Two‐sample nonparametric estimation of intergenerational income mobility in the United States and Sweden

We estimate intergenerational income mobility in the US and Sweden, using a new nonparametric approach. The approach addresses several empirical issues raised in the literature and applies when other estimators are infeasible. We argue that previous estimates of income mobility conceal the heterogeneous nature of the transmission mechanism by keeping mobility constant across families. The striking differences we find between mobility patterns across family backgrounds, captured by father's education, lead us to question the conventional result that intergenerational transmission of earnings is weaker in Sweden than in the United States, for important parts of the population.     

几种激励理论在薪酬管理中的应用

激励理论在薪酬管理中有着直接的应用,在制定薪酬政策时必须遵循这些理论所提出的一些观点。应该在薪酬管理中充分运用这些理论,以提高我们薪酬管理的质量。公平理论、双因素理论、期望理论等激励理论也要经常应用。     

过度竞争、进入壁垒与流通组织优化

过度竞争是流通产业健康运行的重要障碍。文章从产品同质性和产品差异化两个角度,运用扩展的伯川德模型和萨洛普模型,分析了过度竞争在流通产业中出现的必然性,即流通产业自由进入的特点决定了过度竞争的存在。然后运用斯塔尔博格模型,采用跨期分析,指出了流通企业选择合适的投资水平可以阻止潜在进入者,避免过度竞争的发生。最后,提出了优化流通组织的建议。     

论微观经济基础下增值税转型的理想选择

本文从微观经济角度研究理想状态下企业对不同类型增值税的选择.研究表明,理想状态下,收入型与消费型增值税对企业利润的影响无差异且优于生产型增值税;而不同类型增值税对企业净现金流的影响优化排序是消费型、收入型、生产型,且生产型增值税的价外计税方法优于价内计税方法.总之,消费型增值税是企业的理想选择.     

Paths of evolution for the Chinese migrant entrepreneurship: a multiple case analysis in Italy

Chinese diaspora is one of the most important areas in the field of immigrant entrepreneurship and the Chinese case is, for absolute numbers, entrepreneurship rates and scientific attention, one of the most significant phenomena in the world and in Italy. While much of the literature on the topic focuses on ethnic networks and social ties, there is a lack of studies that acknowledge the role of business networks in the later growth of migrant entrepreneurship, when the importance of social ties within the ethnic community diminishes. This paper tries to answer the following research question: Which is the role of ethnic networks and business networks in the path of evolution of Chinese migrant entrepreneurship? Thus, the paper analyses the structure and characteristics of ethnic networks and business networks and the role of each in the growth and evolution of Chinese migrant entrepreneurship. Our research considers business networks as the main focus of analysis that may replace social ties in consolidating insidership in new business settings and in finding new opportunities. A qualitative methodology is adopted, namely a multiple case study. Five cases of individual Chinese companies settled in a specific area are presented, for which the networks in which they are involved are traced and analysed. The case analysis shows that in the evolution of Chinese migrant entrepreneurship, ethnic networks are very important in the early phases of the business, but the role of cross-cultural business networks becomes relevant for further development. Implications—managerial and for policy makers—are highlighted and discussed.     

Taking Actively Advantage of MNCs’ Presence

In this paper, not only do we posit that the presence of a multinational corporation may entail significant benefits for the host economy and local firms’ performance, but also that these benefits can be actively sought and dynamically reinforced by local firms through the development of intense, embedded customer–supplier relationships. Building on the relational view, we argue that this may happen through the commitment of resources to relation-specific investments. Our hypotheses find support in a sample of SMEs suppliers of ST Microelectronics, the fourth largest producer of microelectronic components in the world. We show that by making relation-specific investments, local firms can grow quantitatively and qualitatively, improve their innovativeness, and acquire new clients.     

面向应用的《电子商务概论》课程教学模式研究

根据"电子商务概论"课程的特点,基于专业定位,提出了新型的模块化教学模式,重在培养学生解决实际问题和创新的能力,实现课程与社会实际需求的对接。     

对构建我国所得税会计准则相关问题的探讨

构建高质量的所得税会计准则既要考虑所得税会计准则国际化的策略,又要注意协调与相关会计标准的关系.论文在对所得税事项的实质及其财务影响进行剖析的基础上,探讨了我国所得税会计准则的目标、原则;在对相关因素进行分析、权衡的基础上,对所得税会计准则的定位、会计方法选择提出明确意见.这些问题不仅涉及所得税会计准则的主要内容,而且关系到所得税会计准则的质量.     

工程项目四要素集成管理能力评价体系研究

集成管理是确保工程项目取得成功的重要工作,而其核心则是项目范围、质量、成本和时间这四要素的集成管理。由于管理能力是实现管理工作的关键,因此本文以研究工程项目四要素集成管理能力的影响因素为主要内容。基于已有的研究成果进行问卷设计,通过对问卷调查数据进行因子分析,找出了工程项目过程管理能力、组织管理能力和信息管理能力三个维度所涉及的影响因素。进而通过相关性分析明确了三个维度之间的关系,最终给出了工程项目四要素集成管理能力的构成要素及内部结构,从而为开展该能力的评价提供了理论基础。