Krazy Kimmy's: A Case in Fraud Examination

This two‐part case allows for maximum student engagement through preparation, in‐class discussion, and through a Part B case that is part of the Teaching Note. Through this case, students work to identify possible fraud schemes, plan an investigation, and perform horizontal analysis calculations. Students will learn about the concept of ethical hacking, red flag identification, internal control weaknesses, and investigation considerations for fraud schemes. Further, in‐class planning for next steps and investigation can occur, providing an opportunity for group work and in‐depth learning. This case offers flexibility for instructors in that it can be covered over one class or multiple classes, or can be assigned as an independent or group assignment. This teaching note provides an overview of the case along with guidance for teaching this case.     

关于如何提高财务管理教学质量的几点建议

针对财务管理学的特点,本文分别从教学内容、教学方法、教学手段和考核方法这四方面探讨了如何提高财务管理的教学质量.     

机会窗口、复合式战略与后发企业追赶——基于大华股份的纵向案例研究

基于中国本土化理论——复合基础观，以浙江大华技术股份有限公司（以下简称大华）为例，结合后发企业追赶需要考虑的重要情境即机会窗口，分析后发企业在追赶过程中，如何合理、灵活地采取复合式战略回应机会窗口，并利用机会窗口带来的发展机遇，实现从初始追赶到超越追赶再到行业前沿的追赶历程。研究发现，同一行业内不同机会窗口之间环环相扣、相互影响，某一机会窗口的出现也会触发其它机会窗口出现，进而引致整个行业机会窗口涌现；基于复合基础观视角，后发企业追赶路径的演变过程为：最初以技术模仿式创新为导向实现边缘赶超，继而以市场把握和扩张为导向实现商业模式创新，然后以全面协同创新为导向实现系统竞争力提升；后发企业通过实施复合式战略回应机会窗口的开启，能够帮助其更好地把握住发展机遇，实现追赶；与追赶路径演变相关联，随着企业内部资源与能力的积累，战略回应机制也相应地呈现为“被动回应—主动回应—引领拓展”的演变过程。     

Political interventions in state-owned enterprises: The corporate governance failures of a European airline

This paper is based on the theory of hybrid organizations and we investigate the context, factors, mediators, and outcome of a public scandal involving a Romanian state-owned company in the civil aviation sector. This retrospective case study is part of a research design that alternates between inductive and deductive procedures devised to test relevant hypotheses, integrate several theories, and construct the causal mechanism of the corporate scandal. Four theories have been selected to address multiple aspects of the case: the hybrid organization theory, the agency theory, the fraud triangle theory, and the legitimacy theory. Several hypotheses have been proposed at the confluence of these frameworks, and the data collection process was conducted to ensure the credibility, dependability, and transferability of results. In addition to the themes and categories that have emerged from the thematic analysis, the paper also uses the process-tracing method to propose a causal graph and an event-history map in support of the hypotheses. The paper puts forward a series of recommendations on how to improve the corporate governance of state-owned enterprises, and to prevent potential scandals. The authors suggest that the separation of ownership and control is beneficial for strategy implementation in state-owned enterprises and can alleviate an entity’s financial difficulties.     

客户协同创新维度及构成实证研究

客户协同创新是开放网络环境下企业创新能力提升的重要途径。基于协同理论、关系嵌入理论及客户参与创新等理论基础，对客户协同创新要素进行理论分析。采用探索性案例分析法，归纳客户协同创新要素特征，包括由互惠利益、关系质量和持续意愿构成的协同关系嵌入，由程序化协调、人际关系协调构成的协调协作机制，以及由信息资源分享、协同任务分担构成的协同资源投入。以案例研究结论为基础，进行量表开发，选择知识密集型服务业为实证对象，验证客户协同创新维度构成，可为客户协同创新机理研究与应用实践提供理论基础。     

A multilevel perspective on organizational buying behavior in coopetition–an exploratory case study

This article offers a new and interesting perspective on organizational buying behavior by focusing on the simultaneous existence of both cooperation and competition, that is, coopetition. Coopetition may bring undesired knowledge leaks, opportunism, and weakened competitive advantage, and it is therefore important to understand how coopetition develops over time through interrelated activities on multiple levels. The article aims to improve our understanding of the development of organizational buying behavior through adopting a multilevel perspective on coopetition. The empirical study is based on exploratory case study research involving a single case from the manufacturing sector featuring a large multinational buyer and its supplier. The findings of the study show that organizational buying behavior in coopetition develops through interrelated activities on the individual, the organizational, and the relational level. Over time, dominating activities evolve from being ambivalent on an individual level to become authoritative on a company level and finally to being opportunistic on a relational level. Theoretically, this study contributes to organizational buying behavior literature by examining coopetition from a multilevel perspective. From a managerial perspective, the findings establish the importance of recognizing individual-, and organizational-level activities.     

保护规范理论的引入抑或误用——刘广明诉张家港市人民政府行政复议案再检讨

刘广明案引入保护规范理论,为原告资格的利害关系判断标准提供了新思路,但也反映出最高人民法院对保护规范理论的适用前提和作用范围仍不明确。在利害关系的判断层次中,保护规范理论用于查明主观公权利以排除反射利益,而不用于确定被诉行政行为对既存权益的侵害可能性;前者关注私益保护指向的规范解释,后者关注因果关系确定性与紧迫性的事实判断。当起诉人诉请保护的合法权益已获得法律规范或司法实践的承认,则保护规范理论无适用必要。     

科技企业孵化器利益相关者协调机制研究

科技企业孵化器作为推动国家创新驱动发展战略实施的重要载体,参与主体趋于多元化,主体间冲突以及多主体协调机制成为制约孵化器可持续发展的关键问题。基于利益相关者理论,运用探索性案例研究法,结合Y科技企业孵化器实践,构建协调机制,剖析主体之间冲突的根源。研究发现,冲突源包括利益相关者间的利益分歧和权力配置不合理,以及某个利益相关者的“利益—权力”不对称;协调机制包括通过文化协同协调由利益分歧引发的利益相关者间目标不一致,通过分散控制协调由权力配置不合理导致的利益相关者之间的权力争夺,通过动态管理和孵化服务整合协调由“利益—权力”不对称引发的利益相关者机会主义行为,最终实现各利益相关者“利益—权力”分散对称配置、彼此间关系有序。     

案例分析:对钢结构工程质量问题成因探讨

本文结合笔者多年的工作经验,通过案例分析,探讨了钢结构工程产生工程缺陷的原因及注意事项,供大家做些参考.