内部控制质量、供应商关系与成本粘性

 与管理会计中关于成本性态的经典线性假设不同,成本粘性表现为成本随业务量上下变动时的非对称性。从成本的构成要素及其特征的角度看,资本密集度和劳动力密集度均已被证明会加剧成本粘性。而探索采购环节中与供应商关系的集中程度和波动程度是否会对成本粘性产生影响并将其影响效果在不同的内部控制质量下进行比较也同样具有重要意义。        公司与供应商关系的集中程度和波动程度既会因信息机制而影响到调整成本,也会通过治理机制影响到代理成本,并最终作用于成本粘性。以成本粘性理论为基础,从2010年至2015年中国沪、深两市的上市公司中选定6 214个公司-年样本,采用OLS回归对内部控制质量和供应商关系如何影响成本粘性展开研究,并通过若干稳健性检验提高结论的可靠性。        研究结果表明,较高的供应商集中程度可以减弱成本粘性,而较大的供应商波动程度却会加剧成本粘性;高质量的内部控制可以显著地缓解供应商波动程度对成本粘性的加剧作用,而其在供应商集中程度与成本粘性之间却并未发挥显著作用。进一步将样本按照产权性质分组后还发现,相较于非国有企业,国有企业的供应商集中程度对成本粘性有更大的减弱作用,而供应商波动程度对成本粘性的加剧作用也会有所缓解。        公司在采购环节保持的供应商关系同样会对成本粘性产生重要影响,并会因内部控制质量或产权性质的不同而有所差异。研究结果不仅在一定程度上丰富了从成本构成要素这一角度对成本粘性的研究,也为中国上市公司实现“去产能、减成本”的目标提供可选择路径。     

Environmentally Responsible Happy Nation Index: Refinements and 2015 Rankings

Fifty years have elapsed since Cantril (1965) published his work on The Pattern of Human Concerns. His line of inquiry has stood the test of time. In late 2012, the nationally representative South African Social Attitudes Survey replicated Cantril’s 1960s questions and methodology to elicit South Africans’ hopes and aspirations and worries and fears for self and country and their ratings of where self and country stood—past, present and will stand in future. Although Cantril’s ‘ladder-of life’ scale is still regularly used as a measure of subjective well-being, to our knowledge his full line of preliminary questioning has not been fielded again to date. Our study found that South African aspirations for self were mainly material ones for a decent standard of living and the means to achieve this goal. Hopes for the nation concentrated on economic and political progress to consolidate South Africa’s democracy. A large number of personal and national hopes were mirrored in fears that these aspirations might not be met. Cantril’s method also allowed us to review the main concerns and ratings across the diverse groups of citizens that make up the ‘rainbow nation’. There was a substantial degree of consensus on top hopes and fears but levels of standing on the Cantril ladder of life were still graded according to apartheidera inequalities with black South Africans scoring lower than other race groups. Nonetheless, the majority of South Africans rated their present life better than 5 years ago and projected life to get better in future. Such optimism may place considerable pressure on the state to deliver on personal and societal hopes as the country enters its third decade of democracy.     

论我国公司法人治理结构的完善——基于公司经理人和公司法人结构的比较分析

近几年随着社会经济的不断增长与公司制度的不断完善,公司经理人在公司中的位置也愈发突出,也使公司经理人的权力愈加膨胀,从而导致其在公司法人中的定位变得模糊,这反映出公司法人结构的治理仍未取得显著成效,亟待完善。因此,弄清公司法人和公司经理人之间联系和区别,对推动公司当前职权优化配置和完善我国法人治理结构的发展有着积极的作用。     

MBA营销管理课程教学模式探析——基于LBL-CBL-PBL-RBL四轨教学模式

随着经济全球化和科技的迅速发展,新营销工具、营销方式和营销内容不断涌现,使得营销工作变得越来越富有挑战性.营销管理是MBA的核心课程之一,以往的教学模式主要是以教师为中心的LBL和CBL两种,制约了学生的营销创新、理论分析、思辨能力.通过对营销管理课程的教学模式进行改革,适应新时期MBA学生的社会和工作需要,培养更具有...     

