中国政府预算审计制度博弈分析——基于利益相关者理论的视角

根据利益相关者理论,利益相关者具有剩余控制权和剩余索取权,利益相关者的控制和博弈是政府预算审计制度改革的重要驱动力.政府预算审计制度应健全政府预算审计利益均衡机制,实现利益相关者整体利益最大化.基于利益相关者理论的视角,分析政府预算审计利益相关者之间的相互博弈行为,提出利益导向下的中国政府预算审计制度改革对策.     

公司治理结构理论研究述评：以深圳创业板为例

深圳创业板公司普遍存在股权高度集中、决策监督及激励机制残缺和利益相关者有效治理不足等问题。本文对国内外学术界相关公司治理结构理论进行述评,将公司治理结构理论归纳为以委托代理、内部治理和利益相关者共同治理。指出应该从完善委托代理关系、提升内部治理效率、实施内外部利益相关者共同治理和强化法律体系及监管机制着手,为优化深圳创业板公司治理结构提供对策。     

基于利益相关者视角的药品安全问题治理

我国已经进入药品安全事故高发的阶段,现有的政府监管和媒体监督具有滞后性,使得消费者的利益无法得到充分保护。本文分析了我国药品安全问题存在的制度背景和现行治理缺陷,并提出改变＂股东利益至上＂的单边治理模式为＂利益相关者＂的多边治理模式,将消费者的利益诉求植入利益相关者治理机制的构建中,以有效地制衡企业片面追求股东利益的行为。     

解读利益相关者理论的治理效率困境

由利益相关者共同分享企业控制权和剩余索取权的利益相关者理论在逻辑上陷入了西方经典企业理论的团队道德风险.而在股东利益至上的逻辑下,相机治理在利益相关者逻辑下并不能有效"相机",从而难以保证各类利益团体控制权行使的效率.本文认为能使利益相关者相机治理有效的比较变量是各利益相关者投入资产的价值及其积累,资产价值比例的改变将会通过引发谈判来缔造新的治理结构,应由资产价值比例最大的关键利益相关者享有决策、激励和监督其他利益相关者的权利,非关键利益相关者享有监督关键利益相关者的权利.     

我国上市公司盈余管理的防范与治理

针对上市公司盈余管理的现状以及利益相关者对会计信息操纵行为的关注,本文从盈余管理的涵叉入手,在全面分析我国上市公司盈余管理动因的基础上.提出了通过健全公司治理结构、提高会计准则质量、加快监管制度的改革、加大外部审计h度诸方面防范和治理我国上市公司的盈余管理行为.     

公司治理审计探讨(上)

本文运用治理理论、代理理论、审计理论等理论研究治理审计,从治理层面进行分类,提出了股东和利益相关者层面审计、董事会层面审计;从公司治理审计主体研究,提出了内部治理审计和外部洽理审计;从治理主体研究,提出了股东主导、董事会主导、监事会主导、监事会与董事会相结合的治理审计;从地域分类,不同的国家或地区,根据其经济环境、法律环境、文化环境和公司治理理论,分别建立了公司治理审计模式。     

内部审计与公司治理的耦合性关系研究

借助制度理论和资源基础理论分析了内部审计的制度属性和异质性资源特性,明确了内部审计增进公司秩序、提供公正与减少内部交易费用的制度性作用。提出内部审计是代表股东监督确认公司各项重要治理活动与管理制度执行有效性的一种监督制度。进一步地,针对控股股东隧道挖掘行为,提出了赋予内部审计机构由审计委员会领导代表中小股东监督确认控股股东与高管行为适当性、公司内部控制与风险管理有效性进而保障公司及利益相关者利益以实现公司治理目标的基本观点。     

利益相关者公司治理的相关问题研究

公司治理结构是一系列制度安排,传统的公司治理目标大多是遵循股东至上的逻辑。而在现代经济条件下,股东至上公司治理的弊端随着现代公司社会性的逐步增强而日渐显现出来。利益相关者公司治理是以利益相关者的利益最大化为公司治理的目标．以利益相关者理论为基础,倡导利益相关共同治理。本文将从分析股东至上公司治理结构的缺陷人手,引出利益相关者公司治理的必然性．进而讨论利益相关者的公司治理模式和利益相关者公司治理在我国的应用情况．并对此提出建议。     

