General Purpose Technologies and local knowledge accumulation — A study on MNC subunits and local innovation centers

This research looks into the innovative activities of subunits of large non-U.S firms in the U.S from 1969 to 1995, suggesting that the innovations in the subunits of multinational corporations are closely linked to their specializations in General Purpose Technologies (GPTs). GPTs enable recombining knowledge from different domains on an international scale, and that the specialization of innovations in GPT fields within a subunit is positively associated with the innovative capacity at large, along with the degree of technological diversification of that specific subunit. As firms expand geographically to tap into local innovation centers to develop new growth alternatives, specialization of GPTs in these firms actually facilitates further geographical dispersion of innovative activities across locations. Lastly, additional specializations of innovations in GPT fields within the host innovation centers does help in attracting innovation activities of firms from a wider range of industries.     

Constructive deviance as a driver for performance in retail

A growing body of research is concerned with deviance in the workplace. While much research has explored negative forms of deviance, we examine constructive deviance: behaviour that deviates from salient norms and benefits the reference group. We empirically explore manifestations, determinants and performance outcomes of constructive deviance in standardised work processes. We do this through a mixed-methods study in bakery trading departments of an Australian retailer. We illustrate that constructive deviance occurs in these settings and show that some manifestations of constructive deviance improve organisational performance and pave the way for applying constructive deviance as a strategic tool in retail.     

简快身心积极疗法的理论基础及其逻辑关系之剖析

简快身心积极疗法在发展过程中,不拘泥于学术学派的束缚,系统整合了当前国内外各种实用有效的治疗技术,因其简洁快速、实用有效的临床辅导效果而独树一帜。本文尝试系统梳理简快身心积极疗法的理论基础,挖掘其内在逻辑关系,剖析其简快有效的原因所在。     

Energy balance climate models and general equilibrium optimal mitigation policies

In a general equilibrium model of the world economy, we develop a two-dimensional energy balance climate model featuring heat diffusion and anthropogenic forcing driven by global fossil fuel use across the sphere of the Earth. This introduces an endogenous location dependent temperature function, driving spatial characteristics, in terms of location dependent damages resulting from local temperature anomalies into the standard climate-economy framework. We solve the social planner's problem and characterize the competitive equilibrium for two polar cases differentiated by the degree of market integration. We define optimal taxes on fossil fuel use and how they may implement the planning solution. Our results suggest that if the implementation of international transfers across latitudes is not possible then optimal taxes are in general spatially non-homogeneous and may be lower at poorer latitudes. The degree of spatial differentiation of optimal taxes depends on heat transportation. By employing the properties of the spatial model, we show by numerical simulations how the impact of thermal transport across latitudes on welfare can be studied.     

Application of appreciative inquiry in tourism research in rural communities

Appreciative inquiry is a participatory research method based on positive psychology. Founded upon grounded theory and the social constructivist paradigm, appreciative inquiry is a simple, effective, and epistemologically sound tool to understand the rural population’s knowledge, needs, and priorities without alienating them from research. Based on the study conducted to comprehend the interrelationships among conservation, livelihood, and tourism development in three rural communities located in the vicinity of Chitwan National Park, Nepal, this study argues that appreciative inquiry can be a useful tool for conducting tourism research in rural communities. This study employs five steps, including grounding, discovery, dream, design, and destiny.     

从广告产业发展趋势看当前高校广告教育存在的问题

我国广告产业正处于转型升级之中,大广告产业形态将是产业发展的必然趋势。一方面,是否符合产业发展趋势是衡量我国高校广告教育质量的重要标准,另一方面,我国高等院校广告教育质量的高低将直接影响与制约着我国广告产业的转型与升级。本文旨在从广告产业发展趋势的角度检视当前我国高等院校广告教育存在的问题并提出调整与改进的方法,以使我国高校广告教育能适应产业发展需求,更好更快地推动我国广告产业的转型与升级。     

Psychological Capital: Impacts on Asset Management

Drawing together the areas of behavioral finance and positive psychology, the present research sought to investigate whether the psychological capital of investment fund managers is associated with fund performance in a context of financial instability. The theoretical propositions were presented and evaluated empirically through primary data on investment fund manager profiles and secondary data on the cumulative stock fund returns. The results indicate that funds managed by managers with greater resilience and optimism obtained a higher return than the mean profitability in a period of market instability.     

Hadfields Ltd: its annual general meetings 1903–1939 and their relevance for contemporary corporate social reporting

Little attention has been given to studies of the historical antecedents of corporate social reporting (CSR). The paper looks at the disclosures made by Hadfields Ltd and other British companies at the beginning of the 20th century, and finds that these included topics such as economic, political and industrial relations conditions, in a style analogous to that employed in CSR reporting today, during periods of difficulty and conflict for the reporting companies. The paper concludes that these findings support the argument that CSR may be less a reflection of a new relationship between companies and society than another form of what Milne calls ‘advocacy advertising’.     

Accrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting

The regulation of Swedish municipal accounting has undergone fundamental changes over recent decades. Municipal accounting became regulated by law the 1st of January, 1998 after having been merely voluntarily regulated in the past. In accordance with the legislation, a standard-setting body was formed, with responsibility for development and interpretation of generally accepted accounting principles for municipal accounting. Important aims of the legislation and reform were to suppress ‘creative’ accounting and to increase the level of harmonization and comparability. Using the lens of positive accounting theory as well as institutional theory, this paper describes and explains the impact of the legislation and standard setting in the Swedish municipal sector. We have used a triangulation approach, collecting data through a survey, documentary study and interviews. The overall results show that the reform has had a very limited impact on accounting practice. Compliance with accounting standards was in general poor. This result is in line with the assumptions of positive accounting theory. However, the study also shows that there are differences among the preparers which can be explained by institutional theory. Large municipalities produce better accounting information (i.e. more in line with generally accepted accounting principles) than the municipalities in general. Weak audit quality seems to be another important factor that explains the poor compliance with accounting standards.