Transaction Costs of Entrepreneurs as a Deterrent of Housing Construction Development in Russia

Nowadays realization process of investment and construction projects is not always effective because of imperfection of institutions regulating construction, high investment risks and, as a consequence, increase transaction costs. The facts of the objective existence of transaction costs in the economy, including housing construction, are researched in the article. We have determined that the transaction costs significantly affect the cost of construction, reduce profit entrepreneurs, and indirectly increase the shortage of housing in Russia. Such parts of modern economics as neoclassical economics and institutional economics are methodological basis of the paper. Logical, economic and legal （institutional）, socio-economic approaches were used during the research of transaction costs function. The authors used the complex of ideas and different methods of sociological and economic analysis that allowed deepening the importance of institutional state regulation of business activity in housing construction area. The classification of transaction costs creation was worked out; this model unlike well-known models considers the most important parts of transaction costs which really exist in business activity of construction companies nowadays; implementation of the model allows calculating and predicting this kind of costs in business. Recently Russian government returns to the questions about efficiency of production （increase of labor productivity, efficiency and profitability of production）, therefore attention to the reduction of transaction costs is going to increase profits and efficiency.     

内部控制、关系型交易与非效率投资

基于2007年至2011年中国上市公司的经验数据,探讨企业关系型交易对管理层机会主义行为的影响。实证结果表明：供应商或客户关系型交易比例越高,投资效率越低,这会加剧投资过度或投资不足程度,说明供应商或客户关系型交易在带来关系租金的同时也会带来一系列负面效应;上市公司的内部控制质量越好,越有助于抑制关系型交易带来的非效率投资,说明内部控制作为一种可置信承诺,能够有效抑制机会主义行为、控制和降低风险,提高信息披露的可信度,缓解信息不对称,从而抑制关系交易引发的投资不足或投资过度行为。     

政府竞争:行政区经济运行中的地方政府行为分析

从政府竞争的角度,为行政区经济形成构建了一个政府行为分析框架.通过对政府竞争和博弈三个层面的考察,揭示区域经济发展中的各层级政府间互动关系,对行政区经济形成的深层次原因提供较为系统的解释.     

Managing Opportunism in Value-Added Supply Chains: Lessons From Organics

In recent years there has been an increasing demand for specific characteristics in food products pertaining to origin, quality, health, and environmental factors. Due to the credence nature of many products, it is difficult to determine if products reflect the traits under which they are marketed. Cheating through misrepresentation and unauthorized practices presents a threat to the development of identity-preserved production and marketing (IPPM). In Canada, value-added IPPM systems have not been highly formalized except for the organics sector, but new traits from biotechnology may lead to greater market segmentation. Through interviews with organic supply chain stakeholders, we can achieve a better understanding of the efficacy of formalized quality-control regulation by examining characteristics of these supply chains that are susceptible to opportunism.     

定价权约束下的经销商机会主义行为防范——转售价格维持的新解释

在电子商务和服务营销大行其道的今天,转售价格维持的经典理论依然囿于品牌内服务竞争的狭窄视野,对现实问题解释力不足。本文认为,企业采取RPM的动机,不是被动的避免销售服务市场失灵,而是更多地体现在掌握终端市场定价上。制造商掌握定价权有利于防范零售交易中机会主义行为,从而维护品牌商誉,树立消费者信心,同时也便于进取型企业积极展开市场价格竞争。     

关联交易问题研究

关联交易既可能有改进效率的动机,也有机会主义的动机。文章从理论和经验证据两方面回顾了关联交易两类动机的相关研究,最后讨论了当前关联交易研究的限制及未来研究的方向。     

Determinants of the Accounting Change for Income Tax

Abstract:   This study examines determinants of the decision of New Zealand firms to change their income tax accounting method from comprehensive to partial allocation. New Zealand provides a unique setting to investigate this issue because it allows firms the choice to use either the comprehensive or partial allocation procedures to account for income tax. I find that efficient contracting and debt‐related opportunistic factors are both important determinants that influence firms' decisions to change to partial. Specifically, the results indicate that the change is related to the extent of investment in depreciable assets and the closeness of firms to their debt covenant restrictions.     

董事高管责任保险与企业商业信用

基于董事高管责任保险的公司治理观和机会主义观,以中国A股上市公司为样本,实证检验董事高管责任保险对企业商业信用的影响。结果显示：企业认购董事高管责任保险有助于提高商业信用的获取水平,支持了董事高管责任保险的公司治理观。进一步研究发现：在内控质量更高以及非国有企业中,董事高管责任保险对企业商业信用的积极影响更明显;当外部政策不确定性更大及金融发展水平越低时,董事高管责任保险对企业获得商业信用的积极作用更强。     

工期投机行为对投标的影响研究

成本加工期双因素投标方式中,承包商的最优报价并非成本最低时的报价,工期也并非成本最低时的工期,最优报价较最低价略有提高,工期则略有缩短。另一方面,由于业主要严格控制建设时间,必然导致成本较正常水平上升,这就为承包商的投机性投标行为提供了可能性。     

商业圈子中的信任与机会主义行为

本研究基于社会网络理论分析了商业圈子中的信任机制，并指出，社会网络中存在的以二次信任为表现形式的多边信任，可以较好地弥补双边信任的缺陷。在此基础上，进一步探究了关系嵌入与结构嵌入莳二次信任的交互作用,并论证了密集网络与强联系的并存对抑制机会主义行为的有效性。