资本构成的演变:从知识资本到隐性人力资本

资本的内涵和特征是随着历史的发展而确立和延伸的。随着知识经济的发展,知识资本逐步成为企业最大财富的创造者。知识资本理论在企业知识理论和人力资本理论的基础上得以迅速发展。文章在界定隐性人力资本内涵的基础上,构造了基于隐性人力资本的资本结构体系,指出隐性人力资本的难以模仿、不容易编码等特点使其成为企业获取竞争优势的特殊资源。     

我国企业隐性知识显性化的策略研究

企业的知识分为显性知识和隐性知识.这两种知识可以相互转化,最重要的是隐性知识向显性知识转化.本文在对隐性知识进行了介绍的基础上,分析了隐性知识显性化过程中的障碍因素,进一步提出了各种解决策略.     

隐性课程与显性课程关系及对学生作用的研究

本文通过对隐性课程与显性课程的分析,进一步明确了两者的内涵和特征,阐述了隐性课程与显性课程之间的关系,并在这个基础上对隐性课程与显性课程对学生的影响作用进行了一定的阐述。     

企业视角下个体技能型隐性知识的共享策略探索

隐性知识是高度个性化的非编码型知识。隐性知识的共享程度,是企业创造可编码型显性知识的关键,也是企业赢得长期成长的关键。本文通过对隐性知识分类引出个体技能型隐性知识理论,构建了企业员工的技能型隐性知识的分享意愿博弈模型,并在此基础上,研究了企业实施个体技能型隐性知识共享的策略。     

基于隐性契约的上市公司资本结构实证分析

资本结构决定了资本所有者之间及其与公司其他利益相关者之间的契约安排,选择什么样的资本结构政策,成了公司最重要的战略决策之一。本文实证研究发现,隐性契约作用的发挥在一定程度上要考虑行业因素和无论隐性契约是否发生作用,企业只要加大专用性人力资本投入都会对其的资本结构产生影响。     

隐性知识概念阐释与特征分析

显性知识仅仅代表了知识整体的冰山一顶,而隐性知识则占据冰山的大部。隐性知识相对于显性知识而言更具体、更大量。研究隐性知识对企业的发展和企业核心竞争力的增强将有重大的促进作用。论文全面、系统的阐释了隐性知识概念并对其特征进行分析。     

隐性财务资本特征及其显性化探究北大核心

目前隐性财务资本基本理论的研究近乎空白,通过分析隐性财务资本的基本特征可以认为,隐性财务资本与显性财务资本并存且贯穿于企业财务价值决策的各个环节,是不确定的表外资本。隐性财务资本的测度分为Ⅰ类测度、Ⅱ类测度、Ⅲ类测度,对应地,隐性财务资本显性化可表现为三种实现途径,但Ⅲ类测度目前尚无有效的估值技术与方法。     

论社会资本在隐性知识传递中的作用

在知识型组织或创新型组织中,组织的运行成果很大程度上取决于知识的传递和获取。知识分为隐性知识和显性知识两类,隐性知识在人类的知识库中具有十分重要的地位,隐性知识显性化能使组织中的个体知识转变为组织拥有的知识。本文从社会资本的角度出发,建立社会资本影响隐性知识传递的系统动力学模型,论证了社会资本在隐性知识传递中起着重要的作用,知识型或创新型组织应加强社会资本的构建以提高知识的流动和吸收。     

建筑施工企业核心人才流失成本构成研究

目前建筑施工企业核心人才流失严重,给企业带来了巨大的成本压力。在界定建筑施工企业核心人才的基础上,全面分析了建筑施工企业核心人才流失的成本。通过建立计量模型对建筑施工企业核心人才流失的显性成本及易量化的隐性成本进行逐项计算,对难以量化的隐性成本进行了定性分析。分析建筑施工企业核心人才流失的成本构成,试图为建筑施工企业的人力资源管理提供借鉴。     

隐性税收:内涵、动因与计量模式

传统的税务筹划往往仅考虑显性税收,事实上,隐性税收对企业的影响是客观存在的。文章从显性税收和隐性税收的内涵入手、分析隐性税收的产生的动因、构建了隐性税收计量模式,得出税务筹划中需要隐性税收分析工具的引入结论。     

Implicit contracts and the cyclicality of the skill-premium

To examine the cyclical behavior of the skill-premium, this paper introduces implicit labor contracts in a DSGE model where production is characterized by capital-skill complementarity and the utilization of capital is endogenous. It is shown that this model can reproduce the observed cyclical patterns of wages and the skill-premium. The feature of capital-skill complementarity coupled with variable capital utilization rates does not come at odds with the acyclical behavior of the skill-premium. The paper argues that the skill-complementarity of capital is not a quantitatively significant factor at high frequencies. The key aspects are the contracts and the capital utilization margin.     

物流成本资源观

当前对物流成本的研究大多只是对在物流活动中所发生的显性成本,对隐性成本的认识还非常的模糊.本文提出将物流成本划分为显性成本和隐性成本,而隐性成本又可分为物流系统损耗和物流引致成本,并分析了显性成本与隐性的关系（杠杆效应）,最后提出将显性成本视为资源的新观点.     

