Transitions between equilibria in bilingual games under logit choice

We study the effect of introducing a bilingual option on the long run equilibrium outcome in a class of two-strategy coordination games with distinct payoff and risk dominant equilibria under the logit choice rule. Existing results show that in the class of two-strategy games under consideration, the inefficient risk dominant equilibrium is selected in the long run under noisy best response models. We show that if the cost of the bilingual option is sufficiently low then the efficient payoff dominant equilibrium will be selected in the long run under the logit choice rule.     

Non-stationary additive utility and time consistency

Within a continuous time life cycle model of consumption and savings, I study the properties of the most general class of additive intertemporal utility functionals. They are not necessarily stationary, and do not necessarily multiplicatively separate a discount factor from “per-period utility”. I prove rigorously that time consistency holds if and only if the per-period felicity function is multiplicatively separable in $t$, the date of decision and in $s$, the date of consumption, or equivalently, if the Fisherian instantaneous subjective discount rate does not depend on $t$. The model allows to explain “anomalies in intertemporal choice” even when the agents are time consistent and various empirical regularities. On the other hand, the model allows to characterize mathematically the “effective consumption profile” of naive, time-inconsistent agents.     

CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA

Tax avoidance can range from reduction of the corporate tax burden by legitimate use of tax rules to violation of tax laws. In this paper, we endeavor to synthesize the major findings of tax avoidance research from the accounting and finance literatures over the past ten years. We consider theoretical developments and the related empirical findings about the interconnected issues of measuring tax avoidance, and the possible causes and outcomes of corporate tax avoidance. We present some ideas for further research to examine underexplored topics regarding tax avoidance.     

Owners’ rule-based decision-making in family firm strategic renewal

We explore the process and consequences of family firm owners applying informal rules to decision-making in the context of later-generation family firms attempting strategic renewal. Based on the case studies of two firms in a Nordic country where the owners serve as non-executive board members, and following institutional action theory, we propose that informal rules – based on historical precedents and cumulative experience – applied to a family firm’s decision-making play many roles. They sustain family traditions over time, transfer experience over generations and depersonalise family members’ use of power. In addition, the rules on governance structure, governance processes and the content of the strategies form a hierarchy and can both facilitate and hinder the renewal.     

Work-home interface in a cross-cultural context: a framework for future research and practice

Abstract

With dual-income families on the increase, combining work and family obligations is a daily reality for many individuals. Unsatisfactory combinations of work and home duties can result in various unfavourable individual and organisational outcomes. Therefore, its proper understanding is essential in order to create adequate recommendations for interventions and prevention. There is a need for the development of theoretical frameworks that take cultural context into account in relation to work-home interface (WHI). In this paper a new framework is proposed; ‘the pyramid of intersecting domains of WHI’ that incorporates cultural context and other important work-life interface aspects. It builds on empirical findings of the intersectionality and work/family border theories. The pyramid consists of the following domains: the domain of work and home characteristics, the roles domain and the cultural domain, which intersect to determine the fourth side of the pyramid, that is, the observed WHI. Based on the pyramid several research propositions can be formulated. Implications for researchers and HR professionals are provided.     

When profession trumps potential: The moderating role of professional identification in employees’ reactions to talent management

Abstract

This study aimed to investigate the role that a professionalized context plays in shaping employee reactions to talent management decisions. We examined the mediating role of felt obligation in the relationship between talent ratings and organizational citizenship behavior. Further, the study tested whether professional identification moderates the relationship between talent ratings and felt obligation towards the organization. Five hundred and ninety-eight teachers that had recently received ratings of their talent status responded to a survey questionnaire. Felt obligation mediated the relationship between talent ratings and organizational citizenship behavior. Furthermore, professional identification moderated the relationship between ratings of potential and felt obligation in such a way that the relationship was strongest for the teachers expressing the lowest professional identification. At high levels of professional identification, the relationship was not significant. These results indicate that conventional talent management might be less effective for increasing favorable attitudes and behaviors among employees in highly professionalized contexts, such as the education sector.     

基于图论的认知无线网络频谱动态分配

在认知无线电网络中，图论与量子遗传算法相结合的频谱分配策略能够提高频谱利用率，但存在早熟和收敛精度不够等缺点。为了解决该问题而实现算法的优化，对图着色理论的频谱分配模型进行数学建模，并针对该模型提出了改进的量子遗传算法。首先，通过使用小生境技术初始化种群，使种群分布更加广泛、算法的收敛度更高；其次，根据进化代数对量子旋转角进行实时动态调整，对染色体进行阈值变异，防止个体陷入早熟，跳出局部解；然后，对干扰约束条件进行重新设计，有效地避免盲目性，提高了网络的公平性和网络效益。仿真结果表明，所提算法有效地提高了频谱利用率，极大地增强了网络系统的性能。     

变革中多渠道信息传递对员工绩效的影响机制

面对日趋复杂的外部环境,组织变革成为企业获得竞争力的重要方式。员工参与是组织变革成败的关键,充足的组织变革信息有利于员工积极投入变革。本文以社会信息加工理论为基础,对来自被兼并企业的36个工作团队185名员工进行研究,探索多渠道变革信息传递对员工的影响机制。基于多层次线性模型的数据分析结果表明:(1)变革情境下,组织正式渠道进行信息沟通和变革氛围包含的非正式信息,均能正向促进员工变革绩效;(2)员工所持有的积极变革期望,在多渠道信息传递和变革绩效间起到中介作用;(3)变革氛围跨层调节变革信息沟通对员工积极变革期望的正向作用,相比于低变革氛围情景,具有高变革氛围的团队,通过变革信息沟通更能显著提升员工对变革的积极期望。研究结论对企业变革实践中信息传递和沟通工作具有现实指导意义。     

基于共生理论的具有历史遗存的城市公园改造研究

具有历史遗存的城市公园是指在公园红线范围内含有一定文化价值的历史文化景点、文化遗产和文物保护单位等历史遗存的城市公园，其改造与更新的核心问题是平衡公园的保护传承与复兴发展，寻求二者的共生，如何科学有效地平衡协调两者之间的关系成为改造的关键。基于共生理论的解读与启示，以江西省南屏瀚峰文化公园为例，分别从文化、功能和空间3个方面深入分析了公园存在的主要问题，并结合实例，探讨了具有历史遗存的城市公园改造与更新的共生策略与实践措施。