外企也人情

制度是死的,人是活的。在制度的刚性和人的 灵活性之间,常常需要做出平衡。作为管理者,如 果不考虑实际情况,把制度当做教条,虽然捍卫了 制度,但却可能伤害了公司的利益。但什么情况下 可以灵活,灵活到什么程度,这也应该算是一种必 备的管理智慧吧。     

Discussion of “The Psychology of Billing”

Hansen, Jackson, Schaefer, and Stewart (2018) examine the effects of three contextual features on tax professionals’ billing decisions in a case involving issue‐specific tax research. In this discussion, we present a tax fee model. In contrast to determining a bill, our model views tax fees in a more comprehensive perspective. We subsequently use this model to discuss the design choices and limitations of their study and to provide suggestions for future research.     

Discovering your authentic leadership

The ongoing problems in business leadership over the past five years have underscored the need for a new kind of leader in the twenty-first century: the authentic leader. Author Bill George, a Harvard Business School professor and the former chairman and CEO of Medtronic, and his colleagues, conducted the largest leadership development study ever undertaken. They interviewed 125 business leaders from different racial, religious, national, and socioeconomic backgrounds to understand how leaders become and remain authentic. Their interviews showed that you do not have to be born with any particular characteristics or traits to lead. You also do not have to be at the top of your organization. Anyone can learn to be an authentic leader. The journey begins with leaders understanding their life stories. Authentic leaders frame their stories in ways that allow them to see themselves not as passive observers but as individuals who learn from their experiences. These leaders make time to examine their experiences and to reflect on them, and in doing so they grow as individuals and as leaders. Authentic leaders also work hard at developing self-awareness through persistent and often courageous self-exploration. Denial can be the greatest hurdle that leaders face in becoming self-aware, but authentic leaders ask for, and listen to, honest feedback. They also use formal and informal support networks to help them stay grounded and lead integrated lives. The authors argue that achieving business results over a sustained period of time is the ultimate mark of authentic leadership. It may be possible to drive short-term outcomes without being authentic, but authentic leadership is the only way to create long-term results.     

Ownership change,institutional development and performance

This paper conducts a cross-country empirical study of the impact of institutions and agency conflicts on ownership reforms and their implications for changes in performance and efficiency. We examine two main questions. First, we evaluate the effects of certain property rights and institutional quality measures on performance and efficiency. We find that property rights and contracting rights protections contribute to stronger post-privatization performance. Second, we ask whether sectors undergoing changes from state to private ownership exhibit better or worse performance than sectors remaining public. We find an insignificant effect of privatization in ordinary least squares estimates and a negative short-term effect after correcting for endogeneity of privatization decisions that disappears in the long run, consistent with recently privatized enterprises facing short-run costs of restructuring and the challenges of mitigating agency and expropriation concerns.     

War and Tourism: The Banal Geographies of Security in Colombia's “Retaking”

This paper explores the discourses and practices of state securitisation that Colombia underwent during the last decade. By focusing on the imaginative geographies of security resulting from the unexpected couplings of war and tourism in the country, it delves into the everyday and highly uneven spaces of (in)security forged by the Democratic Security regime. It shows how a feminist take on the geopolitics of war and peace offers a better understanding of the making and unmaking of banal spaces of security and their role in the production of hegemonic state formations in Colombia.     

Strategic Implications of Alliances and Other Linkages of Leading Telecom Operators in Brazil: Network and International Perspectives

In response to competitive pressures created by privatization, telecom firms in developing countries are establishing alliances and other types of linkages—mergers and acquisitions—with foreign partners to ensure customer competitive advantages in global markets. However, there have been very few studies on the alliances of telecom operators in Brazil, an increasingly important BRIC. This article presents the results of research that aimed to fill this gap by identifying, from a network/international perspective, the opportunities/threats created by the relevant linkages of leading telecom operators in Brazil. The results suggest that acquisitions—and especially alliance-type linkages with foreign partners—have created opportunities for boosting performance, in keeping with their new strategic profile.     

African Entrepreneurs and International Coordination in Petty Businesses: The Case of Low-End Mobile Phones Sourcing in Hong Kong

Abstract

This paper examines the contribution of African entrepreneurs to world trade through global coordination. Unlike the multinational giants which earn impressive profit through global sourcing, small African entrepreneurs survive by identifying opportunities in petty businesses and exploiting narrow profit margin. Through careful economic calculation, they buy low-end goods from one part of the globe and sell them in the other part. Their self-interest activities enhance global well-being. This paper begins with an Austrian perspective of international entrepreneurship and global coordination. The theory is illustrated by African entrepreneurs who source Shenzhen-made mobile phones in Hong Kong and sell them in Africa. By arbitraging price differentials, they earn pure entrepreneurial profit. A detailed case study of the global coordination of a Tanzanian entrepreneur will be presented. This paper concludes that, as a result of the effort of African entrepreneurs, low-end mobile phones manufactured in Shenzhen are shipped to Hong Kong and consumed by people in Tanzania, bringing benefits to all parties concerned. The case study fully illustrates the principle of the ‘invisible hand’ in the global market.     

Mapping leisure shopping trip decision making: validation of the CNET interview protocol

Qualitative research methods can provide an in-depth understanding of how people come to certain decisions, providing valuable input to ground behavioural assumptions in activity-based travel demand models and to implement high impact policy measures to change travel behaviour. The CNET interview protocol is a semi-structured personal interview method to elicit the mental representation of individuals’ decision making. There is a risk of bias caused by the interviewer’s interpretation of the respondents’ answers. Therefore, the quality of the CNET interview protocol is assessed by evaluating its trustworthiness using intercoder reliability tests. Krippendorff’s alpha is identified as the most appropriate measure. The intercoder reliability is sufficiently high. Consequently, the CNET interview protocol can be considered a valid method to measure and map individuals’ considerations in complex spatio-temporal decision problems.     

Risk choice and emotional experience: a multi-level comparison between active and passive decision-making

Abstract

Previous studies have consistently indicated the important role of emotional experience in decision-making. While both active and passive decision-making coexist in our daily lives, whether and how active and passive decision-making induce different emotional experience remains unclear. In the present research we conduct three studies to examine differences in emotional experience associated with active and passive decisions at multiple levels. First, at the individual level, using both active and passive modes of the Balloon Analog Risk Task in a laboratory behavior study, we demonstrate that active decision-making is associated with more positive emotional experience compared to passive decision-making, including more happiness, less distress, a greater sense of control, and a stronger sense of achievement. Second, at the neural level, we use functional magnetic resonance imaging and find greater activation in the brain’s emotional circuits during active decisions compared to passive decisions, regardless of the decision outcomes. Finally, at the population level, we conduct a large-scale survey to capture the perception of emotional experience during real-world active and passive decisions, and our results confirm that active decisions engender a greater sense of achievement and sense of control and people prefer active decisions to passive decisions. These findings provide valuable insights into the role of emotion experience in decision-making research and practices.