基于概念格的产品创新知识配置研究

利用形式概念分析方法构建出产品创新知识配置的概念格模型,以Chrome吧获取浏览器产品开发信息和知识配置过程为例,基于虚拟社区取得用户需求知识,并结合1996-2013年国内浏览器相关专利数据,建立了基于虚拟社区用户需求知识的浏览器创新知识配置模型。     

An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management

This paper examines whether mandatory adoption of international accounting standards, IAS/IFRS, by French companies is associated with lower earnings management. In addition, the impact of six factors that may be related to earnings management level are also considered: the independence and the efficiency of the board of directors, the separation of roles of CEO and Chairman of the board, the existence of an independent audit committee, the existence of block shareholders, the quality of the external audit and the listing on foreign financial markets.Based on a sample of 353 French listed groups relating to the period 2003–2006, our results show that the mandatory adoption of IAS/IFRS is associated with a reduction in the earnings management level. In addition, the independence and the efficiency of the board of directors, the existence of an independent audit committee, the existence of block shareholders, the quality of the external audit and the listing on foreign financial markets are important factors for enforcement of IAS/IFRS in France. Mandatory adoption of IAS/IFRS has decreased earnings management level for companies with good corporate governance and those that depend on foreign financial markets.     

生态视角下协同创新网络构建及演替研究

创新驱动已成为社会经济发展的主要驱动力,而以多元主体为基础的协同创新网络正成为创新模式的发展趋势。首先,通过对生态群落和协同创新网络的构成要素及要素间关系进行比较发现,二者具有较强相似性,因而成熟的生态群落理论可以为协同创新网络的构建和发展提供理论借鉴。然后,在生态群落多样性、层次性、协同竞争性、开放性和动态性等特征的指导下构建了协同创新网络。在此基础上,结合生态群落的演替进程,阐述了协同创新网络演替的5个阶段。最后,提出了加速协同创新网络演替的政策建议。     

Emic and etic interpretations of engagement with a consumer-to-consumer online auction site

This paper provides emic and etic interpretations of engagement with a consumer-to-consumer (C2C) online auction site, based on in-depth interviews with buyers. The study exposes three misconceptions about online C2C auctions; that the interaction between parties occurs exclusively online, that the relation between buyers and sellers is purely transactional in nature, and that the interaction between buyers and sellers does not lead to ongoing business relationships. The paper reveals the utilitarian, hedonic and social benefits that are the bases of engagement with the auction site. Social benefits materialize for auction buyers during offline exchanges. The paper also reveals marketer incentives and structural disincentives for consumers' ongoing use of the auction site.     

信誉资本与会计诚信契约的自动履行

由于受到 "成本--效益"因素的制约,会计诚信契约的强制履行不可避免存在履约盲区,信誉机制在会计诚信契约的自动履行中的作用不可或缺.信誉机制对会计诚信契约自动履约范围大小由会计规则执行者的私人履约资本决定,因此,建立一个有利于私人履约资本生成和积累的社会制度环境是提高会计诚信水平的重要途径.     

Designing Ethical Organizations: Avoiding the Long-Term Negative Effects of Rewards and Punishments

Ethics researchers advise managers of organizations to link rewards and punishments to ethical and unethical behavior, respectively. We build on prior research maintaining that organizations operate at Kohlbergs stages of moral reasoning, and explain how the over-reliance on rewards and punishments encourages employees to operate at Kohlbergs lowest stages of moral reasoning. We advocate designing organizations as ethical communities and relying on different assumptions about employees in order to foster ethical reasoning at higher levels. Characteristics associated with ethical communities are identified and AES Corporation and Semco S/A serve as examples of corporations exhibiting the design characteristics and assumptions of ethical organizations.     

The restructuring of the Spanish integrated steel industry in the European panorama (1971–86): A lost opportunity

Spanish steelmaking policy in the 1970s and early 1980s was not especially different from that of the main European countries. The political transition was a tense experience that heightened the problems and made economic policy decisions harder to reach, but it did not cause a fundamental divergence from the rest of Europe. What made the steel restructuring policy fail and forced a new and costly restructuring in the 1990s, was the decision of the Socialist government, newly elected in 1982, to opt for maintaining the inland steelworks instead of the coastal steelworks. Its motives were related to the locations of these steelworks in socially and politically sensitive areas. The closure of Sagunto marked the end of the only real possibility of Spain having a competitive integrated steelworks in terms of its integration into Europe.     

Optimal taxation and growth with public goods and costly enforcement

This paper studies optimal direct and indirect taxation in an endogenous growth framework with a productive public good and costly tax collection. Optimal (growth-maximizing) tax rules are derived under exogenous collection costs. The optimal direct–indirect tax ratio is shown to be negatively related to the administrative costs of collecting these taxes, as documented in cross-country data. This result also holds under endogenous collection costs (with these costs inversely related to administrative spending on tax enforcement), but for these to generate significant effects on tax collection requires implausibly high degrees of efficiency in spending, or the allocation of a large fraction of resources to tax enforcement. Depending on how it is financed, the latter policy may entail adverse effects on growth. Improving ‘tax culture’ and the sense of civic duty through greater budgetary transparency may be a more effective policy to improve tax collection and promote economic growth.     

Reforms,globalization, and endogenous agricultural structures

In this article, I draw lessons from two quasi‐natural experiments (the transition process in former Communist countries and the rapid globalization of food chains) on the optimality of farms and agricultural structures more generally. I argue that (a) the farm structures that have emerged from the transition process are much more diverse than expected ex ante; (b) this diversity is to an important extent determined by economic mechanisms which are influenced by initial conditions and reform policies; (c) non‐traditional farm structures have played an important role during transition because they were optimal to address the specific institutional and structural constraints imposed by the transition process; (d) there is more diversity than often argued in the farms that are integrated in global food chains; (e) endogenous institutional (contracting) innovations in food chains may lock existing farm structures in a long‐run institutional framework; and (f) indicators based on farm structures are not a good measure of welfare effects of the globalization of food chains.     

Board Gender Diversity: Challenges and Implications for Corporations in the East African Community

ABSTRACT

East African Community’s (EAC) corporations are required to follow a regional treaty of mainstreaming gender equality. This article discusses challenges encountered by corporate boards of the EAC’s corporations when adding women. Agency and resource dependence theories led the study, while a review of the literature was the methodology. We discuss the benefits of diverse boards and challenges faced when developing this diversity. We show how power distance, masculinity, and certainty avoidance prevent women from corporate boards. Furthermore, we discuss how social orientation and business environment impact women’s participation. The article discusses various strategies to be considered for increasing diversity.