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。     

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。     

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。     

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     

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。     

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。     

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。     

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.     

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.     

Comment on The Microsoft Antitrust Policy Case

This paper both responds to Economides analysis and attempts to address the Microsoft case from a broader than U.S. perspective. The importance of the roles played by disloyalty payments, compatibility requirements, information asymmetry and the rather static nature of market definition, particularly in the context of allegations of tying, in the Microsoft case are highlighted. In contrast to the position in the U.S., the European Commission acts for all EU member states and has its disposal the possibility of imposing large fines. However, structural remedies are not available to the European Commission. Comity procedures, by allowing for the inclusion of foreign surplus in domestic welfare functions, offer a model for international co-operation in the future application of competition laws.     

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。     

Values in Decision-Making Processes: Systematic Structures of J. Habermas and N. Luhmann for the Appreciation of Responsibility in Leadership

"Ethical Leadership" in modern multicultural corporations is first the consideration of different personal and cultural value systems in decision-making processes. Second, it is the assignment of responsibility either to individual or organisational causalities. The task of this study is to set the stage for a distinction between rational entities and the arbitrary preferences of individuals in economic decision making processes.Defining rational aspects of behaviour in economics will lead to the formal structures of organisational systems, which are independent of concrete but varying values. Luhmann's Theory of systems of communication describes the internal dynamic forces of economic communication processes in terms of formal structures. On the other hand Habermas' Theory of discourse integrates the previous relationship between individual subjectivity and rational behaviour. Habermas gives an indication of how to separate subjective values and meaning from rational arguments in rational communication processes. The translation of these theoretical structures into practical applications for decision making processes and decision taking acts links the ethical, or value-oriented, context precisely to both individual and organisational areas of responsibility.     

世贸组织《农业协定》中的“蓝箱”支持

“蓝箱”支持是世贸组织《农业协定》国内支持中的一种措施,它的特征是在成员方实施限产计划的条件下对农民的一种补贴。目前,世贸组织有7个成员方使用“蓝箱”支持。2004年7月,“多哈议程”达成了农业谈判框架协议。本文就“蓝箱”支持的若干问题作了全面的介绍和分析。内容涉及:“蓝箱”支持的含义;“蓝箱”支持的实施;“蓝箱”支持引起的三个问题;“蓝箱”支持与世贸组织新一轮农业谈判。     

The Methods Used to Implement an Ethical Code of Conduct and Employee Attitudes

In the process of implementing an ethical code of conduct, a business organization uses formal methods. Of these, training, courses and means of enforcement are common and are also suitable for self-regulation. The USA is encouraging business corporations to self regulate with the Federal Sentencing Guidelines (FSG). The Guidelines prescribe similar formal methods and specify that, unless such methods are used, the process of implementation will be considered ineffective, and the business will therefore not be considered to have complied with the guidelines. Business organizations invest enormous funds on formal methods. However, recent events indicate that these are not, by themselves, yielding the desired results. Our study, based on a sample of 812 employees and conducted in an Israeli subsidiary of a leading multinational High-Tech corporation headquartered in the US, indicates that, of the methods used in the process of implementation, one of the informal methods (namely, the social norms of the organization) is perceived by employees to have the most influence on their conduct. This result, when examined against employee tenure, remains relatively stable over the years, and stands in contradistinction to the formalistic approach embedded in the FSG. We indirectly measure the effectiveness of the percieved most influential implementation process methods by analyzing their impact on employee attitudes (namely, personal ethical commitment and employees' commitment to organizational values). Our results indicate that the informal methods (manager sets an example or social norms of the organization) are likely to yield greater commitment with respect to both employee attitudes than the formal method (training and courses on the subject of ethics). The personal control method (my own personal values) differs significantly from all the other methods in that it yields the highest degree of personal ethical commitment and the lowest degree of employees' commitment to organizational values.     

浅论中小超市的“第三利润源泉”——物流合理化

随着生产领域“利润源泉”的日益枯竭,人们开始转向流通领域寻找新的利润增长点。经济理论界也因此把“物流合理化”称为“第三利润源泉”。在这个“物流”热潮中,超市也揭竿而起,发展超市物流的呼声越来越高。面对日益发展的大卖场,中小超市面临严峻考验,要想在市场上占据一席之地就不得不在物流上寻求突破,所以挖掘物流环节的“第三利润源泉”实属当务之急。     

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.     

零售企业扩张实践质疑威廉姆森命题

"复制和选择性干预不可能",是威廉姆森关于企业规模边界的一个颇具权威性的命题,但是本文认为,这个命题已遭到零售企业扩张实践的质疑,沃尔玛、家乐福等零售企业的扩张恰恰是由"复制和选择性干预"所支撑的.本文从零售企业"类似性活动"业务属性和"订购性生产"经营特征分析切入,对零售企业扩张中"复制和选择性干预"成为可能的深层原因进行了探讨.最后,文章认为,威廉姆森命题的遭遇与经济学的某种局限有关,这种局限的直接表现是经济学一直都将企业默认为生产企业,忽略流通企业的特殊属性,"工商合一"、"以工代商".文章对这种表象背后的原因也作了一定的分析.     

Corporate Social Responsibility

In the context of some criticism about social responsibility education in business schools, the paper reports findings from a survey of CSR education (teaching and research) in Europe. It analyses the extent of CSR education, the different ways in which it is defined and the levels at which it is taught. The paper provides an account of the efforts that are being made to mainstream CSR teaching and of the teaching methods deployed. It considers drivers of CSR courses, particularly the historical role of motivated individuals and the anticipation of future success being dependent on more institutional drivers. Finally it considers main developments in CSR research both by business school faculty and PhD students, tomorrows researchers and the resources devoted to CSR research. The conclusion includes questions that arise and further research directions.