关于智力资本价值计量方法的探讨

智力资本价值的计量是智力资本会计的难点和重点。本文认为,在设计计量模型时,应以产出价值为计量基础,充分考虑智力资本的配置状态或使用效率、经济寿命期等因素的影响,并且应能提供局部集合或单项智力资本价值的信息。基于这种构思,文章最后设计了智力资本价值计量方法(模型)。     

高科技企业智力资本的定性评估

本文首先对智力资本的概念及评估模式进行归纳,在此基础上从人力资本、创新资本、流程资本和客户资本四个方面建立对于高科技企业智力资本的定性评估框架,为企业开发智力资本提供参考.     

智力资本与货币资本博弈分析——以风险企业为例

本文对风险企业、风险基金中的智力资本与风险资本的利润分配和它们的贡献关系进行了分析。通过建立模型,我们发现两者对利润分享的相对比例与它们对利润贡献相对份额之比是一常数;同时风险资本会随着智力资本对利润贡献份额的提高而提高。     

智力资本对我国运营最佳公司贡献的实证分析

本文通过采用VAIC和相关性分析及多元回归分析法对我国2003年度运营最佳公司进行实证分析,分析结果发现,物质资本与企业绩效之间存在显著的正相关关系,结构资本和人力资本对企业绩效也有正向的贡献,但在统计上不十分显著,并进行了相应的分析。     

基于中国制度环境的智力资本测量研究

在文献回顾的基础上,探讨了智力资本在西方制度环境下的测量逻辑和测量的制度基础,并将其与中国制度环境的特殊性对比,进而分析和评价了智力资本的3个维度和测量指标在中国制度环境下的适用性,并在此基础上提出基于中国制度环境的智力资本测量指标的修正。     

基于流形学习的非一致性判断矩阵排序方法

针对传统层次分析法(AHP)在构造判断矩阵过程中需要满足一致性条件问题,本文研究AHP方法需要进行一致性调整的原因,提出了一种基于流形学习的非一致性判断矩阵排序方法。在非一致性判断矩阵排序过程中,首先基于近邻距离的概念,构建出判断矩阵所对应数据集的近邻距离矩阵;然后以近邻点的线性表示为基础,将每个数据点映射到一个全局低维坐标系,并据此获得判断矩阵所对应的低维嵌入;根据各层求解出的低维嵌入对各层要素进行优劣排序,进而得到最终排序结论。最后,通过数值案例验证了所提方法的有效性和实用性。     

Defining and Measuring the Institutional Context of National Intellectual Property Systems in a post-TRIPS world

Indices that approximate for the quality and strength of intellectual property (IP) systems are commonly used as variables in empirical international management studies. However, while international IP systems have radically transformed after the implementation of the TRIPS agreement, these contextual changes have not been accounted for in existing international management research approaches. This study examines the institutional context of IP systems in the post TRIPS implementation years by conceptualizing how IP Law on the books (regulations) and IP Law in practice (enforcement) combine. This enables the identification of two new contextual categories of IP systems that have not been conceptually, theoretically, or empirically captured in existing international management research. A review of the existing literature on indices measuring different aspects of national IP systems provides insights into how to improve future theoretical and empirical international management work that aims to study the effects of the context of IP systems in the post TRIPS era.     

The Role of Leader Influence Tactics and Safety Climate in Engaging Employees'' Safety Participation

This study examines the effect of leader influence tactics on employee safety participation in a U.K.-based manufacturing organization, examining the role of safety climate as a mediator. Structural equation modeling showed that leader influence tactics associated with a transformational leadership style had significant relationships with safety participation that were partially mediated by the safety climate (consultation) or fully mediated by the safety climate (inspirational appeals). In addition, leader influence tactics associated with a transactional leadership style had significant relationships with safety participation: rational persuasion (partially mediated by safety climate) and coalition tactics (direct effect). Thus, leaders may encourage safety participation using a combination of influence tactics, based on rational arguments, involvement in decision making, and generating enthusiasm for safety. The influence of building trust in managers is discussed as an underlying mechanism in this relationship. Practical implications are highlighted, including the design of leadership development programs, which may be particularly suited to high-reliability organizations.     

