International alliance commitment and performance of small and medium-size enterprises: The mediating role of process control

Improving alliance performance is a critical issue that both managers and researchers have attempted to resolve. Recently scholars have suggested that firms can use alliance commitment and process controls to improve alliance performance. Yet research has only found weak support for these direct effects. In this paper we examine the mediating role of process controls on the relationship between alliance commitment and alliance performance. When tested on samples of SMEs we find support for our theoretical predictions. We then discuss the managerial implications of using commitment and process controls in SME international alliances.     

公司的多样化战略与资本结构关系的实证研究

本文在分散风险理论、交易成本理论和代理成本理论的基础上,深入探讨了公司多样化战略与资本结构之间的内在关系,并形成研究假设。本文采用熵值指数来度量公司的多样化程度。经分层和回归检验后发现。公司经营多样化程度与负债水平呈显著正相关关系;不相关多样化公司的负债水平显著高于相关多样化公司;对不相关多样化公司来说,多样化程度是决定资本结构的重要因素。总之,研究结果支持了基于分散风险理论和交易成本理论的假设,拒绝了基于代理成本理论的假设。     

Health‐Economics Analyses Applied to ELF Electric and Magnetic Fields

Extremely low frequency electric and magnetic fields (ELF EMFs) are a common exposure for modern populations. The prevailing public‐health protection paradigm is that quantitative exposure limits are based on the established acute effects, whereas the possible chronic effects are considered too uncertain for quantitative limits, but might justify precautionary measures. The choice of precautionary measures can be informed by a health‐economics analysis (HEA). We consider four such analyses of precautionary measures that have been conducted at a national or state level in California, the Netherlands, the United Kingdom, and Israel. We describe the context of each analysis, examine how they deal with some of the more significant issues that arise, and present a comparison of the input parameters and assumptions used. The four HEAs are methodologically similar. The most significant qualitative choices that have to be made are what dose‐response relationship to assume, what allowance if any to make for uncertainty, and, for a CBA only, what diseases to consider, and all four analyses made similar choices. These analyses suggest that, on the assumptions made, there are some low‐cost measures, such as rephasing, that can be applied to transmission in some circumstances and that can be justifiable in cost‐benefit terms, but that higher cost measures, such as undergrounding, become unjustifiable. Of the four HEAs, those in the United Kingdom and Israel were influential in determining the country's EMF policy. In California and Netherlands, the HEA may well have informed the debate, but the policy chosen did not stem directly from the HEA.     

经理人激励的细分: 隐藏行动、努力成本和风险厌恶

本文研究经理人隐藏行动、努力成本和风险厌恶态度对经理人激励的影响.本文的研究基于标准委托人-代理人模型,但放松其关于经理人行动不能影响企业风险的假定,而采用更接近现实的假定--企业风险至少部分内生于经理人的行动.通过研究,本文将经理人激励明确细分类为努力增进激励(βeffort激励)和追求风险激励(βrisk激励)两类.为实现βeffort激励,经理人报酬只需是企业业绩的线性函数即可;但为实现βrisk激励,经理人报酬应是企业业绩的凸函数.     

电子商务环境下市场与企业关系的演变

工业革命以来发生的生产社会化和后来的经济全球化使企业面临一个全球性的市场,市场扩大给企业带来发展机会的同时也使企业在市场交易中的费用上升,于是企业通过纵向一体化来降低交易费用,企业的规模不断膨胀。电子商务的出现降低了市场交易费用,使企业直接利用市场机制更有效益,在一定程度上改变了企业通过扩大规模去降低交易费用的行为,企业更多地通过市场获得原材料与中间产品。在电子商务环境下产生与以往相反的趋势———市场交易对企业内部化交易的替代。     

简论晚清新式企业内部管理的若干改革主张

晚清时期,人们通过对西方企业管理活动的考察,反思了各类新式企业实践活动中的诸多管理弊端,提出了许多改善企业内部管理的主张,这些改革建议涉及企业的各个方面,诸如人事管理、财产物质管理、成本费用管理、市场营销与资金管理等.     

WTO与劳动力资本保全

我国加入WTO,迫切要求对农产品成本信息反映规范化,迫切要求农业主体迅速地将资本保全理论运用于会计核算中.本文就确保农产品成本信息规范、完整、可靠,农业主体如何重视劳动力资本保全管理的问题进行了探讨,对不断提高农产品竞争力具有现实意义.     

从成本-收益角度分析银广夏造假及治理

以银广夏财务报告造假案为例,从成本与收益的角度,剖析了虚假会计信息产生的原因,指出在理性的经济人假设前提下,正是由于造假的收益大于造假的成本,使得上市公司产生制造虚假会计信息的冲动和后果。提出上市公司治理的重点应放在提高造假成本方面,加强证券市场监管,加大会计造假被发现的概率,加大会计造假被惩罚的力度,加强全方位的诚信教育等治理建议。     

试论社会工作价值教育的写作疗法

目前,我国社会工作专业教育取得了很大的进步,但是依然存在着学生专业归属感与认同度不高的局限。社会工作价值教育的核心动力包括自我认同和专业认同,写作疗法是社会工作专业价值教育的一种可行选择。写作疗法可以促进社会工作价值教育中的个人认同和专业认同的螺旋上升,增强学生对自己、对专业的认知、态度、归属和自豪感,激发学生的梦想力、团队感、执行力和成就感,最终实现社会工作专业价值内化。社会工作价值教育中写作疗法的运用,要坚持学生为本理念、深耕精培理念和关系促进原则、成就动力原则,遵循科学的程序和指引。在这一过程中,指导教师要将社会工作价值理念教育贯穿始终,通过言传身教让学生切实感受到专业价值的真实性和价值性。     

国外测算官方统计调查社会成本的实践及启示

本文通过介绍国外官方统计调查社会成本的测算实践发现,测算目的在于提高统计数据质量;测算主体一般为国家统计机构;测算方法不一,但均属测算花费的填报时间;测算对象主要为企业,但部分国家还测算住户和个人的统计调查社会成本;各国统计调查社会成本总体呈下降趋势。在此基础上提出,一是尽可能减少统计调查项目、统计报表数量以及每张统计报表中的指标数量;二是更多地利用大数据、行政记录等数据源;三是定期做好统计报表填报时间的分析。