网络组织流程协同效应的生成机理研究

文章主要对网络组织流程协同效应的生成机理进行深入研究。鉴于学术界对网络组织流程没有统一的认识，文章在文献分析和逻辑推理的基础上，首先明确界定了网络组织流程的内涵，进而构建了网络组织流程协同效应的概念模型，最后应用多层次回归分析对所采集的数据进行实证分析，验证网络组织流程协同效应的研究假设。结果表明，网络中结点企业间的关系强度正向影响流程协同效应，而网络组织的治理机制在关系强度与流程协同之间起着调节作用，跨组织信息系统起着部分调节作用。该结论对于网络组织的治理实践具有一定的理论和现实意义。     

Business models and the managerial sensemaking process

This study examines the managerial sensemaking process around business models. Drawing on fieldwork, this study introduces a model to describe how managerial sensemaking occurs around business model development and use. This study shows that managerial sensemaking around business models occurs through a mutually co‐constituted process, a separate yet shared process, or a combination of them resulting from an interplay between sensemaking and sensegiving activities. To facilitate their sensemaking around business models, managers draw on several schemas. Over time, some schemas underlying business models remain unchanged, while others change in varying degrees.     

Some issues in blockchain for accounting and the supply chain,with an application of distributed databases to virtual organizations

This paper reviews some recent blockchain‐based applications for information capture, distribution and preservation. As part of that review, this paper examines two key concerns with current blockchain designs for accounting and supply chain transactions: data independence and multiple semantic models for the same information distribution problem. Blockchain applications typically integrate database, application and presentation tiers all in the same ledger. This results in a general inability to query information in the ledger and other concerns. Further, since most applications appear to be private blockchain applications, there is a concern of agents needing to accommodate multiple blockchains depending on who their trading partners are and what they request. Finally, this paper uses a distributed database to design a ‘blockchain‐like’ system for virtual organizations.     

Hedging and pricing early-exercise options with complex fourier series expansion

We introduce a new numerical method called the complex Fourier series (CFS) method proposed by Chan (2017) to price options with an early-exercise feature—American, Bermudan and discretely monitored barrier options—under exponential Lévy asset dynamics. This new method allows us to quickly and accurately compute the values of early-exercise options and their Greeks. We also provide an error analysis to demonstrate that, in many cases, we can achieve an exponential convergence rate in the pricing method as long as we choose the correct truncated computational interval. Our numerical analysis indicates that the CFS method is computationally more comparable or favourable than the methods currently available. Finally, the superiority of the CFS method is illustrated with real financial data by considering Standard & Poor’s depositary receipts (SPDR) exchange-traded fund (ETF) on the S&P 500® index options, which are American options traded from November 2017 to February 2018 and from 30 January 2019 to 21 June 2019.     

关于企业成本管理的探讨

成本管理是预算管理和绩效管理的前提,企业需要正确地将成本进行分类、计量和归集。恰当的成本管理制度可以帮助企业提升运营效率和业务绩效,同时企业的流程改善、突破和优化与成本管理密不可分。另外,管理者需要令客户对产品和服务满意,并且有效控制各项成本。企业成本管理不是单纯地降低成本,而是通过利用成本分析工具,有效地管理和规划资源,进而提高总体运营效率,保证企业总体绩效的持续改善。论文通过成本计算制度的制定方法和业务流程改善分析技术两方面对成本管控进行探讨。     

No‐arbitrage implies power‐law market impact and rough volatility

Market impact is the link between the volume of a (large) order and the price move during and after the execution of this order. We show that in a quite general framework, under no‐arbitrage assumption, the market impact function can only be of power‐law type. Furthermore, we prove this implies that the macroscopic price is diffusive with rough volatility, with a one‐to‐one correspondence between the exponent of the impact function and the Hurst parameter of the volatility. Hence, we simply explain the universal rough behavior of the volatility as a consequence of the no‐arbitrage property. From a mathematical viewpoint, our study relies, in particular, on new results about hyper‐rough stochastic Volterra equations.     

