内部营销:农业银行基层行不可忽视的一个重要环节

本文通过对农业银行基层行内部营销管理存在的主要问题进行分析 ,指出今后农行实施内部营销管理的途径     

When Targets Strike Back: How Negative Workplace Gossip Triggers Political Acts by Employees

Journal of Business Ethics - This study examines why and when negative workplace gossip promotes self-serving behaviors by the employees being targeted. Using conservation of resources (COR)...     

Can Shareholders Be at Rest after Adopting Clawback Provisions? Evidence from Stock Price Crash Risk

Using a propensity score matched sample and a difference‐in‐differences research design, we find that stock price crash risk increases after a firm voluntarily incorporates clawback provisions in executive officers' compensation contracts. This heightened crash risk is concentrated in adopters that increase upward real activities‐based earnings management and those that reduce the readability of 10‐K reports. Based on cross‐sectional analyses, we also find that the increased crash risk is more pronounced for adopters with high ex ante fraud risk, low‐ability managers, high CEO equity incentives, and low dedicated institutional ownership. Collectively, our results suggest that the clawback adoption per se does not curb managerial opportunism but rather induces managers to use alternative channels for concealing bad news, which may contribute to a greater stock price crash risk; and the increase in crash risk is more likely in cases where incentives are strong or monitoring is weak. Our results should be of interest to regulators and policymakers considering the effects of clawback adoption on the investing public.     

数字经济下的转换成本对市场竞争的影响分析

转换成本可以通过市场力量和企业的策略性行为对市场竞争产生重要影响,因此成为竞争执法机构竞争评估的重点考察因素,而当前数字经济具有的网络效应和多归属等特征使得转换成本对市场竞争的影响更加复杂。本文首先从经济学角度剖析转换成本的定义、起源与分类,而后考察转换成本与网络效应和多归属之间的关系,最后研究转换成本对市场竞争的影响、系统论述转换成本在数字经济下可能引起的竞争关注。     

Does distance matter in foreign direct investment sub-national location choice? Evidence from China

Multinational enterprises (MNEs) make investment decisions according to the distance factors at a sub-national level. This paper made estimates using the gravity model with provincial foreign direct investment (FDI) data from 2000 to 2012 and employed three concepts of distance. Our empirical results indicate that geographic distance and cultural distance have significant negative effects on FDI flow, whereas economic distance has a significant positive effect. It suggests that FDI prefers to locate in regions that are geographically and culturally close but economically distant from the home country, which further implies that FDI in China is dominated by vertical FDI. Our findings suggest that Chinese provincial governments should place emphasis on attracting FDI from culturally close countries and provide institutional support to encourage and promote horizontal FDI.     

两个不同成本结构订货商的供应链协调问题

考虑一个供应商与两个不同成本结构的订货商之间的供应链协调问题。已有的模型是从销售商的角度出发的,现试从供应商的角度来实现双方的合作,从供应链的整体达到进一步的优化,最后简单地用算例分析了本模型的优越性。     

深入剖析Compiere ERP & CRM数据模型的研究

设计一个成熟稳定的ERP系统的关键是创建通用的数据模型框架和能够适应企业业务流程的软件体系。本文通过"报价-发票"业务流程中的销售订单业务深入分析Compiere ERP & CRM(Web Application版本)的通用数据模型及其动态数据字典设计思想,为企业导入应用和客户化定制提供基本思路。     

美国联邦政府单一审计制度及其借鉴意义

单一审计制度是美国联邦政府的一项重要审计制度。《单一审计法》对美国联邦政府转移支付审计制度进行了详细的规定。本文介绍了单一审计制度,同时结合我国转移支付审计的实际情况,提出了我国在转移支付审计方面应注意的问题,以及如何进一步改进的建议。     

Energy price shocks and external balances

This paper studies the impact of a wide set of energy price shocks on external balances using a two‐country framework comprising multiple sectors and endogenous energy production with convex costs. The paper disentangles different demand and supply shocks in the energy market through their distinct impact on external balances. It provides a theoretical confirmation of Kilian et al. (2009) and a theoretical foundation to the determining role of the non‐energy trade balance in the transmission of energy price shocks. The presence of durables also highlights the immediate channel through which energy prices impact the non‐energy trade balance.     

全球化趋势下美日银行业制度和产业结构比较研究

本文基于不同的历史背景和社会环境比较分析了美国和日本银行业的制度演变和改革;同时对比研究了两种制度下美日银行业的产业结构。研究表明,在全球化趋势下,两国银行业越来越走向趋同,普遍地向多元化综合经营的寡头企业转变。大银行的规模和集中度不断提高,绩效不断改善,集中垄断趋势逐渐增强。美国银行业的整体实力趋于上升,日本银行业有下滑的倾向,随着世界经济的波动和复苏,两国银行业仍旧会呈现此消彼长的竞争现象。