开启社会人文学的地平——从其出发点"公共性的历史学"谈起

”社会人文学”并不只单纯意指社会科学与人文学的结合,笔者主要希望通过“恢复人文学的社会性”来重新找回人文学的本貌即”统合的人文学”.社会人文学强调与社会的沟通及社会的实践性,以社会议题为学术议题,研究成果亦接受公共的批判、讨论及反馈,在此”公共性”已成为核心研究对象.然此尝试想在现实落地生根,则必须串连人文学在分科学问内部的革新与外部对新人文学的追求才行,而本文拟论及的”公共性的历史学”正是内部革新作业之一例.笔者认为”公共性的历史学”正可作为朝向社会人文学之路的出发点.     

Exploring the need for (extreme) speed: motivations for and outcomes of discontinuous NPD acceleration

ABSTRACT

New product development (NPD) speed is an important concern for firms in today’s fast-paced economy. While existing literature has focused on continuous NPD speed improvements, this paper explores discontinuous NPD acceleration, or dramatic reductions in development time relative to firms’ normal NPD cycles. Across two studies, the authors interview managers to develop a typology of strategic motivations for discontinuous NPD acceleration, followed by a survey of 218 NPD managers to validate the typology and identify important differences across firm types, including those in new product performance, innovation levels, and configurations of organisational characteristics. The results suggest that discontinuous NPD acceleration is most profitable when firms are proactive and have specific configurations of culture, capabilities, and structure. The authors also discuss implications for theory, practice, and future research.     

Deregulation and earnings management: The case of the U.S. airline industry

This paper examines earnings management dynamics in the airline industry during the airline industry deregulation of 1978. We expect that earnings management would increase after deregulation, since industry deregulation generally increases managerial discretion, whereas internal corporate governance systems are sluggish in adapting to newly changed environments. As corporate governance structures become more effective in tempering highly discretionary managers, and as capital markets learn more about how to design better management incentive systems, managers’ incentives and capacity to engage in earnings management will diminish. Based on industry data, we find that the magnitude of absolute values of discretionary accruals increase significantly in the post-deregulation period. Managers in the airline industry were inclined to engage in income increasing earnings management after deregulation. However, the increased level of earnings management then decreased to return close to the level seen during the regulation period. The findings support the predicted deregulation impact on earnings management dynamics.     

Implementation of eGovernment from the Perspective of Public Administration

International Advances in Economic Research -     

Military Industry in the Czech Republic and Publishing of Financial Statements

International Advances in Economic Research -     

On the Viability of Fixing Leaky Supply Chains for the Poor Through Benefit Transfers: A Call for Joint Distribution

Supply chain managers have yet to solve the conundrum of profitably distributing and selling to the poorest consumers. Most prevailing methods of addressing this problem take one of two contrasting approaches—that is, (1) price subsidization or (2) benefits/cash transfers. The former has been heavily studied in the literature with the consensus being that it is highly inefficient and prone to leaks. We investigate the viability of the latter by focusing on how branching out to reach the poorest customers impacts the performance of banks. Results indicate that the impacts of this approach are deleterious, thereby questioning its commercial scalability. Therefore, we argue that this approach may also have only limited potential in terms of being an effective, large‐scale solution to the problem of access for the poor. Instead, a third approach to achieve scalable Bottom of the Pyramid growth and development needs to be considered—cultivating partnerships through joint distribution.