信息技术的高速发展，电子商务模式的空前盛行，企业之间的竞争也从有形的经济市场转向了网络。开发以计算机技术、网络技术、信息技术支持的现代人力资源管理系统，既能提高企业人力资源管理的技术含量和企业的办事效率，也能使人力资源管理能够进入现代化、决策科学化的进程。现代人力资源管理系统采用了B/S模式，可以避免C/S模式的重用性差、维护难度高的缺点和
A FIELD STUDY:SMALL MANUFACTURING COMPANIES In this section, the implementation of the proposed Integrated ABC-EVA System at two small manufacturing companies is presented. The managers of the companies wished for their company names to remain anonymous. T herefore, they will be referred to as “Company X” and “Company Y” from here on. Prior to the field study, both companies were using traditional costing systems. The overhead was allocated to product lines based on direct labor hours. In both companies, managers felt that their traditional costing systems were not able to provide reliable cost information. 1 Company X Company X, located in Pittsburgh, Pennsylvania, was a small manufacturing company with approximately 30 employees. Company X’s main products l ines were Overlays、Membranes、Laser、Roll Labels and N’Caps. In the mid 1990’s, a group of investors purchased the company from the previous owner-manager who had retired. At the time of the study, the company was managed by its former vice-president, who was supported by a three-person management group. Investors were primarily concerned with financial performance rather than daily decision-making. The management group was very eager to participate in the field study for two reasons. First, the management was under pressure from their new investors who were not satisfied with the current return from existing product lines; Second, management was trying to identify the most lucrative product line in order to initiate a marketing campaign with the biggest impact on overall profits. 2 Company Y Company Y, also located in Pittsburgh, Pennsylvania, was owned and managed by three owner-managers who bought the company from a large corporation in the mid 1990’s, Company Y employed approximately 40 people. The majority of this compa ny’s business was in the area of manufacturing electrical devices and their main product lines were Motors and Motor Parts、Breakers、and Control Parts. Company Y sold its products in the domestic market as well as abroad. A portion of the company’s output was sold directly to end-users, while the remainder was sold with the help of independent distributors. The management of Company Y was
中英文资料对照外文翻译 Design phase of the project cost management Abstract Project cost management is the basic contents to determine reasonable and effective control of the project cost. Described the current stage of the project cost management situation on the strengthening of the various stages of construction cost management of the importance of and raised a number of key initiatives. Keywords：cost of the construction project cost management status investment decision phase of the design phase of the implementation phase of the cost management in a market economy, Even under the WTO and China's accession to the world community, China's construction industry how to effectively control construction cost of the construction and management of an important component part. However, the current budget for the construction projects - estimate, budget, Super budget accounts for the "super three" is still widespread and that eventually led to a serious loss of control of project investment. Project cost management is the basic contents to determine reasonable and effective control of the project cost. As the project cost to the project runs through the entire process, stage by stage can be divided into Investment Decision stage, the design and implementation phases. The so-called Project Cost effective control is the optimization of the construction plans and design programs on the basis of in the building process at all stages, use of certain methods and measures to reduce the cost of the projects have a reasonable control on the scope and cost of the approved limits.
本科毕业设计(论文)外文翻译 译文： ASP ASP介绍 你是否对静态HTML网页感到厌倦呢？你是否想要创建动态网页呢？你是否想 要你的网页能够数据库存储呢？如果你回答：“是”，ASP可能会帮你解决。在2002年5月，微软预计世界上的ASP开发者将超过80万。你可能会有一个疑问什么是ASP。不用着急，等你读完这些，你讲会知道ASP是什么，ASP如何工作以及它能为我们做 什么。你准备好了吗？让我们一起去了解ASP。 什么是ASP? ASP为动态服务器网页。微软在1996年12月推出动态服务器网页,版本是3.0。微软公司的正式定义为:“动态服务器网页是一个开放的、编辑自由的应用环境,你可以将HTML、脚本、可重用的元件来创建动态的以及强大的网络基础业务方案。动态服务器网页服务器端脚本,IIS能够以支持Jscript和VBScript。”(2)。换句话说,ASP是微软技术开发的,能使您可以通过脚本如VBScript Jscript的帮助创建动态网站。微软的网站服务器都支持ASP技术并且是免费的。如果你有Window NT4.0服务器安装,你可以下载IIS（互联网信息服务器）3.0或4.0。如果你正在使用的Windows2000,IIS 5.0是它的一个免费的组件。如果你是Windows95/98,你可以下载(个人网络服务器(PWS),这是比IIS小的一个版本，可以从Windows95/98CD中安装，你也可以从微软的网站上免费下载这些产品。 好了，您已经学会了什么是ASP技术，接下来，您将学习ASP文件。它和HTML文 件相同吗？让我们开始研究它吧。 什么是ASP文件？ 一个ASP文件和一个HTML文件非常相似，它包含文本，HTML标签以及脚本，这些都在服务器中，广泛用在ASP网页上的脚本语言有2种，分别是VBScript和Jscript，VBScript与Visual Basic非常相似，而Jscript是微软JavaScript的版本。尽管如此，VBScript是ASP默认的脚本语言。另外，这两种脚本语言，只要你安装了ActiveX脚本引擎，你可以使用任意一个，例如PerlScript。 HTML文件和ASP文件的不同点是ASP文件有“.Asp”扩展名。此外，HTML标签和ASP代码的脚本分隔符也不同。一个脚本分隔符,标志着一个单位的开始和结束。HTML标签以小于号(<)开始(>)结束，而ASP以<%开始，%>结束，两者之间是服务端脚本。