新技术下服务产品“虚拟化”探究

产品"虚拟化"的服务业可以有效地摆脱困扰服务业的鲍莫尔"成本病"的影响,实现生产率的快速增长。本文通过一个双头博弈模型,借助"自助服务外包给顾客"的形式说明了"虚拟服务"大大优于现在占据主体服务市场的实体"柜台"服务,"虚拟服务"将取代实体"柜台"服务,从而实现服务业"产业化"经营的目标。     

市场营销中之“定位”理论探索

市场营销理论经历了劳夫·瑞夫斯的“USP”理论、大卫·奥格威的“品牌形象”、菲利浦·科特勒的营销管理及消费者“让渡”理论与迈克尔·波特的竞争价值链理论,目前则发展到了艾·里斯与杰克·特劳特的“定位”理论。市场营销理论是随着市场的发展与完善而不断发展的。每个阶段的市场营销理论都是有其前提条件的,企业在运用“定位”理论时要充分了解这些条件,才能更好地运用“定位”理论服务于企业。     

对保险中“弃权”与“失权”的分析——兼论国际贸易中海上保险的“弃权”与“失权”

“弃权”与“失权”是保险中最基本的法律范畴,而我国现行的《保险法》、《海商法》对其规定很少,在理论上,没有按诚实信用原则建立起完备的保险合同中保险人的“弃权”与“失权”制度;在实务中,尤其是在海上保险和人寿保险中,在履行保险合同的各个环节上却经常出现形形色色的“弃权”与“失权”的情形,迫切需要理论或者法律的支持。本文通过研究“弃权”与“失权”在英美和其他保险业发达国家的运用,反思我国《保险法》、《海商法》的现状,以期为其完善提出一些可行性建议。     

中国流通理论研究与学科建设

文章运用比较分析方法,通过阐明流通理论与"商科"、"产业经济学"、"商业经济学"等学科范畴之间的区别与关系,对流通理论进行重新定位;从历史的角度,以渠道组织、流通费用、商业资本与产业资本关系等为研究基点,得出在社会主义市场经济体制下流通理论研究可以通过整合价格机制、供求机制、竞争机制等经济理论,将价值实现提高到新的战略高度;最后,对定位于"中观经济学"的流通理论在应用经济学范畴下的学科建设问题提出了若干设想。     

中西治税理念比较及借鉴——兼议我国公共财政框架下“公共税收”治税理念的确立

我国与西方国家的治税理念是截然不同的,主要表现在“国家本位观”与“纳税人本位观”以及“人治”观与“法治”观的差异上。在我国社会主义市场经济的初步建立和发展的背景下,在构建成的公共财政基本框架下,借鉴西方国家的治税理念,应确立以“社会公众的税收”理念为灵魂,以“保护纳税人权利、服务纳税人”和“税收法治”的理念为本质特征的我国自己的“公共税收”治税理念。     

Student Ethical Perceptions and Ethical Action Propensities: An Analysis of Situation Familiarity

Recently McCuddy and Peery (1996) have suggested that business students may not respond the same way to unfamiliar business ethical dilemmas as they would to more familiar academic ethical dilemmas. The purpose of this study was to present the same students with both unfamiliar business dilemmas as well as possibly more familiar academic dilemmas in order to examine this issue.Findings of the study revealed that students did not exhibit different perceptions of the unethical actions performed in the academic and accounting/business ethical vignettes. However, the students indicated that both they and their peers would be more likely to act unethically to resolve the dilemmas in the accounting/business cases than in the academic cases. This finding is troubling in that it suggests that students either feel less compelled to act ethically in business, or that they perceive that ethical standards in the business world are generally low when compared to their current educational environment. In addition, the students in the study maintained the same halo effect (i.e., the difference between an individual's perception of their likelihood of performing an unethical action compared to their perception of their peers' likelihood to perform the same unethical action) across the two types of ethical dilemma.     

