公司财务理论范式反思与修正

公司财务理论具有严重的经济学路径依赖特征，使公司财务呈现出理性经济人行为假设、个体主义方法论和数理性分析工具的研究范式，现实非伦理化财务行为需要对公司财务理论所选择的传统分析范式进行思考。在分析公司财务伦理属性的基础上，本文从社会复杂人假设、结构主义方法论和全面的分析工具等方面，对公司财务理论的范式进行了修正。     

Bubble in the Indian stock market: myth or reality

The paper investigates the existence of speculative bubbles in the Indian stock market using both monthly and weekly returns for the period 1990–2007. Further, a year-by-year analysis using weekly returns was also carried out to test for the existence of bubbles in each individual year. The results suggest that no speculative bubbles were present in the Indian stock market for the sample period considered for this study.     

中国贸易战略调整中宏观调控政策的相互协调

近年来，中国贸易顺差不断增长，进出口贸易地区结构差异显著，我国的对外贸易战略亟待调整。在这种背景下，探求保持中国贸易经济持续、健康发展的政策组合，越来越显现出重要性和紧迫性。分析了我国目前所要采取的贸易战略模式，指出要降低贸易依存度，就必须内需与外需并重，同时，只有通过产业政策、货币政策和财政政策等政策的相互协调，才能逐步改善贸易条件，重塑贸易结构。     

国外工商管理教材浅析

本文通过对国外若干著名出版社出版的会计学、企业管理、技术管理等三个工商管理类二级学科下设的20余门核心课程共80种教材的分析,揭示了国外工商管理教材在内容上有五大鲜明特点,在教材形式和视觉效果上有较为明显的十大特色。进而,对国内工商管理教材编者与出版社提出了八个方向性建议,即编写理念特色化,并围绕教学理念选择和组织知识点;对象定位明确化,即教材的知识面、深度、侧重点根据教学目的和要求明确;注重内容更新,即跟踪实践和理论研究发展,不断更新内容并推出新版本;提高案例质量,即从学校自建的案例库、MBA报告中,以及上市公司资料中获取素材;紧密联系实际;提供形式多样的教学辅助资料;充分利用＂前言＂表述教材特色;以及改进教材编排设计。     

伊斯兰金融的发展及其对我国的思考与借鉴

伊斯兰金融这一宗教特色的金融形式,从产生到现在,,逐步得到了快速的发展,体现出了旺盛的生命力。在金融危机席卷全球的背景下,特别引起世界关注,真是可圈可点。本文主要对伊斯兰金融的起源、基本原则、发展历程、显著特点以及伊斯兰金融的银行类金融工具进行了详细的分析考察;分析了伊斯兰金融的发展给我国的思考和启示,提出了伊斯兰银行发展对中国的借鉴和伊斯兰银行进驻我国的政策建议。     

An empirical test of stakeholder influence strategy models: evidence from business downsizing in Taiwan

Frooman's model of stakeholder influence strategies uses levels of resource dependence to determine the power of stakeholder influence. Our study provides initial empirical tests of his model applied in business downsizing. Data from 18 recently downsized firms in Taiwan, including nine multinational corporations (MNCs), were plotted against the Frooman model. We found that resource-dependence alone as Frooman theorized could not explain the influence strategies that stakeholders (in this case the employees) took in response to firms' downsizing decisions. Further investigation revealed that the institutional factors had a significant effect on how firms structured their downsizing initiatives and hence changed the way the employees reacted to firm decisions. We proposed a new model using both resource-dependence and institutional legitimacy as determinants of stakeholder influence strategy and suggested relationships between these determinants and stakeholder actions. This proposed model has profound research implications for the strategic stakeholder theory, as well as practical implications for human resource management.     

Retailers' control of reference price given product category and level of competition

This paper examines the conditions that make reference price manipulation beneficial to retailers. The paper offers a modelling approach that is based on two distinct dimensions: product category, and degree of market competition. The model shows that reference price manipulation in a competitive market is less beneficial to retailers than it is in a monopolistic market. Reference price manipulation of a specific product is most advantageous to retailers when it is a frequently purchased, low-priced product in a monopolistic market. For an infrequently purchased, high-priced product in a competitive market, reference price manipulation is less beneficial. The analysis gives rise to policy implications that could potentially improve consumer welfare.     

浅析中国产业梯度转移路径依赖与产业转移粘性问题

在国际产业转移的发展过程中，不同的时代具有不同的经济背景和技术特征，这些因素的变化将会深刻地影响到国际产业转移。尝试对中国产业转移的路径依赖和产业转移粘性等问题进行简要分析，总结出在全球化进程中中国产业梯度转移面临的两难选择和潜在优势，并提出了政策建议，这在国内目前属于比较新的研究视角。     

Subjective well-being and its determinants in rural China

A national household survey for 2002, containing a specially designed module on subjective well-being, is used to estimate pioneering happiness functions in rural China. The variables that are predicted by economic theory to be important for happiness prove to be relatively unimportant. Our analysis suggests that we need to draw on psychology and sociology if we are to understand. Rural China is not a hotbed of dissatisfaction with life, possibly because most people are found to confine their reference groups to the village. Relative income within the village and relative income over time, both in the past and expected in the future, are shown to be important for current happiness, whereas current income is less so. Even amidst the poverty of rural China, attitudes, social comparisons and aspirations influence subjective well-being. The implications of the findings for the future and for policy are considered.