浅议施工企业财务杠杆效应

财务杠杆效应对于建筑施工企业发展起到至关重要的作用,旨在研究财务杠杆效应如何在建筑施工行业发挥作用。结合施工企业的特点,采用实证研究的方法,在建筑施工行业的大背景下,创新性研究如何控制施工企业财务风险的同时,充分利用财务杠杆效应。这对于目前建筑施工有效运用资金有着重要意义。     

上市公司经营业绩评价与盈余管理研究

本文认为,目前我国上市公司盈余管理的主要动因是资本市场动机,即提升企业市场价值,获得配股资格,建立良好的二级市场形象,使自身收益最大化,但盈余管理大大降低了经营业绩的质量。应采取以下措施对其进行约束:第一,促进单一的评价主体向多元化评价主体转换,提高经营者盈余管理的代价;第二,增加对财务报告数据进行预先处理的深度和广度;第三,调整评价指标的选择;第四,建立和完善高质量的会计准则体系及信息披露制度,改革上市公司管理者报酬制度、聘任制度,推进企业价值管理等。     

浅析高校图书馆管理模式引入物流管理

随着信息技术的发展、市场竞争的加剧,图书馆管理模式、服务范围等亟待升级。本文就高校图书馆管理模式引入物流管理进行探讨,试图提出自己建设性的观点,即高校图书馆如何改变传统的管理模式,怎样适应广大的读者日益增长的文化需要,怎样培养市场竞争的意识。用科学的物流管理指导图书馆改革管理模式。     

关于企业信息化建设起步阶段运维外包的思考

针对信息化建设处于起步阶段的企业如何进行有效地运维外包的问题,从运维外包的必要性、运维工作四个发展阶段、明确外包工作界面、防止外包的负面影响及选择合适的外包服务提供商等等方面进行阐述,找到运维外包的解决办法。     

基于房价收入比与售租比对我国房地产价格的分析

针对我国房地产价格自2004年以来出现的不断大幅上涨的现实,本文通过房价收入比、售租比两项指标,对于我国房价高到了何种程度,以及这种房价高涨现象背后所隐藏的经济规律进行了较深入的分析。最后,对于政府如何严格规范我国的房地产市场秩序、如何审慎监管流入房地产行业的国有资产以及如何完善对低收入群体的住房保障,提出了几点建议。     

Employer’s Use of Social Networking Sites: A Socially Irresponsible Practice

The Internet has drastically changed how people interact, communicate, conduct business, seek jobs, find partners, and shop. Millions of people are using social networking sites to connect with others, and employers are using these sites as a source of background information on job applicants. Employers report making decisions not to hire people based on the information posted on social networking sites. Few employers have policies in place to govern when and how these online character checks should be used and how to ensure that the information viewed is accurate. In this article, we explore how these inexpensive, informal online character checks are harmful to society. Guidance is provided to employers on when and how to use these sites in a socially responsible manner.     

我国财政收入体制特征和改革路径

本文从我国财政收入体制的实质、特征和改革路径进行了多视角、全方位剖析。指出一国财政收入的实质,是一国政府怎样去筹集收入,筹集多少,用什么形式去筹集和向谁收入等大问题。特别是从我国财政收入的总量、结构和增速三个层面,概括了我国财政收入体制具有大而失度、多而繁杂和快而失序等三大特征。进而又提出了"多用税、广用债、深减费"的改革路径和政策建议。     

Internet of things support for marketing activities

ABSTRACT

Internet-enabled consumer devices are to be developed by the manufacturers. In this article, we examine how the Internet of things (IoT) can support marketing activities, including customer relationship management, business intelligence, and product design. In particular, the research reported in this article examines how the IoT can provide communication channels to support targeted marketing for product owners and enhance customer relationship management and product support. In addition, in this article, we examine how data gained from the operational use of Internet-enabled devices can support business intelligence in terms of how consumers actually use a product and can also support new product design in terms what features of current Internet-enabled products are most commonly used and how they are used.     

Using an integrated business experience to take the place of “introduction to management” in an integrated curriculum

Management education is an oft-criticized subject, with practitioners and scholars alike offering suggestions for improvement. A gap still exists in how management theory is introduced to students. The authors describe how their business school redesigned its undergraduate curriculum with an embodiment of three distinguishing characteristics: experiential learning, integration, and demonstration of achievement. The authors illustrate how they incorporate introduction to management theory within several courses and describe how this coursework relates back to their curriculum’s three characteristics. They conclude with a brief discussion of how their integrated curriculum allows for upper-level Bloom’s taxonomy cognitive processes, and further reinforcement and eventual mastery of management theory in third- and fourth-year courses.     

Leaders as Moral Role Models: The Case of John Gutfreund at Salomon Brothers

The paper describes and discusses unethical behavior in organizations, as a result of (interacting) disputable leadership and ethical climate. This paper presents and analyzes the well-known bond trading scandal at Salomon Brother to demonstrate the development of an unethical organizational culture under the leadership of John Gutfreund. The paper argues that leaders shape and reinforce an ethical or unethical organizational climate by what they pay attention to, how they react to crises, how they behave, how they allocate rewards, and how they hire and fire individuals.     