行为审计目标论:理论框架及例证分析

行为审计目标就是人们期望通过行为审计实践活动得到的结果,包括委托人及利益相关者的审计目标和审计人的审计目标。委托人及利益相关者的目标是利用行为审计来抑制代理人的缺陷行为。审计人的审计目标是生产让委托人及利益相关者满意的审计产品品种和质量,通过选择审计产品内容、审计产品定位和审计产品种类这些维度来控制审计产品品种,通过专业胜任能力和过程控制来控制审计产品质量。上述理论框架对我国政府审计目标达成状况具有解释力。     

独立审计准则制定过程中的寻租行为分析

独立审计准则类似会计准则,具有经济后果性。利益相关者不遗余力地参与独立审计准则的制定,并展开激烈的寻租活动,以维护自己的利益,从而导致低效准则的产生。本文通过对寻租行为产生原因的分析,提出了在独立审计准则制定过程中治理寻租行为的对策。     

Incumplimiento del salario mínimo en Europa central y oriental

En este estudio se analiza el incumplimiento del salario mínimo durante el periodo 2003–2012 en diez países de Europa central y oriental con salario mínimo obligatorio nacional. A partir de los datos de EU‐SILC y la metodología propuesta por Bhorat, Kanbur y Mayet (2013), se cuantifica la incidencia y magnitud del incumplimiento. Se realizan análisis de regresión sobre determinantes individuales, laborales y macroeconómicos. Aunque la incidencia permanece relativamente baja, los trabajadores a los que se dirigen las políticas de salario mínimo parecen los más expuestos a su incumplimiento. Con el tiempo, una mayor incidencia se asocia a una razón más alta entre salario mínimo y salario medio.     

Value at Risk in the Suburbs: Eminent Domain and the Geographical Politics of the US Foreclosure Crisis

Several US counties and local governments have recently considered a novel solution to the foreclosure crisis. They plan to use eminent domain to compel the owners of mortgage debt—and specifically of private‐label mortgage‐backed securities—to sell the debt to the government at a price reflecting the loan's market value. The government would then restructure the debt and resell it to new investors. The plans are striking because—in contrast to both development‐driven eminent domain and the federal subprime bank bailout—they would force investors to assume asset devaluation and increased long‐term risk. Notably, the plans have emerged as an instance of financialization‐focused politics in suburbs and suburban cities of color, specifically majority‐black and ‐Latino/a suburbs. Local support for the plans, we argue, is rooted in the long‐term disinvestment of these ‘suburbs of exception', which became targets of subprime lending and eventually sites where the ‘financial exception' has been localized. But these demographic shifts, fragmentation and fiscal pressures have at the same time created a suburban political terrain in which the plans have gained their strongest political support.     

Towards a Theory of Serendipity: A Systematic Review and Conceptualization

Serendipity – the notion of making surprising and valuable discoveries – plays a major role in the success of individuals and organizations alike. Previous research has established the importance of serendipity and identified important individual- and organizational-level antecedents. However, the literature has been dispersed and the boundaries of the concept have been blurry, leading to a lack of conceptual clarity and structure, and thus limiting validity and managerial actionability. Based on a systematic literature review, I synthesize existing management-related research on serendipity and explicate the emergence and composition of serendipity in the organizational context. I first identify three necessary conditions that differentiate serendipity from related concepts such as luck or targeted innovation: agency, surprise, and value. Then, I draw from the literature on sensemaking, event-based theorizing, and quantum-based approaches to management to conceptualize the process of cultivating serendipity in the organizational context as a process of enabling potentiality and materialization, and develop a multi-level theory of (cultivating) serendipity. This conceptualization contributes to our collective understanding of how, why, and when (i.e., under what conditions) organizations can leverage the value in the unexpected, which opens up fruitful avenues for further research.     

Accountability of NGOs in Bangladesh A critical overview

NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders.     

Towards an Asian model of human resource management? A comparative analysis of China,Japan and South Korea

There has been much discussion regarding the possible decline and weakening of national systems of human resource management (HRM). Yet, culture and institutions are often cited as the major stumbling blocks to this outcome. Such constraints may dissipate in the analysis, particularly if ‘regional clusters’ are considered where geographic and cultural closeness and ‘openness’ to similar economic pressures exist. In such cases, it might be postulated that convergence in HRM will occur. We argue that China, Japan and South Korea represent such a cluster. This article examines these countries, to see if a degree of convergence is taking place and if it is towards an identifiable ‘Asian’ model of HRM. A model of change is presented that distinguishes between levels of occurrence and acceptance. Details of the development and practice of HRM in each country are then set out. The article ends with a discussion and implications section and a brief conclusion.     

