审计本质的再认识

审计本质亦称审计属性或审计性质 ,旨在回答“审计是什么”的问题。纵观世界审计史 ,人们对审计本质的计识大致有查帐论、过程论、经济监督论三种基本观点。本文在分析上述三种基本观点的基础上 ,从系统论和控制论的视角去探讨审计的本质 ,认为审计是一个独立的经济控制系统。     

A graph coloring approach for image segmentation

In this paper we develop a segmentation scheme for digital images based upon an iterative binary coloring technique that takes into account changing behavior of adjacent pixels. The output is a hierarchical structure of images which allows a better understanding of complex images. In particular, we propose two algorithms that should be considered as image preprocessing techniques.     

代理人间具有竞争关系的薪酬激励机制设计

销售系统中存在着典型的信息不对称情况:委托人(公司)对代理人(销售人员)的努力程度具有不对称信息,委托人不能观测到代理人努力程度,因而常根据销售业绩来制定薪酬激励机制.本文研究销售系统中具有多个代理人且代理人之间存在竞争关系的委托代理问题.在假设市场最终需求对努力水平敏感,且某代理人努力水平提高时,他可以在开拓市场的同时,吸引对方顾客的条件下,建立了具有多代理人且代理人间存在竞争的委托代理模型.得到当努力成本、风险规避度、产出不确定性越大,代理人的风险分担越小,利润提成越低,越倾向于取得固定工资;竞争程度越高,代理人的努力程度也随之提高;利用代理人之间的竞争可以使委托人获利等结论.     

软预算约束与国企改革：从要素投入的视角分析

论文运用动态模型对软预算约束的形成路径进行了理论研究,并对中国国有企业改革的路径选择进行实证研究。研究结果表明软预算约束起源于企业要素投入与生产模式的匹配模式,而中国国有企业改革路径选择的结果是使要素投入和生产模式满足弱匹配条件。     

What drives alignment between offered and perceived well-being initiatives in organizations? A cross-case analysis of employer–employee shared strategic intentionality

This study investigates the conditions of alignment between an organization's business strategy and the well-being initiatives (WBIs) offered to employees and employees' perceptions of the latter. We conducted a comparative study on the conditions of alignment between offered and perceived WBIs in three companies with different business strategies. Findings highlight that the alignment between offered and perceived benefits depends on what we label as “shared strategic intentionality”: (1) how employers use their understanding of the organization's business strategy to craft WBIs and (2) employees' attributions about why their employers offer WBIs the way they do and of the broader understanding of the organization's business strategy. We contribute to the strategic HRM literature by proposing an integrative position with regard to the macro (i.e., employer-focused) and micro (i.e., employee-focused) research traditions. Our position has the advantage of looking at employers' intentions and at employees' attributions of intentions simultaneously, and unravels the central role of business strategy in shaping their alignment. From a practical standpoint, not only do we bring a more nuanced understanding of the strategic HRM challenges faced by employers and employees in settings with different business strategies, but we also initiate a discussion about the traps and best practices associated with configuring effective WBIs in organizations.     

考虑线下权力结构的制造商线上销售模式选择研究

在线下垂直实力对等、制造商主导和实体店主导三种渠道权力结构下，构建制造商、实体店和电商之间的博弈模型，探讨线下渠道权力结构与制造商线上销售模式的匹配关系。研究结果表明：（1）当电商要求的佣金比例较小时，在不同的线下渠道权力结构下，制造商都应该选择线上代销模式；而当电商要求的佣金比例较大时，在线下垂直实力对等结构下，制造商应该选择线上转销模式，而在制造商主导和实体店主导结构下，制造商应该选择线上代销模式。（2）当制造商选择线上转销模式时，在线下制造商主导的结构下，制造商给予实体店的批发价格最大，在垂直实力对等结构下次之，在实体店主导结构下最小。然而，线下渠道权力结构的差异并不会影响制造商给予电商的批发价格。（3）当制造商选择线上代销模式时，在线下制造商主导结构下，线下销售价格最高；在线下垂直实力对等结构下，线上销售价格最高。     

Bounded rationality and consumer choice: an evaluation of consumer choice of mobile bundles

Although numerous prior studies have examined consumer valuations in bundling transactions from a theoretical perspective, relatively few have focused on large datasets. In addition, little prior research has targeted developing telecommunication markets. To address these gaps in the literature, we examine the rationality of consumers' bundling choices in the mobile telecommunication industry, using operational data from China Telecom. We compare the current prices paid by consumers to the optimal prices of alternative bundling plans, based on the consumers' actual usage. We determine whether bundling choice is affected by risk aversion, the complexity of the bundle, and learning effects. The findings suggested that many users chose sub-optimal bundles that were more expensive than others were. The results showed that consumers were risk averse, and they were more likely to make non-optimal bundle selections with more complex usage patterns. No significant differences were found according to gender, age, or usage level.     

产学研合作的博弈分析及动力机制

以演化博弈为主要分析工具,构建了产方与学研方演化博弈模型,进行了演化稳定策略分析。结果表明:在进行合作教育时,产方与学研方的积极合作是双方的良性演化稳定策略。分析认为,双方最终选择何种策略受到产方与学研方的内在需要和政府部门的外部介入的影响。     

A correlation-theoretical interpretation of schur analysis

This paper is heavily leaned on the author's recent investigations concerning SCHUR analysis of non-negative Hermitian block matrices. The parameters of the matrix balls and the triangular choice scheme which describe a non-negative Hermitian block matrix will be interpreted in the framework of correlation theory     

CHOOSING USING

This article investigates the shaping of contemporary drug-using (and non-drug-using) subjectivities through operations of choice and consumption. Examining various registers of ‘possession,’ it argues that in the construction of both docile and irredeemably flawed consumers, ‘choice’ (and its negation) is pivotal. Exploring motifs of choice, possession and pleasure in the operations of ‘normal’ consumer culture and the problematization of drug-using exposes a deeper anxiety underlying contemporary drug panics.