Stochastic optimization for investment in facilities in emergency prevention

A coordinated approach is developed to integrate three preventive measures (i.e. building reinforcement, reinforcement of road networks, and facility location of relief supplies), with the objectives of minimizing budgets and risk-induced penalties. The Conditional Value-at-Risk is employed as a decision-making tool to evaluate diverse decisions of prevention based on the degree of risk aversion. Based on a real-world case of an earthquake, a series of scenarios were designed, and the applicability of the proposed model was studied. The coordinated approach for investing preventive measures is cost-efficient in helping reduce the impact of disaster on society.     

Crowded identity: Managing crowdsourcing initiatives to maximize value for participants through identity creation

In this article, we consider crowdsourcing from the consumer perspective. Specifically, we examine the identity value (i.e., sense of self) that consumers accrue by participating in creative crowds. How can managers structure crowdsourcing initiatives to maximize value for participants through identity creation and expression? We strive to answer this question first by examining the different types of crowdsourcing initiatives from a value co-creation perspective. Then we evaluate how consumers construct identities through consumption and review the literature on identity theory. Finally, we link the identity type—personal, extended, or social—to the management of crowdsourcing ventures and offer suggestions for practitioners.     

中央企业上市公司环境责任与公司价值的相关性研究

本文以中央企业上市公司为样本,讨论国有企业环境责任与公司价值之间的关系。文章在控制公司规模、行业竞争力等变量的条件下,回归结果发现：中央企业上市公司环境责任与公司价值之间存在正相关关系,但不显著。因此,很难认为公司承担更多环境责任能够促进公司价值的增长。     

企业价值评估贴现模型的比较分析

贴现模型是企业价值评估中应用较为普遍的模型,但在我国实践中使用贴现模型存在很多问题。本文利用自由现金流量贴现法、调整现值法、经济利润贴现法三种常用的方法,探讨贴现模型不同参数指标的原理、使用原则、使用条件及在我国实践中的适应性,希望讨论能够为企业价值评估实务提供指导和帮助。     

论我国税收强制执行制度之完善

税收强制执行是税收征管程序中最为严厉的程序,是税收强制性特征最突出的表现,是保证税收得以实现的最后的但是又行之有效的措施,在各国的税收征收法律制度中均有明确的规定。然而税收强制执行直接关系到纳税人的利益,因此在对进行的税收强制执行规定中应当充分考虑国家利益与纳税人利益。我国《税收征管法》中虽然也建立了税收强制执行制度,但是在实践中该制度存在许多困惑,本文试图通过比较研究,探讨税收强制执行制度的进一步完善。     

Which Way is “Up” in Upgrading? Trajectories of Change in the Value Chain for South African Wine

Global Value Chain (GVC) analysis uses the concept of upgrading to highlight paths for developing country firms to “move up the value chain,” usually through the lenses of four categories—product, process, functional, and inter-sectoral upgrading. The implicit normative expectation is that these firms move toward producing higher value-added products and/or take on more sophisticated functions along a value chain. In this article, upgrading is approached more broadly as “reaching a better deal,” including a balance between rewards and risk. The case study of South African wine shows that better product quality, improved processes, and some functional upgrading have co-existed with processes of “downgrading,” higher risks, and limited rewards, especially in traditional export markets. A reflection on further conceptual development and directions for empirical research is also provided.     

试论满族休闲文化的价值

满族是中华民族中具有悠久灿烂文化的民族之一,休闲文化是满族文化的一个重要组成部分。满族休闲文化具有鲜明的民族特色,对满族的发展和强盛也有重要的价值,满族休闲文化的功能价值对当前发展文化教育、旅游开发具有一些启发和借鉴意义。     

Reconceptualizing value creation: Exploring the role of goal congruence in the Co-creation process

As companies gradually shift from the exchange view to the resource integration view, the creation of value also shifts from the customer sphere to the joint sphere. As a result, the customer and service provider are responsible for co-creating value through resource integration. However, it raises the question of whether customers are capable of contributing to the co-creation of value. Our study proposes a framework of how goal congruence plays a pivotal role in the resource integration process between all actors in the joint sphere. When the level of goal congruence between customer and service provider actors is high, it stimulates the exchange of valuable resources from all actors, which leads to the actual experience of co-creation resulting in value-in-use and improves service outcomes, i.e., customer satisfaction and loyalty. Data were collected through a field survey from salon-and-spa customers (n = 530) and PLS-SEM was employed to test the hypotheses and further analysis. The results show that goal congruence impacts customer satisfaction and loyalty through value-in-use. Therefore, suggesting service providers to properly socialize their goals will be a good strategy to increase customer capability to co-create value and ultimately enhance customer satisfaction and loyalty.     

韩国在华企业国际化经营中人力资源管理的实证分析

企业国际化经营中的人力资源管理问题一直是业界管理者讨论的一个热点问题,也是学术界研究的重要课题。跨国公司能否成功地对当地员工进行管理,对其经营成果有着重要的影响。本文以韩国企业在华开展国际化经营中的人力资源管理方面遇到的问题为引子,采用了问卷调查与实际考察相结合的方法,建立了研究模型,提出并验证了假设,最后在理论与实践相结合的基础上揭示了中国员工的劳动价值观及其本质,向在华韩国企业提出了制定和推行有效人力资源管理方案的科学依据及进行跨文化管理的方法。