Cultural Economy Planning in Creative Cities: Discourse and Practice

While a growing body of research analyses the functional mechanisms of the cultural or creative economy, there has been little attention devoted to understanding how local governments translate this work into policy. Moreover, research in this vein focuses predominately on Richard Florida's creative class thesis rather than considering the wider body of work that may influence policy. This article seeks to develop a deeper understanding of how municipalities conceptualize and plan for the cultural economy through the lens of two cities held up as model ‘creative cities’ — Austin, Texas and Toronto, Ontario. The work pays particular attention to how the cities adopt and adapt leading theories, strategies and discourses of the cultural economy. While policy documents indicate that the cities embrace the creative city model, in practice agencies tend to adapt conventional economic development strategies for cultural economy activity and appropriate the language of the creative city for multiple purposes.     

Input/output ranges and performance: an examination of US machine tool producers

Despite the establishment of high-tech multinational enterprises (MNEs) in Ireland since the late 1950s, the country did not succeed in closing the technological gap with most of its EU counterparts. The weak National System of Innovation (NSI), and in particular low business and government R&D levels, combined with a lack of research and technology linkages between MNEs and indigenous firms, explain these poor results. However, the Shannon region in the West of the country presents some specific institutional characteristics that could theoretically make the region a strong technological enclave. The various actors in the region - i.e. the administrative, financial, political and research institutions, as well as the business organizations - have indeed infused a new type of economic development. After a brief review of the available concepts and models articulated around these actors and their interrelationships, the paper analyses whether the Shannon region, taken as an illustrative example, mirrors a specific economic and technological localized setting. The study is based on a survey of indigenous and foreign firms.     

Sixty years of discrimination and diversity research in human resource management: A review with suggestions for future research directions

This article reviews discrimination and diversity research published in Human Resource Management (HRM) over the past 60 years. While discrimination and diversity are very different constructs, it is often informative to study them together, because when people recognize each other's diversity, this can result in bias, stereotyping, and discrimination. We conducted bibliographic searches for terms related to discrimination and diversity as well as a manual search through every title and abstract published in HRM over the last 60 years to assess article relevance. The search resulted in 135 research articles with 136 unique studies (i.e., samples) which are reviewed in this article. Sex and race are the demographics that have been examined the most in HRM, while religion has been examined the least. Moreover, the number of studies examining lesbian, gay, bisexual, transgender, and queer (LGBTQ) employees in the workplace in HRM has grown quickly within the past 10 years, culminating in a recent meta‐analysis. Our review looks at some of the earliest research published, the most recent research published, and the overall trends we identified in the research over the years for both discrimination and diversity articles. We then make future research suggestions and recommendations to advance the study of discrimination and diversity in the coming years.     

Multinomial distributions applied to random sampling of particulate materials

When sampling a batch consisting of particulate material, the distribution of a sample estimator can be characterized using knowledge about the sample drawing process. With Bernoulli sampling, the number of particles in the sample is binomially distributed. Because this is rarely realized in practice, we propose a sampling design in which the possible samples have a nearly equal mass. Expected values and variances of the sample estimator are calculated. It is shown that the sample estimator becomes identical to the Horvitz–Thompson estimator in the case of a large batch-to-sample mass ratio and a large sample mass. Simulations and experiments were performed to test the theory. Simulations confirm that the round-off error due to the discrete nature of particles is negligible for large sample sizes. Sampling experiments were carried out with a mixture of PolyPropylene (PP) and PolyTetraFluorEthylene (PTFE) spheres suspended in a viscous medium. The measured and theoretical variations are in good agreement.     

The Early History of the Cumulants and the Gram-Charlier Series

The early history of the Gram-Charlier series is discussed from three points of view: (1) a generalization of Laplace's central limit theorem, (2) a least squares approximation to a continuous function by means of Chebyshev-Hermite polynomials, (3) a generalization of Gauss's normal distribution to a system of skew distributions. Thiele defined the cumulants in terms of the moments, first by a recursion formula and later by an expansion of the logarithm of the moment generating function. He devised a differential operator which adjusts any cumulant to a desired value. His little known 1899 paper in Danish on the properties of the cumulants is translated into English in the Appendix.