LAG Length Selection and the Construction of Unit Root Tests with Good Size and Power

It is widely known that when there are errors with a moving‐average root close to −1, a high order augmented autoregression is necessary for unit root tests to have good size, but that information criteria such as the AIC and the BIC tend to select a truncation lag (k) that is very small. We consider a class of Modified Information Criteria (MIC) with a penalty factor that is sample dependent. It takes into account the fact that the bias in the sum of the autoregressive coefficients is highly dependent on k and adapts to the type of deterministic components present. We use a local asymptotic framework in which the moving‐average root is local to −1 to document how the MIC performs better in selecting appropriate values of k. In Monte‐Carlo experiments, the MIC is found to yield huge size improvements to the DF^GLS and the feasible point optimal P_T test developed in Elliott, Rothenberg, and Stock (1996). We also extend the M tests developed in Perron and Ng (1996) to allow for GLS detrending of the data. The MIC along with GLS detrended data yield a set of tests with desirable size and power properties.     

Patterns In Discourse About Elderly People In New Zealand

As the number of senior citizens continues to rise, their public profile will grow and political discussion about their future will become increasingly prominent. The present research was designed to approach such debate by providing an assay of naturally occurring data drawn from the New Zealand Royal Commission on Social Policy (1986–1988). Public submissions to the Royal Commission on the specific subject of senior citizens were extracted and examined from a discourse analytic perspective. The results obtained by two independent analyses showed three patterns of discourse, namely, society's obligations to senior citizens, anti-ageism, and old age as a positive resource. This troika of discourse patterns constitute a collective voice through which senior citizens and their supporters defend and advocate the social position of senior citizens.     

中国就业态势与反失业公共政策效应分析

基于相关历史数据的收集与整理,从实证的角度分析了我国目前在体制转轨、社会转型背景下的就业态势与反失业公共政策效应.主要结论是:由城镇新成长劳动力、城镇失业下岗职员和农村剩余劳动力这三大焦点人群共同构成的就业压力中,青年人初次就业和农村劳动力转移就业已经取代城镇失业下岗人员再就业而成为主要的就业矛盾和矛盾的主要方面;中国就业问题所具有的总量过剩、结构失衡和体制摩擦三大成因中,总量失衡带来的失业属于原发性失业,非短期的宏观调控政策所能解决,结构失衡较之总量过剩的矛盾更加突出,但是前者具有较高的政策可调控性;反失业公共政策在取得相当的成效,存在着共性政策多、针对性政策少,单项政策多、组合政策少等问题,亟待将就业促进政策由"面"细化到"线"和"点",逐个击破,提高反失业公共政策的有效性.还具体探讨了中国反失业公共政策优化需要进一步研究的几个问题.     

熵权双基点法在武器装备研制风险评估中的应用

基于某武器装备研制项目的风险评估数据,通过熵权双基点法对技术、计划、保障性、进度、费用风险进行评估、排序,克服了传统评价方法中主观确定权重的缺陷,为指导项目风险管理提供了科学依据。     

关于山东半岛建设现代农业的几点建议

农业现代化建设问题是当前农业经济研究的一个热点。文章通过分析山东半岛的农业现状及其问题,进而对其现代农业建设提出了自己的建议。山东半岛的农业现状决定其必须结合自身情况,通过采用生态效益型农业模式、完善农业市场体系、推动农业科技进步等措施,逐步实现农业现代化。     

高技术企业知识创造与可持续竞争优势

本文通过对知识创造与高技术企业可持续竞争优势关系的经验分析,提出了企业的知识创新力是高技术企业可持续竞争优势来源的观点,并对影响企业知识创新力的因素体系进行了系统分析,提出了决定高技术企业知识创造产出的四个要素互动模型,在此基础上提出了促进企业知识创新、提升高技术企业可持续竞争优势的管理对策。