Bach Music Inc.: Impact of Price Pressure,Capacity Constraints,and a Special Order on Management Decision Making

This case has been developed for an introductory management accounting course at the undergraduate and MBA levels. Although the setting is relatively simple, it illustrates several management accounting issues that are relevant to firms of every size that produce a product or service under competitive pressures and capacity constraints. The case also integrates several topics that are often viewed as abstract by the students. Specifically, it deals with the concepts around cost‐volume profit analysis in a realistic environment, the tension between short‐term and long‐term decisions, discounted cash flow analysis, the impact of managerial incentives and compensation on decision making and the impact of operating leverage on profitability. The case was used successfully several times in an introductory course at the MBA level. Surveys of the students reveal that the case has contributed significantly to their learning and has clarified the concepts introduced in the case.     

Impact of Korean pro-market reforms on firm innovation strategies

This paper investigates how market-oriented reforms affect firm incentives to innovate. We utilise the market reforms enacted in Korea following the Asian Financial Crisis of 1997 as an empirical setting to show why an institution-based view is crucial to understanding the factors that incentivize firms to innovate. Additionally, we draw on the competitive strategy literature to investigate how market reforms – combined with industry competition and firm-specific factors – affect innovation-related investments. Our findings suggest that market reforms positively influence both innovation input and output, but these associations are contingent on firm-specific factors.     

西部矿产资源开发利益矛盾研究综述与展望

矿产资源开发利益矛盾是西部社会经济发展各种矛盾的集中表现。已有研究认为,西部矿产资源开发利益矛盾主要表现为中央政府与地方政府利益矛盾、政府与矿业企业的矛盾、地方政府与中央企业矛盾以及政府、企业与资源地居民的矛盾;矛盾形成源于利益主体之间诉求能力差异及利益主体诉求能力差异的制度背景;解决这些矛盾需建立合理明晰的矿权制度、完善资源税费制度、建设利益主体广泛参与的组织机制、建立矿区居民利益分享机制。然而上述研究仍然存在不足之处,未来研究应致力于探索符合西部区情的矿权制度安排、科学合理地进行利益计量和分成比例测算以及提供实践性和可操作性较强的利益矛盾解决方案。     

矿山修复治理保证金的标准核算模型

研究目的：探究中国矿山修复治理保证金的最大标准和最小标准理论模型。研究方法：根据矿产资源开发生态补偿的定义,分别建立最小补偿费用和最大补偿费用核算模型,并运用AHP确定最小标准的影响因子体系。研究结果：（1）矿山修复治理保证金最大标准由矿区土地复垦费用、环境污染修复费、健康损失与发展机会补偿费构成;（2）矿山修复治理保证金最小标准核算以复垦工程发生成本为依据,影响因子体系包括：开采矿种、开采方法、矿区地形地貌、矿区地质条件和复垦土地使用方向。研究结论：用影响因子体系构建的最小保证金核算模型,不仅使补偿标准的核定方法统一,而且补偿费用的可浮动性体现了区域间各矿区的实际差异性。     

基于AHP的古村落旅游开发定量评价——以浙江省宁波市走马塘古村落为例

古村落保留了古朴的民风和建筑风格,蕴含了丰富的地方文化内涵,近年来,随着古村落旅游的持续升温,古村落的开发与挖掘已成为促进区域旅游业发展的新亮点。在对走马塘地域文化与建筑特征研究的基础上,运用层次分析法对旅游资源进行了定量综合评价,结果表明走马塘古村落旅游开发的影响因子排列顺序依次为资源价值>开发效益>资源吸引力>开发条件>资源保护,并根据调查结果作了深入分析,提出了应对措施,希望能为类似走马塘的古村落提供参考。     

千岛湖区游憩资源的开发与利用

为加快发展游憩产业,适应经济社会快速发展新形势和内部转型升级的要求,在阐述游憩内涵基础上,结合千岛湖旅游发展现状,分析了千岛湖游憩资源及其观光、康体、娱乐、文化、农业等游憩产品谱,认为全方位、多途径发展千岛湖游憩产业势在必行,并提出千岛湖区游憩资源开发利用与文化内涵挖掘、国有林场发展、新农村建设、生态环境保护相结合的发展策略。     

创造力开发视野下的中小企业知识产权战略构建探讨

本文为中小企业构建切实可行的知识产权战略提供了一种方法和参考。     

昆明地区野生菊科药用植物资源调查

通过野外调查、民间走访,结合文献资料查阅,昆明地区有菊科野生药用植物33属,53种（含变种）。初步知道昆明地区菊科植物资源的种类、分布特点、区系类型、化学成分、海拔、生境、药用部位、性味和药用价值等,发现多数种类开发利用不够。该项研究为科学合理利用和保护这一植物资源提出了建议,期望能给山区农民致富提供依据。     

基于可持续发展的海洋资源保护与开发

随着我国海洋科学技术平的日益增强,海洋经济已经成为我国国民经济发展的重要组成部分。海洋资源开发在推动国民经济发展的同时,海洋资源自身的可持续性也承受着前所未有的压力。论文论述了我国目前海洋资源开发与保护的现状,从海洋观念、法律法规及海洋管理三个方面分析了存在海洋资源开发过度现象的原因,并从海洋资源保护与开发、海域使用管理、完善相关法律法规、海洋资源监测及海洋环境影响评价等方面,提出实现海洋资源可持续开发建议。     

Alliance-Based New Product Development Success: The Role of Formalization in Exploration and Exploitation Contexts

Purpose: Although alliances offer tremendous strategic potential, firms still struggle to successfully manage new product development alliances (NPD alliances). A prominent explanation for this is the institutional economics' view (see Williamson 1985 Williamson, O. E. 1985. The economic institutions of capitalism: Firms, markets, relational contracting, New York: The Free Press.  [Google Scholar]) that, in general, a key disadvantage of alliances versus vertical integration is that administrative control mechanisms are weaker. Here, a key control mechanism is formalization (the use of explicit rules to govern business activities).

However, regarding formalization's influence on both NPD and alliance performance, conceptual views and empirical findings are mixed, which suggest that unexamined variables moderate formalization's influence on NPD performance.

Therefore, it is surprising that there is no research on whether formalization's influence differs in alliances pursuing an NPD exploration strategy versus an NPD exploitation strategy because both (1) require varying levels of freedom of action and adherence to procedural rules to achieve success, and (2) are extensively employed in NPD.

Further, there is also surprisingly little intrafirm NPD and non-NPD alliance research on formalization in exploration and exploitation contexts because here as well formalization's influence on performance (1) is central, and (2) differs based on the project's innovative and learning intent.

The purpose of this research is to begin to close important literature and industry practice knowledge gaps about formalization's influence on NPD alliance performance in exploitation versus exploration strategic contexts.

Originality, value, and contribution: This research is the first examination ever of two key NPD strategies—exploration and exploitation—in an NPD alliance context. The research sheds light on conflicting views about formalization's NPD performance-enhancing and inhibiting aspects, and offers implications for industry best practices.

Methodology/approach: Empirical examination of survey data from 151 NPD alliances via hierarchical regression and tests of group moderation.

Findings: Results shed light on when and why formalization moderates the influence of key fundamental alliance success mechanisms on NPD alliance performance based on strategic context.