身份“差序格局”的测量及其效应研究

文章以文献研究和深度访谈为基础,结合问卷调查所获的数据资料,编制了员工身份“差序格局”问卷。274份有效问卷的探索性因子分析表明,身份“差序格局”包括经济剥夺感、差序对待感和权力偏移感3个维度。为了进一步验证身份“差序格局”的构想效度,并考察问卷的信度与校标效度,对74家企事业单位进行了调查,获得了519份有效问卷。验证性因子分析结果支持身份“差序格局”问卷的结构,信度和多元回归分析的结果显示,身份“差序格局”问卷具有较好的信度和效度。最后,结合本土文化情境,围绕身份“差序格局”对组织不公正、组织负向认同、伤感度和反生产行为的差异化效应及其诱因进行分类梳理,强化了身份“差序格局”结构的说服力和解释力。     

蔬菜供应链绩效评价研究

从绩效角度出发,构建了以供应链的物流水平、成本费用、服务质量三个维度的蔬菜绩效评价指标体系,并确定了运用层次分析法与模糊综合评价法相结合的绩效评价方法.通过实证分析某蔬菜基地,绩效评价结果表明了该蔬菜供应链绩效处于一般水平,这与实际情况相符,证明了此模型和方法的可行性和可操作性.     

我国奢侈品税的政策效应分析

2006年4月,中国调整了消费税税目,将部分游离于消费税之外的奢侈品纳入了课税范围,其目的在于调节贫富差异,促进社会公平。究竟能否达到政策目标,由于改革时日尚短,缺乏足够的数据资料,难以进行实证检验。因此,本文主要从经济学理论方面进行分析和探讨,预期在中国当前的现实状况下,奢侈品税不仅难以缩小贫富差距,相反,还很有可能遏制国内新兴产业的发展。     

Income and Quality of Life: Does the Love of Money Make a Difference?

This paper examines a model of income and quality of life that controls the love of money, job satisfaction, gender, and marital status and treats employment status (full-time versus part-time), income level, and gender as moderators. For the whole sample, income was not significantly related to quality of life when this path was examined alone. When all variables were controlled, income was negatively related to quality of life. When (1) the love of money was negatively correlated to job satisfaction and (2) job satisfaction was positively related to both income and quality of life, income was negatively related to quality of life for full-time, high-income, and male employees. When these two conditions failed to exist, income was not related to quality of life for part-time, median- or low-income, and female employees. This model provides new insights regarding the impact of the love of money and job satisfaction on the income–quality of life relationship. Thomas Li-Ping Tang (Ph.D., Case Western Reserve University) is a Full Professor of Management in the Department of Management and Marketing, Jennings A. Jones College of Business at Middle Tennessee State University (MTSU), Murfreesboro, Tennessee, 37132. He has taught Industrial and Organizational Psychology at National Taiwan University and at MTSU. Professor Tang teaches (has taught) EMBA courses in China and France. He serves (has served) on the editorial review board of six journals and as a reviewer for 26 journals around the world. Professor Tang’s research interests focus upon people’s work motivation, compensation, money attitudes, the Love of Money, pay satisfaction, turnover, stress, and cross-cultural issues. He has published more than 100 journal articles in top behavior sciences and management journals, including Journal of Applied Psychology, Personnel Psychology, Human Relations, Journal of Management, Management Research, Management and Organization Review, Journal of Organizational Behavior, Journal of Business Ethics, Journal of Managerial Psychology, European Sport Management Quarterly, Journal of Higher Education, and others. He has presented more than 185 papers in professional conferences and invited seminars in Austria, China, Czech Republic, Finland, France, Greece, Hong Kong, Italy, Mexico, New Zealand, Singapore, Spain, Taiwan, the UK, the US, and other countries. His research has been cited in many languages, textbooks of several fields (e.g., Management Organizational Behavior, Human Resources Management, Industrial and Organizational Psychology, Human Relations, Compensation, and Statistics), and popular books. He was the winner of two Outstanding Research Awards (1991, 1999), and Distinguished International Service Award (1999) at Middle Tennessee State University. He also received the Best Reviewer Award from the International Management Division of the Academy of Management in Seattle, WA (2003).     

虚拟企业伙伴选择方法的研究

选择正确的合作伙伴是虚拟企业组建的关键步骤之一,也是虚拟企业成功运作的首要前提。针对某一具体案例,从目前虚拟企业伙伴选择的几种典型方法入手,运用系统研究方法,对各方法的具体思路作一总结,并提出了各方法的适用范围、优势与弊端,同时,找出了它们之间的差异所在。     

第三方物流的成本收益分析

首先阐述了成本收益分析对第三方物流成本控制的意义,介绍了第三方物流成本的局部控制和综合控制并分析了它们之间的关系,在此基础上进一步建立了第三方物流的成本收益分析模型。最后,指出第三方物流的成本收益分析是进行第三方物流有效成本控制、进一步发展第三方物流的重要手段。     

知识管理绩效评估的实证分析

知识管理是企业管理划时代的变革,知识管理的绩效评估体系仍然是一个新的领域,仍处于探索阶段。所以必须在现有知识管理评估方法的基础上,通过对知识管理目标体系的分析和相关指标体系的设计,运用层次分析法和模糊数学方法,建立战略导向的知识管理绩效评估模型,为企业评估、跟踪和实时监测其知识管理活动提供可供参考的理论依据和实施准则。     

Equity valuation: A survey of professional practice

This paper reports the results of a scientific survey of the equity valuation practices of CFA Institute members with equity analysis job responsibilities. Using an instrument designed to minimize biases in prior valuation surveys and sampling a larger group than in previous studies (13,500 investment professionals, resulting in 1,980 valid completed questionnaires), this paper documents professional practices in the selection of equity valuation approaches, including specific model variations and key input preferences. Important differences in practice were observed across geographies and employer firm types.     

The Uncertainty of Academic Rent and Income Inequality: The OECD Panel Evidence

The article presents an alternative view on the education—income inequality relationship, which calls into question the neoclassical claim that education increases labor productivity and hence contributes to a higher output, wage and consequently more even income distribution. In the context of public policies, education needs to be seen not only as a factor of income mobility, but also as a “positional good,” which benefits graduates at the expense of non-graduates. Education generates “academic rent,” by which we mean uneven remuneration of workers based on academic signs of distinctions that do not necessarily reflect differences in productivity. Using the robust panel model on a sample of OECD (Organization of Economic Co-operation and Development) countries from 1980 to 2015, we show that investments in human capital lead to lower inequality, but overinvestments tends to increase income inequality, which may be related to academic rent. In discussing this result, we consider that uncertainty of academic rent under the condition of a rapid transformation of the workplace caused by the fourth industrial revolution.     

The Importance of Tax Adjustments When Evaluating Wage Expectations*

Using elicited expectations of future gross salaries, we evaluate characteristics causing German students to make larger or smaller estimation errors. While students seem to underestimate actual salaries by 18 percent, we show that these errors are highly attributable to misconceptions of the progressive income tax. Developing a suitable adjustment procedure, we correct students’ estimates and find that errors decline by 12 percentage points. Conducting regression analyses, we reveal strong connections with students’ age, gender, work experience, secondary school track, and knowledge about student loans. These results change notably if not controlling for students’ misconceptions of the tax system.