辽宁自驾车旅游市场开发研究

自驾车旅游在我国已经成为旅游业发展不可忽视的新兴旅游方式。在参考借鉴目前已有的学术成果的基础上,运用旅游市场供需、旅游产品开发等理论,从供求角度对自驾车旅游市场进行深入的论述和分析,并提出了辽宁自驾车旅游市场开发的具体措施。     

论WTO框架下企业的自我法律保护与自主创新

反倾销等相关协议不仅标志着WTO自我保护规则体系的确立，也标志着现代市场经济对低价竞争的理性扬弃；知识产权协议（TRIPS）则标志着WTO自我保护规则体系的发展和完善，二者是互为依存、相互支撑的统一体。实现自我保护与自主创新的战略融合并以此构建新的成长战略，已成为企业需要高度重视的问题。     

Call it good,bad or no news? The valuation effect of debt issues

Studies investigating market reactions to changes in capital structure aim to find the impact of private information conveyed. However, these studies ignore that financial decisions are not made randomly but are conditional on managers’ private information. Using a sample of U.S. leverage‐increasing public companies with public long‐term debt offerings, we find that debt offerings convey no new information to the markets after considering the conditionality of decisions. We also show that results can be biased if the deterministic role played by private information ex ante is omitted, which may explain the conflicting valuation evidence found in the literature.     

领导者追随反原型对员工创造力的影响：工作激情与社会自我效能感的作用

从内隐追随理论(Implicit Followership Theories,IFTs)反原型(Followership Anti-Prototype,FAP)切入,以212位领导者-追随者为研究对象,研究领导者FAP对追随者创造力的影响,同时检验工作激情的中介作用和社会自我效能感的调节作用。结果表明,领导者FAP对创造力有显著负向预测作用,对工作激情也有显著负向预测作用。工作激情在领导者FAP与创造力间起中介作用,社会自我效能感在领导者FAP与工作激情间起负向调节作用,社会自我效能感弱化了工作激情在领导者FAP与创造力间的中介效应。研究结果不仅开拓了IFTs的FAP研究视角,也丰富了IFTs的内容。     

Note on Self‐Selection of Auditors in the Municipal Sector*

The objective of this article is to revisit the literature on Big‐N audit fee premiums in the municipal setting using a methodology that controls for self‐selection bias. Because auditor choices can be predicted based on certain client characteristics, using standard one‐stage ordinary least squares regressions to draw inferences about the presence or absence of such a premium in the extant public‐sector audit fee studies may not be appropriate. Results indicate that, after controlling for a self‐selection bias, Big‐6 (non‐Big‐6) municipal clients on average pay a fee premium, compared to the case if they were to retain a non‐Big‐6 (Big‐6) auditor. Results continue to hold when we conduct further analyses on a subset of municipalities with access to both Big‐6 and non‐Big‐6 auditors in a local market defined by a 60‐km radius, rather than over a province‐wide audit market. The existence of non‐Big‐6 audit fee premiums has not been documented previously in the private‐ or public‐sector audit fee literature. We surmise that it may be caused by the dominance (79.4 percent) of non‐Big‐6 auditors in the Ontario municipal market, compared to most private‐sector audit markets where their market share generally does not exceed 20 percent. The strong market position of non‐Big‐6 firms in turn may have allowed these auditors to command a fee premium for the subset of municipalities that self‐selects to be audited by them. An implication from our study is that Ontario municipalities often choose to be audited by more costly auditors, even though they could have paid lower audit fees by switching to an alternative auditor type. These results do not support those reported by Chaney et al. (2004) , who find that U.K. private firms are audited by the least costly auditor type. The conflicting findings may be attributable to the fact that the Ontario municipal audit market is subject to regulation by not just the audit profession but also the Ontario government and that, unlike business corporations, municipalities receive funding from provincial governments to fulfil much of their financial requirements. Thus, municipal clients may be relatively more willing to accept higher audit fees provided their chosen auditor (or auditor type) matches their needs.     

