高盛：为私利不择手段

高盛首席执行官贝兰克梵在5月份的年度会议上说：＂人们已经把矛头指向高盛的核心价值观——我们如何对待客户。＂真实的谎言2007年初,房市危机恶化,高盛却忙于出售其长期客户华盛顿互惠银行所发行的,极具风险的抵押贷款相关证券。     

A content analysis of auditors' reports on IT internal control weaknesses: The comparative advantages of an automated approach to control weakness identification

We employ an automated content analysis approach to provide a snapshot of the terminology auditors actually use to describe information technology weaknesses (ITWs). We develop and use a dictionary based on textual analysis of auditors' reports on internal control filed under Section 404 of the Sarbanes–Oxley Act from 2004 to 2009. Using the dictionary with content analysis software led to the identification of 14 categories of ITWs in order of decreasing frequency of occurrence: (1) access, (2) monitoring, (3) design issues, (4) change and development, (5) end-user computing, (6) segregation of incompatible functions, (7) policies, (8) documentation, (9) masterfiles, (10) backup, (11) staffing sufficiency and competency, (12) security (other than over access), (13) outsourcing and (14) operations. The use of automated content analysis methodology also helped us identify potential disconnects between terminology used in auditors' reports and that used in published frameworks and guidelines. We provide the dictionary and discuss the methodology used in creating and applying the dictionary to the analysis of the textual content of auditors' reports on internal control, including the advantages and limitations of automated ITW identification.     

Using Patents In Growth Models

This paper argues that macroeconomic models of endogenous growth driven by technological change could be much improved by drawing lessons from the microeconomic literature of intellectual property design. Growth models use overly simplistic and sometimes incorrect assumptions regarding the intellectual property regime. Microeconomic theory and empirical work are reviewed to demonstrate that determining optimal intellectual property design is complex and has important implications for firm behavior and performance. Considering the question of intellectual property design in a dynamic general equilibrium model should yield important insights about how intellectual property impacts growth and welfare.     

Einzelbesprechungen

Ohne Zusammenfassung     

The financial crisis and trade—key impacts,interactions, and outcomes

The international financial crisis has been felt acutely in international trade. This article looks at the extent of the fall in trade and its impacts in major world exporters and sectors of industry. The article finds that the effects of the crisis have been far from homogeneous, with certain sectors more heavily impacted than others. In particular, electronics and transport equipment have seen large falls in trade, with base metals and machinery also strongly affected. Furthermore, certain countries have seen greater impacts than others. In particular, China saw relatively lower falls in trade than the other countries covered, contributing to an increase in the emerging world's share of global trade. Finally, the article looks at two key elements hypothesized as motors of the extensive trade fall—the fragmentation of production and the contraction in trade finance. It finds evidence that both were important to the impacts of the crisis on trade, although falls in GDP were the main driver. © 2011 Wiley Periodicals, Inc.     

Is It Only Good? The Dark Side of Leadership for Creativity and Innovation

It is assumed that leaders are essential in shaping and facilitating successful innovation and creativity in organizations. Both through direct leadership behaviors (e.g., by vision formulation) and through more indirect leadership behaviors (e.g., by role modeling). While these leadership behaviors seem both positive and productive, they may also hold risks of unintended, adverse results. In the current article, two ways are proposed in which this may occur: through contradictory leadership behaviors and a too‐much‐of‐a‐good‐thing effect. Future research in and awareness of the potential dark sides to leadership for creativity and innovation are warranted.     

食品与农业中的转基因生物:现状与前景

1概念 转基因生物(GMO)是现代农业中一个已被普遍接受的现实问题,也是公众十分关注的问题,政治家们必须考虑到这一点.联合国粮农组织(FAO)已认识到这门新技术的巨大潜力及其复杂性.