企业组织中人力资本道德风险因素分析

基于市场里的企业是“一个人力资本与非人力资本的特别合约”的观点,就人力资本的道德风险问题进行了研究。认为影响人力资本道德风险的因素主要有诚实履行合约后的正常收益、道德风险行为被发现的概率、贴现因子、道德风险行为的额外收益以及道德风险行为被发现后的次优收益。并且以预期收益为目标建立了数学模型,分析人力资本道德风险行为动机与影响因素之间的关系,提出了相关的激励、约束及协作策略。最后,讨论了随机因素的影响。     

基于潜在发展态势的我国政府节能政策绩效动态多尺度评价

运用我国1998年至2005年的相关指标数据,研究我国节能政策实施效果,建立我国节能政策绩效评价的指标体系。通过专家调查法和信息熵相结合的方法确定相关指标的权重,对我国节能政策绩效水平进行了评价。基于GM(1,1)模型,对我国节能政策绩效的相关指标进行了潜在态势预测,进行动态评价。     

Myopic Analysis for Multi‐Echelon Inventory Systems with Batch Ordering and Nonstationary/Time‐Correlated Demands

We provide an exact myopic analysis for an N‐stage serial inventory system with batch ordering, linear ordering costs, and nonstationary demands under a finite planning horizon. We characterize the optimality conditions of the myopic nested batching newsvendor (NBN) policy and the myopic independent batching newsvendor (IBN) policy, which is a single‐stage approximation. We show that echelon reorder levels under the NBN policy are upper bounds of the counterparts under both the optimal policy and the IBN policy. In particular, we find that the IBN policy has bounded deviations from the optimal policy. We further extend our results to systems with martingale model of forecast evolution (MMFE) and advance demand information. Moreover, we provide a recursive computing procedure and optimality conditions for both heuristics which dramatically reduces computational complexity. We also find that the NBN problem under the MMFE faced by one stage has one more dimension for the forecast demand than the one faced by its downstream stage and that the NBN policy is optimal for systems with advance demand information and stationary problem data. Numerical studies demonstrate that the IBN policy outperforms on average the NBN policy over all tested instances when their optimality conditions are violated.     

盈余管理视角下的企业会计准则完善研究

对上市公司的盈余管理进行对比分析,结果表明现行会计准则为上市公司的盈余管理行为提供了一些机会.因此,需要制定会计准则概念框架,完善会计准则制定程序及准则体系,非经常性损益应在利润表中单独披露,会计准则应规范会计选择变更的披露.     

The elites’ collective subjectivities of the history of ethnic politics in Malaysia

ABSTRACT

Malaysia is one of the multi-ethnic, multi-cultural and multi-religious countries in Southeast Asia. Due to the pluralistic nature of Malaysia, it has a political structure based on ethnic politics. The ethnic preferential policies affected most domains of this country. The objective of this article is to examine the origin and background of ethnic politics in Malaysia. Findings of this study indicate that, ethnic politics originated during the British colonial period, it became a tool used by the Barisan Nasional for the legitimacy of regime. Moreover, ethnic politics in Malaysia today is intertwined with religion. Besides, there is the dilemma of the choice between the interest of certain ethnic group and national interests. However, with the opposition coalition Pakatan Harapan won the election in 9th May, UMNO-led BN lost power and interrupted its 61 years control, which leaves us an interesting topic to think about the future of Malaysian ethnic politics.     

市场经济条件下的民族政策问题

本文介绍了民族政策的运行环境,着重阐述了市场经济对民族政策的影响及市场经济条件下民族政策的继承与创新。     

Everything for the Children: Orphans Growing Up in Informal Adoptive Families in China

Most orphaned children in China are cared for by their extended families or become state wards under the guardianship of child welfare institutions. Some exceptions are children who are found and cared for by families in the community, without a formalized adoption or foster relationship. In some locations, institutions now accept guardianship for these children and support the informal adoptive family to continue to care for them. This article examines the outcomes for these children as they became young adults by comparing these 12 children raised within the system as they approach or have approached young adulthood (now aged 16–40 years-old). Some of the participants were either informally adopted or lived in institutional care. The results of this study found that the family environment was more conducive to the young people’s wellbeing as they approached or entered adulthood. The participants raised in informal care appeared to be treated similar to the biological children in these families. When the institution formalized the state guardianship responsibility, it also meant the families had state resources for support to protect the children’s rights to economic security, education, health care, and social participation. This practice by the institution supported the addition of informal adoption, as one step closer to permanency than foster care. Future implications include considering this option to help promote the family system assisting these children, families, and the state.     

The Roman Catholic Church: A Centuries Old History of Awareness of Clerical Child Sexual Abuse (from the First to the 19th Century)

Debates in international forums and in mainstream media on the role, responsibility, liability, and response of ecclesiastical authorities of the Roman Catholic Church (RCC) toward clerical child sexual abuse (cCSA) fail to take into account the historical roots and awareness of the problem. Reports also fail to mention the historic organizational laws RCC developed over centuries. In contrast, RCC documents evidence that the Catholic Church not only carried century’s old history of cCSA, but also repeatedly condemned cCSA by successive papal authorities, organizational laws, and institutional management mechanisms. During the first millennium, however, church laws remained confined to the bookshelves and were not converted into appropriate management policies and infrastructural models. This was largely due to the absence of a central administrative organizational structure, which developed later in the 12th century, following the Second Council of Lateran (1139) when the Papacy asserted its authority to establish administrative control over the organizational church. It was only then that management policies started to be framed and institutional structures enacted to deal more appropriately with cCSA from the 14th to 20th centuries. Despite this, RCC developed a culture of secrecy using clandestine organizational management models and institutional laws prescribed in 1568, 1622, 1741, 1866, 1922, and 1962 which aimed to manage cCSA. The current study traces reported cCSA as far back as the first century and critically examines the organizational laws, and institutional policies developed by RCC to address clerical sexual misconduct up to the end of the 19th century.     

The Subjectivity of Fairness: Managerial Discretion and Work–Life Balance

We use organizational justice theory to examine how perceptions of fairness affect the decision‐making process of line managers. In‐depth interviews were conducted with 35 Irish managers to explore how managers make organizational allocation decisions in cases where it is impractical to offer work–life balance accommodations to all employees. The findings suggest that firstly, managers construct the ‘life’ aspect of work–life balance within a heteronormative framework, where the emphasis is on caregiving and most usually parenting. Secondly, managers actively use their decision‐making powers around both formal and informal work–life balance supports to minimize injustice within their departments. By bringing together ideas about organizational justice and managerial decision‐making, we indicate how managers determine fairness through a decision‐making process narrowed by embedded gender role beliefs. Implications for future research and practice are discussed.     

民族政策宣传面临的新形势与应对策略

我国团结和谐的民族关系在不断巩固的同时,也面临着许多新情况、新问题,民族地区突发事件的频发度与危害的严重性呈上升趋势,网络和新闻媒体成为民族政策宣传和信息传播的重要渠道和平台,民族政策宣传已进入了国际传播的范畴,面临着新形势、新任务。因此,必须突破传统的宣传模式和理念,建立和创新行之有效的运行机制和保障机制,增强民族政策宣传的效果。