Theory, Reality, and Performativity in Markets

A bstract .   The purpose of this article is to analyze the relation between scientific knowledge in the form of theories and the world that such theories are about. The focus is on market theories. I argue that everyday knowledge, conceptualized using the notion of "lifeworld," is the bedrock of scientific knowledge. I also make two distinctions, one between types of markets and one between principles of order in markets. There are two different types of markets, fixed-role markets and switch-role markets, and no existing theory can be used to explain both of them. In fixed-role markets, such as a producer market of garments, actors are identified as either sellers or buyers. In switch-role markets, such as the stock exchange market or currency market, actors are not identified with one role. The other distinction is between standard and status markets. In a status market, order is maintained because the identities of actors on both sides of the market are ranked according to status, which is a more entrenched social construction than the commodity traded in the market. In a market characterized by standards, the situation is reversed: the commodity is a more entrenched social construction than the social status of actors in the market. These distinctions are the backdrop of my analysis of the idea that markets are performed. It is concluded that the performativity approach is useful today for analyzing switch-role markets. A further conclusion is that neoclassical economic theory can be used in understanding switch-role markets, but not fixed-role markets.     

Segmented Labour Markets: Theory and Evidence

This paper examines the possibility of accepting the labour market segmentation approach as a valid alternative to the classical and neo-classical analysis of labour markets. It consists of three main parts. The first part contains a historical analysis of both the distant and recent origins of the labour market segmentation hypothesis. Part two outlines the central ideas of both segmentationalists and radical theorists who attempted to explain the fragmented nature of labour markets and the importance of institutional and social influences upon pay, employment and mobility of individual workers between different labour market sectors. The third part examines the case for labour market segmentation using four alternative techniques and discusses the issue of mobility among different labour market segments. It is thereby concluded that the lack of agreement among the segmented labour market theorists on both theoretical and methodological issues has prevented them from developing a consistent and convincing argument based on verifiable empirical evidence to validate their thesis.     

基于舞弊三角理论探讨上市公司财务造假——以金亚科技为例

资本市场财务舞弊现象层出不穷,如何识别上市公司财务造假已成为广大投资者热议的话题。本文选取金亚科技为研究对象,深入剖析其财务舞弊的全过程,并从舞弊三角理论的压力、机会、借口三个层次分析其财务舞弊的动因,并提出相关治理公司财务舞弊的对策。     

基于GONE理论的LK公司舞弊动因分析与审计风险防范

继浑水发布做空报告后,LK公司于2020年4月自曝2019年年度审计期间发现相关业务数据巨额造假,引起社会广泛关注.企业战略,尤其是商业模式,已经成为管理层产生财务报表层次重大错报风险的重要诱因.文章以GONE理论作为工具来识别和预判财务舞弊的倾向和风险,解释了企业管理层进行财务舞弊的动因.做空机构基于企业战略层面的潜...     

A Socio-Dynamic Understanding of Markets

A bstract    Economic sociology furthers a healthy alternative to price-theory–oriented economics as it sets out to remedy the invisibility of the market within the latter. There is, however, no doubt that such a market-oriented sociology is still in its infancy, given among other issues its inability to shoulder market change. The void thus recognized opens up the potential for a market idea with both social and dynamic properties. There is good reason to believe that such an endeavor would benefit from the constructive blending of economic sociology and Austrian economics. This paper argues that such a "socio-Austrian" connection is in the position to enrich the socioeconomic discourse in general and its market conception in particular.     

内部资本市场理论综述

内部资本市场理论是研究企业内部资金配置的重要理论之一。在回顾中外学者们的内部资本市场理论的基础上,阐述了内部资本市场产生的实践基础和理论基础,归纳了内部资本市场的定义,列出内部资本市场在配置资源中的优势与劣势,并对内部资本市场的边界进行了分析。     

论合同诈骗罪与民事合同欺诈之界限

区分刑法中合同诈骗罪与民商事活动中的合同欺诈行为对当事人、司法部门及社会公众皆有重要意义。两者的区别主要体现在主观方面和客观方面。主观方面主要体现在行为人是否具有非法占有目的,客观方面主要体现在行为人欺诈程度、方式不同。     

