National Culture on the Cross-National Variation of Homicide: An Empirical Application of the Inglehart–Welzel Cultural Map

Although there has been a growing literature on the effects of culture on the cross-national variation of homicide, this literature remains limited in the operationalization of national culture as well as in the modeling of the cultural effects. Adopting a multidimensional measure of national culture developed in the World Values Survey, this study examines the effects of various aspects of national culture, as well as their interaction, on the cross-national variation of homicide. The findings of this study provide evidence for the effect of national culture on homicide variation across countries while painting a more complex picture about the potential mechanisms of these effects.     

Leveraging psychological contracts as an HR strategy: The case of software developers

This article studies the management of software developers through the lens of the psychological contract and from the perspectives of employees and employers. Data were gathered through interviews with software developers and their human resources (HR) and/or direct managers in French high-tech companies. Our findings show the crucial role of HR and direct managers who shape a balanced professional psychological contract with developers as a specific HR strategy in order to respond to their job specificities and values. Specific HR practices (nature of the processes, involvement of developers in these processes, credibility of HR/direct managers and career development opportunities) and the working environment contribute to the development of trust and fairness, which form part of the content of the balanced contract.     

A Comment on Salamon and Anheier's “Social Origins of Civil Society”

In this paper we examine Salamon and Anheier's characterization and testing of alternative theories of the size and scope of the nonprofit sector in different countries. We identify various nuances and refinements of these theories, and we suggest ways in which their validation through statistical testing can be extended and improved. Finally, we offer additional avenues of research that could productively exploit the important cross-national data set assembled by the Johns Hopkins Project.     

保险公司投入要素产出贡献率研究

基于柯布-道格拉斯生产函数,构建保险公司投入要素产出贡献率计算模型,采用中国90家保险公司2008—2015年面板数据进行实证研究。结果表明：第一,资本投入对保险公司产出贡献率最高,创新次之,最后为劳动投入;第二,不同规模保险公司的投入要素产出贡献率存在明显差异。为此,在供给侧改革背景下保险公司应注重优化投入要素结构,以促进保险业的健康与稳定发展。     

Employer branding practices for young talents in IT companies (Russian experience)

This article discusses the current Russian experience of information technology (IT) companies in building employer branding practices to attract and retain young talents. Focusing on generation theory and employer branding perspective, we identify the core employment values and preferences of young IT-professionals and consider the efficient employer branding tools used by three IT companies to cooperate with them in the conditions of ‘war for talents’.     

公司与1929年的大危机

1929—1933年的经济大危机虽然已经成为历史,但是其破坏程度之大,波及范围之广至今仍让人记忆犹新。对于这次危机的原因,已经有很多种说法可供我们详加评论,比如:供需不平衡,经济的虚假繁荣造成超前消费最终导致经济崩溃。文章从公司的角度,根据其发展历程来探究这次危机发生的原因。     

河南上市公司高管薪酬与经营绩效相关性分析

河南上市公司高管的薪酬,主要与其公司的每股收益、净资产收益率和总资产周转率等反映企业盈利能力、营运能力及盈利质量的指标相关,与企业规模呈显著的正相关关系,与上市公司业绩指标的相关性存在规模效应,并受国有持股比例的影响。高管持股对公司绩效的影响存在区间效应,持股0.05%以上的样本公司的盈利水平和盈利质量较好,其高管持股可发挥长期激励作用。     

上市公司财务困境预警的Logit模型实证研究

把传统财务指标与现金流指标结合起来,利用logit方法构建了一个上市公司财务困境预警模型,该模型对预测样本进行实证研究,证明是一种有效、实用的预测方法。     

对吉林省上市公司税收负担影响因素的实证分析

以上海.深圳证券交易所上市的吉林省上市公司为样本,运用回归分析及SPSS统计软件对吉林省上市公司税收负担影响因素进行了实证分析。结果表明,总资产、负债比率及资本密集程度三要素中只有总资产影响税收负担。这可以为企业的税收筹划及政府合理制定企业所得税率提供可靠的证据。     

基于主成分分析的我国整车上市公司财务状况评价

选取23家整车上市公司的2011年中报数据,以代表企业偿债能力、获利能力、经营效率及发展能力的共10个指标为基础构建财务综合评价指标体系,应用主成分分析法对财务状况进行综合评价,对企业了解自身行业地位,及时预测、防范财务危机具有重要意义,为投资者和债权人的决策提供借鉴。研究结果表明,在各个主成分中,偿债能力和获利能力所占权重较大,对企业的财务状况综合评价影响更大。