公平和效率为导向的内部控制信息披露方式的转变

自《萨班斯--奥克斯利法案》颁布以来,美国上市公司内部控制信息披露方式由自愿性披露转变为强制性披露。而在2008年我国五部委联合发布的《企业内部控制基本规范》标志着我国上市公司内部控制信息也开始向强制性披露方式转变。论文试图用经济学的公平与效率理论分析内部控制信息由自愿性披露方式转变为强制性披露方式背后的原因,经过分析发现披露方式的转变是促进资本市场效率向保障资本市场公平的转变。     

Fairness in supply chain contracts: A laboratory study

Various contracts can be designed to coordinate a simple supplier–retailer channel, yet the contracts proposed in prior research and tested in a laboratory setting do not perform as standard theory predicts. The supplier, endowed with all bargaining power, can neither fully coordinate the channel nor extract all of the channel profit. We report on a sequence of laboratory experiments designed to separate possible causes of channel inefficiency. The three causes we consider are inequality aversion, bounded rationality, and incomplete information. It turns out that all three affect human behavior. Inequality aversion has by far the most explanatory power regarding retailers’ behavior. Incomplete information about the retailer's degree of inequality aversion has the most explanatory power in regards to the suppliers’ behavior. Bounded rationality affects both players, but is of secondary importance.     

公平偏好的博弈实验及理论模型研究综述

近年来的一系列博弈实验一致显示出人们具有公平偏好。现有描述公平偏好的理论模型要么强调收益分配公平、要么强调行为动机公平、要么强调收益分配和行为动机的综合公平。相比之下，基于收益分配公平的理论模型在假设的真实性和模型的可操作性之间取得了较好权衡，因而得到了广泛应用。公平偏好能够解释许多纯粹自利偏好不能解释的经济现象。结合中国人的性格特征和价值观念，建立符合我国文化和经济条件的理论模型，分析公平偏好在我国人文社会环境中对经济行为的影响，对促进我国经济理论研究和解决经济改革深层次问题具有重要意义。     

在美国吃快餐

每天的午餐是美国人一日三餐中食品最简单、食量最少、最好对付的一餐,通常都是吃快餐.到了中午,美国的大街小巷上食客众多热闹异常.有一边看书报一边吃、一边听着音乐手舞足蹈一边吃的,有坐在车里吃、站在路边吃、蹲在树下吃的,甚至走在路上吃、连跑带吃的也随处可见.美国人追求效率效果,讲究省时省力,注重方便实惠,正是这一特点,使得作为美国餐饮文化特征的快餐渗透到美国社会的各个角落.     

Major EEO issues relating to personnel selection decisions

This paper examines recent EEO (Equal Employment Opportunity) case law precedents relating to personnel selection, most notably hiring, training, promotion and downsizing. The statutes referenced include Title VII of the Civil Rights Act of 1964, the Age Discrimination in Employment Act (ADEA) of 1967, the Americans with Disabilities Act (ADA) of 1990 as amended by the ADA Amendments Act of 2008 (ADAAA), Constitutional claims, the Civil Rights Act of 1991 (CRA-91), and Executive Order 11246 on Affirmative action. Seven topics are featured, including: (I) disparate treatment theory, (II) adverse impact theory in the ADEA, (III) adverse impact theory in Title VII, (IV) affirmative action based on operational needs, (V) key ADA rulings and the ADA amendments Act of 2008 (ADAAA), (VI) retaliation, and (VII) mandatory binding arbitration agreements. The case law surveyed reveals costly mistakes employers and HR managers can make, but which can be avoided with proper methods and policies. Some issues may require professional help (e.g., developing and validating selection tests), whereas others (e.g. retaliation), can be addressed in-house with knowledge of policies and procedures recommended by the EEOC to prevent problems from occurring, and to quickly correct them if they occur.     

Urban Ethnographies in the United States

Books reviewed in this article: Gamm, Gerald, Urban Exodus: why the Jews left Boston and the Catholics stayed Pattillo‐McCoy, Mary, Black picket fences: privilege and peril among the black middle class     

Contingent payments in selection contests

The early literature on research contests stressed the advantages of a fixed prize in inspiring R&D effort. More recently the focus has moved towards endogenizing the rewards to research activity in these tournament settings, since this can induce extra effort or enhance the surplus of the buyer. We focus on a research contest as a means of selecting a partner for an R&D enterprise, in an informational setting in which the established providers of R&D services know more about each others’ relative capabilities than does the buyer/sponsor. An alternative use of our model is in choosing between prospective patentees where the Patent Trading Office has less information on the patents than the competitors. This asymmetry creates a source of inefficiency if a rank order contest is used as a selection device; we show how the contest can be modified to improve selection efficiency, while maintaining its simplicity (as only ordinal information is required). The modification that we suggest involves endogenizing the prizes that are awarded contingent upon whether a contestant wins or loses the contest. Furthermore, the payment system and the selection mechanism are detail-free. This paper is part of the project “The Knowledge-Based Society” sponsored by the Research Council of Norway (project 172603/V10).     