上市公司预算松弛的影响因素及其对公司业绩的影响

现有的众多经验研究证明,组织中的预算松弛是十分普遍的,而代理理论与权变理论是有效解释预算松弛的重要理论。我们首次采用上市公司的公开数据,研究上市公司预算松弛的影响因素及其对公司业绩的影响。实证结果表明:1、股权性质、股权结构和企业规模是解释预算松弛的重要变量。这说明,代理理论和政府干预比权变理论更适合解释我国上市公司的预算松弛行为。2、一个严紧的预算目标有助于提高企业的ROA和ROE,但并未提高企业的主业盈利能力,而企业的盈余管理水平与预算松弛程度呈弱的负相关。所以,严紧的预算并未产生有效的激励作用,而只是增强了经理人的盈余管理动机。     

Conditional Influence Diagrams in Risk Management

This paper introduces conditional influence diagrams into risk management. A contaminated-site cleanup involving two stakeholders is used as a hypothetical case study. The treatment choices must satisfy several conflicting objectives. Any decision made by one stakeholder will affect the choices of the other stakeholder. In building the influence diagrams for each of the stakeholders, the logical relationship of all relevant factors is determined and the values of these factors are analyzed. The influence diagram for each stakeholder is conditional on the options available to the other stakeholder. The influence diagrams are, then, used to evaluate the possible choices of each stakeholder based on decision options of the other stakeholder. These results are analyzed using game theory methods to gain insights useful to risk management and to demonstrate how mutual trust and cooperation can lead to decisions benefiting both stakeholders.     

合作研发中知识产权风险对合作行为影响的研究

知识产权风险已成为合作研发企业所面临的三大风险之首,因此,本文采用结构方程模型(SEM)结合243家企业的有效调研数据,实证分析了知识产权风险对企业合作行为的影响作用,并有助于企业在合作中针对所面临知识产权风险类型的不同来采用不同的措施进行动态防范。     

奢侈品牌消费中参照群体影响研究

奢侈品具有的象征价值和符号价值使奢侈品牌消费中社会因素的影响尤其显著。以427位路易威登消费者为样本,实证分析奢侈品牌消费中参照群体影响、奢侈品牌购买价值与消费者忠诚的关系。研究表明,参照群体的3类影响(推荐意愿、品牌知识和重购意愿)对消费者忠诚均有显著正向影响,信息性影响和价值表达性影响对奢侈品牌社会导向和个人导向购买价值有正向影响,但功利性影响只对社会导向购买价值有正向影响。中介效应检验结果表明,奢侈品牌购买价值对参照群体影响与消费者忠诚存在部分或完全中介过程。该结论对于奢侈品行业具有重要的管理意义,验证了在奢侈品牌消费中参照群体影响是消费者奢侈品牌忠诚的关键影响因素,揭示了消费者感知的奢侈品牌购买价值对重购和口碑营销具有重要意义。     

战略承诺约束下的企业战略定位演化效应研究

随着动态导向观在战略管理领域的兴起,战略演化研究开始从高度分散走向收敛,在动态竞争环境下,企业的战略承诺投入、决心和程度的不同可能对战略定位的演化产生影响,剖析这一复杂的动态演化过程更适宜用质化研究方法.基于单一案例进行扎根理论式的实地研究,结合多重案例的跨案例检验,识别战略承诺的构成,探讨战略承诺影响战略定位演化效应的方式.研究结果表明,战略承诺是一个独特的战略要素,它来自于组织战略生成和演化的过程以及他们所促进的微观战略行为的决策过程,它在市场、资源和能力、价值活动以及组织层面的承诺表现影响着战略定位的惯性、一致性、持续性以及适应性演化.     

