内部控制与企业价值的相关性:实证分析

为了研究内部控制与企业价值的关系,本文构建了中国上市公司内部控制综合评价指数(ICI),包括控制环境、风险评估、控制活动、信息与沟通、监督评价五个方面。通过实证数据检验,发现我国上市公司内部控制的建立和完善确实对企业价值有显著的正向促进作用。     

对法律移植的再思考——以辩诉交易制度的移植为例

法律移植作为一种创新性的法律活动,其目的在于改变一国的法律,使其实现法律的现代化。辩诉交易制度本身的利弊权衡仍存广泛争议。我国目前不具备移植辩诉交易制度的现实基础,如果强行移植辩诉交易,将有可能对我国现行法制产生冲击。     

Salesperson implementation of sales strategy and its impact on sales performance

ABSTRACT

It has been observed in the academic and practitioner literature, a disconnect between the activities of salespeople and the sales strategy espoused by sales organizations. This study examines organizational and individual factors that can influence salespersons’ willingness and ability to implement sales strategy. This paper also seeks to examine the performance implications of sales strategy implementation by salespeople. Data were collected from a sample of 190 business-to-business salespeople in different industries. The study’s hypotheses were tested using partial least squares (PLS). The results of the study show that the different types of sales force control (behavior control and outcome control) has contrasting effects on salesperson market and technical knowledge and salesperson implementation of sales strategy. The results also demonstrate that when salespeople implement sales strategy as part of their sales process, it has a positive effect on their sales performance.     

我国民营企业发展中政策导向与法律之协调

目前制约民营企业进一步发展的因素是多方面的,其中,政策导向与相关法律制度的不协调成为诸多制约因素中最根本的因素。为更好地促进我国民营企业的发展,政策导向与相关法律必须在制度设计、理论指导和政府角色的定位等方面进行协调。     

通用贸易定律及其在中国对外贸易中的验证

在贸易理论中能够定量应用于两个经济之间贸易额计算的,目前只有引力模型。但引力模型在实践中的应用效果并不令人满意。注意到贸易的本质就是交换,贸易额与产出之间应该存在着某种特定的数量关系,本文认为引力模型的基本形式应该能够普遍适用于国内贸易和国际贸易,并称之为“贸易定律”。模型中的距离应该理解为“经济距离”,代表运输成本。据此思路以中国对外贸易数据进行验证,贸易定律是有效的。     

电子商务面临的法律问题

随着Internet的日益普及,电子商务得到了迅速发展,并日益形成为一个具有巨大发展潜力的市场。然而,电子商务的兴起也给我们带来了许多始料未及的问题,比如电子信函的法律地位问题、电子合同的法律效力问题、电子商务中的知识产权保护问题等。     

论我国开放式基金的流动性风险防范

随着开放式基金在我国的不断推出 ,基金管理公司面临的流动性风险问题将是一个中心问题。由于我国开放式基金面临的风险有其特殊性 ,因此我国对开放式基金流动性风险防范与管理措施应有别于其它发达国家。只有这样 ,开放式基金在我国金融市场中才能更好地发挥作用 ,从而进一步完善我国的基金业市场     

求解农村教育权利贫困的经济法进路

解决农村贫困是我国新世纪反贫困战略的重点,制约农村发展的真正因素是农村教育权利贫困。农村教育权利贫困的形成主要是制度上的原因,而且导致农村在贫困中恶性循环。因此必须导入经济法的理念和完善经济法律制度,公平配置教育资源,保障农民享有充分的受教育机会,实现社会实质平等和维护社会整体利益。     

The Effects of Escalating Commitment on Ethical Decision-Making

Although scholars have invoked the escalation framework as a means of explaining the occurrence of numerous organizationally undesirable behaviors on the part of decision makers, to date no empirical research on the potential influences of escalating commitment on the likelihood of unethical behavior at the individual level of analysis has been reported in either the escalation or the ethical decision-making literatures. Thus, the main purpose of this project is to provide a theoretical foundation and empirical support for the contention that escalating commitment situations can induce unethical behavior in decision makers. An experimental research design utilizing a computerized investment task was administered to 155 undergraduate business majors as a means of assessing the hypotheses presented here. Results from a hierarchical logistic regression analysis found strong support for the contention that exposure to an escalation situation increases the likelihood of unethical behavior on the part of decision makers. Further, results also supported previous ethical decision-making findings by confirming the effects of locus of control (LOC) on ethical behavior. Specifically, the data indicated that individuals with an external LOC orientation were significantly more likely to select the unethical option than were individuals with an internal LOC orientation. Interestingly, support was not found for the effects of Machiavellianism or gender on ethical decision-making.