WORK DESIGN：风尚办公,右脑制胜

导刊书香三月品读：别墅洋楼、霓裳丽影、锅碗瓢盘……设计的体味已经渗透到生活的周遭。然而我们生活中的大部分时间都交给了工作,下一站设计天堂：WORK DESIGN,无疑将成为这个时代的重大课题。你是在上班,还是在坐牢？对于一家企业来说,谁能充分开发员工的创造力,谁就抢占了发展先机。而一个以右脑制胜、激发智慧的办公空间将改写既有规则,重新丰富员工对工作的想象,作为企业CEO,你收获的,不仅仅是企业环境的风尚形象,更有领先一步的运营效率。     

The Use of Triangulation in a Study of Refugee Well-Being

This article illustrates the use of triangulation in a study of refugee well-being. While the study was driven by a qualitative paradigm, information and data from qualitative and quantitative methods were integrated in order to fully explore, describe and understand the phenomena being studied. Hence, through triangulating information and data from an ethnographic interview, demographic and health questionnaires, and observations, the subjective and objective aspects of refugee experience and well-being were fully revealed. The advantages of triangulation, its pitfalls, and the controversy surrounding this methodology within the scientific health community are discussed. Finally, the author offers recommendations pertaining to the use of methodological triangulation for other investigators who might consider employing this design in future research.     

Management’s personal ideology and financial reporting quality

Review of Quantitative Finance and Accounting - We investigate the relation between managers’ personal ideologies and financial reporting quality. We use Federal Elections Commission data to...     

Sustainability at Walmart: Success over the Long Haul

At the core of Walmart's corporate purpose is the principle of “shared value.” The company views its mission as increasing the value of its business by helping to address important social needs. And in this article, Walmart's Senior Director of ESG discusses how the company applies the lens of shared value to three of its most significant ESG priorities: (1) economic opportunity for Walmart associates; (2) the sustainability of its supply chains, with an emphasis on the safety and livelihoods of workers; and (3) climate change, including the reduction of plastic waste. What's more, the company sees itself playing a role in transforming society through its own business practices. In reflecting on her decades of work in sustainability, the author emphasizes the value of and potential for greater stakeholder engagement and alliances of corporations with NGOs (like the World Wildlife and Environmental Defense Funds) that aim to help both lower‐income people and the environment at the same time. But the author's vision is even more ambitious: “In upholding and seeking to maximize its principle of shared value, Walmart aims not only to run a highly efficient all‐channel retail business, but to help bring about large‐scale and lasting improvements to all the social ecosystems whose functioning is part of and critical to that business.”     

论科技期刊在市场经济中的价值取向

本文从科技期刊的内容、读者、特点，阐述限科技期刊自身不能完全由市场决定其取舍与发展，应选择和界定其正确的市场价值走向，积极体现认识论绵价值规律；另外，从它的基本特征、基本任务来看它的价值是间接的、无法替代的。因此，不能照搬市场经济运作机制，应当考虑它无法估算的久远的社会价值，在市场经济条件下更重要的是适应整个社会生产力发展。     

A Gini decomposition analysis of inequality in the Czech and Slovak Republics during the transition1

Disposable income inequality, as measured by the Gini coefficient and using the Family Budget Survey data, increased very little, and by a similar amount, from 1989 to 1993 in the Czech Republic and Slovakia. This surprising result is examined with an analysis of changes in the channels of redistribution and Gini decomposition. We find that the sizeable increase in overall inequality due to changes in the wage earnings component is mitigated by changes in the tax and transfer components in both republics. As for the relative effects of government policies, changes in the transfer component contributed more than changes in the tax component to lowering the growth of inequality in the Czech Republic, while the reverse was true for Slovakia.     

Hospital Marketing and Communications Via Social Media

Social media usage by health care organizations has increased dramatically. Findings from this research show that 95% of the top ranked hospitals use social media. The purpose of this study is to examine whether social media usage varies according to size of hospital and types of services provided. Since social media platforms appeal to different groups of people, this prompts the question of whether certain platforms are more appealing to people who partake in different health services. Findings reveal differences in social media usage depending on the services provided by a hospital.     

What Does CEOs’ Pay-for-Performance Reveal About Shareholders’ Attitude Toward Earnings Overstatements?

If overstatements were a symptom of the agency conflict, pay-for-performance sensitivities should have increased in response to the additional penalties for misreporting imposed by SOX. Our finding of their decrease is inconsistent with the view that overstatements were an unintended consequence of incentive pay prior to 2002. To corroborate our interpretation, we show that (i) CEO pay-for-performance sensitivities are higher among firms whose shareholders stand to benefit from overstatements; (ii) this cross-sectional relationship weakens significantly after SOX; and (iii) the within-firm decrease in pay-for-performance sensitivity is most pronounced among firms with high pre-SOX shareholder benefits from overstatements.