企业的生命成本分析

现代企业理论探讨了古典理论所忽视的企业问题,将经济学的研究领域深入企业的内部,分析了企业的性质、起源、组织方式以及产权关系等问题。但是,现代企业理论也忽视对企业生命有机体和生命成本的分析。实际上,企业从根本上说是由组织系统内部非物质或超物质的活力或生命力所组成,具有生命特征,遵循生命规律,其终极目标是改变人的生活,使人获得快乐与幸福。在对企业的本质和起源的分析中,认为企业是为了节约生命费用的有机体而存在。在对企业的产权分析中,提出了节约生命费用要素者拥有企业所有权是现代企业所有权理论的核心思想。     

Firm internationalisation within the Muslim world

Business transactions within the Muslim world have received only limited attention from International Business scholars. This exploratory study investigates whether a shared adherence to the Islamic tradition can reduce perceived cultural distance between countries, thus affecting the internationalisation pattern of firms. The experiences of six small- and medium-sized enterprises in the electronics and electrical (E&E) sector in northern Malaysia are presented. The findings suggest that a mutual affiliation to Islam among countries does contribute to reducing cultural distance, thus also affecting the path of firm internationalisation.     

The Phenomenon of Substantive Conflict in the Family Firm: A Cross-Generational Study

This study investigates the influence that family members exert on the extent and frequency of substantive conflict within family firms across generations as a result of their familial relationship (distance) with the owner/manager of the firm and the positions these family members occupy in the family work group and social (non-work) group. Following Beckhard and Dyer (1983), the construct of substantive conflict was vested in four key issues pertinent to family firms: (1) ownership continuity or change; (2) executive leadership continuity or change; (3) power and asset distribution; and (4) management's vision for the role of the firm in society. The results establish a relationship between conflict in a family business and the composition of the family's work group, non-work (social) group, and the extensiveness of the family's social interactions. The relationships between conflict and family influence were found to be moderated by the generations (first, second, third, or later) among involved family businesses.     

中国家族企业管理创新

管理创新是指企业在现有资源的基础上,充分发挥人的积极性和创造性,通过一种新的方式来整合企业的资源,并能有效地加以实施,以达到管理效益最大化的动态过程。根据中国家族企业存在的管理障碍,中国家族企业管理创新应将新的管理要素引入企业管理系统,以更有效地实现组织目标的创新。     

Family Firm Heterogeneity and Tax Aggressiveness: A Mixed Gamble Approach

Few studies try to understand how the unique preferences of family firms affect tax strategies, and how family firm heterogeneity drives variation in tax activities. Drawing on the mixed gamble approach, this study examines the tax aggressiveness of different types of family firms, considering how various sources of heterogeneity alter the perception of potential gains and losses to socioemotional and financial wealth. Based on a panel dataset of 242 private family firms for the period 2012–2014, this study shows that strong family-owned firms, family firms with a family CFO, family-founder firms, and family-named firms display lower levels of tax aggressiveness. These findings demonstrate that family firm heterogeneity is a crucial factor in the mixed gamble calculus of tax aggressiveness.     

Toward a Typology of Family Firm Corporate Entrepreneurship

Family involvement in business creates idiosyncrasies in firm behavior that promote long‐term, often transgenerational, strategic logics that ostensibly align with the motivations and outcomes of corporate entrepreneurship. Interestingly, extant research provides only minimal insight into the heterogeneous nature of corporate entrepreneurship orientations pursued by family firms. To better understand this heterogeneity, we develop a typology of corporate entrepreneurship in family firms providing a reconciliatory approach to this literary diversity and suggest that the varied corporate entrepreneurship orientations of family firms are impacted by the duality of a family's distinct intention to pursue transgenerational succession and capabilities to acquire external knowledge.     

Owner as Manager,Extended Horizons and the Family Firm

Previous work on firm ownership structure suggests that organizations in which ownership and control are combined may be undervalued relative to the market investment rule because decision makers have an incentive to forgo investment projects that managers in firms with specialized ownership find profitable. However, the specialization of ownership and decision-making functions may result in substantial agency costs. This paper shows that these tradeoffs may not exist in family firms. The extended horizons characteristic of family businesses may provide the necessary incentives for decision makers to invest according to the market rule while limiting agency costs that arise when ownership and control are separated. Family ties, loyalty, insurance, and stability are expected to be effective in lengthening the horizons of managers and in providing the incentives for family managers to make efficient investments in the family business.     

