THEORY AND EVIDENCE IN PSYCHOLOGY AND ECONOMICS ABOUT MOTIVATION CROWDING OUT: A POSSIBLE CONVERGENCE?

The empirical relevance of motivation crowding out is a controversial issue in economics and psychology. As already pointed out by Frey and Jegen ( 2001 ), this is partly due to the historical development of two distinct and parallel strands of literature that stem from different theoretical traditions, have radically different tenets and therefore, are difficult to reconcile. In this survey, we go back to the details of the debates that took place independently among psychologists and economists, and sketch an integrative interdisciplinary approach likely to favor a more fruitful collaboration between economics and psychology. From this perspective, experimental economics (both field and laboratory) is viewed as a major research field shedding new light on the conditions of relevance of motivation crowding out.     

Design implications for task-specific search utilities for retrieval and re-engineering of code

The importance of information retrieval systems is unquestionable in the modern society and both individuals as well as enterprises recognise the benefits of being able to find information effectively. Current code-focused information retrieval systems such as Google Code Search, Codeplex or Koders produce results based on specific keywords. However, these systems do not take into account developers’ context such as development language, technology framework, goal of the project, project complexity and developer’s domain expertise. They also impose additional cognitive burden on users in switching between different interfaces and clicking through to find the relevant code. Hence, they are not used by software developers. In this paper, we discuss how software engineers interact with information and general-purpose information retrieval systems (e.g. Google, Yahoo!) and investigate to what extent domain-specific search and recommendation utilities can be developed in order to support their work-related activities. In order to investigate this, we conducted a user study and found that software engineers followed many identifiable and repeatable work tasks and behaviours. These behaviours can be used to develop implicit relevance feedback-based systems based on the observed retention actions. Moreover, we discuss the implications for the development of task-specific search and collaborative recommendation utilities embedded with the Google standard search engine and Microsoft IntelliSense for retrieval and re-engineering of code. Based on implicit relevance feedback, we have implemented a prototype of the proposed collaborative recommendation system, which was evaluated in a controlled environment simulating the real-world situation of professional software engineers. The evaluation has achieved promising initial results on the precision and recall performance of the system.     

灰色关联度分析法在企业业绩评价中的应用

本文采用灰色关联度分析法,从实证分析角度对企业的经营业绩进行评价。选取了深沪股市25家上市通信公司2003年前三季度的9个经济评价指标,得出各公司与最优样本的关联度,得到企业的综合效益排名。     

The Relevance of Strategy Research: Practitioner and Academic Viewpoints*

It is important for strategy research to have practical relevance given its professional orientation. the differing perspectives of academics and managers and the rapid development of the field of strategic management suggests a need to address the field's future direction. In this paper, a practitioners' agenda for the field is developed based on a survey of chief executive officers (CEOs) of major US corporations. A comparison of this agenda with one generated by academics highlights the differences between the two constituencies concerning issues of relevance for the future. Compared to academics, CEOs emphasize operating issues; disagree on the priority of strategic issues; and are generally unfamiliar with research-based journals. the two agendas should be viewed as complementary. Some implications for the field are discussed and suggestions made for dealing with the issue of relevance in future research and communicating the results to managers.     

Assessing Ricardian equivalence for the New Member States: Does debt-neutrality matter?

Using a structural model based on dynamic optimizing agents, we empirically test the Ricardian equivalence proposition (REP) for 11 New EU-Member States (NMS). We extend the basic model by including the government budget constraint, thus being able to evaluate whether individuals take the evolution of public debt into account. In the basic setting we cannot reject the validity of the REP for four NMS, in the extended model the relevance of the REP changes for six countries, implying that the development of government debt and long-term sustainability of public finances matters with regard to the validity of the REP.     

论公允价值的相关性

随着公允价值得到越来越广泛的应用,公允价值能够更好地反映一个企业的实际经济状况,提供比历史成本计量更具决策信息的概念,越来越深入人心。本文首先介绍了公允价值及其相关概念,然後通过推导公允价值、公司价值与企业实际经济情况的关系,发现了公允价值的相关性存在不确定的可能,指出公允价值的相关性是相对的。     

Do Customers Affect the Value Relevance of Sustainability Reporting? Empirical Evidence on Stakeholder Interdependence

