When Rule Makers Become Rule Breakers: Employee Level Outcomes of Managerial Pro-Social Rule Breaking

We extend Morrison’s (2006) construct of pro-social rule breaking (PSRB) in two important ways. First, we explicate the processes through which PSRB may have unintended negative consequences. Second, we provide a conceptual model intended to guide future research into PSRB. The model discusses the mechanisms through which managerial PSRB may lead to negative employee outcomes. Specifically, we propose that when managers engage in PSRB, more complex processes (perceptions of organizational justice, attributions of management by employees, and psychological contract violations) mediate the unintended employee level outcomes of managerial PSRB.     

最大中位数法则

每次创办新杂志,最重要的工作就是设定核心目标读者群,只是这个做了数十年的工作,一直到最近几年,我才找到真正正确的工作方法,数十年的习而不察,不知误了我多少青春。     

泰勒规则与麦克勒姆规则在中国货币政策中的检验

麦克勒姆规则不能为我国的货币政策提供一个参考尺度，主要原因在于我国不适合将基础货币作为货币政策的操作目标；泰勒规则可以为我国的货币政策提供一个参考尺度，衡量货币政策的松紧，货币市场利率应成为我国的货币政策操作目标。但我们的估计表明，通胀缺口和产出缺口对利率的调整系数皆为负值，这是一种不稳定的货币政策规则，这要求货币当局在实施货币政策中应提高利率时通胀和产出的调整程度。     

试论企业合并中购买法与权益结合法

近年来，公司购并重组不断增多，合并成为企业迅速扩张的重要手段。在美国，航空业的两巨头的超强联合，在香港，兼并也成为亿万富豪的创富模式，提升企业价值的重要手段。然而我国关于企业合并的会计处理仍没有正式出台，购买法和权益结合法是企业合并常用的两种方法。但这两种方法究竟孰优孰劣，对会计信息将产生怎样的影响等方面以及权益结合法的存废的问题，都是目前会计界急需解决的问题，本文就购买法与权益结合法的比较及其对企业合并的影响并针对我国国情应怎样处理进行了初步的探讨。     

商业普世主义法则·张力

为什么可以大行其道?彩电、手机、电脑为什么会越来越普及和便宜?在商业繁荣的背后,是普世主义的法则在起作用:惟有哪些能够满足最广泛群体需求的产品,并且能够带来最大福祉的产品,才具有持久的生命力。这就是商业普世主义法则,而普世的商业,也将带给整个社会巨大的变迁,这便是商业的普世主义张力。　　　　为什么沃尔玛能够雄霸天下?因为最广泛的满足,才能造就最恢弘的商业;而以最简单的形式,从普遍存在的问题开始,获得深奥而又直指人心的伟大真理,才能达成最伟大的商业帝国;如果我们把每次商业活动都看作是一次博弈,商业的普世过程,就是把商业活动变成一个重复博弈;当商业普世之时,我们就一天天远离了不规则的商业荒原时代,达至理性的商业社会。最终,则能达到商业的“大同世界”     

中国特色的经营典要

今年是我国改革开放30周年,作为形成中国特色企业管理的一个重要组成部分——我国古代管理思想的研究和运用,已取得长足的进展和可喜的成效。本文试图将我国企业家如何运用古代兵法等古籍中的经典作为一个概括,从中也显示出我国企业经营管理“古为今用”的一个特色。     

现代物流信息系统系列讲座之十二物流配送规则的模拟

配送规则模拟是物流配送系统的重要组成部分。本讲主要对配送规则模拟的设计要点、范围，以及配送规则模拟的主要功能作了具体的阐述。     

商品展会的经济分析-如何保持广交会中国第一展的地位

广交会经历了45年的发展，取得了丰硕的成果，因展览形式过于单一，展位少，民营企业进入过多，知识产权未得到很好地保护等，这极不适宜形势的发展，同时受到国内外展览业的强劲挑战。通过对其内外环境的理论分析，广交会要保持“中国第一展”的地位，必须加强制度创新。     

Commodity Standard or Monetary Rule?

Professor F.A. Hayek's proposal for privately-issued monies based on baskets of commodities (Economic Affairs, Volume 6, Number 4, April/May 1986) is the most recent version of a policy proposed, and criticised, in various forms over the last two centuries. Do suggestions for market monies neglect considerations of practicability and equity? George S. Tavlas. economist at the international Monetary Fund, examines two centuries of economic theory to present objections the advocates of private money have yet to overcome.     

