Breakthrough of the Bottleneck in the Application of Management Accounting——Insights from Events Accounting

The purpose of management accounting information system is to serve for management. Since 1980＇s, innovations in management-have seen the application of several accounting techniques such as activity-based costing, balanced scorecard and target costing. However, subsequent surveys have shown that the application of these innovative management accounting techniques is not widespread. Indeed, the application of many techniques has been decidedly ephemeral. The authors suggest two important and interrelated reasons for the apparent failure to adopt such techniques. First, the absence of a conceptual framework needed to envision the collection and integration of multi-dimensional data needed in the modern organization. The second reason is the failure to exploit the data handling potentialities offered by modem computer systems. Reconstruction of contemporary management accounting system using insights from principles of events based accounting is offered as possible solution.     

The influence of the blue trade barrier—— SA8000 to China

The blue trade barrier refers to the standards of the enterprise＇s social responsibility, namely SA8000. At present, many overseas importers request the export enterprise to conform to SA8000. On one hand, it can bring the opportunity to us--to be helpful in the exportation enterprise transforming the economical growth way, be helpful to strengthen the cohesive force in the enterprise. On the other hand, it can also bring challenge-increasing the cost of the export, export declines.     

Mechanism and Risk of Chinese Local Govermnent Debt——From the Perspective of Fiscal Federalism on the Western Minority Province A

自1994年分税制改革以来,中国大量基层政府尤其是县级政府相继陷入财政困难,进而举借债务且债务规模不断膨胀、风险不断增大的境况.对地方政府债务形成机制,目前主要认为是因为改革不彻底的原因.但是,还应该针对中国财政体制与其他成熟市场经济国家间存在的特异性,研究地方政府债务产生机制.分税制改革不彻底,农村税费改革,转移支付制度,中央宏观政策,政府绩效考核等多方面的原因共同导致了地方政府债务的产生.     

Using the results of research financed and conducted by public bodies — A comparative review of the situation in the member states of the European community

This paper outlines the fundamental elements which a national technology policy has in the framework of a market economy and identifies some arguments for establishing a European-wide technology policy. It presents a comparison of the utilization policies of the Member States of the European Community based on the preliminary results of studies in the twelve countries, which were funded by the Commission of the Community. A report based on the final results of those twelve studies will be submitted in autumn 1987.     

My Comments on the Values of The United States——Equality of Opportunity and Competition

In spite of the gap,these cultural values have played an important role in forming the basic characteristics of Americans and in American social life.     

Worlds apart? — a look at the operations management area in the US,UK and Scandinavia

This paper is concerned with the discipline of Operations Management. The paper looks at the convergence and divergence of research in OM in Scandinavia, the US, and the UK. The three different research traditions are described and analysed separately and then compared and contrasted. A short example is presented from the management of advanced technology literature. A synthesis is offered that locates the three traditions on Jick’s “three-horned dilemma”. Opportunities for researchers in each tradition to learn from the others are described.     

How does the development of urban agglomeration affect the electricity efficiency of resource-based cities?—An empirical research based on the fsQCA method

Urban agglomeration impacts the electricity efficiency of resource-based cities. Under the background, the paths that lead to high level electricity efficiency are not clear. Therefore, it is difficult to guide the socio-economic planning. This paper assumes that the influence of urban agglomeration includes agglomeration and diffusion effect. Then, this paper uses fuzzy-set qualitative comparative analysis (fsQCA) to explore the paths lead to high-level electricity efficiency. The process includes the measurement of electricity efficiency, the selection and quantification of action conditions, and path analysis. Four main conclusions are obtained. First, the positive impact of urban agglomeration on the electricity efficiency of resource-based cities is achieved through the optimal allocation of regional resources. Second, compared with the paths under diffusion effect, the paths under agglomeration effect are more diversified. Third, the effects of two kinds of paths are obvious: the agglomeration of non-resource-based industries to central cities and the diffusion of green production from central cities. Fourth, the diffusion of green production depends on the sustainability of resource-based cities. The research conclusion can improve the energy and sustainability policies of urban agglomerations and resource-based cities, and the improved policies will improve the efficiency of regional resource allocation and will promote the electricity efficiency and sustainability of resource-based cities.     

