差别电价传导机制及延迟性的系统动力学模拟

本文以高耗能企业中的电解铝企业为例,运用差别电价政策的系统动力学仿真模型,模拟差别电价对企业的单位产品成本、用电量等指标的影响以及其最终引起企业经营决策的变化。研究表明:差别电价对电解铝企业的"用电量增加"、"生产量"具有明显的降低效果,且随着时间的推移,此影响的效果越来越显现,并且差别电价对高耗能企业的生产决策影响具有延迟效应。     

基于动态能力理论的项目型企业知识管理研究

项目型企业最大的财富在于其运作管理的知识资本,其发展依赖于更加高效的知识管理。首先分析了不确定环境下项目型企业知识管理的根本任务,随后引入动态能力理论来研究项目型企业的知识管理,分析了动态能力对项目型企业克服知识状态刚性的关键作用,得出不确定环境下项目型企业知识管理的核心内容就是要培育并提升企业的动态能力的结论。     

金融危机背景下中美经济失衡面临的新矛盾与化解之策

中美经济失衡是中关贸易中经常项目失衡的问题.在全球金融危机中,中美经济失衡又面临着新的形势.金融危机导致中国经济发展中的外部环境恶化,经济增长速度减缓,失业加剧.为解决面临的困境,中国需要从对外经济战略、满足国内市场需求和提高竞争优势等方面进行调整.     

耕地细碎化对粮食生产技术效率的非线性影响研究——基于农户兼业的中介效应分析

目的 理清耕地细碎化对粮食生产技术效率的非线性影响及其作用机制,对提高粮食产量、保障中国粮食安全具有重要意义。方法 文章基于陕西省603户农户的实地调研数据,运用数据包络分析模型（DEA）测算了农户粮食生产技术效率,借助Tobit模型分析了耕地细碎化对粮食生产技术效率的非线性影响,并进一步运用中介效应模型探讨了农户兼业在其中的中介作用。结果 （1）调研地区全体农户的平均粮食生产技术效率值偏低且分化严重;（2）耕地细碎化对粮食生产技术效率影响呈现弱显著的倒U型关系;（3）农户兼业程度对粮食生产技术效率影响的总效应呈现显著的U型关系;（4）农户兼业在耕地细碎化对粮食生产技术效率的影响中发挥了部分中介效应。结论 （1）多管齐下解决耕地细碎化问题,推行适度规模经营;（2）依托个体农户特征差异,针对性引导农户职业合理分化。     

高技术风险投资发展模式的选择

资金缺乏制约了我国高新技术产业化的发展。建立科技风险投资机制是当务之急。分析了风险投资的组织模式,并对我国发展风险投资提出了几点建议。     

Breaking the “Bamboo Curtain” and the “Glass Ceiling”: The Experience of Women Entrepreneurs in High-Tech Industries in an Emerging Market

Despite the role women play in job creation, economic growth and society revitalization, especially in economies undergoing fundamental transformations, issues emerging from women in entrepreneurship have not received adequate attention in academic research. As a result, our understanding of women entrepreneurship in emerging markets as well as in nontraditional industries is even more limited. In this study, I attempt to partially fill the gap by comparing entrepreneurial orientations and venture performance between men and women entrepreneurs in electronics industry in Chinese transition economy. I offer insights gained from statistical analyses based on a survey as well as case study. Results reveal that while women are influenced by the same factors that affect decision making among men and exhibit some similarities, they differ from men in their willingness to take more risks and make bolder moves in pursuit of greater returns and future competitive advantage. In addition, women entrepreneurs outperform their male counterparts. I compare these findings with existing literature and offer suggestions for future research. Justin Tan is Professor and the Newmont Chair in Business Strategy in the Schulich School of Business at York University in Canada. He is also a Distinguished Visiting Professor in the Guanghua School of Management at Peking University in China. His research has been appeared in academic journals such as Strategic Management Journal, Journal of Management, Journal of Management Studies, among others. He serves as editor, associate editor, guest editor, and reviewer for most leading management journals. His research has been supported by Ford Foundation, Fulbright Foundation, among others.     

行政征用补偿制度初探

本文针对2004年宪法修正案对征用补偿的增加,在考察西方国家行政征用补偿的特征、原则、范围和方式的基础上探讨了这一制度尚存在的不足并对完善该制度提出了初步建议。     

浅析新形势下企业文化建设的特点

自20世纪80年代中期以来,我国企业文化建设从概念引入到普遍推行,历经20年的发展,在不断学习和创新的基础上进行了一系列理论研究和实践活动,创造了不少有益的经验.特别是进入21世纪以来,随着全球经济一体化的快速发展和我国经济体制改革的不断深入,企业的外部环境发生了巨大的变化,企业文化建设在理论研究和实践操作上呈现出了新的情况和特点.本文拟对当前企业文化建设的新特点及着力点做初步探讨.     

Are Reviewers' Judgements Influenced by Memo Structure and Conclusions Documented in Audit Workpapers?*

This paper investigates how the initial conclusion reached by the preparer of audit workpapers and the manner with which the preparer structures the associated evidence can influence the reviewer's judgement in an audit setting. We conducted an experiment in which auditors reviewed the work of a preparer who had concluded that the account of the client's major customer was either collectible or not collectible. The preparer's memo was structured in a neutral manner or stylized to emphasize (de‐emphasize) evidence consistent (inconsistent) with the preparer's conclusion. Results showed that reviewers placed less reliance on the conclusions reached by the preparer when the preparer's memo was stylized than when the memo was structured in a neutral manner. These results suggest that reviewers are sensitive to stylization attempts by preparers. Implications of the paper are discussed.     

农业资源高效利用技术评估

从技术创新的层次,技术由先进到适用的过程,技术与国情,区情的兼容等方面确立了农业资源高效利用技术评估的原则。从物流分析、价值流分析,扩散的区域环境界定,制度分析等几个层次对农业资源高效利用展开评估,以此确定该技术的扩散区域,应用前景,为进一步制定技术政策提供依据。