新《企业财务通则》取得的几个重大突破

新《企业财务通则》是政府对国有企业财务管理的基本规范,已于2007年率先在国有企业施行。文章分析了新财务通则在理顺政府与国有企业权责关系,切实赋予企业财务管理自主权、按现代企业制度要求规范企业财务管理、完善职工薪酬制度和加强财务风险管理等方面取得的重大突破。     

法治的解读

法治是西方历史文化传统的文明果实,与西方的人文传统、社会结构、风俗习惯乃至宗教文明等一系列文化基因息息相关。法治亦是构建社会主义和谐社会重要的机制。文章论述了法治之渊源和西方主要法治思想以及现代法治的构成.在当今中国,法治的观念深入人心,依法治国是中国人民的理性选择,也是一种文化选择。     

The New Role of the Constitutive Rule

A BSTRACT . Searle used to analyze institutional facts in terms of the constitutive rule. In his more elaborate account in The Construction of Social Reality he introduces the notion of a status function. The "counts as" locution is central to both the constitutive rule and the status function. The main question I ask is what role is left for the constitutive rule after the introduction of the status function. In order to answer this question, I start by analyzing the notion of a status function. An examination of the relation between status functions and the function of representation reveals that the former is a species of the latter. An exploration of the relation between status functions and collective acceptance reveals that Searle does not provide an argument as to why collective acceptance is required for institutional facts. Searle's new account goes beyond his old analysis of institutional facts in terms of the constitutive rule. Rather than declaring the notion to be redundant, Searle assigns the constitutive rule a new role: it is to account for the fact that there can be counterfeit instances of a subclass of institutions, including, for example, that of money. This subclass consists of institutions that are codified.     

物流总量演变规律的探索性分析

参考既有研究提出的物流总量的计算原理,使用一定数学变换方法并结合实证分析,对物流总量的变化规律进行探索性研究,得到若干有实践指导意义的结论:在一定的GDP水平上,物流总量应当有一个适度值;长期趋势中物流总量的增长率与库存量的增长率呈正线性相关、与货物周转量的增长率呈负线性相关;单位物流总量的物流成本是物流总量的减函数。     

Values Do Follow a Simple Rule!

Contrary to what is often suggested, values do follow a very simple rule as the rate of profit r varies, provided only that the system is square. None of single production, semi-positive vertically integrated input coefficients, or regularity à la Schefold needs to be assumed. Furthermore, that very simple rule is followed for all finite values of r and can be expressed solely in terms of the powers of r. Moreover, when the requisite numéraire is employed, the wage

profit frontier takes a simple form; conversely, when the frontier takes that form, one knows that the requisite numéraire is being used, even without knowing what it is.     

Purchasing Power Parity and the Taylor Rule

It is well known that there is a large degree of uncertainty around Rogoff's consensus half‐life of the real exchange rate. To obtain a more efficient estimator, we develop a system method that combines the Taylor rule and a standard exchange rate model to estimate half‐lives. Further, we propose a median unbiased estimator for the system method based on the generalized method of moments with non‐parametric grid bootstrap confidence intervals. Applying the method to real exchange rates of 18 developed countries against the US dollar, we find that most half‐life estimates from the single equation method fall in the range of 3–5 years, with wide confidence intervals that extend to positive infinity. In contrast, the system method yields median‐unbiased estimates that are typically shorter than 1 year, with much sharper 95% confidence intervals. Our Monte Carlo simulation results are consistent with an interpretation of these results that the true half‐lives are short but long half‐life estimates from single‐equation methods are caused by the high degree of uncertainty of these methods. Copyright © 2014 John Wiley & Sons, Ltd.     

基于易腐性特征的最优库存决策模型

通过对易腐性库存特征的分析，构建基于报童模型的最优库存决策。     

反机会主义规则及其对会计的制约性

税法与会计并不总是相互协调的,诺斯认为,如果改变基础性安排的成本远大于因此带来的收益,变迁往往从次级安排开始。作为基础性安排的增值税视同销售规则在契约层面上又表现为一个反机会主义规则,对会计形成制度框架意义上的制约,产生会计安排的非适宜性,导致增值税会计效率不高以及会计披露缺位问题,从相对成本效益角度权衡,改变会计安排为效率性选择。     

基于模糊决策树的入侵规则生成技术

计算机免疫系统模型GECISM中的类MC Agent,可有效的利用模糊决策树Fuzzy-Id3算法,将应用程序中系统调用视为数据集构造决策树,便会生成计算机免疫系统中入侵检测规则,并分析对比试验结束后的结果,利用Fuzzy-Id3算法所生成的规则对于未知数据的收集进行分类,具有低误报率、低漏报率。     

林德『变脸』图霸业

当前,随着越来越多的国际著名叉车企业的进入,中国叉车市场群雄纷争,硝烟四起。2005年8月31日,国内乃至亚洲规模最大、技术最先进的叉车制造商——林德-厦门叉车有限公司正式对外宣布启用公司新名称“林德(中国)叉车有限公司”(Linde(China)ForkliftTruckCorporationLimited)和新的公司标识。新标识以独有的林德物料搬运红及醒目的白色搭配而成的图形代替了原来的蓝色标识。这是继今年7月同属林德集团旗下的意大利OM叉车进入中国、落户厦门之后,林德在中国发展的又一重大战略举措。林德(中国)总经理温策尔(HeinrichWinzl)先生说:“中国市场是林德未来全球发展的关键区域之一。”林德集团意欲在中国厦门建设亚洲规模最大的物料搬运生产和销售基地。德国总部对中国市场进行了长远规划,要加速其在中国的发展布局,目前集团正继续追加在中国的投资。