Best of the Best——第2届德高中国最佳地铁广告大奖在京揭晓

<正>3月20日晚,由欧洲和亚太第一、全球第二的户外广告公司——德高集团举办的第二届德高中国最佳地铁广告大奖颁奖典礼在北京威斯汀大酒店隆重举行,13项大奖、38幅获奖作品全部揭晓。屋里厢、iPod分获中国地铁广告大奖最高荣誉媒体运用白     

Mergers,MNES and innovation—the need for new research approaches

A merger wave on an unprecedented scale has recently been sweeping through the Western world. Many studies have demonstrated the unimpressive economic outcome of most mergers. This article argues that an important reason for disappointing long-term performance is the underestimated difficulties of integrating idiosyncratic technologies in unified product platforms. Instead of focusing on new product development, engineers and designers are drawn into lengthy harmonisation issues. An expanded research agenda is proposed, including the role of special interests in driving merger proposals, the impact of mergers on engineering creativity and innovation, and the identification of industries in which firm trajectories of scale and size, ultimately ending in mergers can be compared with the alternative dynamics of de–mergers, knowledge-based networks and research-based start-ups.     

Community fundraising 2.0—the future of fundraising in a networked society?

• Over recent years, individual donor fundraisers worldwide have seen the beginnings of a dramatic shift in the way that consumers react to mass fundraising communications, resulting in many of the ‘interruptive’ direct marketing approaches on which individual donor fundraising programmes are traditionally reliant delivering worse and worse returns. This paper examines how the growth of a networked society of increasingly sophisticated and independently informed consumers has contributed to this shift; illustrates how the rise of Web 2.0 has accelerated its impact and considers how individual donor fundraising may have to evolve to more effectively respond to this in the future.

Copyright © 2009 John Wiley & Sons, Ltd.     

Business start-ups by the unemployed — an econometric analysis based on firm data

Active labour market policies to promote firm foundation from unemployment were improved considerably in Germany in August 1994, a fact which led to a sharp increase in the number of start-ups by the unemployed. The study compares firm survival and employment growth of start-ups by unemployed and others, based on firm data from 15 regions in East and West Germany. Self-selection effects are taken into account by using simultaneous models of start-up promotion and firm development. While firm survival is negatively affected by foundation from unemployment in East Germany (−6%), an influence on employment growth is not evident.     

Intraday Volatility Spillover between the Shanghai and Hong Kong Stock Markets—Evidence from A+H Shares after the Launch of the Shanghai-Hong Kong Stock Connect

Using minute data of eligible A+H stocks under the Shanghai-Hong Kong Stock Connect (SHHKSC), we investigate the volatility spillover between the Shanghai and Hong Kong stock markets based on a generalized autoregressive conditional heteroskedasticity-X (GARCH-X) model with four exogenous variables, namely, volatilities of the corresponding stocks on the other market, volatilities of the indexes of both stock markets, and volatilities of the correlated stocks, which are selected using the dynamic conditional correlation model and bootstrap approach. Results show that after the launch of the SHHKSC, volatility spillovers are significant in both directions almost all the time, and the volatility spillover between the two stock markets tends to be larger when bidirectional capital flows under the SHHKSC increase or when important financial events occur. We also analyze the influences of the volatilities of correlated stocks and industries on the volatility spillover and volatilities of A+H stocks. The bidirectional volatility spillovers between Shanghai and Hong Kong stock markets do not change qualitatively after incorporating the volatilities of correlated stocks and industries in the GARCH-X model. Moreover, the average volatilities of the correlated stocks are shown to have significant influences on the volatilities of individual A+H stocks, and the influences increase when the local stock market shows a sharp rise or fall. Compared with the market indexes, the correlated stocks could be regarded as a more important and indispensable factor for individual A+H stocks’ volatilities modeling, which may carry more information than the industry.     

Alarm the quickly changing of performance evaluation decisive indexes—qualitative to quantitative?