中小企业打造高效低成本广告运动之探讨

本文探讨了中小企业打造高效低成本广告的八个问题：如何与广告公司合作;建立长期广告战略的必要性;是否需要广告预算及如何做广告预算;区隔细分市场的重要性及选择细分市场的要点;如何合理地控制媒体成本;为什么对产品的卖点要反复诉求;实效的广告作品是如何创作的;如何配合其他的营销策略提升广告效果。     

徐州市物流产业的调查分析与政府的振兴策略

徐州拥有良好的区位优势、丰富的自然资源以及巨大的市场空间,适合于发展商贸物流产业。如何落实国务院2009年颁布的《物流业调整和振兴规划》,促进徐州物流产业更快发展,成为目前徐州市发展经济的主要课题之一。为此,本文通过对徐州市物流产业的发展现状进行调查分析,提出在调整与振兴徐州区域物流产业规划中政府部门应该采取的策略方案,为地方政府相关部门制定或引导本地区物流产业的发展建言献策。     

Dominant modes of economic coordination and varieties of firm internationalization support

International Business research has focused attention on the role of the home country in firm internationalization. While this has produced insights as to how home countries condition firm internationalization, significant gaps remain. We focus on two. First, research on how and why countries differ in their internationalization support is limited. Second, research on how countries differ in the extension of their internationalization support into host countries is scant. Addressing these gaps, we develop a conceptual paper and put forward nine propositions. We theorize how differences in the dominant mode of economic coordination in home countries – in market-, business-, and state-led economies – relate to variation in their internationalization support. Our framework is relevant to developed and emerging economies.     

Multi-stakeholder brand narratives: an analysis of the construction of artistic brands

Abstract

In the case of visual artists, the product they create is inextricably linked to their identities, personalities and career histories in terms of how the art is produced, presented, consumed and positioned and valued in the market. Although artists’ branding initiatives are considered relevant to branding and marketing theory, identifying how these are constructed and managed and identity negotiated through this process is an area that needs further development. This research therefore uses a multi-stakeholder approach to branding theory to examine contemporary artists’ careers to understand how value is added to their ‘product’. Qualitative analysis of artists’ biographies and career histories in the London art market illustrates how value is co-constructed through relationships in a temporal manner that must be strategically managed.     

Narratives of technology consumption in the face of marketplace discrimination

This study presents a phenomenological inquiry into the lived experiences of discriminated consumers to understand how they liberate themselves from offline marketplace discrimination. We explore the critical role that information technology plays to facilitate this process, revealing how discriminated consumers use technology to prepare for battle offline, temporarily seek refuge online, and withdraw permanently online. Our findings have implications to the technology consumption literature by highlighting how discriminated consumers may adopt technological consumption practices that allow them to successfully navigate the marketplace.     

A History of Scandinavian Socially Responsible Investing

This article contributes to the literature on national varieties of socially responsible investment (SRI) by demonstrating how Scandinavian SRI developed from the 60s and onwards. Combining findings on Scandinavian SRI with insights from previous research and institutional theory, the article accounts for the role of changes in societal values and norms, the mechanisms by which SRI practices spread, and how investors adopt and transform practices to suit their surrounding institutional contexts. Especially, the article draws attention to how different categories of investors act as institutional entrepreneurs during specific historical periods, and how these roles come to shift as institutional rule systems of varying societal levels change. Thus, the insights gained are useful in the future research agenda concerned with advancing knowledge on idiosyncrasies and commonalities of national SRI manifestations, and to understand the reasons underlying such characteristics.     

裸露符号在广告中展现女性美的现代解读

本文通过在广告艺术中对女性美的形象最终意义的塑造和对女性主义的现代解读,以及裸露符号如何表现女性美的解读,揭示裸露符号如何展现女性美,如何在现代广告艺术中的解读对商品的影响,对当今社会价值的认同。     

Entrepreneurial inception: The role of imprinting in entrepreneurial action

Recent research highlights that founders' early decisions and the environmental conditions at founding each imprint upon a new venture in ways that affect growth and survival. However, we know much less about how the entrepreneur is imprinted and how the outcome of this imprinting process influences the entrepreneur and the venture. Through semi-structured interviews and content analysis, our study examines entrepreneurs' formative experiences during sensitive periods of transition, which we refer to as sources of imprint. We illustrate how these sources of imprint impact entrepreneurial decision making and explain how they guide entrepreneurs' decisions as they progress through their entrepreneurial careers. In doing so, we improve our understanding of how entrepreneurs navigate the entrepreneurial process.     

How practices inform the materialization of cultural ideals in mundane consumption

This study examines how consumers enact cultural ideals in mundane consumption. The empirical context is a weekday dinner practice among Finnish households. The findings demonstrate how practices inform consumers how, where, when, and with whom to enact and compromise cultural ideals and identity projects. Thus the practices guide food consumption choices and the meanings that the consumers ascribe to food consumption objects. The consumers are pragmatic, flexible and fragmented as they enact identity projects and cultural ideals in mundane consumption in relation to practices. They compromise the identity projects and the cultural ideals in some practice(s) but not across practices. As the practices serve different ends for the consumers at different times, the meaning of the practices is constantly re-created by the consumers. The perceived value of mundane consumption is related to how well and how frequently the consumers can enact their identity projects and cultural ideals in practices.