Fundraising and Optimal Policy Rules

This paper develops a simple spatial model of fundraising, in which charities select a target population to solicit donations. First, we show that in a competitive charity market without any intervention, the number of charities in the market and/or the overall net funds raised by charities may be suboptimal. Next, we analyze whether a social planner can prevent such shortcomings and show that a regulatory mechanism can be designed to achieve socially desirable outcomes. In contrast to the previous literature, our model does not necessarily produce monopoly as the optimal market structure. We show that if fixed costs associated with establishing charities are sufficiently low, then the optimal market structure is not a monopoly. Given the importance of the trade‐off between the volume and variety of charitable services, we argue that this result may be of particular interest to policy makers.     

User Requirements for Not-For-Profit Entity Financial Reporting: An International Comparison

This study investigates the not-for-profit (NFP) external financial reporting regulatory environments of the US, the UK, Canada and New Zealand and compares them with that of Australia. It finds a lack of clarity in the definition of a NFP entity under Australian accounting standards. The study also identifies various types of information that earlier research and the guidance in other countries suggest are useful to the users of NFP entities' financial statements. This information is not currently required under Australian accounting standards.     

责任式创新研究的时空向度透视与知识框架建构

在科技社会深度融合发展的背景下,聚焦责任式创新,以2009―2020年WOS和CNKI数据库中879篇文献为样本,综合运用文献计量分析、因子分析和多维尺度分析,从时间和空间视角探索责任式创新研究的外部特征、热点内容、前沿趋势,并构建该领域知识框架。研究结果表明：①近12年国内外研究发文量总体呈上升趋势,但国内研究热度较低且尚处于初始阶段,国外科研合作网络紧密,积极推动该领域研究发展,同时该领域研究呈现跨学科特征,并逐渐形成学科交叉下的知识流动路径;②研究热点可分为4个方面,即内涵及理论框架构建研究,责任式创新与利益相关者参与研究,责任式创新跨界结合研究,责任式创新方法、实践及评估研究,研究前沿趋势可分为3个方面,即责任式创新与伦理规范研究、责任式创新与新兴技术治理研究、责任式创新的社会嵌入与政治议程研究;③基于因子分析和多维尺度分析,构建责任式创新的“情境―理论内涵―干预―机制―结果”CTIMO知识框架。最后,从责任式创新的制度情境、实践及扩散、利益相关者管理、组织层面评估等方面提出未来研究展望。     

国有企业成本管理问题及对策分析

在新形势下,国有企业面对的市场竞争愈加激烈,在经营过程中产生的风险也有所增加,因此,国有企业应当不断强化成本管理工作,实现企业市场竞争力的提升。企业在经营过程中必然会产生一定的成本支出,如何有效控制成本,获得较大的经济利益,是国有企业需要重视的问题。国有企业需要正视成本管理中存在的问题,深入分析其原因,并通过有效措施对其进行解决,提升成本管理水平。本文主要分析了国有企业成本管理的重要性以及现阶段成本管理存在的问题,并且提出了相应的解决对策。     

企业技术创新模式影响因素分析论证

通过分析企业自身状况、引进技术状况、产业状况和社会环境因素,对企业技术创新模式的影响因素进行分析论证,以此对企业选择创新模式提供借鉴。     

Systemic justice and burnout: A multilevel model

With the aim of extending organisational justice research to embrace significant and enduring aspects of the workplace context, this study examines organisational culture and human resource management (HRM) as constitutive dimensions of systemic justice and relates them to employee health. Bridging organisational justice, HRM, organisational culture, and occupational health research, we advance and test a multilevel model relating systemic justice to burnout. Data collected from 60 organisations; 89 employee groups; and 1,976 employees provide support for the hypothesised relationships between justice‐oriented culture, in terms of organisational values and group culture, and justice‐oriented HRM. In turn, justice‐oriented HRM related directly to employee burnout and indirectly through employee perceived job control and supervisor social support.     

Public–Private Sector Wage Gap in Australia: Variation along the Distribution

Previous research on public–private wage differentials in Australia has focused on the mean of the conditional wage distribution. Using six waves of the Household, Income and Labour Dynamics in Australia survey, this study employs quantile regressions to examine whether the sectoral wage effect varies along the wage distribution. For females, public sector wage premiums are relatively stable for almost the entire distribution. For males, they decrease monotonically and are negative for the top half of the distribution. The decomposition results show that the observed differences in individuals and job characteristics explain a substantial proportion of the sectoral wage gap.     

Corruption,growth, and growth volatility

While the existing studies focus on the corruption–growth relationship, this paper introduces a new focus involving corruption and growth volatility. The Ehrlich–Lui (1999) framework provides the theoretical background of the paper, which produces testable hypotheses regarding the corruption–growth and the corruption–growth volatility relationship. The cross-section dataset that is used in the empirical analysis contains 121 developed and developing countries. In terms of the relationship between the governance-related variables and growth rates, only corruption control and government effectiveness significantly and adversely affect the average growth rate. Regarding the relationship between growth volatility and governance-related variables, the results suggest that higher corruption control, expropriation risk control, government effectiveness, and government consumption decrease growth volatility.     

多关系条件下多代理人行为分析与激励机制设计

针对多个代理人之间存在多种关系———竞争、合作和中立的情况,建立了信息对称和信息非对称条件下的多代理人行为选择模型,通过模型求解与模拟计算分析多关系条件下多代理人的行为选择和委托人的最优选择或激励机制。结果表明:信息对称条件下,员工薪酬与员工间的竞争程度无关,但合作关系更能激励员工努力工作;信息非对称条件下,员工间关系影响其薪酬和企业利润,合作关系下的企业总收益比其他关系下的企业收益高,员工间的合作关系会影响并提高处于其他关系下员工的努力程度。最后提出:企业面对多员工管理问题时应尽量构建合作的工作环境,以减小员工工作努力程度的不确定性、实现利益最大化。