大学生锻炼动机和锻炼行为的关系:自我心智模式的调节效应

大学生参与锻炼活动备受关注,既有研究着重考察了锻炼动机和锻炼行为之间的关系。本研究进一步深入探讨了大学生的显性自我心智模式和隐性自我心智模式对锻炼动机和锻炼行为这一关系的调节作用。通过问卷调研和隐性联系测试方法,发现显性自我心智模式对锻炼动机和锻炼行为这一关系的影响有限;而隐性自我心智模式对这一关系的影响显著;并且锻炼动机、显性自我心智模式和隐性自我心智模式的三次交互项显著影响锻炼行为。结果说明,相对于显性自我心智模式,隐性自我心智模式对锻炼动机和锻炼行为关系的影响更为重要。     

隐性知识显性化的市场营销学课堂教学模式探讨

市场营销学作为一门应用性经营管理学科,其传统教学模式与现代社会对人才需求的矛盾日趋尖锐。通过研究隐性知识、显性知识以及对彼此关系的分析,提出了在市场营销学教学中如何将隐性知识显性化的教学模式构建。     

高管激励、非效率投资与公司业绩

从代理理论出发,以2001--2010年A股上市公司的数据为研究样本检验高管激励方式、非效率投资与公司业绩之间关系,研究结果表明：显性激励和隐性激励对于投资效率和公司业绩的影响是不同的,显性激励能够通过提升投资效率来改善公司业绩,而隐性激励则没有这样的作用;在不同所有制样本中,隐性激励对国有企业影响更大,而显性激励对非国有企业影响更大。     

Intergroup contact and reduction of explicit and implicit prejudice toward immigrants: a study with Italian businessmen owning small and medium enterprises

A field study was conducted to test the effectiveness of intergroup contact (Allport, The nature of prejudice, 1954) as a predictor of explicit and implicit attitudes toward immigrants and to examine the processes driving its effects. Participants were Italian businessmen owning small and medium enterprises in Northern Italy who had daily contact with their immigrant workers. We tested a model in which contact ameliorated explicit attitudes, measured as support for social policies toward immigration, through reduced negative outgroup stereotypes. Furthermore, we predicted that contact would have a direct, unmediated effect on improved implicit attitudes toward immigrants, assessed with an Implicit Association Test (Greenwald et al., J Personal Soc Psychol 74:1464–1480, 1998). The results were fully consistent with predictions, thus providing strong support for the contact hypothesis at both an explicit and at an implicit level. The lack of correlation between explicit and implicit attitudes supports dual-process models, suggesting that the two types of attitudes are formed through different processes. The theoretical and practical implications of the findings are discussed.     

Biological implicit measures in HRM and OB: A question of how not if

Scholars in the disciplines of human resource management (HRM) and organizational behavior (OB) have primarily focused on explicit processes and measures in their research, but much of human feeling and behavior is triggered through implicit processing outside of conscious awareness. In this article, we discuss how explicit and implicit processes interact to shape work emotions, attitudes, and behaviors, and we suggest that scholars should incorporate biological measures for assessing implicit as well as explicit processes into their research designs. We provide guidance for such endeavors by describing how several biological implicit measures can be used in HRM and OB research. These measures include cortisol measurement, skin conductance, event related potential (ERP), and functional magnetic resonance imaging (fMRI).     

Subjective performance of patent examiners,implicit contracts,and self‐funded patent offices

Self‐funded patent offices should be concerned with patent quality (patents should be granted to only deserving innovations) and quantity (as revenues come from fees paid by applicants). In this context, we investigate what is the impact of the self‐funded constraint on different bonus contracts and how these contracts affect the examiners' incentive to prosecute patent applications. We consider contracts in which a patent office offers bonuses on quantity quotas (explicit contract) and on quality outcome (either an implicit contract or an explicit contract based on a quality proxy). We find that a self‐funded constrained agency should make different organization choices of incentives. For a low quality proxy precision, an agency facing a tight budget operates well with implicit contracts. However, by only relaxing moderately the budget constraint, the agency might be worse off simply because this will preclude implicit contracts. Only very large patenting fees might allow the agency to compensate for the loss of implicit contracts.     

Impact of macroeconomic surprises on the Brazilian yield curve and expected inflation

This study investigates how unexpected announcements in Brazilian and U.S. macroeconomic indicators affect the term structure of nominal interest rates, as well as implicit inflation expectations and real interest rates. Using daily data from March 2005 to December 2012, we employ an extended Vector Error Correction Model to take into account nonstationarity and the long-term equilibrium among different maturities of those curves. We found empirical evidence that macroeconomic surprises, domestic (Brazilian) and external (U.S. American), which lead the market to believe that there might be a higher risk of inflation or an overheated economy, raise nominal interest rates, implicit expected inflation and real interest rates. Surprisingly, in relation to the efficient-market hypothesis, we found that some macroeconomic surprises have a lagged effect on the yield curves. We also tested the impact of the global financial crisis of 2007–09 and found that the crisis affected significantly the direction and magnitude of the responses to macroeconomic news.     

可占用性准租约束下的合作机制研究

契约的不完备性激励了交易主体的机会主义行为的动机,而资产专用性带来的可占用准租使这种机会主义行为由可能变为现实,文章指出可占用性准租约束条件下,为有效避免机会主义行为,显性的市场契约约束与隐性的契约约束两者不可或缺。双边专用资产投资是显性市场契约约束的有效尝试,而声誉、社会资本嵌入的隐性契约机制是环境变化加快、交易复杂性程度提高的条件下降低机会主义的社会机制的基础。