Occupational and industrial mobility in the United States

Using the Panel Study of Income Dynamics, and using both the original and the new series of occupation and industry codes, we investigate occupational and industrial mobility of individuals over the 1969–1980 and 1981–1993 periods in the U.S. We find that workers changed both occupations and industries more frequently in the later period. We also find that for men occupational and industrial changes are associated with lower earnings, though this effect has lessened somewhat over time; while for women the results are mixed. Our results also indicate that older and better paid men are less likely to shift occupation or industry.     

Supplements and Complements to the Current Employee Representation System in the United States

Employee representation is an important aspect of the employment relationship. In some countries (e.g., Germany), the government mandates employee representation. In other countries (e.g., the Commonwealth), employers voluntarily recognize employee representatives. In the United States, employees must earn their right to be represented in a certification process that results in collective bargaining. With the significant reduction of union membership in the United States, this representation model is in decline. Other forms of participation have not picked up the slack. Hence, there remains a significant representation gap. In this paper, I describe and analyze several solutions to the representation gap. Both unorganized and organized forms of employee representation are considered.     

The Influence of Culture on Organizational Design and Planning and Control in Australia and the United States Compared with Singapore and Hong Kong

This study draws on the national cultural dimensions of power distance, individualism, and Confucian dynamism to predict and explain differences in philosophies for, and approaches to organizational design and management planning and control systems in Australia and the US, representing Anglo-American nations, and Singapore and Hong Kong, representing the 'five dragons' of East Asia. Data were gathered by survey questionnaires mailed to senior accounting and finance executives in 800 organizations.
The results were largely as predicted and, in general, provide support for the importance of national culture in influencing organizational design and management planning and control systems. In particular, the cultural values of Anglo-American society relative to East Asian society are associated with a greater emphasis on decentralization and responsibility centres in organizational design, and a greater emphasis on quantitative and analytical techniques in planning and control. By contrast, the cultural values of East Asian society are associated with a greater emphasis on long-term planning and on group centred decision-making. The results are important to managers in global organizations who need to understand the cultural bases of observed differences in organizational and management planning and control practices in Anglo-American and East Asian nations.     

美国见闻录

今年6月29日至7月21日,在国家外国专家局的支持下,我随同参加过国内1000户重点企业领导人员工商管理培训的部分企业家继续赴美国培训.在美国培训考察21天,参观了旧金山、洛杉矶、纽约、费城、华盛顿等城市和一些高新技术企业及高等学校,对美国的社会、政治、经济、科技乃至历史有了比较直观的感受.可以说,百闻不如一见.现将所见所闻追记下来,并略加议论,以飨读者.     

美日中小企业融资方式给中国的启示

本文首先对美日两国的中小企业的融资方式进行比较,然后又研究了中国中小企业的融资的方式,并与美日进行比较,在此基础上得出对中国中小企业融资方式的经验和启示。     

Roads to work: school-to-work transition patterns in Germany and the United States

Most industrialised countries in conditions of intensive, global economic competition recognise the central importance of workforces with adequate levels of education and skills. This article compares the educational and training outcomes during the critical school-to-work transition period in two countries with very different institutional arrangements–the USA and Germany.     

Economics and urban transportation policy in the United States

This article examines the role that economics can play in analysing problems with urban transportation in the United States. The specific problems addressed are failing infrastructure, financially weak public transit, environmental impacts of motor vehicles, motorvehicle accidents, and traffic congestion. Simple quantitative analyses, even though approximate, can help to focus attention on the most promising classes of policies. Those classes involve some technological measures and some narrowly targeted behavioral changes, but not the widespread curtailment of motor vehicle use.     

Some virtues of dissatisfaction in the science and practice of personnel selection

Dissatisfaction with traditional ways of thinking and doing things can either be mere reaction to tradition or useful in developing .improvements in the scientific foundations and practices of management. In the specific field of employee selection, seven areas of dissatisfaction are enumerated and discussed. In most of them, those who have published their dissatisfactions have also pointed to ways to do things better. The conclusion is that dissatisfaction can point to ways to expand the options in the way employee selection programs are conceived and operated, without total abandonment of the valuable results that have accrued from traditional practice.     

On the natural selection rule in general linear models

We consider a problem of selecting the best treatment in a general linear model. We look at the properties of the natural selection rule. It is shown that the natural selection rule is minimax under to “0–1” loss function and it is a Bayes rule under a monotone permutation invariant loss function with respect to a permutation invariant prior for every variance balanced design. Some other condition on the design matrix is given so that a Bayes rule with respect to a normal prior will be of simple structure.