城市人口研究的视点

从城市人口的一个重要视点——“居住地”和“工作地”的人口概念出发 ,对城市中发生的许多现象进行了解释。对“工作地”和“生活地”的城市人口的研究 ,把人口学研究和社会学、经济学、地理学等多学科的研究结合起来 ,能丰富和拓展人口研究的内容。还介绍了“居住地”和“工作地”的人口资料来源     

饮食美的创造论(上)

饮食美的创造活动实际上是主体人在饮食生活、生产实践中按“美的规律”来构筑满足自己的“饮食审美化”的活动。因此,在餐饮生产劳动中饮食劳动主体美既是饮食美创造的出发点,也是饮食美创造的归宿点,贯穿于饮食美创造活动始末,为饮食造美的第一要素。具体对于饮食“造美”活动中的劳动主体美的内涵把握,依据社会主体人“生物人”与“社会人”的双重属性,将其划分为“劳动主体美的生理基础”和“劳动主体美的心理要求”两个层次。     

应该从理论上否定"原罪"概念

本文认为,民间资本、私营经济并无“原罪”。否定“原罪”概念,有三个理由。第一,马克思借用神学概念提出“原罪”,带有否定资本的意思,认为资本一出生就有罪,这不仅与其所说的资本主义生产方式在历史上起的进步作用及生产力标准相矛盾,而且从根本上否定了劳动可以进行积累,合法经营可以致富,与实际情况不符。在一个半世纪之后的今天,资本仍有活力,还能在一定范围内调整生产关系。第二,“原罪”概念是不确定的,不能成为法律用语。把利润等同于“原罪”,认为利润获得者就有“原罪”,是把“原罪”概念泛化了,使之成为一个“莫须有”的罪名。第三,“原罪”是悬在私营业主头上的一把剑,随时可能掉下来。要使民营经济、私营企业健康发展,就是要改善投资环境,落实宪法中保护私有财产的庄严规定。     

供应链视角下“农家乐”服务品质提升探讨

当前,我国"农家乐"发展存在的诸多局限性与没有完全摆脱"大而全"、追求"纵向一体化"的经营模式有一定关系,通过"横向一体化"构建产品供应链成为突破"农家乐"发展瓶颈的明智选择。以"农家乐"产品特征为基础,构建"农家乐"产品的供应链,分析其基本特征,从优化资源配置、实现专业分工等提高"农家乐"供应链运作效益角度,提出"农家乐"服务品质提升的途径以及相关的保障机制。     

论风险导向审计中的“风险”定位——兼论风险管理相关内部审计准则的修订

基于内部控制职能论,风险导向审计中的风险应该被定位为"企业全面风险"。风险导向审计既以全面风险管理为基础,又具有相对独立性。由于内部控制等同于风险管理,因此现行内部审计准则中的《内部控制审计》准则与《风险管理审计》准则应该合二为一。从层次上看,《内部控制审计》准则居于主导地位,而《经济性审计》、《效率性审计》、《效果性审计》和《遵循性审计》等准则居于从属地位。"3E"审计内生于内部控制审计之中。     

Questioning the Domain of the Business Ethics Curriculum

This paper reassesses the domain of the business ethics curriculum and, drawing on recent shifts in the business environment, maps out some suggestions for extending the core ground of the discipline. It starts by assessing the key elements of the dominant English- language business ethics textbooks and identifying the domain as reflected by those publications as where the law ends and beyond the legal minimum. Based on this, the paper identifies potential gaps and new areas for the discipline by drawing on four main aspects. First, it argues that the domain of business ethics requires extensions dependent on the particular geographic region where the subject is taught. A second factor for broadening the scope is the impact of recent scandals, which arguably direct the focus of ethical inquiry towards the nature of the business systems in which individuals and corporations operate. Third, the impact of globalization and its result on growing corporate involvement in regulatory processes is discussed. Fourth and finally, business ethics reaches beyond the traditional constituencies of economic stakeholders as new actors from civil society enter the stage of ethical decision making in business. We conclude by suggesting that a reconsideration of the domain of business ethics, especially in Europe, is timely, but that to do so represents a major challenge to business ethics educators.     