This paper research about a special phenomenon and what is the main fators which is decided the evaluation total scores of local government in diferent years of China. The contents of the paper included introduction, hypothesis and research methodology, data and quantitative model, editing data, analyzing data, data showed and conclusion. The paper tests the new hypothesis of the quantitative evaluation, and it is right that new public policy and its tools of public management are effectively in China, so the situation is changed that the quantitative evaluation becomes the decisive factor in the performance total score by the model of original evaluation data analysis. The following public policy is effective in the year of China local government: the new public policy increases strength of evaluation; the new public policy deal with the weakness of evaluation before 2009; make new public policy to fight threats of evaluation; and make new policy for opportunities of evaluation. The paper also tests the hypothesis of the quantitative evaluations and which fator is positive correlated with results of performance, the quantitative evaluation is the decisive factors of evaluation scores in local governments of China by the years of changing. This paper research about the ratio of quantitative scores and the relationship between different fators of Chinese-style performance evaluation, and the data showing that the caves of related fators are almost the same level, it is proved that the reason of the qualitative scores become the negative correlation factors of performance score after 2009. At last, the paper builds the evaluation model by econometrics and thinking about performance evaluation practice of Chinese local governments as following: $${\begin{array}{ll}Y=0.23+0.81_{1} Y_{1} -0.18Y_{2} +0.44Y_{3} +0.01Y_{4} +e_{t2}\\ \hspace*{2.7pc}(0.35) \hspace*{1.2pc}(0.07) \hspace*{1.2pc} (0.05)\hspace*{1.2pc} (0.06) \hspace*{1.2pc} (0.0003)\\ \hspace*{6pc}{N}={12\quad R^2}=0.99\end{array}}$$ The value of constant 0.23 means Y = exp 0.23 × 10⁹ while every variable goes back to zero. The value of Y will be increase 0.81%, ?0.18%, 0.44%, 0.01% while Y ₁, Y ₂, Y ₃, Y ₄ increase 1%, and the prefer condition is that the other variables are not change. The article shows a changing map of performance evaluation in China.     

Toward the Effect of Audit Quality on Earnings Management——Empirical Evidence from Manufacturing Enterprises Listed in Shanghai Stock Market

Nowadays, earnings management is a hot issue, but most of the researches focus on the incentives of earnings management and few of them refer to the effect of audit quality on earnings management. In this study, we directly examine the effect of external audit quality on earnings management by using discretionary accruals. We find that the discretionary accruals of non-dual audit companies are significantly greater than those of dual audit companies. We also find that clients of non-First Ten auditors intend to report greater discretionary accruals than those of First Ten auditors.     

Towards Reducing the Harm: Workplace Bullying as Workplace Corruption—A Critical Review

Workplace bullying and workplace corruption are both disturbing workplace phenomena. However, despite considerable research into both, there remains insufficient understanding of either, including scant recognition that, at times, they may intersect. A critical review of what have been hitherto quite separate literatures is undertaken for the purpose of developing a research agenda that recognises the potential areas of overlap. Rather than isolating and distinguishing the two constructs, or attempting to link or explain their complex causes, secondary analysis of the respective literatures is critically undertaken to showcase the possible overlaps that can exist. What is presented is evidence from the literature that, sometimes, acts of workplace bullying are also acts of corruption, and have rarely been recognised as such previously. Recognising this overlap is intended to encourage the emergence of a new, and much needed, research agenda. Increased understanding of both these harmful workplace phenomena can then emerge to make our workplaces safer—for employees, employers, and the organisations that employ them.     

Monetary unions—a superior alternative to full dollarization in the long run☆

The paper extends the debate about the exchange rate system that is appropriate in view of the pressures for currency consolidation in open international financial markets to the issue of full dollarization versus (multilateral) monetary union. Unilateral dollarization may not be sustainable politically in the long run because fully dollarized countries may not be willing to keep on paying a seignorage tribute to the United States once they have built a record of internal stability. Even in the short and medium term, fulfillment of the fiscal and regulatory adjustments and reforms required for multilateral monetary union is preferable to embarking on unilateral dollarization without assurance that needed reforms will be supported by the country’s main constituencies.