会计师事务所对审计意见购买的影响因素研究:博弈论的视角

会计师事务所作为审计意见的供给方对审计意见购买是否成功实施产生着重要的影响。影响审计意见购买的会计师事务所因素可分为由域环境和工作环境构成的外部环境因素以及由专用人力资本构成的内部环境因素。因此,应重点关注诸如地区间经济发展水平、执法力度、会计师事务所处环境的竞争程度、注册会计师的职业素质等因素,从审计意见供给方防范审计意见购买行为的发生。     

竞争与创新:推动旅游购物品市场演进的两股力量

我国旅游购物品市场呼唤建立在稳定质量基础上的品牌竞争，竞争的结果必然导致市场的分裂，而创新又带来市场的再结合。在分析旅游购物品品牌竞争的基础上，论述了旅游购物品创新的目的和内容。     

大型商场消防安全策略探讨

本文针对大型商场的消防安全工作中存在的一系列问题,分析了目前大型商场消防安全的特点,并由此对大型商场消防安全策略进行了相关探讨。     

应用价值链管理,提高纠正措施制定有效性

持续改进是组织不断发展、进步的主题,制定有效的纠正措施是持续改进的重要环节。在组织质量管理的实践中,在各种内审、外部审核以及生产过程中,会遇到许多不符合需要的制定纠正措施。但在制定纠正措施过程中往往会遇到现实的困难,制定纠正措施的人是分布在组织的各个层面,他们控制过程、掌握技术,却不尽了解纠正措施制定本身的要求;质量管理人员了解纠正措施制定的要求,却不控制过程、不了解技术,因而组织制定的纠正措施有效性常常不高。应用供应链的理论,将制定纠正措施的人和质量管理人员放在一个链条里,应用价值链理论统一、协调管理,将有力提高纠正措施的有效性。     

From the blogosphere into the parliament: The role of digital technologies in organizing social movements

In this paper, we present a process model exploring the roles played by digital technologies (DTs) in the organization of collective action (CA) of social movements (SMs) at different points in their lifecycles. The process model, which is based on an exploratory case study of the Italian Five Star Movement, relates the environmental conditions to the working logic, structure and use of DTs at three different stages of the SMs. We explain how these choices are adopted at each stage to address internal and environmental challenges and how they create further challenges to be addressed to pass to the next stage. We further explore the dynamics between the logic of connective and collective action and reflect on the growing need for structures and control. By so doing, our work addresses the need for a better understanding of the coevolution between DTs and organizational structures and of the ways in which DTs are used to mobilize people to sustain CA along the SM lifecycle.     

大学城（江宁）购物网站的建立与经营研究

随着信息技术的发展和电脑的普及,高校学生对电子商务交易有浓厚的兴趣,校园电子商务的发展空间广阔。调查了江宁大学城学生购物环境的现状,分析了建设高校学生购物网站的条件与困难,并提出了建设和经营学生购物网站的对策。     

‘Thinking Before Acting’ or ‘Acting Before Thinking’: Antecedents of Individual Action Propensity in Work Situations

We introduce the concept of ‘individual action propensity’ to examine the approach of individuals towards solving situations for which they lack knowledge and/or experience about what to do. We focus on a naturally contrasting pair of responses: ‘thinking before acting’ or ‘acting before thinking’, and associate low action propensity with thinking one's way into understanding how to act, and high action propensity with acting one's way into understanding such situations. We build on regulatory mode theory – with its dimensions of locomotion and assessment and the trade‐off between speed and accuracy – to examine individual characteristics as predictors of individual action propensity. We find that individual action propensity is associated with being a woman, having fewer years of formal education, not relying on help‐seeking behaviours, and having a positive attitude towards spontaneity. Our findings shed light on why individuals take action, or not, and provide implications for research on organizational action propensity.     

Collective Action and the Sustainability of Co-Production

Abstract

This article addresses the sustainability of citizen/user participation in the provision of public services, often referred to as co-production. Co-producing public services not only promises to limit cost, but it also requires a change in the relations and behaviour of public servants and citizens/users, in order for the latter to make a long-term commitment to co-production. The article notes that Olsen proposes two logics of collective action, not just one. Focusing on small group interaction can provide an important strategy for achieving sustainable co-production, particularly of enduring welfare services. However, Ostrom criticizes too simplistic approaches based on size alone for promoting social cooperation in collective action situations. She proposes seven structural variables of importance in resolving social dilemmas. Several of them can also be perceived as factors that facilitate sustainable citizen participation in co-production. Some additional factors are also considered important for sustainable co-production, like the nature of the service itself, organizational diversity, a dialogue between the staff and clients, and facilitating small group interactions in large organizations. This article concludes that governments should develop more flexible, service-specific and organization-specific approaches for promoting co-production, rather than looking for simple ‘one size fits all’ solutions to the challenges facing public service delivery, particularly of enduring welfare services. It also proposes a research agenda on sustainable co-production.     

Cross-border commuting and consuming: an empirical investigation

This article contributes to our understanding of cross-border activity in general and the determinants of cross-border trade in particular by focusing on the part of cross-border sales that arise due to work-related cross-border crossings of households. We analyse empirically how cross-border consumption expenditures vary across product and services categories as well as household characteristics using representative household survey data of cross-border commuters to Luxembourg. In total, these households spend an estimated 17% of their gross annual income across the border, contributing about 10% to the total household final consumption expenditure (HFCE) in Luxembourg. Cross-border expenditure is linked to individual- and household-related characteristics and to distance between home and work. Cross-border commuters systematically exploit arbitrage opportunities that arise because of existing price level (index) differences between the country of work and the country of residence.     

重庆市金融要素市场培育的政府行为边界分析

随着重庆建设我国金融中心步伐的日益加快,本文针对如何界定重庆政府在建设金融中心的金融要素市场培育的三种理论为出发点,根据制度经济学"政府在制度变迁中提供的基本服务是博弈的基本规则"的原理,运用道格拉斯·诺斯制度变迁和经济增长的理论模型,提出重庆政府行为边界的具体构建框架,即完善稳定金融要素体系,提供配套基础设施及环境支持;为健全金融要素市场提供政策保障;随着金融要素市场不断形成出台并规范相关法律法规,明确规定政府行为边界,为重庆金融要素市场的培育提供有力的支持和保护。