为财务报告“瘦身”

如果我们任由公司的财务报告往不断复杂的方向发展,那么这些报告将可能失去其本来的意义--与股东有效的沟通.这种风险的存在,促使英国财务报告委员会决定对公司的报告体系进行一次调查,目的是使公司报告的编制者和相关使用者能够了解报告的复杂程度,并提出可行性意见,以便找到切实可行的办法来简化它们.     

How price complexity takes its toll: The neglected role of a simplicity bias and fairness in price evaluations

Marketing managers commonly employ complex price plans. Surprisingly, limited and conflicting evidence reports how customers perceive and react to complex prices. This study examines perceptions about price complexity and shows that customers tend to prefer simple prices. Two experimental studies show that perceived price complexity negatively affects customer perceptions of price fairness and influences product choice because customers negatively evaluate the transparency of the firm's pricing practices and infer higher total prices. Customers comparing alternate offerings may therefore prefer simple over complex prices, even when the latter are less expensive. Study results suggest limiting price plan variations positively affects customer inferences about transparency and fairness, and thus customer choice.     

Efficiency of health care delivery systems: effects of health insurance coverage

Health insurance expansions may increase the demand for care-creating incentives for health systems to increase input consumption. The possibility remains that added capacity and personnel will have little effect on health outcomes, decreasing the technical efficiency of health care delivery systems. We estimate that a 1 percentage point increase in health insurance coverage decreases the technical efficiency of health care delivery by 1.3 percentage points, translating into approximately 50 billion dollars in additional health expenditures. This finding uncovers a previously unexplored consequence of changes in health insurance on the supply side of health care markets suggesting one avenue through which health care costs growth may occur.     

Open-book accounting: Reason for failure of inter-firm cooperation?

Inter-firm accounting techniques such as open-book accounting (OBA) have been described as an important means for effectively managing costs in buyer–supplier relationships and for improving relationship quality. However, disclosing cost data also implies for the supplier the risk that the buyer uses the data during price negotiations to pressure the supplier's profit margin. To date, there is sparse empirical evidence addressing the extent to which cost-data disclosure does affect the supplier's perception of the exchange relationship. This study addresses this gap by investigating the impact of OBA on supplier relationship satisfaction. The findings indicate that OBA may negatively affect supplier relationship satisfaction and thus represents a potential risk to cooperation. The results further suggest that effective safeguards against opportunistic behavior, such as relational social norms, significantly attenuate the negative effect of OBA on supplier relationship satisfaction.     

Interest formation in greenfield union organising campaigns

This article examines the processes by which unions come to express the interests of workers during organising campaigns. Evidence from five longitudinal cases shows the central importance of officials and organisers. Three key reasons for this are explored: the need for expert knowledge in organising campaigns, the fact that officials and organisers are well placed to identify and to construct common interests among a diversity of interest groups, and the fact that the training they receive explicitly encourages this role. Furthermore, it is argued that this helps explain some of the difficulties observed in organising campaigns specifically; the limitations of campaigns that primarily focus at workplace level, and the relatively narrow definition of collective interests that this approach encourages.     

投资圈的“红色行动”

在被戏称为“兄弟会”的华尔街，女性投资决策人的数量屈指可数，但情况正在不懈的努力下一点一点发生变化。     

Participation: 'bounded freedom' or hidden constraints on user involvement

User participation in information systems development is often surrounded by assumptions that the resultant system will be a success, will reflect user needs, and that the process results in an empowered workforce. This paper argues that underlying these foreground rational assumptions are instrumental, politically motivated justifications driving the need to involve users.     

The well-being of South African university students from low-income households

ABSTRACT

The role of higher education in development and social mobility is now widely acknowledged and globally recognised. In South Africa in particular, graduates have greatly increased employment prospects. This paper takes up the importance of addressing South African university students’ multi-dimensional well-being in the light of global higher education development agendas. Considering poverty and development in the space of higher education – specifically in the lives of youth from low-income households in South Africa – I draw on two waves of life history data from undergraduate students at five universities. Material-cultural conditions for a threshold of well-being emerged powerfully in every single student narrative, indicating a need for some rethinking of capability deprivation and poverty. This paper conceptualises three broad hardship categories specific to higher education, considering the multiplicity of factors and complexity of low-income in student experiences and achievements. Even though the theoretical framing draws on Sen’s capability approach and its attractive moral perspective, the paper also foregrounds students’ material well-being as significant in understanding how education can advance change, and not only reproduce social inequalities. The challenge remains, how do we reconcile resources and capabilities, and to link freedoms to financial analysis in evaluating the lives that students value?