国家审计风险模型构建及其应用研究

审计风险模型是指导审计人员开展审计工作的理论分析出发点。国家审计风险与社会审计风险存在实质性差异。国家审计风险具有风险评估外在压力不足、经济业务活动微观查处责任等特征。从舞弊动因出发,国家审计风险由错误风险、舞弊风险和检查风险构成。应用国家审计风险模型,审计人员应在分析建设项目参与各方舞弊可能性的基础上,从审计成本、审计效率的综合角度考虑确定跟踪审计的介入时间。     

基于建构主义学习理论教学网络中ARP欺骗防范的现状分析

本文分析了ARP协议及其工作原理和现有的ARP欺骗攻击的防御方法以及防御和检测特点。指出了ARP欺骗防御也分成了两个级别,一个是针对主机安全的主机级防御;一个是针对网络管理安全的网络级防御。研究了方法的实现原理,复杂度,总结出了它们的适合环境及优缺点。     

中档叉车市场冲进一只虎

中国的叉车市场的格局如同一个金字塔。塔尖的部分由来自德国的林德、永恒力和来自美国的海斯特以及来自日本的丰田所占领。中档叉车市场的角逐者中既有来自日本的小松、力至优、日产、TCM,以及来自韩国的大宇(现已改名斗山)、现代等外资企业,也有安徽合力、杭州叉车、大连叉车等中国本土企业。由于中等价位的叉车量多面广,竞争尤为激烈。外资企业力图本土化以降低价格,中资企业大量引进技术以提高质量,因此在性价比上彼此难分上下,较量时时发生,并逐步向塔基部分大范围延伸,从而形成中国叉车的主战场。     

Markets and Islam: A Nervous Alliance

Religious restrictions on the operation of markets in Islamic countries do not necessarily depress consumer welfare in the view of Rodney Wilson, Senior Lecturer in the Economics of the Middle East at the University of Durham Traditional Islamic sanctions on free-market activity may bring satisfaction in other forms, if at a cost the capitalist West might not find tolerable     

亚太实业财务报表舞弊案例研究

本文以我国上市企业海南亚太实业股份有限公司的审计失败事件为例,在分析财务数据的基础上,研究其财务舞弊方法,探讨其审计失败原因.在现有资本市场环境下,从审计单位、监管机构两个角度提出提高审计质量、避免审计失败的应对策略,以期为此类财务舞弊事件中维护投资者利益、稳定资本市场秩序提供些许建议.     

中国股市与汇市波动溢出效应研究

以上证综合指数和人民币兑美元名义汇率为指标,运用多元GARCH模型对中国股票市场和外汇市场之间的波动溢出效应进行实证研究。结果表明：汇率制度改革后,我国股市与汇市存在显著的双向波动溢出效应;汇市对股市表现出较强的波动传导,而股市对汇市的波动传递则相对较弱,存在着波动传导的非对称性。     

会计欺诈行为及其对策研究

随着国家经济的不断发展,会计信息质量有了明显地完善,会计准则体系也在建立,但是会计欺诈行为层出不穷、源源不断,不断困扰着会计事业的发展。因而预防和整治会计欺诈行为成了企业会计制度发展和建立的重要课题。     

女性董事与财务舞弊

本文以2011-2015五年间我国A股上市公司为研究样本,分析了女性董事与财务舞弊的关系。同时,将女性董事持股比例作为调节变量,建立模型进行回归分析。研究表明:女性董事显著抑制了企业的财务舞弊倾向,且女性董事比例与财务舞弊负相关;女性董事的持股比例与财务舞弊负相关,且对女性董事比例与财务舞弊的负向关系起到正向调节作用。研究结论显示,我国上市公司应重视培养女性董事,同时可以对其进行适当的股权激励,以进一步完善女性董事的职能,进而有效遏制企业财务舞弊的发生,最终实现优化资本市场环境的目标。     

国内营销、策划界专家——对“金六福”的点评和建议

<正>品牌推广是个大课题品牌营销过程中,品牌的核心价值必须始终如一,而表现又必须紧跟时势与潮流不断变化更新,这种变与不变的矛盾、继承与更新的矛盾, 是品牌持续推广运作的一个大课题。像金六福抓住了体育这张牌,把体育营销做到极致;随后又要把“福”的品牌理念作为自己的核心定位,自然地溶入金六幅和“福星”酒的每一个推广动作。坚持‘福’的核心价值,是金六福成功的关键。点评人: 徐源——江苏无锡小天鹅集团有限公司副总裁。