有限责任合伙对会计师事务所组织形式规范的意义及立法建议

我国有限责任合伙立法对注册会计师行业的重要意义(一)寻求适应行业发展规律要求的市场主体我国对会计师事务所等专业服务机构组织形式的法律规定,主要体现在行业法律当中。如《注册会计师法》中规定了合伙和负有限责任的法人两种形式,即会计师事务所可以按照《公司法》下的有限责任公司发起设立。而国外的专业服务组织的发展实践表明,以融资便利为内在属性的公司与以专业人士倚重个人技能与合作为特点的专业服务机构之间存在本质的区别。我国目前“资合”形态的专业服务机构内部管理上的诸多矛盾,已经成为阻碍我国职业组织健康发展的障碍。…     

Development and Validation of a Forced Choice Emotional Intelligence Measure for Chinese Respondents in Hong Kong

Emotional intelligence (EI) has been an emerging topic for psychological, educational, and management researchers and consultants in recent years. Unfortunately, there have been relatively few empirical studies on EI conducted with scientific rigor, especially in Asia. A recent study clarified the definition of EI as a set of mental abilities related to emotions, and developed a self-report EI measure by demonstrating the relationships between EI and life satisfaction, job performance, and job satisfaction for Chinese respondents. To facilitate future EI research and EI-related human resource practices in Asia, we develop an alternative EI measure in this series of four studies using forced choice items. Scenarios with alternative responses showing different levels of EI were generated in the first study, and 20 items were selected empirically. In the second study, pairs of abilities were generated and 20 EI items were paired with various ability facets. In the third study, we examined the social desirability of the 40 items developed in the first two studies. In the fourth study, these 40 EI items were cross-validated. The results indicated that this forced choice EI-scale had acceptable convergent, discriminant and predictive validity using life satisfaction, job performance, and job satisfaction as criterion variables. We discussed the implications of our findings in the conclusion.     

论我国的董事责任保险制度

2001年1月,中国平安保险股份有限公司在中国保险市场上首次推出“公司董事及高级职员责任保险”,其引发了保险业、法律界、各大公司的普遍关注;然而时至今日“公司董事及高级职员责任保险”却推行缓慢。本文试图在肯定该项制度价值的同时,从制度本身、经济、法律三个层面冷静思考该项制度的价值局限和在我国建立和推行的现实障碍;并结合美国、日本的董事责任保险制度,对我国董事责任保险制度的设计作一些初步的思考。     

The impact of online user reviews on hotel room sales

Despite hospitality and tourism researchers’ recent attempts on examining different aspects of online word-of-mouth [WOM], its impact on hotel sales remains largely unknown in the existing literature. To fill this void, we conduct a study to empirically investigate the impact of online consumer-generated reviews on hotel room sales. Utilizing data collected from the largest travel website in China, we develop a fixed effect log-linear regression model to assess the influence of online reviews on the number of hotel room bookings. Our results indicate a significant relationship between online consumer reviews and business performance of hotels.     

Managing knowledge work in Asia Pacific contexts: case studies of Hong Kong SMEs

This study explores how knowledge creation and sharing practices are fostered in a sample of small- and medium-sized enterprises (SMEs) in Hong Kong. Our analysis indicates that three types of managerial interventions – initiating intervention, reinforcing intervention and aligning intervention – are particularly useful to promote knowledge management activities among employees. Such findings provide insights into researchers and managers on the important role of managerial interventions in knowledge management (KM) as well as the idiosyncrasies of KM in SMEs in Chinese societies.     

Earmarked: The Political Economy of Agricultural Research Appropriations

Since 1965 a significant portion of the US Department of Agriculture's extramural research budget has been earmarked by Congress for particular research projects. We analyze the process by which a minority of Congress induces the USDA to carry out its budgetary suggestions. We present evidence demonstrating the influence that appropriators possess over the allocation of earmarked grants. Finally, we argue that this program provides an excellent illustration of path-dependence in government policy, and that an understanding of the special grants program may shed light on the decline of science at the USDA and Congress's reluctance to increase agricultural research funding.     

Institutional arrangements and price rebalancing: empirical evidence from the United States and Europe

This paper explores the rebalancing of prices for voice service in the United States (US) and the European Union (EU) from conceptual and empirical perspectives. We determine the overall cost and structure of a standardized basket of residential and business services. Our data indicate that during the 1994–2000 period the degree of rate rebalancing was significantly higher in the EU than in the US. While the developments at the level of EU Member States are more heterogeneous and the process of rate rebalancing is not completed, these findings correspond to the predictions derived from our comparative institutional analysis.     

Economic Globalization and Financial Development in East Asia: A Panel Cointegration and Causality Analysis

This study examines the role of economic globalization in financial development in eight East Asian economies. The heterogeneous panel cointegration test reveals that cointegration is present among economic globalization, institutions, financial development, real gross domestic product per capita, and financial reforms. The Granger causality test results indicate that economic globalization has a significant causal influence on institutional quality, and institutional reforms have in turn facilitated and supported financial development, in particular of the banking sector in East Asia. Economic globalization is also found to have a favorable causal impact on stock market development without going through the institutional quality channel.     

On the relationship between implicit attitudes and counterproductive work behaviors

We used the Implicit Association Test (IAT) to assess employees’ implicit attitudes towards counterproductive work behaviors (CWBs) and contrasted employees’ explicit attitudes with their implicit attitudes towards those behaviors. We hypothesized that employees’ implicit attitudes would predict employees’ self-rating and supervisory rating of CWB. Data from 74 employees in a large retail store confirmed the hypotheses. This paper concludes with a discussion of the implications of the study.     

Determinants of Customer Satisfaction in the Hotel Industry: An Application of Online Review Analysis

This study illustrates that determinants of customer satisfaction in hospitality venues can be identified through an analysis of online reviews. Using text mining and content analysis of 42,668 online traveler reviews covering 774 star-rated hotels, the study found that transportation convenience, food and beverage management, convenience to tourist destinations and value for money are identified as excellent factors that customers booking both luxury and budget hotels consider important and for which the performance is much satisfactory to them. Customers paid more attention to, but were less satisfied with, bed, reception services and room size and decoration. Most determinants of customer satisfaction also showed a consensus over luxury versus budget hotels, except for factors referring to lobby and sound insulation. As per its findings, the article concludes by presenting theoretical and managerial implications.