关键词： 企业社会责任   企业人力资源管理   人力资源管理创新   人力资源管理模式   社会责任视角   传统人力资源管理   企业的核心竞争力   市场竞争  

摘要： 随着经济的持续发展和市场竞争的日益激烈,越来越多的企业开始意识到承担社会责任的重要性,并尝试对现有的人力资源管理模式进行优化调整,由此提升企业的核心竞争力和社会形象。然而受资源、环境等因素的影响,当下企业人力资源管理工作仍存在诸多不足,难以充分发挥其应有的效能。因此,从社会责任视角出发,做好人力资源管理模式的改革工作,已成为企业需要认真思考的问题。社会责任视角下企业人力资源管理面临的挑战管理理念转变。传统人力资源管理主要聚焦于企业的经济目标和员工生产效率,而企业社会责任的引入要求企业在管理过程中必须同时考虑社会、环境和经济三重因素。

关键词： 网络舆情   企业价值   指标量化   情感分析   影响力  

摘要： [目的/意义]从多维度解构涉企网络舆情,涵盖情感、规模及影响力等方面,进而建立针对各维度的量化指标模型以探究网络舆情如何影响企业价值,以期为企业、投资者、监管等主体有效感知企业自身舆情发展态势提供路径参考。[方法/过程]利用机器学习、自然语言处理、情感词典等多种技术、方法构建多维度涉企网络舆情测度模型,从微博平台抓取涉企舆情数据以及从Wind金融数据库抓取文娱行业上市公司财务数据,运用回归分析方法深入分析多维度涉企网络舆情因素如何具体作用于企业价值。[结果/结论]结果表明,涉企网络舆情的正负情感极性会显著影响企业价值的增减,强度则影响增减的幅度;企业价值受网络舆情规模大小的影响较为显著,呈正相关关系;网络舆情影响力对企业价值的影响不明显。多维度涉企网络舆情测度模型能有效量化网络舆情相关维度指标,研究结果为企业及监管机构提供更详尽的参考,有助于精准化解网络舆情风险。

关键词： 数字化转型   企业会计   管理影响  

摘要： 在信息技术飞速发展的背景下,数字化转型是现代企业的重点发展趋势之一。尤其对企业管理而言,财务与会计管理这一核心职能面临空前的挑战和机遇。数字化转型在改变传统会计核算方式的同时,也促进会计信息处理自动化、智能化、实时化、给企业带来更有效、准确的财务决策支持。但是数字化转型给会计管理带来的影响却是复杂和深远的,不仅涉及技术的运用,更牵动了组织结构,管理模式和人才培养等诸多层次的转变。所以,深入探究数字化转型在企业会计管理中发挥的作用,可以帮助企业在数字化浪潮中做出更大的反应,使财务管理更加现代化、智能化,继而增强企业整体竞争力。文章旨在探讨数字化转型对企业会计管理的具体影响,分析企业在这一过程中面临的主要挑战,并提出相关应对策略,以期为我国企业在数字化转型过程中提供理论支持和实践指导。

摘要： Burn mass casualty incidents (BMCI) are unique and catastrophic events that are uncommon but recurring and comprehensively challenge all emergency services involved. The causes range from forces of nature to accidental or intentional explosions, indoor fires and chemical burns. A growing population, climate change exacerbated fire weather, increasing industrial activity and a rising threat of worldwide transnational terrorism all increase the risk of BMCIs. Emergency response strategies are thus of critical importance and can be improved upon by learning from previous incidents through the identification of recurrent themes. Identify, categorise, and describe key themes and factors reported as having a favourable or detrimental influence on the professional management of civilian BMCIs. A scoping review following the Arksey and O’Malley framework with enhancements by Levac, Colquhoun and O’Brien, and PRISMA-ScR, was conducted using six electronic databases, including a search for grey literature from January 2001 to March 2024. A total of 51 documents, containing descriptions, discussions, and/or experiences of the pre-hospital management of burn mass casualty incidents in civilian, non-war settings, were included and analysed using thematic analysis for qualitative data and labelled for themes and factors. Thirteen key themes and 71 factors were identified to influence the pre-hospital management of BMCIs. The key themes were Command, Communication, Contextual, Education, Environment, Evacuation, Fortuity, Human Factors, Preparedness, Response Tactics, Safety, Triage, and Volunteer. The 71 identified factors were for example self-evacuation, varied non-medical transport methods, traffic congestion and decontamination. The identified themes and factors provide insights from real-life incidents on what is reported to influence the situation at hand. The identified factors can be used to target specific areas for further improvement in future BMCIs, particularly in pr