水足迹视角下三江平原地区农业水土资源配置效率研究

[目的]三江平原地区是我国重要的商品粮基地,其农业水土资源相对丰富但水土资源配置效率不佳,亟待改善。[方法]运用投入导向型数据包络分析(DEA)方法,对水足迹视角下的三江平原地区农业水土资源配置效率进行评价。[结果]2015年,三江平原地区农业水土资源配置综合有效的地区仅占5%,总体来看,农业水土资源配置的技术效率略好于规模效率;水土资源投入冗余状况分析表明,友谊县、虎林市、宝清县、汤原县、富锦市、同江市等8个县、市辖区的农业水土资源投入合理,其他地区都存在不同程度的冗余现象;分作物来看,水稻生产的水土资源配置技术效率高于其他三大旱作。[结论]完善农业基础设施配套工程,提高水土资源配置的技术效率,是提高其规模效率,进而实现综合有效的关键。     

Exploring the effect of buyer engagement on green product innovation: Empirical evidence from manufacturers

In this study, we are interested in how export firms organize knowledge management and increase product innovation performance. Prior studies have concluded that knowledge transfer from external actors leads to operational performance outcomes; others have questioned the positive influence of buyer-driven knowledge transfer activities on innovation performance. Drawing on absorptive capacity, we aim to offer a better understanding, how export firms as recipients of knowledge resources, organize their internal capabilities in order to realize firm-level product innovation. This empirical study examines the interplay of buyer-driven knowledge activities, resource acquisition and combining, and product innovation outcomes in the context of Pakistani export firms. Drawing on survey data from 239 export-manufacturing firms, we test hypotheses using structural equation modeling. Our findings show that buyer-driven knowledge transfer activities play a crucial role in enhancing export firms in absorbing and combining resources that lead to product innovation. The pragmatic suggestion of the research suggests that managers look closely at developing a culture of involvement with their buyers that promotes the development of knowledge resources. The results of this study have research, policy, and managerial implications.     

Computing the finite-time expected discounted penalty function for a family of Lévy risk processes

Ever since the first introduction of the expected discounted penalty function (EDPF), it has been widely acknowledged that it contains information that is relevant from a risk management perspective. Expressions for the EDPF are now available for a wide range of models, in particular for a general class of Lévy risk processes. Yet, in order to capitalize on this potential for applications, these expressions must be computationally tractable enough as to allow for the evaluation of associated risk measures such as Value at Risk (VaR) or Conditional Value at Risk (CVaR). Most of the models studied so far offer few interesting examples for which computation of the associated EDPF can be carried out to the last instances where evaluation of risk measures is possible. Another drawback of existing examples is that the expressions are available for an infinite-time horizon EDPF only. Yet, realistic applications would require the computation of an EDPF over a finite-time horizon. In this paper we address these two issues by studying examples of risk processes for which numerical evaluation of the EDPF can be readily implemented. These examples are based on the recently introduced meromorphic processes, including the beta and theta families of Lévy processes, whose construction is tailor-made for computational ease. We provide expressions for the EDPF associated with these processes and we discuss in detail how a finite-time horizon EDPF can be computed for these families. We also provide numerical examples for different choices of parameters in order to illustrate how ruin-based risk measures can be computed for these families of Lévy risk processes.     

Negotiation processes,Evolutionary Systems Design,and NEGOTIATOR

A negotiation accord is often the result of an intense, laborious, and evolutionary negotiation process. During this process, disputing parties are confronted with goal, judgment, and outcome conflict. This article demonstrates the utility of a conflict resolution framework—Evolutionary Systems Design (ESD)—by using a Negotiation Support System. ESD seeks to guide negotiators to move their individual goals and judgments in such a way as to enhance the chance of achieving a common solution. As illustrated by the use of NEGOTIATOR, a multiattribute utility negotiation support system, we argue that computer mediation can prove to be an effective means to implement the ESD framework.