物联网：发展、应用及关键技术

近年来物联网技术受到了人们的广泛关注。目前,物联网已成为 许多国家的重要发展战略,也是我国“十二五”规划的重点之一。首先解析了物联网的基本 概念,并说明其与互联网概念的关系和本质区别;其次介绍了物联网的发展历程和国内外研 究现状;然后给出了物联网的系统框架并归纳了物联网涉及的关键技术,并举例说明物联网 在智能用电、智能交通、智能家居和农业生产等生产生活领域中的应用;最后指出物联网在 未来发展中面临的问题,并为我国物联网的发展提出了一些建议。     

会计要素属性与企业利润关联性研究——基于广西工业企业的经验数据

本文基于2013~2017年广西统计年鉴数据,利用灰色关联法对广西规模工业企业会计要素的流动性、权益性和损益性与企业利润的关联性进行实证研究。研究发现,不同会计要素对企业利润影响程度不同:从流动性维度看,固定资产与流动资产对利润的关联性影响程度几乎相同;从权益性维度看,所有者权益对利润的关联性影响程度超过对负债的影响程度;从损益性维度看,主营业务收入对利润的关联性影响显著高于成本费用。     

SEASONED EQUITY ISSUERS’ R&D INVESTMENTS: SIGNALING OR OVEROPTIMISM

It is well known that investors often react negatively to the announcements of seasoned equity offerings (SEOs). We posit that issuers can use positive discretionary (higher than expected) R&D investments before the SEO to signal their investment prospects to mitigate the negative announcement effect. Alternatively, positive discretionary R&D may be attributed to managerial overoptimism about future returns of R&D investments. We find strong support for the signaling hypothesis among high‐tech issuers: investors respond more favorably to the SEO announcements of high‐tech issuers with positive discretionary R&D; these issuers are more likely to use new capital in future R&D and they produce better post‐SEO operating performance. In contrast, we find some evidence of managerial overoptimism among low‐tech issuers: investors tend to penalize low‐tech firms with positive discretionary R&D at SEO announcements; they are more likely to hold new capital as cash and they fail to produce better post‐SEO operating performance.     

我国“血荒”问题的行为经济学视角研究

近年来血荒问题日益严重,社会矛盾突出,严重影响了社会总效益.本文引入有限理性经济人的假设,从行为经济学的角度分析社会个体不愿献血的原因.同时为了更清晰地说明人们无偿献血的净收益,本文引入成本效益理论,建立成本、效益模型;从行为经济学的角度分析并提出了如何解决血荒问题的建议:提高医疗卫生水平;加大新闻报道宣传力度;引入参照系;完善用血补助机制;优化奖励方式;透明化公共用血机制等.     

市场和政府:扩大内需的约束条件

七次降息未能扭转通货紧缩现象,其原因在于以间接融资为主的金融市场,利率机制自发调节存在 失灵的区域,而宏观调控缺乏运作的基础,也存在盲目性。应加快利率市场化进程,促进金融市场直接融 资的迅速发展,才能有效实现币值稳定和经济增长。     

知识操纵行为意向影响因素研究

知识（尤其是隐性知识）是员工生存和发展的关键资源,知识权利的不完全性决定了知识交换中不可避免地存在欺骗、偷盗、投机等失范行为。在协同创新过程中,知识型员工既相互合作又彼此竞争。除采取知识共享和知识隐藏两种策略外,员工通常会选择折中的、柔性知识操纵策略管理个体知识。由此,界定知识操纵内涵,剖析其自利性、欺骗性、不确定性和隐蔽性4个特点。在此基础上,选择扎根理论方法,通过对68名知识型员工访谈数据进行编码,构建由本体、主体、客体、载体、动机、环境、契合7个主范畴组成的知识操纵影响因素概念模型。最后,围绕知识操纵治理,提出优化创新任务属性、发挥知识操纵对象能动作用、选择高效知识管理载体、培养员工利他特质、营造协同创新环境、提高员工契合度等启示。     

How CEO hubris affects corporate social (ir)responsibility

Grounded in the upper echelons perspective and stakeholder theory, this study establishes a link between CEO hubris and corporate social responsibility (CSR). We first develop the theoretical argument that CEO hubris is negatively related to a firm's socially responsible activities but positively related to its socially irresponsible activities. We then explore the boundary conditions of hubris effects and how these relationships are moderated by resource dependence mechanisms. With a longitudinal dataset of S&P 1500 index firms for the period 2001–2010, we find that the relationship between CEO hubris and CSR is weakened when the firm depends more on stakeholders for resources, such as when its internal resource endowments are diminished as indicated by firm size and slack, and when the external market becomes more uncertain and competitive. The implications of our findings for upper echelons theory and the CSR research are discussed. Copyright © 2014 John Wiley & Sons, Ltd.     

盈余管理与企业竞争力

本文以盈余管理的客观性和中性的价值取向为基础,初步探讨了目前我国盈余管理的相关问题及对策,认为盈余管理对提高企业竞争力有着积极的作用,只有认识盈余管理的积极作用并加以正确的引导,对其有害的部分加以监控或治理,才有利于提高企业的竞争力,以确保企业可持续发展的战略。     

Managing Technological,Sociopolitical, and Institutional Change in the New Normal

A New Normal environment for business has emerged in the years after the 2008 financial crisis based on numerous changes in the world's economic, technological, demographic, and sociopolitical factors. This combination of changes has created a New Normal environment for firms with major implications for managers, strategists, and entrepreneurs alike. It has resulted in an environment with new challenges and opportunities that are considerably different from what firms had to contend with in the years previous. In this paper, we present the main changes that characterize the current New Normal business environment and highlight some key implications for strategy and management. Then, we present the nine articles in this special issue dealing with different dimensions of this new environment for firms. Subsequently, we outline some future research questions that could help to advance our knowledge of the New Normal environment and its implications for firms and management theories. In examining the New Normal, it is important to be reminded that the world is indeed round and even small actions on one side of the globe can have a major impact on organizations on the other side of the globe.     

浅析资本弱化与外资避税

随着现代资本结构理论的发展,国内外企业都在学习如何在实务中对其加以灵活应用,使企业价值最大化.资本弱化就是这样一种应用,其目的在于企业通过资本结构安排,改变其纳税义务,起到避税的作用.目前,来自发达国家的外资企业在这一避税手法的使用上已达到了十分成熟的阶段,再加上我国现行税制框架尚未对资本弱化进行识别、规范和控制,造成了我国大量的税收利益流失.另外,在我国已逐渐认识到问题的紧迫性的情况下,如何进行监管和控制也是一个很大的技术难题.