高技术企业知识体系概念框架及其内部互动模型——一个解释知识创新过程的新框架

企业知识是组织内部个人知识的集合体 ,但不是个人知识的简单加总。基于这个认识 ,本文构建了一个由知识员工、知识链和知识场构成的点、线、面互动的企业知识体系研究框架。高技术企业是追求持续知识创新的知识体系 ,知识创新通过知识点之间的互动完成 ,如同电荷之间的运动通过电场来进行 ,知识点通过知识场发生相互作用。本文提出了知识场的概念 ,分析了其与Nonaka的“巴”的区别与联系 ,并对其进行了分类。进一步的 ,根据高技术企业知识体系运行的基本路径 ,文章分别研究了体系内知识点通过知识场进行互动的基本模式与作用机制。文章试图提出一个能够解释知识创新过程的新框架。     

Moral suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland

With data gained from a controlled field experiment in Switzerland this paper analyses the effects of moral suasion on the timely paying and the timely filling out of the tax form 2001. Comparisons of different tax filing years and multiple regression estimations have been done using these two factors as dependent variables to check if there is a significant difference between the control group and the treatment group. In February 2002 the treatment group received a letter signed by the communes fiscal commissioner containing normative appeals. Results indicate that moral suasion has hardly any effect on taxpayers compliance behaviour. The strongest effect can be observed for the variable tax payments.Received: February 2003, Accepted: June 2004 JEL Classification: H260, H710BennoTorgler: Special thanks are due to the tax administration of Trimbach, especially to Adolf Müller and Gary Bitterli, who offered me the opportunity to collect the data and assisted the project. Furthermore I acknowledge the financial support of the WWZ-Forum and Swiss National Science Foundation and comments and suggestions from Doris Aebi, René L. Frey, the editor Kai A. Konrad and two anonymous referees.     

基于组织域视角对创业企业集群创新机制的研究——以高科技园区为例

创业企业集群是企业家的聚集区域，创业者是推动创业企业集群“点——线——面——群”成长和升级的关键因素。文章应用组织社会学中的新制度学派观点，从“组织域”层面解释创业企业集群的发育机理，对以高科技园区为代表的创业企业集群、群内企业以及集群环境进行分析，并提出高科技园区发展的政策建议。     

关于高校会计电算化课程体系设置的思考

随着对企业现代化管理要求的不断提高,随着大众计算机知识的不断提高及财会软件开发技术的持续进展,这就要求高校会计电算化课程体系的设置必须适应上述发展的现实需要。本文论述了会计电算化的发展特点对高校会计电算化课程体系的影响,提出了高校会计电算化课程体系的设计思路。     

旅游容量的环境经济学探讨

本文运用环境经济学的相关理论,在分析旅游容量概念的基础上,探讨了旅游容量存在的必要性.旅游资源具有的经济、社会和环境等多重价值属性导致旅游开发的公共福利与旅游资源和旅游环境保护之间存在必然矛盾,旅游资源具有的准公共资源属性特征导致其开发具有外部不经济性(external diseconomics)特征,在没有有效管理工具干预的前提下,必将陷入"公地悲剧" (commons)的泥淖之中.为了达到旅游开发的公共福利与旅游资源和旅游环境保护之间的平衡,避免"公地悲剧"的产生,对旅游系统进行有效的管理十分必要,作为实现旅游可持续发展目标行之有效的管理工具之一,旅游容量的存在是合理的,也是必要的.     

论学校教育场域下良好师生关系的建构

布迪厄提出了“场域”的范畴，并广泛运用于社会学领域中，也体现在学校教育过程中。了解学校教育场域下师生关系的矛盾与冲突，对于建构和谐、融洽的良好师生关系有着指导意义。     

Status quo and countermeasures of energy audit in oil and gas field enterprises

To develop energy audits in oil and gas field enterprises has important and realistic significance. Chinese energy audit in oil and gas field enterprises is still in the exploratory stage, the paper puts forward some countermeasures and proposals through the analysis on status quo to identify the shortcomings.     

Race and gender effects on employer interest in job applicants: new evidence from a resume field experiment

We sent nearly 9000 fictitious resumes to advertisements for job openings in seven major cities in the United States across six occupational categories. We randomly assigned names to the resumes that convey race and gender but for which a strong socio-economic connotation is not implicated. We find little evidence of systematic employer preferences for applicants from particular race and gender groups.     

Reducing ambiguity in lotteries: evidence from a field experiment

Ambiguity about the chances of winning represents a key aspect in lotteries. By means of a controlled field experiment, we exogenously vary the degree of ambiguity about the winning chances of lotteries organized to incentivize the contribution for a public good. In one treatment, people have been simply informed about the maximum number of potential participants (i.e. the number of lottery tickets released). In a second treatment, this information has been omitted as in all traditional lotteries. Our general finding shows that simply reducing the degree of ambiguity of the lottery leads to a sizable and significant increase (67%) in the participation rate. This result is robust to alternative prize configurations.     

Gathering Data for Archival,Field, Survey,and Experimental Accounting Research

In the published proceedings of the first Journal of Accounting Research Conference, Vatter [1966] lamented that “Gathering direct and original facts is a tedious and difficult task, and it is not surprising that such work is avoided.” For the fiftieth JAR Conference, we introduce a framework to help researchers understand the complementary value of seven empirical methods that gather data in different ways: prestructured archives, unstructured (“hand‐collected”) archives, field studies, field experiments, surveys, laboratory studies, and laboratory experiments. The framework spells out five goals of an empirical literature and defines the seven methods according to researchers’ choices with respect to five data gathering tasks. We use the framework and examples of successful research studies in the financial reporting literature to clarify how data gathering choices affect a study's ability to achieve its goals, and conclude by showing how the complementary nature of different methods allows researchers to build a literature more effectively than they could with less diverse approaches to gathering data.