The moderating effects of hierarchy and control systems on the relationship between budgetary participation and performance

This study investigates the moderating effects that an organizational unit's hierarchical level and control systems have on the relationship between budgetary participation and performance. Using moderated regression analyses, we find a three-way interactive effect on performance between hierarchical levels, types of control systems, and budgetary participation. Further analyses reveal that at the high level of a hierarchy, budgetary participation has a positive relationship with performance and this relationship is stronger for organizational units that use output control than for those that use behavior control. By contrast, at the low level of a hierarchy, budgetary participation has a negative relationship with performance and this relationship is stronger for organizational units that use output control than for those that use behavior control.     

Shipping design for compliance and the performance contingencies for shipping firms

Increasing number of shipping firms adopt green shipping practices that emphasize environmental management throughout their operations. To balance productivity with the environment, the design of shipping activities in compliance with energy saving and resources conversation is an important part of greening efforts by many shipping firms. This study investigates how the green practices on shipping design for compliance (SDC) adopted by shipping firms is related to their financial and service performance with the role of company policy and procedures and shipper cooperation examined. We find that SDC is beneficial for the financial and service performance of shipping firms. Based on the contingency theory, we argue further that company policy and procedure as well as shipper cooperation differentiates the performance outcomes of shipping firms in their SDC for environmental management. Our empirical findings show a positive relationship of SDC with service performance particularly when their company policy and procedure and shipper cooperation are characterized at high than low levels in the process. However, such strengthening effects are not found for the relationship between SDC and the financial performance of shipping firms.     

Infusing flexibility into business-to-business firms: A contingency theory and resource-based view perspective and practical implications

Two questions motivate this research. What conditions foster flexibility and how might business-to-business firms infuse flexibility throughout their organizations? A synthesis of the strategic management, marketing, and new product development literature was undertaken, which provided an updated interdisciplinary focus. Contingency theory and the resource-based view perspective were utilized to enhance our knowledge and emphasize the importance of flexibility and organizational performance. Superior intra- and inter-firm flexibility are proposed to influence business-to-business marketplace success.     

基于回归模型的列联表独立性检验

本文利用回归模型设计列联表的独立性检验方法。利用虚拟变量技术将列联表定性因素转化为因变量和自变量,构造Wald统计量对二维列联表独立性进行检验,并在此基础上进一步设计方法对高维列联表的独立性问题进行检验。该方法能够将列联表的一些常见的检验问题纳入到一个统一的框架下来进行,有助于人们更好地理解和使用。     

券商财务危机应急预案编制研究

财务危机的预防和紧急处置是券商财务管理工作面临的重要问题之一,本文阐述了券商财务危机应急管理的组织设计和防范预案的规划,并结合信息化的发展形势和券商的实际情况,提出了券商应对财务危机的具体程序和建议。     

A study of the family service expenditures and the socio-demographic characteristics via fixed marginals correspondence analysis

Our study focuses on two data set, the former provides the expenditures for several services for each family and the latter contains socio-demographic variables for the same statistical units. The main aim is to analyze, in a Correspondence Analysis context, the service expenditure of families based on the whole given data-set under two types of constraints: the global relative expenses for a given service and the global relative expenses for a given socio-demographic category. The purpose of measuring the relationship between expenditure on social services and the socio-demographic characteristics of families is conducted in an exploratory and predictive perspective. A new approach is then introduced which ensures compliance with the required constraints. Moreover, through a procedure, we have obtained a table of regression coefficients. This table shows interesting properties and it is easy to interpret. Finally, the performance of the results has been evaluated using computer-based resampling techniques.     

Inferential Implications of Over‐Parametrization: A Case Study in Incomplete Categorical Data

In the context of either Bayesian or classical sensitivity analyses of over‐parametrized models for incomplete categorical data, it is well known that prior‐dependence on posterior inferences of nonidentifiable parameters or that too parsimonious over‐parametrized models may lead to erroneous conclusions. Nevertheless, some authors either pay no attention to which parameters are nonidentifiable or do not appropriately account for possible prior‐dependence. We review the literature on this topic and consider simple examples to emphasize that in both inferential frameworks, the subjective components can influence results in nontrivial ways, irrespectively of the sample size. Specifically, we show that prior distributions commonly regarded as slightly informative or noninformative may actually be too informative for nonidentifiable parameters, and that the choice of over‐parametrized models may drastically impact the results, suggesting that a careful examination of their effects should be considered before drawing conclusions.     

A new methodology for anticipating STEEP surprises

In technological forecasting and futures research on social change, the term wild card (a.k.a. disruptor or STEEP surprise), traditionally refers to a plausible future event that is estimated to have low probability but high impact should it occur.This article introduces:

1.

A Type II Wild Card, defined as having high probability and high impact as seen by experts if present trends continue, but low credibility for non-expert stakeholders of importance.

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A four-level typology of wild cards, leading to a systematic methodology for monitoring the emerging awareness and credibility of high probability disruptors and for assessment of stakeholder-specific views about them.

An informal pilot test of the methodology both indicated that the approach has practical value, and highlighted the importance of highly plausible tipping points which could rapidly lead to massive disruption, either toward collapse or reformation in the complex adaptive systems (CAS) making up human civilization.For reasons of historical continuity, wild card-related nomenclature is used throughout the majority of this article although the term STEEP Surprise is advocated for further work. (STEEP being a frequently used acronym denoting five conceptual sectors of importance.)Suggestions for further work include:

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Research on how to diminish the discounting of Type II phenomena by institutional leaders

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Monitoring of transitions in the perceived credibility of critical Type II STEEP Surprises by thought leaders

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A Snowball Survey of wisdom leaders having multidisciplinary expertise from all walks of life to identify specific Type II possibilities (especially positive ones), they see as having greatest importance

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A Cooperative Clearinghouse on STEEP Surprises for sharing of intelligence on highly probable/highly disruptive events, together with plausible impacts and proactive policies.