明代地方官府赋役核算体系的早期发展

明洪武到弘治年间,州县官府的赋役管理从基本不依赖核算向需要且能够进行核算的状态转变。洪武、永乐时期,在官府体系内部,只有田赋被部分地纳入核算管理,其他赋役征发则完全或绝大部分无法计量,也没有计划性。宣德以降,地方官员吸收民间粮里阶层分担赋役负担的经验,在此基础上进行旨在“均平”的改革,以确保赋役的可持续征发。在探索均平之道的过程中,不同地方官员多采取量化赋役负担、预定征收计划、将派征对象标准化并进行摊派核算的方式。其中,田赋额等开始扮演摊派对象的角色。这开启了州县层面赋役征收核算体系的发展之路,也导致府、州、县与户、工等部及布政使司之间产生了赋役核算信息不对称,出现了二重会计结构。     

¿Hay evidencia de ciclo político-económico en el empleo sectorial de México, 1998-2013?

This paper looks for evidence of political-business cycles associated to the presidential elections in the Mexican sectorial employment over the period 1998-2013. By estimating panel data models, and controlling for the effects of the major determinants of employment, no evidence consistent with the predictions of the theoretical opportunistic model is found, i.e. whereas employment shows an expansion before and during the elections periods, the estimates are neither statistically significant nor robust. Furthermore, employment does not experience contractions after the elections or the office taking periods. Notwithstanding, the evidence suggests that employment is positively and negatively affected by output and real wages, respectively.     

Influencia de los sistemas de información en los resultados organizacionales

Over the last years, information systems (IS) have constituted the main focus of research in the business organization literature. This has created the need to identify their entrepreneurial value. The paper presents a theory-based model that was developed to assess the degree of IS success in SMEs. The aim of the proposed model is to determine the influence of IS on organizational performance. To achieve this aim, the Partial Least Square statistical technique is used to analyze data from 133 questionnaires administered to businesses across the state of Tamaulipas, Mexico. The results show that those enterprises that are more concerned with the improvement of the systems’ quality, information quality and the informatics service enhance the organizational outcomes. The present study contributes to the body of literature on the assessment of IS success in the context of an emerging country. In particular, the study provides a thorough assessment of the IS effectiveness and their impact on organizational performance.     

Administración del riesgo crediticio al menudeo en México: una mejora econométrica en la selección de variables y cambios en sus características

The early prediction of bad debtors in revolving loans in Mexico is a relevant current issue. The proposed econometric model of behavioral scoring considers the changes in the characteristics of consolidated clients and produces better results than those obtained with methodology used by the CNBV on provisions. The obtained results show the possibility of replacing the current model, minimizing the expected loss and increasing the ROA of Mexican financial institutions in 2.20% complying the methodology and statistical testing criteria according to the Unique Banking Dispositions and the guidelines of Basel II on credit risk.     

Role of banks in financial inclusion in India

Financial inclusion is emerging as a new paradigm of economic growth that plays major role in driving away the poverty from the country. It refers to delivery of banking services to masses including privileged and disadvantaged people at an affordable terms and conditions. Financial inclusion is important priority of the country in terms of economic growth and advanceness of society. It enables to reduce the gap between rich and poor population. In the current scenario financial institutions are the robust pillars of progress, economic growth and development of the economy. The present study aims to examine the impact of financial inclusion on growth of the economy over a period of seven years. Secondary data is used which has been analyzed by multiple regression model as a main statistical tool. Results of the study found positive and significant impact of number of bank branch and Credit deposit ratio on GDP of the country, whereas an insignificant impact has been observed in case of ATMs growth on Indian GDP.     

Is socially responsible investment useful in Mexico? A multi-factor and ex-ante review

The present paper continues the firsts reviews made to socially responsible investment in Mexico. We extended these reviews by using a non-parametric multivariate equality test, along with a multi-factor market cap model, and a Monte Carlo simulation. Our results show that the IPCS index, the IPCcomp and the IPC have a statistically equal mean-variance performance, suggesting that this sort of investment style (SRI) is a good substitute of the broad market investment style in the long term. Among the causes of this finding is the fact that the IPCS and the IPCcomp indexes have almost the same large and small cap stock concentration and the IPC index (a large-cap one) is not as diversified and mean-variance efficient as the former.     

The influence of remuneration on the behavior of hospital employees in Brazil

The study aimed to analyze the employee's perception of the remuneration systems in two major hospitals in Brazil, one managed by the government and the other by private investors. The sample considered 109 respondents, out of which 54 were from the private hospital and 55 from the public hospital. After data collection on the sample population, perception of remuneration was associated with occupation, gender, age and experience, as suggested by the Upper Echelons Theory. The results show that remuneration is viewed as an instrument of control and behavior or a learning-inducing mechanism; however, the perceptions of employees working in the health area and administrative area were different. These findings show that the influence of fixed pay is different not only for the employees of both areas, but also in relation to the public and private hospital management. It was found that gender is not a determinant factor of behavior and that there were no differences between younger and older employees as well as between more experienced and less experienced employees with respect to the effect of remuneration on behavior. There were no differences in relation to the type of hospital either. In general, the results emphasize the importance of remuneration as an instrument of control and management, either in the context of public or private organizations.     

Economic integration,economic crises and economic cycles in Mexico

This article analyzes the peculiarity of the dynamics of economic fluctuations of the Mexican economy, within the framework of its integration with the US and Canada; the article demonstrates how the Mexican economy make endogenous the macroeconomic crises from the USA (2001 and 2007), and how the business cycles of both countries became more aligned to each other.Based on the heterodox economic theory of crises and cycles, we check the “empirical law of economic dynamics” of the Mexican capitalist system according to the logic of the multiplier–accelerator theory that allowed us to study the dynamics of business cycles for the period of the study (1993–2013). To do this, we construct and estimate a stationary VAR model and utilize the Granger causality tests and quarterly data.     

复杂技术网络化布局三维风险及其规避策略研究

复杂技术如同一个多元技术网络系统,其网络化布局存在潜在的横向风险、纵向风险及结构风险。对应三维度风险分析,从网络合作规则设计、技术网络治理与技术网络资金支撑体系构建以及产权制度创新3个方面,提出了应对复杂技术网络化布局风险的规避策略与制度设计,对了解我国复杂技术创新网络以及加强网络风险治理具有一定的借鉴意义。     

金融企业的品牌传播策略研究——以招商银行为例

随着经营环境的变化,金融企业间的竞争逐渐进入了品牌致胜的时代。借鉴招商银行的品牌传播策略,金融企业品牌传播成功的关键点在于:在详细调研的基础上进行品牌定位,选择与品牌定位相符的方式和渠道进行品牌传播,善用公共关系,担负起社会责任,最后企业还要有效地利用文化力,建立起基于企业文化的品牌传播体系。