关键词： EVA   并购决策   企业决策   企业价值   绩效评价  

摘要： 随着经济全球化的加速,企业并购活动日益频繁,但并购决策复杂且风险较高。经济增加值(EVA)作为一种先进的绩效评价方法,逐渐被应用于企业并购决策中。本文构建基于EVA的并购决策分析框架,包括并购前评估、并购策略制定、并购融资与支付以及并购后整合等关键环节。此外,本文通过A公司的并购案例进行实证研究,提出了企业并购决策建议,如在并购前进行更深入的尽职调查、制订更具体的并购整合计划,并购过程中建立以EVA为核心的并购绩效评价体系以及在并购后加强企业文化融合和员工沟通等,以期为其他企业的并购决策提供有益参考。

关键词： 绿色发展理念   中小制造企业   可持续战略  

摘要： 随着世界各国对环境保护的日益重视,绿色发展成为主要趋势。虽然大多数中小制造企业为社会经济发展做出了贡献,但因为其规模小以及生产能力偏弱等特点,与大型企业相比往往面临着资金短缺、市场竞争压力大、技术创新不足、成本上升速度快等问题,也面临着资源紧张、可持续发展乏力等更严峻的考验和挑战。本文深入探讨了绿色发展理念下中小制造企业可持续战略的构建与实施,通过分析中小制造企业的现状及面临的问题,结合绿色发展的要求对中小制造企业提出了绿色技术创新、绿色供应链管理、绿色生产过程控制等可持续发展战略,分析了绿色发展战略对中小制造企业的环保效益、经济效益、社会效益等的影响,以期为中小制造企业实现绿色可持续发展提供一些参考。

关键词： 大数据   电子商务   企业管理   问题   对策  

摘要： 在大数据时代背景下,电子商务行业正经历着前所未有的变革。本文深入探讨了大数据对电子商务企业管理产生的深远影响,揭示了企业在数据安全、数据处理能力、管理理念与模式以及人才储备方面面临的主要挑战。针对这些问题,提出了加强数据安全管理、提升数据处理能力、更新管理理念与模式以及加强人才培养与引进等对策,旨在帮助电子商务企业有效应对大数据时代的挑战,提升竞争力,实现可持续发展。本研究不仅为电子商务企业管理提供了理论支持,也为实践操作提供了有益指导。

关键词： Empowerment   Women's health   Forced migration   Gender-based violence   Participatory research  

摘要： Background. Refugee women confront unique health challenges, while concurrently possessing valuable resources for health promotion. Peer approaches have proven successful in various health promotion domains;nevertheless, questions persist regarding their applicability and constraints within the refugee context. Aim. The EMPOW project employed a participatory methodology to develop and investigate health promotion strategies for and with refugees, aiming to generate theoretical insights into vulnerabilities and empowerment from the perspective of refugee groups-in this case newly arrived female refugees from Middle Eastern countries. Methodology At the study site in Hannover, a health promotion initiative was designed collaboratively with women who sought refuge in Germany from Farsi and Arabic-speaking countries. Implementation of the peer-based health promotion intervention was facilitated through social media. The participatory processes were analyzed based on project reports, minutes, field notes, and focus group evaluations using participatory and qualitative methods. Results. The peer approach showed a strong potential for promoting the health of refugee women through personalized engagement and networking via social media. It facilitated communication, built trust, strengthened self-help capabilities, and improved access to social resources, including social and healthcare services. This approach was especially advantageous in the context of gender-based violence. Nevertheless, the vulnerability of the peer facilitators, who themselves grappled with challenging life circumstances as refugee women, posed a noteworthy challenge and limitation. Conclusion. Peer approaches to health promotion are recommended for refugee women, provided certain prerequisites and support structures are in place.

摘要： MP28-14