In spite of the strategic importance of sustainability reporting in current business practice and the resulting increase in research on its value relevance, studies accounting for stakeholder interdependence are scarce. On the basis of the instrumental stakeholder theory, we investigate whether customers have an impact on the value relevance of sustainability reporting. Using a sample of US listed firms, we show that the value relevance of sustainability reporting is affected by customer profile differences, thereby confirming customer–shareholder interdependence. However, customer profile effects are only predominant if firms' profitability levels are low and disappear as profitability increases. Overall, our findings provide a more nuanced understanding of the value relevance of sustainability reporting. Therefore, we offer managers fine‐grained guidance for value relevant sustainability reporting. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment     

UNDERSTANDING ENVIRONMENTAL RESPONSIBILITY OF CITIES AND EMISSIONS EMBODIED IN TRADE

The attribution of greenhouse gas (GHG) emissions embedded in interregionally traded products to either production or consumption regions is a key issue to the understanding of the global environmental responsibility of metropolitan areas. In this paper we identify GHG emissions for which metropolitan areas assume responsibility by allocating emissions embodied in import and export products to regions of either consumption or production in the cases of three US metropolitan areas. The case studies show that embodied emissions in both export and import products accounted for 63–73% of total GHG emissions directly and indirectly pertaining to these metropolitan economies. These findings suggest that an accounting method that incorporates emissions embodied in product trade has relevance to the development of local policies that govern actions ranging from redirecting metropolitan development patterns toward low carbon emissions to promoting sustainable consumption behavior, particularly those involving the collaboration of cities.     

“A GEM” for increasing the effectiveness of diversity training

Questions about diversity training's utility and effectiveness remain despite its widespread use and the significant investments many firms make in such training. As a result, some HR practitioners have doubts about its relevance in the workplace. In this paper, we envision a future state of diversity training whereby diversity is embedded into work practices and programs through direct knowledge transfer, continuous skill development, and accountability for learning. We recommend four specific guidelines that HR leaders can follow to achieve this “future state” called A.G.E.M.—Approach, Goals, Executive Commitment, and Mandatory Attendance. We suggest that following the A.G.E.M. approach will lead to the kind of transformative behavioral changes required for effective diversity training programs.     

Managing liquidity with portfolio staleness

Decisions in Economics and Finance - Liquidity is a risk factor of primary relevance that can significantly affect the asset allocation decisions of investors. In this paper, we introduce the...     

Developing leaders for creative efforts: A domain-based approach to leadership development

As we move into the 21st century, innovation, sustained innovation, has become a critical determinant of organizational success and survival. Although we know much about potential influences on innovation, little is known about the actions that should be taken to develop the people who must lead these efforts. In the present paper, we present a model of the capacities and capabilities people need to lead creative efforts. A selection, optimization, and compensation model is used to specify the kind of interventions that might provide a basis for developing these capacities and capabilities. The implications of these observations are discussed with respect to both the relevance of available leadership development techniques and the unique needs of people asked to lead creative efforts.     

Economic patterns of sustainable development: an analysis of absolute ecological footprint through self-organizing map

The aim of the present work is to demonstrate the relevance of some social-economic features as a complex factor for sustainable development. In particular we have considered the Absolute Ecological Footprint instead the Pro-Capita, as a better proxy in order to investigate Socio-Economic Patterns of sustainable development. We have also set out a methodology of non-linear analysis, based on Neural Networks Self Organizing Map in order to find relationship between the different kinds of Socio-Economic Patterns. The classic economic approach, indeed, cannot explain those patterns, cause they are dependent from its social and geographical context, in a complex and non-linear way by Carlei et al. (Scienze Regionali, 2008).     

Organizational and comparative institutionalism in international HRM: Toward an integrative research agenda

Over the past two decades, a growing body of research on human resource management (HRM) has analyzed the relationship between international HRM and institutions. This work has primarily been informed by two leading streams of theory—organizational institutionalism and comparative institutionalism. However, these two dominant streams have seen much juxtaposition, but little logical integration. Moreover, scholars have paid little attention to the dynamics of contextualization (more specifically, institutional development and evolution), which limits the relevance of extant research. In this article, we review the extant literatures and their intellectual origins and develop an integrative research agenda that emphasizes the multilevel nature of HRM and evolution under external institutional change.     