个体创造力对创业意向的影响：以新生代员工为例

创新是推动国家经济发展和社会进步的重要力量,新生代员工作为组织内的主力,是大众创业、万众创新的重要组成部分。提升新生代员工创业意向,推进新生代员工创业活动的开展,有必要探索影响新生代员工创业意向的具体因素。以社会认知理论为基础,以创业自我效能感为中介变量,以创业环境为调节变量,构建个体创造力对创业意向的影响模型。对长三角、珠三角以及福建地区352名新生代员工进行问卷调查,结果表明：新生代员工创造力对其创业意向存在显著正向影响;创业自我效能感在创造力与创业意向之间起部分中介作用;创业环境中的市场资源环境调节创造力与创业意向之间的关系,并且市场资源环境与创造力之间的交互项通过创业自我效能感间接影响员工创业意向。     

DOES STUDENT WORK REALLY AFFECT EDUCATIONAL OUTCOMES? A REVIEW OF THE LITERATURE

We review the theories put forward, methodological approaches used and empirical conclusions found in the multidisciplinary literature on the relationship between student employment and educational outcomes. A systematic comparison of the empirical work yields new insights that go beyond the overall reported negative effect of more intensive working schemes and that are of high academic and policy relevance. One such insight uncovered by our review is that student employment seems to have a more adverse effect on educational decisions (continuing studies and enrolment in tertiary education) than on educational performance (test and exam scores).     

民法中的自助行为及其限度——兼及不当自主行为所致民刑交叉问题

为助推《民法典》新增的自助行为的适用,亟须从解释论探讨,并考察其实践适用。自助行为本质为私力救济,为保护情况紧迫而无法及时获得公力救济的请求权而设,蕴含着民刑交叉属性。作为公力救济的例外,它仅能在特定情形下行使,以“拥有合法请求权”为前提,需满足“情况紧迫无法及时获得公力救济”以及“不实施自助行为将使权益损害难以弥补”的要件。至于自助行为应限于合理范围以及事后及时请求公力救济,则非该制度的构成要件,而是行为界限问题。自助行为既可针对相对人的财产,在特定情形下,亦可将《民法典》第1177条第1款中的“等合理措施”解释为可对相对人自由适当限制,但应契合“必要性”要求,并立即诉请公力救济。行为契合自助行为构造者,可阻却侵权违法,亦不会涉及刑事犯罪,而是出罪事由;反之,不当造成他人损害者,对相对人之损害仍应负赔偿责任,严重者,可能涉及向刑事犯罪的转化。对因自助行为引发的民刑交叉案件,应依循法秩序统一原理,严格控制入罪门槛,坚持先民后刑程序,正确界定罪与非罪。     

基于自我决定论的员工个人企业家行为影响因素实证研究

员工个人企业家行为是一个新兴的组织行为学变量,环境干预和个体特征对其的影响有待进一步研究。调查样本来自西安高新技术和文化服务产业企业中的基层员工。研究结果表明：情感性支持（AS）、物质支持（MS）、关系支持（RS）、工作发展支持（JDS）等四个维度均对员工个人企业家行为中的个人创新行为维度有显著的正向促进作用;除AS外,MS、RS、JDS等维度均对营造创新氛围这一维度有显著的正向促进作用;内部动机对员工企业家行为有显著的正向促进作用;内部工作动机在POS中的AS、RS、JDS这三个维度与员工企业家行为中的两个维度之间起到部分中介作用。该结论证实了自我决定机制在环境因素影响个体内部动机从而影响个体行为中的作用,揭示了组织支持感影响员工个人企业家行为的心理一行为路径。     

失业保险,道德风险与激励机制研究

在简化的Lucas—Prescott（1974）的模型基础上,本文说明了失业保险中失业保险金对搜寻努力存在着负效用,并分别就无失业保险、完全失业保险、不完全失业保险、失业保险金过低等四种情况,分析了道德风险的产生机制以及克服道德风险的激励机制。针对失业保险中的道德风险问题,本文提出了相应的政策建议：失业期内单调下降的失业保险金支付方法,征收失业保险税或奖励再就业,对失业工人的搜寻努力进行监督和惩罚,执行劳动福利计划等。