Entrepreneurship and Family Firm Research: A Bibliometric Analysis of An Emerging Field

This work carries out a comprehensive and systematic review of academic research on entrepreneurship in family firms applying bibliometric indicators. We review the literature published on these topics on the database ISI Web of Knowledge's Social Sciences Citation Index. The results provided show that it is a relatively recent field of study, highly interconnected with high co‐citation between authors, which verifies compliance with Lotka's Law, and where the most productive authors and journals do not necessarily coincide with those most cited. Finally, the co‐word analysis has identified research topics classified into widely developed issues and specialized peripheral issues.     

Build a Firm,Start Another: The Bromleys and Family Firm Entrepreneurship in the Philadelphia Region

Drawing chiefly on the multi-generational strategies of a durable family firm in the Philadelphia textile industry, this article strives to suggest the creative manner in which kin-based managerial teams responded to shifting economic environments in the United States, c. 1850–1940. Central to the Bromleys' success was the spinning off of new firms in different, but related, textile sectors, thereby taking advantage of market opportunities and easing inter-generational successions. Still, key failures of vision in the inter-war era defeated the expansionism of the Bromley clan's most successful section. Two regional case studies of family firms in metalworking and foodstuffs are appended to suggest the range of variation in succession strategies and their results in differing industrial sectors and market environments. As might be expected, a call for more intensive and conceptually refined research is offered at the close.     

关于我国家族企业股权结构及治理模式的研究

我国家族企业数量众多,其发展状况直接影响着中国的经济。本文分析了我国家族企业目前的治理结构具有的特征,在对目前治理模式的优、劣势进行了剖析后,本文认为,随着企业的发展,家族企业治理模式面临转换和创新,需要对所有权与经营权进行合理安排,并使之制度化、系统化。     

我国农村计划生育服务机制与转型研究

采用典型案例研究方法,对我国农村计划生育服务发展和转型模式进行研究.我国农村计划生育服务拓展和转型是多重因素共同作用的结果,与当地人口发展、妇幼保健、公共卫生资源和经济社会发展水平密切相关.需要完善计划生育服务财政投入体制,为服务转型和可持续发展提供可靠的制度保证,确立以家庭为基础的计划生育/生殖健康/家庭保健优质服务的战略指导框架,把农村计划生育服务机构建设成促进人口和家庭健康的公共服务系统.     

基于知识观的家族企业代际传承研究

从知识观这一视角,以9个家族企业为例,提出"代际之间关系、交接班的意愿与承诺、创新与创业活动、知识传递"概念框架,结合本土企业进行多重案例研究。总体上看,大多数创业者倾向于将事业传承给自己的子女而非外人,所以更加重视子女在知识和能力方面的培养。由于在知识结构、对已有事业的认知等方面存在差异,两代人之间产生了矛盾和冲突,而继承者在公司内部开展相对独立的创业活动则有助于创造新知识,提高继承父辈事业的能力,因而创新和创业活动是两代人事业传承的重要条件和保障。     

社会转型期的城市家庭文化－以北京市海淀区为例

利用海淀区妇女联合会组织的“海淀区家庭文化调查”所提供的资料,探讨了社会转型期城市居民家庭的人际关系、生活方式、消费理念、家庭教育以及家庭养老模式的变化及其特点。认为现在有更多的人正不断调整自己的心态以适应变动中的家庭条件和环境,把家庭作为满足情感享受和精神需求的寓所。本研究显示,尽管现在离婚率呈上升趋势,但人们的家庭观念也更浓重了。     

社会转型期的城市家庭文化--以北京市海淀区为例

利用海淀区妇女联合会组织的"海淀区家庭文化调查"所提供的资料,探讨了社会转型期城市居民家庭的人际关系、生活方式、消费理念、家庭教育以及家庭养老模式的变化及其特点.认为现在有更多的人正不断调整自己的心态以适应变动中的家庭条件和环境,把家庭作为满足情感享受和精神需求的寓所.本研究显示,尽管现在离婚率呈上升趋势,但人们的家庭观念也更浓重了.     

