Should charity promotions appeal to altruism?

To be competitive with rivals, charitable organizations must rely on carefully formulated promotion programs. The literature, however, provides mixed advice on the effectiveness of charitable appeals. As a result, there is a need for research to identify their prevalence and effectiveness. The present research conducts a content analysis of charitable promotions and finds that more than 55% appeal to selfless consumer motives (i.e., altruism). A subsequent experiment reveals that appealing to more selfless (i.e., altruism) versus less selfless (i.e., reputation) consumer motives results in consumers having a more favorable attitude toward the charitable organization. Furthermore, consumer involvement is found to moderate this effect; more (vs. less) selfless appeals promote a more positive attitude among consumers with low, but not for those with high, involvement with a charitable cause (e.g., animal welfare). Managers should consider appealing to altruism in their charitable promotions, especially when targeting low‐involvement consumers.     

作者合作程度与科研产出的相关性分析——基于“图书情报档案学”高产作者的计量分析

以"图书情报档案学"专业的50位高产作者为统计对象,以绝对发文量、相对发文量、作者合作度、作者合作率、总被引频次、总下载频次、篇均被引频次、篇均下载频次和h指数等为计量指标,对作者的合作程度与科研产出数量及学术影响力进行了Spearman相关性分析,以验证科研合作的程度与科研产出及科研水平之间是否存在"量"与"质"的等比关系。经实际统计分析后发现,作者的合作程度与其科研产出的数量之间不存在有意义的正相关关系,但作者的合作程度与其科研产出的学术影响力之间存在显著的正相关关系。     

基于Multi-agent的企业知识管理网络化模块组织体系构建

从国内外学者对知识管理的研究以及对网络组织和Multi-agent的简单介绍出发,将人工智能领域的Agent概念引入到企业知识管理的网络化模块组织设计。在介绍了网络化模块组织主体构成的基础上,构建了基于Multi-agent的企业知识管理网络化模块组织体系,最终通过多agent来协同实现企业知识管理过程,以满足企业知识的集成和智能化决策的实现。     

基于系统论的大港入境放射性安全计划

本文运用系统论的方法从整体性、相关性、层次结构、优化等系统原则对大港入境放射性安全计划建立的方法和思路进行了分析,提出了基于系统论方法的解决方向。     

国境口岸旅检的放射性监测工作探讨

本文主要探讨了目前尚处于起步阶段的国境口岸旅检放射性监测工作。通过分析该工作的现状,有针对性地提出合理化建议,并且着重论述放射性监测系统的部署。希望通过高效、有力的放射性监测工作,有效控制核与辐射引起的突发公共卫生事件进入我国境内。     

材料科学与工程专业综合实验教学的实践与思考

综合实验是材料科学与工程专业人才培养中的重要组成部分。近年来成都理工大学材料科学与工程专业在综合实验教学中,采取优化综合实验内容,改进团队指导模式,充分利用现有实验资源,形成综合实验体系管理及优化考核措施等方法,取得了良好效果。未来还可在上述诸方面继续改进。     

Entrepreneurship and second-best institutions: going beyond Baumol’s typology

This paper reconsiders the predominant typology pioneered by Baumol (J Polit Econ 98(5):893–921, 1990) among productive, unproductive and destructive entrepreneurship. It is shown that the foundation of Baumol’s classification scheme is the restrictive concept of first-best outcomes, and therefore it easily fails to appreciate the true impact of entrepreneurship in real-world circumstances characterized by suboptimal institutions. We present an alternative way of generalizing the notion of entrepreneurship and show how and why it encompasses the Baumol typology as a special case. Our main distinction is between business and institutional entrepreneurship. We draw on Schumpeter and introduce the entrepreneur in an additional function: as a potential disturber of an institutional equilibrium. Various subsets of institutional entrepreneurship are posited and discussed. It is shown that changing the workings of institutions constitutes an important set of entrepreneurial profit opportunities. An implication of this is that entrepreneurial efforts to reform or offset inefficient institutions can, in many cases, be welfare-improving.     

杨树常见病害的防治技术

阐述了杨树食叶害虫扬扇舟蛾、杨小舟蛾、杨黄卷叶螟、杨白潜蛾、黄刺蛾的发生特点和发生规律,并提出相应的防治方法.     

The Ethical Environment of Tax Professionals: Partner and Non-Partner Perceptions and Experiences

This article examines perceptions of tax partners and non-partner tax practitioners regarding their CPA firms’ ethical environment, as well as experiences with ethical dilemmas. Prior research emphasizes the importance of executive leadership in creating an ethical climate (e.g., Weaver et al., Acad Manage Rev 42(1):41–57, 1999; Trevino et al., Hum Relat 56(1):5–37, 2003; Schminke et al., Organ Dyn 36(2):171–186, 2007). Thus, it is important to consider whether firm partners and other employees have congruent perceptions and experiences. Based on the responses of 144 tax practitioners employed at CPA firms, the results show that tax partners rate the ethical environment of their firms as stronger than non-partner tax practitioners, particularly among those who describe a self-identified ethical dilemma. Tax partners also report having encountered more of the common examples of researcher-provided ethical dilemmas than non-partner tax practitioners, although non-partners perceive that certain ethical dilemmas occur at a higher rate than partners do. Overall, this study provides evidence of a disconnect between tax partners and non-partner tax practitioners with respect to perceptions of organizational ethics. Suggestions for potential remedies are offered.     

Toward a More Coherent Understanding of the Organization–Society Relationship: A Theoretical Consideration for Social and Environmental Accounting Research

In this study we analyze the overlapping perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory. Our purpose is to explore how these theories can inform and be built upon by one another. Through our analysis we provide a broader theoretical understanding of these theories that may support and promote social and environmental accounting research. This article starts with a detailed analysis of legitimacy theory by bringing some recent critical discussions on legitimacy and corporations in the management literature into accounting research. The notion forwarded by legitimacy theory then serves as an overarching concept to examine the relationship between and among theories. We conclude that two theoretical considerations are important for future social and environmental accounting research. First, it must be acknowledged that some business entities initiate social activities based on direct interactions with stakeholders, whereas others may also undertake similar activities to manage their societal level of legitimacy. Second, from analyzing the perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory, it is possible to reach compatible interpretations of business social phenomena, and the selection and application of these theories should depend upon the focus of study.