What makes entrepreneurship research interesting? Reflections on strategies to overcome the rigour–relevance gap

As entrepreneurship researchers compete to have their work published and universities strive to attract the best entrepreneurship scholars, it is appropriate to examine what makes entrepreneurship research interesting. Interesting studies are usually defined as well-crafted and well-written studies that challenge established knowledge, and produce new theories and findings. This paper examines entrepreneurship scholars’ views on the characteristics of interesting entrepreneurship research by means of a qualitative approach. Eight focus group interviews comprising junior and senior entrepreneurship scholars were conducted. A core finding is that interesting studies must be relevant to practice. However, the institutionalization of entrepreneurship as an academic field has favoured rigour at the cost of relevance, leading to scholars’ frustration with the rigour–relevance gap. In this paper, we analyse various dimensions of interestingness and reflect on strategies for overcoming the rigour–relevance gap, with particular focus on the creation of applicative knowledge.     

Do institutional investors drive corporate transparency regarding business contribution to the sustainable development goals?

Institutional investors show increasing interest in how companies align their corporate social responsibility strategies with the sustainable development goals (SDGs) proposed by the United Nations (UN). The information disclosed in this regard is essential to know and monitor business contribution to the 2030 Agenda. In this paper, we analyze the influence that institutional investors have on the adoption of the disclosure strategy established by UN and the Global Reporting Initiative (GRI)—GRI‐SDG Compass. The results obtained for a sample of 989 international companies, which prepare their sustainability reports following the GRI guidelines, show that ownership by foreign investors, pension funds, and “other” investors boosts the relevance of the information disclosed in relation to the 2030 Agenda. On the contrary, government, financial institutions, and cross holdings have no impact on the information systems developed.     

论会计信息的相关性与可靠性

财务会计信息应当同时满足相关性与可靠性的要求,可靠性与生俱来,随着资本市场的发展,相关性的地位日渐提高。无论是相关性还是可靠性,都是相对的,也不是孤立存在的,两者是一对既统一又对立的矛盾。对于二者谁更重要这一问题,要严格地寻求一个答案是很困难的,因为会计信息具有经济后果这一性质,不同的利益关系人可能以不同的方式受到经济后果的影响,所以对于相关性与可靠性更侧重于二者之谁他们也许不会有共识。     

Purchasing myopia revisited again?

This paper is a response to a recent study of Ramsay and Croom. Based on their study these authors claim that both practitioners and academics regard purchasing mainly as a set of strategic activities and thereby overlook the fundamental importance of operational purchasing activities. Also they state that purchasing development models are unhelpful. In reaction to these provoking statements, this paper describes the evolution of the purchasing profession and stresses the relevance of purchasing development models for the purchasing profession. However, it is recognised that these purchasing development models should be used with great care and that further research is needed to test them empirically.     

An Evaluation of the Value Relevance of Consolidated versus Unconsolidated Accounting Information: Evidence from Quoted Spanish Firms

In this paper we investigate the value-relevance of consolidated versus parent company accounting information. In particular we investigate the value relevance of the minority interest components of net total assets and earnings as currently reported and under the full entity approach to consolidated reporting. An Edwards-Bell-Ohlson valuation framework is used to generate results. By this means we cast light on the suitability of accounting regulation being developed based upon the entity or parent company theories of consolidation. We carry out the analysis in the Spanish context and the sample contains 474 observations of non-financial firms quoted in the Madrid Stock Exchange for the period 1991–97. The results from this analysis not only have domestic relevance but provide guidance of a more international nature relating to the impact of group definition, concepts of control and the most value relevant method of consolidated disclosure. The results show that, from a valuation perspective, consolidated information dominates non-consolidated, or parent company, information. However, neither the currently reported minority interest components of net total assets and earnings, nor their values under the full equity method of consolidation, are found to be value relevant. These results raise the question of whether group definitions based on the equity theory of consolidation are the most useful to investors.     

香港公共房屋制度的成功经验及其启示

住房是人类一项最基本的生存需要.解决城市中低收入居民的住房问题是建设和谐社会的主要组成部分.近年来,随着内地商品房价格的快速上涨,发展经济适用房和廉租房制度,解决我国内地中低收入居民的住房问题日益迫切.本文分析了香港公共房屋制度的成功之处,并从资金、管理,以及公共房屋资源的合理分配等几方面探讨了其对内地的启示.     

基于灰色理论的欠发达地区楼宇经济研究

近年来我国城市经济发展中涌现出楼宇经济的新经济形态,但相关数据不足,定量分析较少。为此,文章将灰色系统理论运用于楼宇经济的分析当中,在构建楼宇经济的分析指标之后,基于灰色绝对关联度,提出了基于少数据的楼宇经济灰色分析模型。并将模型运用于某城区的具体分析当中,得出了关于中部不发达地区发展楼宇经济的措施和对策,为发展楼宇经济、评估工作成效以及进一步研究提供了基础。