Role of Family Resources in Firm Performance: Evidence from Tanzania

The main purpose of this article is to examine the role of intangible family resources in the performance of family enterprises in Tanzania. In particular, the article examines the role of information sharing, family patient capital and family labor in firm performance. Using a sample of 163 family firms and the structural equation model of analysis, the findings indicate that family patient capital and information sharing contribute significantly to the performance of firms. With regard to the cost of labor, the study does not show any evidence that lower labor costs improve family firms' performance, most probably because these businesses incur additional labor costs which are not directly linked to the business. Based on the results, it is concluded that the family has an influence on the strategic level of family businesses, thereby contributing to their success.     

Long- and Short-run Relationship Between Firm Creation and the Ease and Cost of Doing Business

Abstract

To promote private-sector growth, many countries have implemented reforms aimed at making it easier and less costly to do business. Using data from Philippine cities and municipalities from 2011 to 2015, this paper tested for the relationship between business creation and the ease and cost of doing business. The results provide evidence that the overall ease and cost of doing business is indeed associated with business creation, but the relationship becomes more apparent with disaggregation. In particular, lower cost of doing business is found to be a much stronger predictor of business creation than ease of doing business. The specific indicators that drive this relationship are minimum wage, price of electricity, price of water, and price of land from the “cost” dimension, and number of days to process a new business permit from the “ease” dimension. These relationships have implications on policy making, especially in designing programs that target firm creation.     

Codes of Ethics as Contractarian Constraints on the Abuse of Authority within Hierarchies: A Perspective from the Theory of the Firm

Abuse of authority is an unsolved problem in the new institutional theory of the firm. This paper attempts a double attack to this problem by developing a contractarian view of corporate codes of ethics. From the ex-ante standpoint the paper elaborates on the idea of a Social Contract based on Co-operative Bargaining Games and deduces from it the fair/efficient 'Constitution' of the firm endorsed by means of a well-devised corporate code of ethics. From the ex-post standpoint, codes of ethics are proved to be self-enforcing norms, by showing how they put at work the mechanism of a Repeated Game of Reputation within hierarchical transactions (firms) characterised by incomplete contracts and unforeseen events. To accomplish this task a theory of rationality in the face of unforeseen contingencies is sketched by working out the idea that the domain of a principle of ethics defines a fuzzy event, i.e. an event to which also the ex-ante unforeseen, unimaginable states of the world belong to a certain degree.     

The Effect of Family Business Professionalization as a Multidimensional Construct on Firm Performance

In family business literature, business professionalization is often simplified into a binary characteristic, that is, the presence of a nonfamily manager. We contend that other professionalization features, which may act simultaneously, can influence firm performance. This study addresses professionalization as a multidimensional construct, as intended by general management literature, and assesses the impact on business performance based on these underlying dimensions. Using a representative sample of 523 private Belgian family businesses, we identify five different dimensions of the professionalization construct by means of an exploratory factor analysis. Further regression results revealed significant positive effects of increasing nonfamily involvement, implementing human resource control systems, and/or decentralizing authority on firm performance. However, nonfamily involvement only seems to improve firm performance if there is sufficient decentralization of authority and an average or even low amount of formal financial control systems.     

A Dynamic Property Rights Theory of the Firm

We present a dynamic property rights model of the firm with two types of non-pecuniary spending: one that is financed through capital markets which impacts future firm wealth, and one that does not. Consumption of the latter good is consistent with what has been found in previous models. Our theoretical model indicates that excess non-pecuniary spending may diverge or converge over time, depending on specific management goals and constraints, and regulatory factors. Using a panel of Washington State hospitals, we find evidence that non-pecuniary spending does fluctuate over time and that government policy variables, such as the level of Medicare and Medicaid reimbursement have a statistically significant impact on a firm's excess non-pecuniary spending.