Creating a Market Orientation

A market orientation is a business culture in whichall employees are committed to the continuous creation of superiorvalue for customers. However, businesses report limited successin developing such a culture. One approach to create a marketorientation, the approach taken by most businesses, is the programmaticapproach, an a priori approach in which a business uses educationprograms and organizational changes to attempt to implant thedesired norm of continuously creating superior value for customers.A second approach is the market-back approach, an experientialapproach in which a business continuously learns from its day-to-dayefforts to create and maintain superior value for customers andthereby continuously develops and adapts its customer-value skills,resources, and procedures. Theory suggests that both approachescontribute to increasing a market orientation. It also suggeststhat when the a priori education of the programmatic approachis sharply focused on providing a foundation for the experientiallearning, the combined effect of the two learning strategiesis the largest. The implication is that the two strategies mustbe tailored and managed as a coordinated joint strategy for creatinga market orientation.     

Common knowledge of the second kind

Although most of us know that human beings cannot and should not be replaced by computers, we have great difficulties saying why this is so. This paradox is largely the result of institutionalizing several fundamental misconceptions as to the nature of both trustworthy objective and moral knowledge. Unless we transcend this paradox, we run the increasing risks of becoming very good at counting without being able to say what is worth counting and why. The degree to which this is occurring is the degree to which the computer revolution is already over — and the degree to which we human beings have lost.I think that Aristotle was profoundly right in holding that ethics is concerned with how to live and with human happiness, and also profoundly right in holding that this sort of knowledge (practical knowledge) is different from theoretical knowledge. A view of knowledge that acknowledges that the sphere of knowledge is wider than the sphere of science seems to me to be a cultural necessity if we are to arrive at a sane and human view of ourselves or of science. (Hilary Putnam, Meaning and the Moral Sciences, 1981) David A. Bella is Professor of Civil Engineering at the College of Engineering at Oregon State University. He received his B.S. in Civil Engineering from Virginia Military Institute (1961), his M.S. and his Ph.D. in Environmental Engineering from New York University. His primary research interest is in the philosophy and sociology of technology, technological impact assessment, and moral philosophy. His most important publications are Engineering and Erosion of Trust and Organizations and Systemic Distortion of Information, Journal of Professional Issues in Engineering (1987), and Strategic Defense: Catastrophic Loss of Control, Journal of Peace Research (1989). Jonathan B. King is Associate Professor of Management at the College of Business at Oregon State University. He received his B.A. in philosophy from Antioch College (1965) and his M.B.A. in Finance (1975) and Ph.D. in Business, Government and Society (1980) from the University of Washington. His primary research interests are in the areas of moral philosophy, the philosophy of science, and critical thinking. His most important publications are The Three Face of Thinking, Journal of Higher Education (1986), Prisoner's Paradoxes, Journal of Business Ethics (1988), and Confronting Chaos, Journal of Business Ethics (1989).     

Integrating Religious Principles and Human Resource Management Activities

Many ethical problems faced by organizations concern human resource management. This paper shows how some religious principles can be integrated into a human resource management course. First, it presents a discussion of employee responsibilities and rights in Judaism, Christianity, and Islam. Next, it suggests how various principles can be applied to human resource management activities. Do to others as you would have them do to you is applied to equal opportunity. Thou shall not commit sexual impropriety (or in positive terms, respect and love) is the basis for no sexual harassment. Thou shall not steal (or in positive terms, deal fairly) is related to fair pay in exchange for excellent employee performance. Thou shall not lie (or in positive terms, be truthful) is needed for due process in employee disputes. Thou shall not kill (or in positive terms, respect life) is applied to employee safety and health, plus health care benefits. A list of potential readings is included for instructors to consider for their own courses.     