基于社会影响和面子视角的冲动购买研究

单个个体的冲动购物研究比较多,但是他人陪伴情境下的个体冲动购物的研究还相对较少.中国人他人取向特征明显,在与社会的互动中面子起着非常重要的作用.以社会影响理论和中国本土心理学的面子理论为基础,考察社会影响倾向和面子倾向对他人陪伴下的个体冲动购买的作用以及面子在社会影响倾向和冲动购买中的中介作用.通过问卷法共回收有效问卷226份,并利用SPSS软件进行统计分析.结果发现,规范性社会影响倾向对冲动购买有正向影响,信息性社会影响倾向和护面子倾向对冲动购买有负向影响,信息性社会影响倾向通过护面子倾向这一中介变量间接地作用于冲动购买.最后,对零售商和消费者提出了建议并指出了未来的研究方向. 少.中国人他人取向特征明显,在与社会的互动中面子起着非常重要的作用.以社会影响理论和中国本土心理学的面子理论为基础,考察社会影响倾向和面子倾向对他人陪伴下的个体冲动购买的作用以及面子在社会影响倾向和冲动购买中的中介作用.通过问卷法共回收有效问卷226份,并利用SPSS软件进行统计分析.结果发现,规范性社会影响倾向对冲动购买有正向影响,信息性社会影响倾向和护面子倾向对冲动购买有负向影响,信息性社会影响倾向通过护面子倾向这一中介变量间接 作用于冲动购买.最后,对零售商和消费者提出了建议并指出了未来的研究方向.     

Supply-Chain Strategy: Organizational Influence Through Supplier Alliances

The role of supply-chain management as an integral element in corporate strategy has been discussed in prior research, mostly at a broad conceptual level with relatively little empirical validation. This paper uses data from a longitudinal study of buyer-supplier relationships to evaluate the impact from firms' recent initiatives in developing strategic supplier alliances on the role played by the supply management effort in the corporate hierarchy. Contrary to anticipated results, the use of an alliance approach did not lead to any appreciable improvement in status and respect for supply management's role in developing corporate strategy. While several suggestions are offered to explain these results, the major conceptual models of supply-chain strategy are reassessed and a more appropriate and grounded framework for study is proposed. Further research is called for to empirically verify the link between strategic consideration for supply issues and firm success.     

影响中国上市公司经济附加价值因素的实证研究

本文以我国沪深两市A股上市公司为研究对象,采用因子分析和多元线性回归模型,对影响公司经济附加价值的因素进行了实证分析。研究结果表明,公司自身的资本结构、盈利能力、资产规模、发展潜力、资产管理水平以及所处行业的整体报酬等因素对经济附加价值具有正相关关系,无形资产对经济附加价值有微弱的负相关,而存货管理水平对经济附加价值的影响不显著。文章最后分析了这些结果产生的可能原因,并对公司努力提高经济附加价值提出了一些改进建议。     

组合评价方法在银行信用风险评价中的应用

针对贷款客户评价选择问题,在对已有研究方法分析的基础上,提出了以熵权与偏好顺序结构评估法相结合的排序方法。以借贷人的财务状况、借贷人的管理水平、借贷人的行业地位、借贷人资产的变现性和借贷人历史信用状况为评价准则,利用信息熵来确定评价准则的权重,用偏好顺序评价法确定贷款客户的贷款顺序,并进行了灵敏度分析。最后通过算例证明了该方法的有效性。     

What Determines the Substantive Influence of Public Participation? An Investigation of Planners’ Views on Conditions for Participatory Practices in Denmark

Conditions that enable successful public participation have received increased attention in research and practice. This paper contributes with an empirical study of the conditions that determine the substantive influence of public participation processes. We explore a list of conditions in a Danish context through a survey of practitioners’ perceptions of practice and through interviews with practitioners. The findings support the growing criticism of the widespread notion that the choice of methods is a fundamental determinant of the success of public participation. The findings lead us to propose a more prominent role of contextual conditions in practice.     

需求不确定下企业生产规模选择及影响因素研究

基于企业生产规模的不同情况,讨论了需求不确定下企业生产规模决策问题,构建了企业生产规模决策模型并得出了不同条件下的表达式。分析表明：需求不确定下企业存在生产最优规模,随着成本的增加,企业最优生产规模临界值将增大,利率、市场力量与企业最优生产规模负相关;企业生产规模为Q时,企业最优生产规模与单位时间收益流的波动率和期望增长率正相关,而与单位成本无关;在区间0≤q（t）≤Q,企业最优生产规模与企业单位时间收益流的波动率负相关,随着企业单位时间收益流的期望增长率的增加先降低后增加,且随着企业单位成本C的增加先不变后增加。这为需求不确定下企业生产规模决策提供了一种解释。