Can taking charge at work help hospitality frontline employees enrich their family life?

Managing work-family interface has been a key issue for hospitality employees. By integrating the literature on thriving at work into the work-family enrichment model, this study proposes taking charge as a resource-generating behavior that employees could undertake to enrich their family life. Using data collected on two occasions from frontline employees and their supervisors in a hotel in China, we find that those who take charge are more likely to experience thriving at work, which helps them improve the quality of their family life. Furthermore, working under a leader facing high role ambiguity augments this relationship. The study findings advance current work-family enrichment literature, and also carry important practical implications for promoting employees’ work-to-family enrichment in the hospitality sector.     

积分媒介影响员工主要工作结果的纵向比较研究

组织内以激励为目的的积分其性质是具有少量交换价值的激励性媒介。员工根据自己的积分数量并基于组织积分奖励计划和兑换规则获得少量的物质和非物质回报。采用积分的目的是促使员工广泛参与组织的生产、技术和管理过程，提高组织运营效率。本文首先提出积分媒介对员工角色内绩效和角色外绩效影响的基本假设，并以上海三家工厂122名的员工为样本为研究对象，通过主管对这些员工实施积分一段时间前后的角色内和角色外绩效的对比评价检验了上述假设。结果表明，施以积分媒介能有效提升员工的任务绩效以及利他、责任担当和建言水平。     

对领导干部“引咎辞职”法制化的思考

建立党政领导干部引咎辞职制度是深化我国干部人事制度改革的重大举措.受西方引咎辞职概念的影响.我国在引咎辞职上是否应法制化的问题上还有争议.但引咎辞职是中国特色民主政府、效率政府、责任政府健康发展的必要保证,是社会主义政治文明的重要组成部分.     

高管改革开放经历与创新决策——基于风险承担和职业路径的双重调节效应

改革开放成长起来的企业家拥有哪些特质?这些特质会影响企业创新决策吗?通过手工搜集CEO背景数据,以2002-2015年沪、深A股上市的制造业和信息技术业为样本,采用静态面板回归、动态DID分析及2SLS检验等方法后发现,有改革开放经历的CEO会显著提升企业创新投资,且其个人风险承担和多元化的职业路径起着正向调节作用。进一步分析发现,与青少年和成年阶段相比,在童年阶段经历改革开放事件的CEO对创新投资的影响更明显;与国有企业相比,在民营企业中改革开放成长起来的CEO作用更显著。此外,改革开放成长起来的CEO将通过创新投资进而提高创新产出数量及质量。     

关于克隆技术社会意义的伦理思考

克隆技术早已“沸沸扬扬”,但是我们并未揭开它那似明非明的“面纱”,要识其“庐山真面目”,远非指日可待。但“克隆”的备受关注 ,表明科学本身影响力在扩大、科学在发展 ,更为重要的是表明人类对“自我”的认识在深化。     

Investor efficiency in the face of takings

Governmental entities at all levels are empowered to acquire private property for the public's benefit, provided that just compensation is paid. The level of compensation typically viewed by courts as just is market value, but questions arise as to whether market value compensation motivates the private owner of land, potentially subject to a taking, to improve the property to a degree that is socially efficient. Earlier works have found market value to be a compensation level too high to promote efficiency. The present paper offers an analysis, based on a simple model of investor profit maximization, that provides a unified view of models presented in some important earlier works. In a special application of the general case, it is shown that market value can be too low a level of compensation to promote efficient behavior by the land owner.     

Does “skin in the game” reduce risk taking? Leverage,liability and the long-run consequences of new deal banking reforms

This essay examines how the Banking Acts of the 1933 and 1935 and related New Deal legislation influenced risk taking in the financial sector of the U.S. economy. The analysis focuses on contingent liability of bank owners for losses incurred by their firms and how the elimination of this liability influenced leverage and lending by commercial banks. Using a new panel data set, we find contingent liability reduced risk taking. In states with contingent liability, banks used less leverage and converted each dollar of capital into fewer loans, and thus could survive larger loan losses (as a fraction of their portfolio) than banks in limited liability states. In states with limited liability, banks took on more leverage and risk, particularly in states that required banks with limited liability to join the Federal Deposit Insurance Corporation. In the long run, the New Deal replaced a regime of contingent liability with deposit insurance, stricter balance sheet regulation, and increased capital requirements, shifting the onus of risk management from bankers to state and federal regulators.     

管理者主动变革行为对工作幸福感的双刃剑效应研究

随着组织内外部环境的日趋复杂和不可预测,主动变革行为受到学术界和实务界的广泛关注,但现有研究缺乏从整合视角探索主动变革行为对工作幸福感的影响。本研究以组织中的管理者为研究对象,依据工作-要求资源模型,提出管理者主动变革行为对工作幸福感的双刃剑效应。通过对317位管理者的两阶段问卷调查,发现了管理者主动变革行为会加重工作负担,诱发情绪枯竭,同时通过改善管理者与上司的领导-成员交换关系,降低情绪枯竭,提升工作活力。总体而言,管理者主动变革行为对工作幸福感的影响是正面的,即管理者能够从实施主动变革行为中收获幸福感。本研究结果丰富了主动变革行为的后果变量研究,深化了主动变革行为影响幸福感的机制探索,对组织管理实践具有一定的参考价值。     

Earnings management strategies for meeting or beating expectations

In this study, we dispel several popular notions regarding the meeting or beating expectations/thresholds (MBE) phenomenon that permeates the research design of many empirical papers. First, MBE is not unequivocally associated with aggressive earnings management. Second, MBE does not necessarily obfuscate the truth. Third, MBE may be consistent with the well-documented reporting strategy of smoothing. Specifically, we characterize the reporting strategy of firms that engage in MBE in a two-period game. Some firms value MBE in the first period more than in the second (short-run firms), and other firms are less concerned with missing a threshold in the first period but must meet or beat expectations in the second (long-run firms). The analysis yields additional insights: we also show that MBE, by a small amount, is driven by the demand for a truth-revealing report, since the extremely small margin is designed to vary with the truth. In addition, MBE explains the richness of the menu of reporting strategies (“taking a bath,” “cookie-jar reserve,” and marginal threshold beating). Moreover, MBE is good news when the firm is a long-run MBE firm because it signals that the firm will also meet or beat expectations in the future. Finally, MBE has a favorable economic effect, as it induces boards of directors to incentivize managers to expend more effort.     

基于科学发展观的人本会计研究

新经济的蓬勃发展,会计学面临着许多新挑战。以人为核心的人本会计学研究越来越受到会计界和企业界重视。本文通过对竞争实质的分析提出人本会计学概念的新定义,在此基础上以哲学思想为基础,确立人本会计学研究框架。