Supply chain decisions under asymmetric information with cost and fairness concern

ABSTRACT

The two-echelon supply chain including single supplier and single retailer is set, and we study the compact of asymmetric information on the decisions in the supply chain when the both supplier’s private cost information and retailer’s private fairness-concern information are asymmetry between the supply chain members, so as to study the effect of misreporting behavior and fairness concern on the supply chain. By mathematical model derivation and numerical analysis, we prove that the misreporting behavior of supplier will intensify the unfair distribution of supply chain and thus make the supply chain operation further deviate from the optimal condition.     

初次分配与再分配理论的再认识

初次分配不只是具有提高效率的功能，而且也有促进公平的作用；再分配注重公平，但是也不能忽视它的效率效应。通过不断完善市场、促进市场均衡和健全法律、法规，初次分配在提高效率的同时，能够促进公平；再分配在促进公平的同时，因为能够调动劳动者的积极性，也能发挥它的效率效应。     

Fairness of prices,user fee policy and willingness to pay among visitors to a national forest

Imposing user fees in Nature-Based Tourism (NBT) contexts has been a controversial issue. Based on the notions of justice and fairness, this study extended previous work examining the relationship between attitudes toward user fees and spending support. In a proposed structural model of price fairness, fee spending support, and willingness to pay (WTP), this paper identified the antecedents of WTP user fees, and empirically examined to what extent the data fit the model. Furthermore, the moderating role of place attachment in the model was investigated by using multiple-group structural equation modeling. Subjects (n = 562) were recreational tourists to a forest area in the southeast U.S. Results revealed that spending support partially played a mediating role in the relationship between perceived price fairness and WTP user fees. A multiple-group invariance test also demonstrated that while the degree of place identity moderated the effect of price fairness on spending support, the degree of place dependence did not influence the relationships among the antecedents of WTP.     

Identifying Client Fairness Criteria in Income Tax Services

Abstract

Organizational justice (i.e., fairness) has been an important construct in the management literature. Employee perceptions of the fairness of outcomes and procedures have been found to have important attitudinal and behavioral consequences. Fairness has more recently been studied in service industries. However, client perceptions of fairness in accounting services have yet to be explored. It is likely that fairness perceptions are particularly salient in income tax return services. In an exploratory study, we sought to identify the types of experiences that trigger these clients' perceptions of fairness. The results suggest some common criteria that can help CPAs and their firms mitigate the potential negative consequences of client perceptions of unfairness. Regression analyses were also used to determine the most significant predictors of client satisfaction with the overall service and global perceptions of fairness.     

Minority Shareholders and Auditors: A Brief History of a Litigious French Merger

The case of a French merger can be used to better understand the nature of conflicts of interest and cognitive conflicts between accountants, shareholders, lawyers and judges. This is especially the case when exchange ratios are unfairly established. When caught in a situation of asymmetric information, minority shareholders try to obtain more information about the auditors' report through judicial proceedings. The financial knowledge possessed by the judge then becomes a necessary condition for shareholders to be protected.     

论我国西部地区基层人民法院独立审判与司法公正

"公正与效率"是21世纪人民法院的工作主题,独立审判是我国宪法规定的一项基本原则,是实现司法公正的根本前提,而独立审判的实现需有一系列的司法制度来保证。根据我国西部地区社会政治经济现实,目前应从以下三个大的方面加大司法改革力度:法院独立;独立审判;法官独立。司法改革的价值取向是司法公正,司法公正的前提是独立审判。法院独立、审判独立、法官独立是实现独立审判的必由之路,是迈向法治国家的第一步。     

浅议如何确定社会保障税的最优税率

社会保障制度是我国社会主义福利事业的一个重要组成部分。它不仅作为维持劳动力再生产的物质保证而构成促进社会再生产顺利进行的重要手段,而且是社会稳定机制的一个重要组成部分。目前已有140多个国家和地区建立了社会保障制度,其中有80多个国家和地区开征了社会保障税或类似税种。文中对我国如何确定社会保障税的最优税率进行了简单的分析。     

北京市公共建筑无障碍建设现状及改进措施

公共建筑作为各类公共服务和社会管理活动的重要载体,其无障碍建设具有特殊的社会公平示范效应.从社会公平的视角,结合北京市公共建筑无障碍化程度现状调查,深入探讨了北京市公共建筑无障碍建设存在的主要问题,并提出从重视既有建筑的无障碍改造等方面入手,才能真正实现公共建筑无障碍.     

Examining differences in consumer reactions to partitioned prices with a variable number of price components

Partitioned pricing is a tactic in which a seller presents multiple prices for a single product or service instead of one, all-inclusive price. This research investigates effects of partitioned prices containing a variable number of price components, under varying levels of seller trustworthiness, and with or without the presentation of the total price. The results indicate that partitioning into a large number of price components, relative to a small number of price components, negatively affects perceived fairness and purchase intentions for less trustworthy, but not more trustworthy, sellers when the total price is not presented. However, partitioning into a large number of price components positively affects fairness and purchase intentions, regardless of seller trustworthiness, when the total price is presented. The research also examines effects of partitioning on price estimation and recall.     

On the Allocation of Possible EU Total Allowable Catches (TAC) for the Mediterranean Swordfish: An Envy‐Free Criterion and Equitable Procedure

This paper examines the allocation of entitlement rights for the management of common property resources. In particular, the case of allocating a Total Allowable Catch quota for the Mediterranean swordfish is examined as a case study. The proposed approach comprises three steps. First, there is a bargaining procedure between the European Union (EU) and the rest of the International Commission for the Conservation of Atlantic Tunas (ICCAT) countries. As soon as an initial agreement is possible, the EU considers various equitable rationing methods to allocate its share to the European Member States. These rationing methods draw upon two different streams of the literature, bankruptcy and ‘burden sharing’. Finally, the European Member States reach a fair agreement through minimising an envy‐free index. The allocation rule which is defined as the weighted average of equal proportion and equal share rationales represents the best compromise solution.