浅析上市公司管理层股权激励类型及其对企业绩效的影响

管理层股权激励已经在各国的管理实践中得到广泛的运用,企业委托人为了解决与代理人之间的矛盾,对管理层采取了这种长期激励的方式。同时,管理层股权激励的效用可以用企业绩效来测度,因此,管理层股权激励应与企业绩效挂钩。本文分析了上市公司中的股权激励类型及优缺点,并对各种股权激励模式对企业绩效所产生的影响进行了研究。     

Corporate hierarchy and vertical information flow inside the firm—a behavioral view

Little is known about how corporate hierarchies influence managers' propensity to pass information upward within the firm. Two streams of literature arrive at seemingly conflicting and untested predictions. Information economists maintain that middle managers pass more suggestions up the firm's line of command as the corporate hierarchy increases in order to avoid corporate omission errors. In contrast, scholars of organizational psychology suggest that hierarchies lead to evaluation apprehension and foster a perceived lack of control among mid‐level managers, leading to their reduced willingness to, and interest in, passing information up within the organization. Drawing on field data and model‐guided experimental studies, we provide original empirical evidence for the relevance of all the mechanisms above, and we delineate the conditions under which either mechanism prevails. Copyright © 2014 John Wiley & Sons, Ltd.     

中小企业开展电子商务的理论探悉与实践

电子商务是随着网络技术的发展而出现的新的商品贸易模式,它将为各行各业的经营及营销模式产生带来巨大的影响,并为中小企业进行更广泛的商务活动提供了商机。本文对电子商务的发展及企业对电子商务的应用提出了思路及建议。     

Road safety determinants in low and middle income countries

The objective of this article is to summarize and review the literature on the determinants of road traffic injuries and fatalities, to identify the relevant research gaps in particular for low and middle income countries. We also present a cross-country analysis of the determinants of road traffic injuries and fatalities that take into account a wide range of potential environmental, economic and social factors. The present study focused on differences based on the level of development. The goal was to identify relevant commonalities that may assist in the creation of road safety policies common to countries at a similar level of development. The countries were divided according to the level of gross national income per capita, and these income-level groups were the primary units of interest. The results presented here focus on the differences by income level.     

英语教学中使用汉语的作用与设计

对我国英语教学中汉语使用问题虽然有不同观点,但对于英语教师来说,适量使用汉语进行教学,无疑可以提高教学效率、增加学生信心和保持学习兴趣,并对促进教师的专业化成长不无裨益。同时,在实际教学设计中,通过适量汉语的运用,必然能够提高学生的英语交际能力。     

自助式整体薪酬在企业中层管理者激励中的应用初探

本文分析了将自助式整体薪酬引入企业对中层管理者激励与管理的重要性,并在此基础上对其设计思路和实施的基本条件等内容进行了讨论与阐述。     

Capital account flows,consumption ratios and the middle‐income trap

The existing literature suggests that it is important to understand the factors that may slow the transition of an economy from middle to high income. Many factors have been suggested as promoting or retarding economic growth, but little attention has been paid to the roles of the capital account and consumption ratio. Using panel regressions involving 48 countries over the 1950–2013 period as well as employing extreme bounds analysis, we find that foreign investment outflows are associated with a mature economy and that there is an optimal consumption ratio that must be surpassed to break out of middle‐income status. These findings are robust to an extreme bounds analysis incorporating a wide range of variables potentially related to growth performance.     

Coherent identities and roles? Hybrid professional managers’ prioritizing of coexisting institutional logics in differing contexts

This article explores how hybrid professional managers relate to coexisting institutional logics in their everyday work. It examines coherence between the logic that informs managers’ identity and that prioritized in their role. By comparing interview data from managers in two settings, a faith-based hospital and a religious organization, this article analyses primary and secondary identities and roles. Findings show that experiences of coexisting logics differ according to the organizational context. Hospital managers identify with a managerial logic in both their identity and role. A professional logic informs church managers’ identity, yet they prioritize a managerial logic in their role. The article proposes a model that links hybrid professional managers’ identities and roles with a framework of coexisting logics proposed earlier.     

The new middle class in emerging markets: How values and demographics influence discretionary consumption

The rise of new middle‐class consumers in rapidly transforming emerging markets has attracted the attention of Western business executives. What they know about this growing segment of customers will determine whether they succeed or fail in these markets. The present study examines the factors that drive the discretionary consumption of this new middle class, including the effects of consumerist values, religious values, occupation, education levels, and ownership of fixed assets. The study draws its insights from data gathered from 391 new middle‐class consumers in Ankara, the second‐largest city in Turkey. The findings provide important implications for businesses, both indigenous and foreign. An overall implication is that managers ought to understand and qualify the new middle class in emerging markets not simply by their access to disposable income but by deeper attitudinal and behavioral characteristics.