供应链在逆向物流下的最优库存比较研究

供应链中的库存协调是供应链管理的一项重要工作。文中分析研究了由一个供应商和一个生产商组成的供应链在集成条件下和分散条件下的最优库存,并求解在一种逆向物流情况下,能有效提高供应链整体效率的库存。     

人工智能对审计行业的影响及对策研究

人工智能的发展给审计行业带来了新的挑战.为了让从业人员更清晰地认识人工智能给审计行业带来的发展机遇及风险,文章对人工智能的特点和人工智能应用于审计行业的优势与局限性进行了分析,并就审计行业如何利用好人工智能提出了相应的对策建议.     

文莱金融发展与经济增长的关系研判——基于资源依赖型国家视角

文莱经济增长得益于油气产业,其石油部门生产总值约占GDP的60%,针对文莱这一石油资源依赖型国家,其金融发展与经济增长的关系还有待检验。实证研究表明:一是短期内金融发展对文莱整体经济、石油部门经济增长作用不显著或呈负向作用;二是短期内金融发展市场化程度与文莱非石油部门经济增长显著负相关;三是长期来看,金融发展对文莱整体经济、石油部门经济、非石油部门经济增长均会起到促进作用。研究认为,文莱应加快经济结构转型,促进多元化经济发展;进一步发展特色金融,助力经济增长;加大技术和人才支持,引导私营部门良性发展。     

Optimal policies for sin goods and health care: Tax or subsidy?

In this paper, we examine the optimal policies for sin goods and health care in a two-period economy. Individuals are myopic in the sense that they undervalue the utilities of future consumption and health quality. When investing in health care in the second period, individuals who have previously made myopic decisions may persist in their shortsighted consumption plans (persistent error) or recognize their mistakes (dual self). We show that, for persistent-error myopes, the first-best policy mix requires a subsidy on savings and a tax on sin goods. The health care should be taxed (subsidized) if the degree of myopia concerning future consumption is larger (smaller) than that concerning health quality. For dual-self myopes, the optimal policy for sin goods can be either a tax or a subsidy, depending on the relative degrees of myopia and the property of the health quality function.     

Nursing staff intentions to continuously use a blended e-learning system from an integrative perspective

The blended e-learning system (BELS), combining face-to-face classes with e-learning modules, is now widely used in education. The primary purpose of this research was to investigate the factors affecting nurses’ behavioral intentions of using the BELS. We synthesized the technology acceptance model, the information system (IS) success model, and perceived enjoyment (PE) into a hypothesized model to discuss and predict nurses’ intentions of using the BELS continuously. Self-reporting questionnaires were distributed to district hospitals and regional hospitals in central Taiwan. From the 800 distributed questionnaires, we received 557 completed questionnaires, yielding a response rate of 69.6%. Structural equation modeling was used to show that information quality, system quality, and service quality significantly affect perceived usefulness (PU) and the perceived ease of use (PEOU). The effect of service quality on PU, however, was not significant. PU, PEOU, and PE were significantly related to the attitude, and indirectly, to the behavioral intention of using the BELS. This research contributed to the literature by (1) identifying the IS success model (information quality, system quality, and service quality) and PE as antecedents of BELS usage; (2) advancing the theoretical development of behavioral intention regarding nurses’ use of the BELS; (3) providing empirical support for the effects of external factors on the PU and PEOU, which lead to attitude and behavioral intention of usage; and (4) providing hospital managers with a reference for assessing future developments and approaches to promote the BELS.     

Boom‐Baby CEOs,Career Experience,and Risk Taking: A Natural Experiment Using Chinese CEOs’ Growth Paths

China's economy represents a unique experimental environment, in that it has undergone a successful transformation from a planned to a more open system. Leveraging this natural experimental setting, this study examines the impacts of CEOs’ formative experiences on their risk‐taking behavior. Two events likely constitute formative experiences for CEOs: economic reforms that commenced in 1978 and their prior career experiences. In turn, CEOs’ risk tolerance attitudes likely reflect the influences of these significant events. The results show that CEOs who experienced economic reforms in their early adult life exhibit higher risk‐taking likelihood and greater risk tolerance than those who grew up during the planned economy era. Furthermore, firm performance achieved by CEOs’ risk taking is significantly better when CEOs originally started working in and then remained within business sectors.     

Mobile Corporate Social Responsibility (mCSR): Examining Publics’ Responses to CSR-Based Initiatives in Natural Disasters

As social media use on mobile devices has been integrated in people’s daily lives, corporations began to target the publics on corporate social responsibility (CSR) activities on mobile devices. In the context of a natural disaster, this study examines how publics respond to CSR-based initiatives by way of mobile corporate social responsibility (mCSR), including gratifications, social media engagement, perceived CSR motives, and the relationship outcomes as associated with mCSR practice. An online survey was conducted by sampling with 1,433 nationally representative adults in the United States. Findings indicated that four broad types of gratification, such as technological convenience, social interaction, recreation, and information exchange, significantly influenced relationship outcomes such as satisfaction, commitment, distrust, trust, and control mutuality. Results also demonstrated that perceived CSR motives and social media engagement on mobile devices were significantly related to relationship outcomes, providing empirical evidence for the important role that potential mCSR communications can play in engaging publics and cultivating relationships during natural disasters.     

The Death and Revival of Usury in China: An Institutional Analysis

The practice of usury has recently provoked an intense debate in China. While the practice is widely condemned, prominent figures have sought to legitimize it with economic analysis. The institutional competition between ancient usury and modern money and banking has persisted for centuries and seems far from ending. This article examines the institutional factors underpinning the revival of usury in China after a thirty-year stretch (1948–1978), during which the practice had virtually disappeared. The revival of usury is attributed mainly to a pattern of uneven development in China. Usury, by its nature, is a drag on economic productivity and a source of social discord. As China endeavors to achieve a more broad-based human flourishing, the practice of usury must be prohibited strictly once more.