中国-东盟贸易自由化的博弈分析

文章应用博弈论研究中国-东盟贸易自由化问题。首先通过静态博弈模型分析了中国应当采取"合作"和"首先行动"策略的原因。其次,分别建立了两阶段和三阶段动态博弈模型,阐释了中国-东盟之间需要签订书面协议的重要性,并应用关税博弈模型说明了自由贸易区内中国和东盟双方应以零关税率为合作的最终目标。最后,根据实际数据对理论模型进行了分析和验证。     

Corporate Communication and Impression Management – New Perspectives Why Companies Engage in Corporate Social Reporting

This paper addresses the theoretical framework on corporate social reporting. Although that corporate social reporting has been analysed from different perspectives, legitmacy theory currently is the dominating perspective. Authors employing this framework suggest that social and environmental disclosures are responses to both public pressure and increased media attention resulting from major social incidents such as the Exxon Valdez oil spill and the chemical leak in Bhopal (India). More specifically, those authors argue that the increase in social disclosures represent a strategy to alter the public's perception about the legitimacy of the organisation. Therefore, we suggest using corporate communication as an overarching framework to study corporate social reporting in which corporate image and corporate identity are central.     

改革开放以来党领导民营经济的发展变迁:一个四维分析框架

民营经济是我国经济社会发展的重要基础,在社会主义市场经济体系和现代化经济体系建设中发挥着重要作用。改革开放以来民营经济取得的巨大成绩与党的领导密不可分。新时代要推动民营经济健康发展,应从历史发展中吸取成功经验。为此,从角色认识、政策变化、内容侧重和领导视角四个方面构建一个党领导民营经济发展的分析框架,依据政策文件、关键历史事件等将民营经济的发展进行多维度分析,从历史进程中探寻党领导民营经济持续健康发展的成功经验。     

Business model innovation: How the international retailers rebuild their core business logic in a new host country

Although research into the business model has received increasing attention, few studies have so far been conducted on business model innovation in an international context. The purpose of the study is to identify different patterns of business model innovation which enables international retailers to rebuild their core business logic in new host countries. On the basis of comparing and contrasting the business model changes of 15 international retailers from various home countries to one single host country (China), our study provides an in-depth understanding of business model innovation in the context of international business. By looking at the firms’ capabilities in rebuilding their core logic in the setting of a host country, we reveal six routes of retail business model innovation. Utilizing the lens of organizational learning theory and internationalization, we identify three patterns of resource deployment by international companies in the process of developing business model innovations. Our study, therefore, provides insights and guidance for multinational companies in general, international retailers in particular, as for how to successfully adapt their business model from home country to host country.     

物流学导论课程教学方法探讨

依据当前本科院校的《物流学导论》课程教学现状以及目前存在的问题,分别从理论教学和实践教学两方面进行教学方法的探讨和研究,最后给出了本课程的教学特色,为课程的教学、专业建设和人才培养提供重要的借鉴作用。     

正念领导力：作用机制与动态发展模型

在梳理现有文献的基础上，文章基于当代与传统正念概念的辨析，阐释正念领导力的内涵、概念与特点，深入剖析了正念对领导者所产生的“正念觉知-自我调节-自我反思-正念行动”的螺旋演进机制，从而揭示正念领导力的生成机理，进一步提出正念领导力发展能力维度，并构建正念领导力的动态发展整合模型，最后对未来研究进行了展望。区别于当前管理学中涌现的正念研究，文章重点探究了正念对工作场中领导行为的作用和动态发展机制，弥补现有领导力理论研究不足，并为企业提供可借鉴的领导力发展范式。     

Assessing qualitative similarities between financial reporting frameworks using visualization and rules: COREP vs. pillar 3

Financial institutions are struggling with larger volume, more specific and greater frequency of regulatory reporting after the global financial crisis in 2008, especially those that need to report to multiple jurisdictions. To help to improve reporting efficiency, this paper aims to assess the existence of similarities between templates related to credit and counter party credit risk of COREP and Pillar 3 regulatory reporting frameworks by applying Correspondence Analysis and Association Rules Mining. Our results suggest a high degree of overlap between these reporting frameworks, more prominently the three business functions as Front office, Finance and Risk. These patterns can be used as guidance for financial institutions to reshape their reporting architecture.     

New development: Fiscal reform in South Korea: looking back and moving forward

ABSTRACT

At first glance, it seems that South Korea’s three fiscal systems (mid-term expenditure framework, top-down budgeting, and performance management) function well. However, each fiscal system operates separately and they are inefficient because they follow past practices. This article explains what the problems are and how to overcome them.     

Pay dispersion among the top management team and outside directors: Its impact on firm risk and firm performance

Two key groups central to improving firm performance are the top management team (TMT) and the board of directors. Executives undertake strategic actions, whereas board members fulfill their resource provision and monitoring roles. Drawing on tournament theory and equity theory, we propose that high pay dispersion among outside directors and the TMT is positively associated with strategic risk, whereas high (low) TMT pay dispersion and low (high) outside director pay dispersion are positively associated with firm performance. Our predictor is the unexplained component of horizontal pay dispersion, or the residual of pay dispersion resulting from regressing pay on observable firm, industry, period, and individual characteristics. Our results highlight the importance of unexplained pay dispersion for TMTs, but not for boards of directors, in improving firm performance.     

Corporate social responsibility in emerging economies: Investigating firm behavior in the Indian context

Scholars have questioned the appropriateness of using a western‐centric framework to investigate corporate social responsibility (CSR) in emerging economies. This study assesses the appropriateness of using such a framework in one emerging economy—India. More specifically, the drivers of CSR and their impact on firm‐level CSR activity in the Indian context are investigated and compared with those in developed economies. Content analysis of 369 CSR policy statements of publicly traded Indian firms revealed the factors that drive CSR activities of Indian firms are similar to those found in developed economies. However, the ways firms respond to the drivers of CSR are surprisingly different in the Indian context, and these differences can be traced to attributes of the Indian socio‐cultural context. Implications and recommendations for future research conducted in India, and in other emerging economies, are offered.