Viagra(ization) or Technoromanticism

Viagra can rather obviously be termed "techno-romantic"--literally it is a technology to make sex possible. But technoromanticism is also a philosophical term referring to the belief that advances in technology serve "truth" "unity" and "wholeness" according to Coyne (1999). Surprisingly many pharmaceutical companies seem to have developed "Viagra" or at least substances that were very similar, but to have ignored and/or rejected commercializing them. This article assumes that the primary activity of research and development in pharmaceutical companies is to produce texts that interpret chemicals as "meaningful." Assumptions of what constitutes (medical) meaning within prevailing technoromanticism have seen R and D as a form of "production" that demands rejection of "consumption." This technoromanticism succeeded in rebuffing the sexual "techno-romanticism" of Viagra in the company studied, but Viagra's enormous commercial success has reversed priorities. R and D's meaning system has proven to be no match for Viagra-ization--the article examines the resulting crisis in meaning systems.     

Board-management relations in small firms: The paradox of simultaneous independence and interdependence

The author introduces constructs based on neo-classical and socio-economic assumptions, and argues that board-management relations should be characterized by both independence and interdependence. Interdependence is especially important in small firms. The article presents a model of directorates from research about directorates based on agency theory assumptions. This model is supplemented with constructs from the theory of contractual relations. Whilst traditional literature tends to focus upon independence from an agency theory perspective, this article argues that it is necessary to use more than one dimension of attributes regarding the board-management relations in order to understand the board's contribution to company performance, and that trust and solidarity is especially important in small firms. Board-management relations described by simultaneous independence and interdependence are proposed to give the highest contribution to company performance. The theoretical propositions are exemplified and supported by results of a field survey of directorates in small firms.     

Learning,market selection and the evolution of industrial structures

Industrial economics is a rich source of puzzles for economic theory. One of them — certainly the most discussed — regards the co-existence of firms (and plants) of different sizes, displaying rather invariant skewed distributions. Other puzzles, however, concern the sectoral specificities in industrial structures, the persistence of asymmetric corporate performances and the dynamics of entry and exit. The paper reports some preliminary results on evolutionary modeling of the links between the microeconomics of innovation, the patterns of industrial change and some observable invariances in industrial structures.First, the paper reviews a few of these empirical regularities in structures and in the patterns of change. Second, the paper discusses the achievements and limits of interpretations of the evidence based on equilibrium theories. Finally, it presents a model where these regularities are explained as emergent properties deriving from non equilibrium interactions among technologically heterogeneous firms. Moreover, simulation exercises show that also the intersectoral variety in the observed industrial structures and dynamics can be interpreted on the grounds of underlying specificities in the processes of technological learning — which is called technological regimes — and of the processes of market interactions — i.e. market regimes.This research has undertaken within an on going project sponsored by the Italian Research Council (CNR, Progetto strategico,Cambiamento tecnologico e sviluppo economico). Support by the Consortium on Competitiveness and Cooperation Centre for Research in Management, University of California at Berkeley is also gratefully acknowledged.     

“差价补偿”的博弈分析——以福州家电零售业为例

“差价补偿”在国内一些城市的某些商品零售业出现,有人认为它是价格战的一种新的形式,担心“差价补偿”的推出,会导致价格大战一触即发。实际上,“差价补偿”不是价格战的一种新的形式,而是想避免打价格战的一种策略,在博弈论中称之为“策略性行动”。它是寡头垄断市场中具有较强实力的企业,期望通过做出限制自己行为的承诺来限制其竞争对手的选择,实施“差价补偿”策略的目的是促使竞争对手采取合作的态度,选择与本企业相接近的价格,进而避免出现两败俱伤或几败俱伤的“囚犯困境”的结局。     

女性“双师型”教师技能现状论析

经济飞速发展、产业结构转轨的现实形势,给职业院校带来新的发展契机。高职院校"双师型"教师队伍是开展教学改革、提高教学质量、培养创新型人才的关键。女性教师在高职院校师资队伍中占有很大比例,但女性"双师型"教师在发展过程中面临各种问题。因此,培养女性"双师型"教师,加强女性"双师型"教师队伍建设对于高等院校发展与建设显得尤为重要。