审计机关组织模式和审计效果——以规制俘获理论为研究视角

审计机关组织模式有两种,一是纵向集权/横向集中模式,二是纵向集权/横向分割模式。将国家审计作为审计规制,以规制经济学为基础,建立一个解释两种审计机关组织模式下审计效果之差别的理论架构,并用这个理论架构来分析湘潭市审计局的审计"四权分离"模式。结果表明,在纵向集权/横向集中模式下,审计主体被俘获的可能性较大;在纵向集权/横向分割模式下,审计主体被俘获的可能性较小。将审计立项权、审计查证权、审计审理权、审计执行权进行横向分割,具有解决信息不对称、权力分割和权力监督三方面的效果,能够发挥审计规制俘获阻止的功能。湘潭市审计局推行审计权"四分离"的组织模式实现了从纵向集权/横向集中模式向纵向集权/横向分割模式的转换,从而大大降低了审计规制俘获,提高了审计效果。     

新时期高校师资队伍建设初探

高校是人才培养的摇篮,是知识创新的源泉,也是科技和文化发展的基地。拥有一支结构合理、素质优良、严谨治学的师资队伍,有一批优秀的教学骨干和学术骨干,是高校生存和发展的基础。而人才培养的质量,归根结底取决于"人才汇聚"的质量,即师资队伍建设的状况。因此,师资队伍建设是高校发展的重中之重。     

论法律保留层级化在高校自治规则中的扩张适用

法律保留独具一种层级化的体系,它包括宪法保留、绝对法律保留、相对法律保留、狭义的行政保留以及广义的行政保留五种层级。基于教学管理之专业保障、学术自由功能之制度保障,教育行政法治应采取广义的行政保留层级,即无需法律、法规、规章的专门授权,高校自治规则即可成为高校行政管理的依据。同时,应借鉴法律保留层级化的理论,将高校自治规则亦划分为四个层级,同时按照所涉学生权利之重要性,将“学位授予、毕业证发放、学生招录以及变更身份关系的处分设定权”,以及“非变更身份关系的处分设定权、奖学金评定办法、先进个人评选细则等事项”分别归于不同层级自治规则的规范密度之下。     

高等院校管理类专业《管理信息系统》课程教学质量评价模型的构建研究

《管理信息系统》课程教学质量,直接关系到学生创新能力、研究能力、实际工作能力以及学生整体综合素质的提高。正确评价该课程教学质量是完善课程教学理念、方法,最终提高课程教学质量的关键环节。根据MIS课程教学特点,构建教学质量评价模型及指标体系,可设立4项三级指标;12项二级指标;37项三级指标。研究显示,该指标体系用于MIS课程教学质量的评价后,相关决策部门可将其作为教学内容、教学方法、教学理念等改革的决策依据,从事MIS课程教学的教师可根据该指标体系作为提高课程教学质量的依据。此外,也可为深入研究应用奠定良好的理论基础。     

New Venture Internationalization from an Emergent Market: Unexpected Findings from Russia

This article offers new insights on determinants of degree and scope of new venture internationalization from emerging markets. We set our study by development of a theoretical framework and hypothesis integrating entrepreneur-, firm-, industry-, and institutional factors to be tested in the Russian empirical context. The results indicate that institutional factors have the strongest relationship with the degree and scope of internationalization in Russian NVs. However, contrary to our expectations and existing literature, entrepreneur-, firm-, and industry-related factors are not associated with new venture internationalization. These unexpected findings have motivated us to implement the second round of empirical research using qualitative approach. As an outcome, we were able to explain the underlying forces behind the inconsistencies in the survey results and to develop four puzzles that provide a foundation for the theoretical extension of new venture internationalization from emerging markets.     

Approaching Korean Business and Management Ideals through the Lens of Yongo: A Scholar–Practitioner Perspective

By adopting the insider perspective based on participant observations, this article explores a new dimension of management ideals in South Korea. In particular, it proposes an important cultural context extension to the conventional collectivism paradigm that is often used to explain Korean management. By introducing the term yongo, which denotes exclusive and informal social networks based on (pseudo-) family, university alumni, and regional connections, challenges for management practices can be reported, including, for example, the difficulties that foreign managers face in accessing these networks to establish high-trust ties and influence business decisions.     

论人口因素对教育规划的影响

当前，国际教育规划思路有了新的发展趋势．分权或集权这两种教育规划模式逐渐走向融合。在人口因素影响下，我国教育规划的思路应当是坚持地方政府在教育规划中主体地位。在具体的教育规划中，要根据不同地区人口因素的各种实际特点，妥善处理人口转变模式、适龄人口变化和人口流动对教育规划带来的影响。     

National corporate governance institutions and post‐acquisition target reorganization

We examine the characteristics of national systems of corporate governance to theorize about the nature of the shareholders' and employees' interests when it comes to reorganization, under the assumption that the firm is coalitional in nature. We argue that corporate governance institutions prevalent in both the host and the target country of the merging firms enable or constrain the ability of the acquirer to reorganize the target. Using a cross‐national dataset of corporate acquisitions and post‐acquisition reorganization, we found support for our predictions that stronger legal protection of shareholder rights in the acquirer country compared to the target country increases the acquirer's ability to restructure the target's assets and leverage the target's resources, while the protection of employee rights in the target country restricts the acquirer's ability to restructure the target's assets and redeploy resources to and from the target. Copyright © 2009 John Wiley & Sons, Ltd.     

Assessing poverty-deforestation links: Evidence from Swat, Pakistan

This paper contributes to the debate on the links between poverty and forestry degradation; the view that due to poverty and the meeting of subsistence needs the poor use natural resources more intensively and hence cause them to degrade. Using the case of the forest rich Swat district, Pakistan, the paper addresses the issue empirically, historically, and institutionally. We do not find empirical support for the “poverty-environment nexus”, in that the poor and other income groups are equally resource dependent and also show that resource degradation is not associated with poverty. Our historical and institutional analyses provide alternative explanations for resource degradation. Selective and rotating ownership patterns, starting with the 17th century, provided limited incentive for resource conservation. It also created tension between de jure and de facto owners, that has persisted, and is one source of forest degradation. Ill-defined resource rights have also exacerbated the impacts of several other factors contributing to forest degradation which is compounded by poor management, corruption, and perverse incentives.     

ENVY, INSTITUTIONS AND GROWTH

The use of interdependent preferences provides an intuitive link between institutions and growth. Envious agents that care about relative wealth choose to use an available destruction technology to inflict harm on the wealth of other agents when institutions fail to make property rights secure, while they use a production technology to increase their wealth when institutions make it easy and hassle-free to engage in production. The use of interdependent preferences is justified by an extensive literature and can provide a motive for agents to take actions that block growth in the absence of theft or other concrete gains.