大股东资金占用、业绩困境与盈余管理

文章手工搜集了中国资本市场上市公司2002年-2006年大股东资金占用的财务数据,实证研究了上市公司"大股东资金占用(掏空)→业绩困境→利用财务报表的盈余管理加以掩饰"的行为模式。研究发现:对于陷入经营困境的亏损公司而言,大股东资金占用越严重,上市公司越可能向上盈余管理、美化业绩。大股东资金占用的上市公司为了避免投资者、监管部门等将公司业绩恶化归咎于其非法的"掏空"行为,从而竭力延迟坏消息、进行盈余管理、虚增收益。     

新制度经济学视角下的组织可持续发展

组织的可持续发展是经济、社会可持续发展的微观基础,从组织角度分析了可持续发展战略实施过程中的＂集体行动困境＂。提出：在组织可持续发展问题的产生上,根源是短期效率和长期适应性的矛盾;在内在机制上,核心是人与人之间的关系,人与人之间关系的关键在于激励和交易成本,激励旨在通过主动改变规则获得更高的收益,交易成本旨在缩减交往成本;这是一个利益再分配的过程,伴随着产权的调整和再分配,对可持续发展具有较大影响及其主要受益者拥有剩余收益权和控制权,对组织的可持续发展较为有利。     

Habit,prisoner's dilemma and Americans’ welfare cost of working much more than Europeans

Europeans work much less than Americans. Some studies claim this is due to Europe's high taxes and that Europeans would gain by adopting US tax rates and work time. I argue that Americans would gain by reducing work time to Europe's level. Due to historical experience, Europe is able to internalise work‐time‐related negative externalities by enacting restrictive work‐time policies, while the United States is not, resulting in a prisoner's dilemma equilibrium and “overworking trap.” A simple model and work‐time data are used to derive the US welfare gain from reducing work time to Europe's level. Findings are as follows: (i) parameter values are consistent with experimental results on own vs. other people's income value; (ii) the welfare gain's present value is between 80 and 120% of annual welfare; and (iii) a European policy that reduces work time excessively remains beneficial if the reduction is less than twice the optimal one.     

试论公共政策创新的困境与对策

在政府主导型的政策创新中,政府一方面会采取各种手段促进政策创新行动,另一方面又往往维持某种无效率的政策安排或不采取行动实现政策均衡状态,这种持久的冲突恰恰反映了政策创新的困境。针对公共政策创新中的困境,必须从观念、理论、文化、体制、机制以及能力上采取有效措施,大力推进公共政策创新进程,以求得公共政策与环境之间的新均衡。     

Consumer motivation for the decision to boycott: The social dilemma

This study suggests a rational framework to explain consumers’ decision to boycott. We proposed an instrumental boycott framework based on rational response to the offending behaviour of a target company. The hypotheses embedded within the research model are empirically evaluated. The data were collected by questionnaire survey, and structural equation modelling was utilized for data analysis. The results show that social factors (message credibility, expected overall participation and perceived boycott effectiveness) generate motivations for consumers’ boycott decisions. In addition, it is identified that these factors increase consumers’ perceived likelihood of boycott success. Further, it is also found that consumers' perceived likelihood of boycott success positively affect their boycott decision via the possibility of changing a target company's offending behavior and unwillingness to purchase the target company's products. The results of this study explain consumers’ instrumental boycott decision‐making process in terms of social dilemma. Further, this study provides practical contributions for understanding consumers’ rational boycott behaviour. Specific implications for marketing managers and boycott organizations are outlined in the general discussion. Suggestions for future research are also presented in the conclusion.     

汇率制度选择理论的形成和发展历史回顾

文章对汇率制度理论的形成和发展做了较为详尽的历史回顾。结果发现，人们对汇率制度理论的研究是从第一次世界大战之后，就要不要恢复金本位制度的争论开始的，而汇率制度选择理论的发展轨迹潜藏于固定汇率制和浮动汇率制优劣的争论之中，并伴随着国际货币制度的历史变迁和国际金融市场的发展而不断完善；每个阶段所产生的有关汇率制度选择理论，都对当时汇率制度选择的实践起到了一定的指导作用，但是，其结论对于汇率制度的选择并不具有一般性指导作用；汇率制度决定理论还需要随着世界经济的发展而不断补充和完善。     

司马迁经济自由主义新诠:宏旨、结构及困境

司马迁的经济自由主义是以其国家主义的至治理想为宏旨的.在至治理想指引下,他主张在经济领域自由放任,在社会领域因俗简礼,以市场和风俗两种自发秩序共同调节经济的运行.面对不良风俗对市场的引导以及由此造成的社会混乱,司马迁又赞同移风易俗,渴望封建国家通过移风易俗保证市场的扩展和社会的和谐,而没有看到其时国家与自由市场之间的结构性矛盾,从而陷入了理论上的困境.司马迁困境从一个侧面反映了市场经济条件下"构建"和谐社会的必要性和难点.     

无限期重复博弈下解读中国"第一村"--集体主义理念与低成本扩张困境

密集的道德和纪律控制、集体主义信念的强化培育以及低收入加社会福利分配制度的贯彻执行,为中国“第一村”开辟了一条以低成本发展模式通向小康的道路。但随着村落经济规模的扩张,低成本发展的道路就面临双重的困境要么提高货币工资,要么大幅度增加福利。前者直接削弱了低成本发展的竞争力,后者则严重影响到村落经济发展的规模和速度。     

我国现代农业发展的生态困境及路径选择——基于生态社会主义视角

生态社会主义以马克思的经典理论为依据,以对资本主义制度的反生态本性批判及其消费异化批判为逻辑起点和路径,提出人与自然可持续发展的生态思想。面对我国现代农业发展的生态困境,有必要借鉴和吸收生态社会主义的生态意蕴,坚持走有中国特色社会主义绿色生态农业之路;主张农业生态资源的可持续利用;倡导资源节约、环境友好的农产品的绿色生产方式与消费模式;强化农业生态文明宣传与教育。     

Fostering knowledge sharing through people management practices

This paper focuses on the issue of knowledge sharing, one of the key mechanisms by which knowledge transfer can take place within organizations. The aim of the paper is to identify the people management practices that will be most effective in fostering knowledge sharing. We begin with a theoretical analysis of the socio-psychological aspects of knowledge-sharing behaviour in order to identify the variables that facilitate and encourage sharing. We also include a thorough review of the research to date on knowledge sharing and related behaviours. After identifying the factors expected to influence knowledge-sharing behaviour, we then proceed to detail the key people management practices that, according to theory and research, should be most effective in fostering knowledge sharing in organizations.