Proximity and inter‐organizational collaboration: A literature review

The proximity concept is used in many different ways in the literature. These dimensions of proximity are, however, defined and measured in many different (sometimes even contradictory) ways, show large amounts of overlap, and often are under‐ or over‐specified. The goal of this paper is to specify the different dimensions of proximity relevant in inter‐organizational collaboration more precisely and to provide definitions of these dimensions. The research presented contributes to reducing the ambiguity of the proximity concept as used in the literature. Based on the above, the following research question is addressed in this paper: ‘Which dimensions of proximity are relevant in inter‐organizational collaboration and how are they defined?’ A systematic literature review is presented in order to disentangle the dimensions of the proximity concept. Based on this literature review, three dimensions of proximity relevant in inter‐organizational collaboration are distinguished: geographical proximity, organizational proximity and technological proximity. Examples (case studies) from the literature are used to illustrate the current conceptual ambiguity as well as to clarify how the proposed dimensions of proximity reduce this conceptual ambiguity.     

相关性评价中人际亲和性的一主多从模型及其改进

相关性评价中牵涉到大量的被评价管理者互相评价的问题,评价结果通常和奖惩有关.相关性评价提倡在被评管理者中间保持适当的亲和性,但过度的亲和性难以避免地会产生合谋行为.本文针对这种现象建立一个一主多从模型,随后对模型加以改进,以分析公司与被评者、被评者与被评者之间的博弈关系,进而得出相应的结论.     

Toward Improved Communication about Wildland Fire: Mental Models Research to Identify Information Needs for Natural Resource Management

The management of natural- and human-induced wildland fires is an intricate process that must balance two considerations: that of fire as a necessary natural disturbance and that of the risks that fire poses. Reconciling tradeoffs between these risks and benefits is contingent upon informed, directed, and two-way communication between wildland fire managers and stakeholders. In an effort to aid with the design of such a communication effort, this study used mental models research to determine the unique wildland fire information and decision-making needs of stakeholders living at the wildland-urban interface of a fire-prone area. While the analysis revealed many similarities in how stakeholders conceptualized the risks and benefits of wildland fire, many misconceptions and important gaps in understanding on the part of both expert and nonexpert respondents were identified.     

A LOOK AT THE SEMANTIC DIFFERENTIAL AS A TOOL TO ASSIST FACULTY TEACHING EVALUATIONS

The evaluation of the effectiveness of faculty teaching is a difficult process. This paper presents the results of an experimental empirical investigation into the possibility of using a psycho-linguistic measurement technique, the Semantic Differential, to measure faculty communication of terminology to students. This measurement could be used to supplement other teaching evaluation devices. The paper determines a set of “key concepts,” derives a set of S.D. meanings from a Faculty to act as a standard, and measures student meanings at the beginning and end of an introductory course. These sets of meanings are then compared.     

马克思阶级关系两极分化理论在当代的适用性——兼析赖特的中间阶级理论

马克思、恩格斯把资本主义社会看作是资产阶级和无产阶级两极对立的社会。当代资本主义国家出现了一个由专业管理人员组成的新的社会群体。这个群体既不同于传统的资产阶级,也不同于无产阶级,即所谓的中间阶级。从总体上说,尽管存在着中间阶级有所扩大的现象,使得当代资本主义社会阶级关系呈现较为复杂局面,但资本主义社会的阶级结构呈两极化的态势并未根本改变。     

后现代主义教育视野下的师生观

后现代主义(postmodernism)是20世纪后半叶在西方社会流行的一种哲学、文化思潮。它脱胎于信息化后工业社会。后现代教育思想作为整个后现代思潮的一部分,它强调个人选择和参与,崇尚创造性、差异性、多样性、不确定性和建构性,主张教师与学生之间应建立一种平等的对话关系。这对我国当前的教育研究及教育改革,尤其是课堂教学改革具有一定的指导意义。     

Cost/quality tradeoffs for control procedures in information systems

An analytical framework is presented to study the cost/benefit tradeoffs of alternative internal control scenarios designed to ensure quality of outputs from information systems. A mathematical model is used to evaluate the impact that various alternatives have on system performance and cost. The model can be used to compare the benefits gained from enhanced processing with those arising from more effective internal control procedures. Model variables under the control of system designers include placement and effectiveness of internal control procedures, cost and quality of processing activities, both manual and computerized, and cost and quality of correction procedures. The model incorporates a penalty cost incurred by failure to detect and correct errors. The analytical process is illustrated through application to a specific information system.     

盈余重述归因分析——资产负债表膨胀的角度

针对国内外学者对财务重述原因的争议,在借鉴已有研究成果的基础上,本文从资产负债表膨胀的角度对盈余重述进行了归因分析。以高报盈余的重述公司为对象,利用多元回归分析等方法实证后发现,与非重述公司相比,高报盈余的重述公司在财务报告发生错误的年度资产负债表膨胀水平较高,说明公司被重述期正向调整了盈余,重述归因于公司之前年度有意的盈余管理;违规公司被重述期期初的资产负债表膨胀度显著高于非违规公司,证明公司违规主要是由于会计准则弹性范围内调整盈余的机会受限。     

控股股东代理成本、纳税筹划方案抉择及其市场价值:基于J有限公司的案例研究

纳税筹划是实务界与学术界共同关心的领域,现有研究大量讨论了公司纳税筹划行为的决定因素及其经济后果,但仍存在巨大争议。一方面,纳税筹划节约了现金流,提升股东价值;另一方面,代理问题使企业的纳税筹划方案更可能有利于控股股东或管理层,而非上市公司利益最大化,从而可能降低企业价值,最终纳税筹划方案的经济后果取决于上述两方面的共同作用。本文基于某上市公司(J有限公司)收购大股东土地案例,分析了代理成本影响公司税务决策的路径及其经济后果。本文发现,控股股东构造了较为复杂的股权转移交易方式,为上市公司和控股股东节约了大量税务成本。但由于代理成本的存在,在多种纳税筹划方案中,控股股东并未选择对上市公司最为有利的方案,而选择了能够取得现金最多,控股股东利益最大化的方案。进一步的研究发现,市场非常关注该企业的纳税筹划行为,与本文搜集的对照样本相比,尽管J公司的控股股东未选择最优的方案,但投资者仍给予了该纳税筹划行为以积极反应,提升了企业价值。本文为研究代理成本影响公司税务决策的机理提供了重要参考。