高管集权、内部控制与会计信息质量

公司内部治理的核心之一是选择一个恰当的权力配置结构,以有利于增进公司各种制度和政策的执行效率.本文研究公司高管的权力配置结构对公司内部控制与会计信息质量之间关系的影响.采用盈余管理和财务重述衡量会计信息质量,本研究发现:(1)公司的内部控制质量与会计信息质量正相关;(2)公司内部控制对会计信息质量的提升作用受制于公司内部高管的权力配置结构.在高管权力集中的情况下,内部控制的改善对会计信息质量并没有明显的提升作用.本研究对公司内部控制制度的后续建设和实施乃至公司治理结构的改进均具有一定的启示意义.     

ANP-Fuzzy方法在电力企业绩效考核中的应用研究

本文针对我国电力企业绩效考核指标间具有相互影响关系,且大多定性指标难以精确界定的特点,给出了一种ANP-Fuzzy的综合评价法。首先,建立系统的绩效考核指标体系及具体的考核标准,为考核员工提供规范化的评价框架。其次,设计能够准确反映考核指标间相互关系的ANP网络结构,以此确定具有联系性的指标权重。在此基础上,设计能够精确界定定性指标的Fuzzy多层次评价结构,以此评价具有模糊性的员工绩效。最后,运用Super Decisions软件和Matlab软件,给出了基于ANP-Fuzzy方法的电力企业员工绩效考核实证研究。结果表明,该方法合理可行,能够真实反映员工绩效,并且能够有效区分员工自身不同方面的绩效差异以及员工之间的绩效差异。这对帮助员工发现绩效改进空间,不断提升自身绩效具有明显效果。同时,该方法可以借助软件实现,将其应用于电力企业绩效考核具有较强的操作性。     

The topology aware file distribution problem

We present theoretical results for large-file distribution on general networks of known topology (known link bandwidths and router locations). We show that the problem of distributing a file in minimum time is NP-hard in this model, and we give an O(logn) approximation algorithm, where n is the number of workstations that require the file. We also characterize our method as optimal amongst the class of “no-link-sharing” algorithms.     

组织支持视角下领导—下属交换关系感知匹配的形成机制研究

领导—下属交换关系的感知匹配存在双方融洽型、领导高估型、下属高估型和双方冷漠型四种形态.领导给予下属的支持越高,双方关系的质量将越高;同样,下属觉察到来自领导支持越高,也越容易促进双方关系的融洽.本研究收集了来自长三角地区企业252对领导—下属配对样本,运用多元Logistic回归分析方法.结果证明了支持性人力资源实践、领导支持感,以及二者的交互作用都显著影响领导—下属交换关系的感知匹配.     

个人、团队与组织的跨层级学习转化机制模型与案例研究

在企业组织中,只有建立了个人、团队和组织之间系统有效的相互学习和转化机制,才能最大限度地利用组织中各种学习资源,提升组织业绩和健康发展水平.学习的跨层面转化是当今企业学习中面临的现实问题,但并没有相应的理论模型进行系统阐述和指导.针对这一理论和实践中的问题,本文对组织中三层面学习之间的互动、转化机制进行了研究探索,从组织中的人际交流、知识文档化以及组织流程化三种基本学习方式出发,提出组织学习的跨层面转化机制模型,并辅以五个典型案例对这一跨层次组织学习模型进行进一步分析验证,以期对我国组织学习理论和实践的进一步发展起到推动作用.     

中国设计产业与工业的互动关系研究——基于独立设计机构专利数据的相关前沿理论验证

以中国独立设计机构的授权专利为研究对象,通过中国专利数据检索,对中国设计机构专利授权数量时间序列进行统计和预测,结合工业增加值数据,运用相关分析、协整检验和格兰杰因果检验等计量方法,初步验证Porter钻石模型的服务需求理论和Grossman的设计驱动的内生增长理论在中国的适用性.研究结果表明,1985年至2009年中国独立设计机构专利迅速增长,Porter钻石模型的服务需求理论在中国得到部分支持,但Grossman的设计驱动的内生增长理论在中国没有得到证实,设计产业还不是驱动工业增长的力量.     

A new two-party bargaining mechanism

If resources and facilities from different partners need to be engaged for a large-scale project with a huge number of tasks, any of which is indivisible, decision on the number of tasks assigned to any collaborating partner often requires a certain amount of coordination and bargaining among these partners so that the ultimate task allocation can be accepted by any partner in a business union for the project. In the current global financial crisis, such cases may appear frequently. In this paper, we first investigate the behavior of such a discrete bargaining model often faced by service-based organizations. In particular, we address the general situation of two partners, where the finite Pareto efficient (profit allocation) set does not possess any convenient assumption for deriving a bargaining solution, namely a final profit allocation (corresponding to a task assignment) acceptable to both partners. We show that it is not appropriate for our discrete bargaining model to offer the union only one profit allocation. Modifying the original optimization problem used to derive the Nash Bargaining Solution (NBS), we develop a bargaining mechanism and define a related bargaining solution set to fulfil one type of needs on balance between profit-earning efficiency and profit-earning fairness. We then show that our mechanism can also suit both Nash’s original concave bargaining model and its continuous extension without the concavity of Pareto efficient frontier on profit allocation.     

On sorting unsigned permutations by double-cut-and-joins

The problem of sorting unsigned permutations by double-cut-and-joins (SBD) arises when we perform the double-cut-and-join (DCJ) operations on pairs of unichromosomal genomes without the gene strandedness information. In this paper we show it is a NP-hard problem by reduction to an equivalent previously-known problem, called breakpoint graph decomposition (BGD), which calls for a largest collection of edge-disjoint alternating cycles in a breakpoint graph. To obtain a better approximation algorithm for the SBD problem, we made a suitable modification to Lin and Jiang’s algorithm which was initially proposed to approximate the BGD problem, and then carried out a rigorous performance analysis via fractional linear programming. The approximation ratio thus achieved for the SBD problem is $\frac{17}{12}+\epsilon \approx 1.4167 +\epsilon$ , for any positive ε.     

Equivalence of two conjectures on equitable coloring of graphs

A graph G is said to be equitably k-colorable if there exists a proper k-coloring of G such that the sizes of any two color classes differ by at most one. Let Δ(G) denote the maximum degree of a vertex in G. Two Brooks-type conjectures on equitable Δ(G)-colorability have been proposed in Chen and Yen (Discrete Math., 2011) and Kierstead and Kostochka (Combinatorica 30:201–216, 2010) independently. We prove the equivalence of these conjectures.     

城镇劳动力市场结构变迁与收入不平等:1989～2009

基于1989～2009年进行的8次全国性城镇住户抽样调查数据,本文利用新近发展的夏普里值分解方法,定量考察了城镇劳动力市场结构变迁如何导致劳动收入不平等的变化。研究结果显示了过去20年里中国城镇劳动收入不平等扩大一方面是市场化改革的必然结果,尤其是在经济转型过程中,教育收益率上升引起社会收入分配机制的变化;但与此同时也存在一些不合理因素,特别是由户籍制度壁垒造成的城乡二元经济社会结构依然存在。夏普里值分解进一步揭示出,所有制、户籍、性别、经验和地区因素对收入不平等的相对贡献率趋于下降,教育和职业对收入不平等的贡献总体上呈上升趋势。其基本政策含义是,减少收入不平等的关键在于降低受教育机会不均等,着重增加人力资本投资,继续推进户籍管理制度改革,进而加快劳动力市场结构性调整。