股票期权激励机制的利弊分析

股票期权制度作为一种长期激励机制,是解决由于所有权与经营权分离所引起的委托人与代理人之间利益冲突的有效机制,但在实践中也存在着诸多的弊端。本文分析了实施股票期权制度的利弊,指出我国企业引进股票期权制度必须注意的问题。     

上市公司股权激励问题探析

股权激励制度曾被视为降低经理层代理成本、完善公司治理的良方,但安然事件等一系列公司丑闻逐渐暴露出该制度的弊端。近年来股权激励制度在我国上市公司迅速推广,一些公司通过股权激励取得了“公司业绩增长,股价上涨,投资者受益,公司高管暴富”的“多赢”局面,实际上在表面繁荣、貌似合法与市场化的背后隐藏着大量问题,部分公司的股权激励已被扭曲为公司管理层牟取暴利的寻租工具。这表明,在资本市场有效性程度低、上市公司治理不规范的情况下,不宜大规模推广股权激励制度。     

延安时期毛泽东对建设马克思主义学习型政党的引领

中国共产党关于＂建设马克思主义学习型政党＂的基本思想,在延安时期已具雏形。红军长征到达陕北后,毛泽东深刻总结党的历史上＂左＂、右倾错误的成因及危害,决定通过学习的方式,进一步提高党的理论水平和实践经验,切实加强党的建设。他以身作则、率先垂范,刻苦学习马克思主义的政治、军事、哲学理论,带头发起全党有计划的马克思主义学习与教育运动,在延安营造了一个空前浓厚的学习氛围,在此基础上,通过整风运动,更是在全党范围内形成了一个＂你追我赶＂的学习热潮,开创了建设马克思主义学习型政党的新形式。在毛泽东的引领下,延安时期党的自身建设不断完善,马克思主义学习型政党建设初见成效。     

Deterrence or Conflict Spiral Effect? Exercise of Coercive Power in Marketing Channels: Evidence from China

Purpose: The article aims to test the appropriateness of deterrence and conflict spiral models in marketing channels. Both models have been alternatively used as bases to explain firms’ power-related behaviors in marketing channels. However, the issue of the appropriateness of such an application in various contexts has not yet been addressed.

Methodology/approach: The authors develop the hypotheses based on deterrence theory and their alternatives based on conflict spiral theory. They gather data from 204 sales representatives of suppliers in China and use linear regression analysis to test their hypotheses versus alternatives.

Empirical findings: The data analysis offers supportive evidence for the deterrence logic but with unexpected results. By elaborating on the empirical results, the original assumption of deterrence theory, and the nature of interfirm relationship in marketing channels, the authors modify the deterrence model for research on power related-behaviors in the given context. The analysis implies a possible explanation for inconsistent findings in the literature regarding exercises of coercive power.

Originality/value/contribution: This article proposes a revised deterrence model that can interpret the empirical results with a consistent logic and better predict power-related behaviors in marketing channels.

Research limitations/implications: The research results may lack generalizability with respect to channel type and culture. It does not directly test the cognitive mechanisms that mediate the impact of power on its exercise. Researchers are encouraged to directly test the mediating constructs in other channels or countries.

Practical implications: The article includes some insights and implications for managers in understanding power structure and implementing influence strategies in business-to-business marketing.     

Food for Thought? A Rejoinder on Peer-review and RAE2008 Evidence

This Rejoinder responds to criticisms made by Simon Hussain (2011) Hussain, S. 2011. Food for thought on the ABS Academic Journal Quality Guide. Accounting Education: an international journal, 20(6), : 545–559. [Taylor & Francis Online] , [Google Scholar] about the construction and operation of the Association of Business Schools' (ABS) Academic Journal Quality Guide. In this paper the broad purposes of journal lists and guides are outlined before an account is given of the long history and multiple forms of these lists, particularly in the field of Accounting. Having described the main features of different types of journal list, the advantages and benefits of the approach adopted in the compilation of the ABS Journal Quality Guide is outlined. The paper then ends by noting that one of the copy-editing mistakes identified by Dr Hussain has been rectified, but the remaining concerns about the rating of accounting education and accounting history journals reflect the absence of these titles from journal citation reports and international journal lists. Furthermore, the lower rating of Accounting & Finance research in the RAE2008 in comparison with Business & Management Studies research in the same year and Accounting & Finance research in 2001, has more to do with the way in which the Accounting & Finance Panel calibrated and normalized its judgements than with the ratings contained within the ABS Guide.     

论双师型背景下的教师企业挂职锻炼——以许昌学院旅游管理专业为例

在双师型背景下,旅游管理专业教师到企业挂职锻炼已经成为本科院校提升教师实践技能和职业素质的捷径,但是在具体实施过程中因为现实条件的制约,在实际挂职的过程中还存在很多问题。从许昌学院旅游管理专业的实际出发,从学校、企业、教师三方面分析,要全面有效地提升挂职锻炼的成效,需要学校加强挂职制度建设,企业搭建好平台,教师要转换观念,发挥主动性和积极性。     

The ethnographic self as resource. Writing memory and experience into ethnography

Based on a critical reading of the history of Ashtanga yoga, participant observation, and interviews with Americans attending the K. Pattabhi Jois Ashtanga Yoga Institute in Mysore, this article explores the notion of authenticity within Ashtanga yoga itself and amongst yoga practitioners journeying to India hoping to find an authentic travel experience. Many of these tourists assume that the yoga experienced in Mysore is more genuine than that practiced in the West due to its location and groundedness in a distinct lineage. These yogis also desire a travel experience that matches their definition of the ‘real’ India, a narrow conception that spurns Western aesthetics, rejects technologies of modernity, and scoffs at local Indians who seek commodified relationships with tourists. Acknowledging that authenticity is ‘ultimately a discourse of power’ (Korpela, M. (2010). A postcolonial imagination?: Westerners searching for authenticity in India. Journal of Ethnic and Migration Studies, 36(8), 1299–1315. p. 1311), I suggest that the perceptions of authenticity that inform both the Ashtanga practice and the travel expectations of yoga tourists function to maintain Orientalist imaginings of a timeless, exotic, and mystical India defined in opposition to the materialistic and rational West. Consequences of these discourses include a rejection of the syncretic evolution of yoga, a denial of India's vibrant postcolonial present, and the construction of Otherness.     

Workplace Spirituality and Business Ethics: Insights from an Eastern Spiritual Tradition

The author extends theory on the relationship between workplace spirituality and business ethics by integrating the “yamas” from yoga, a venerable Eastern spiritual tradition, with existing literature. The yamas are five practices for harmonizing and deepening social connections that can be applied in the workplace. A theoretical framework is developed and two sets of propositions are forwarded. One set emanates from the yamas and another one conjectures relationships between spirituality and business ethics surfaced by the application of these spiritual practices from yoga.     

大学生课外体育锻炼的影响因素分析

课外体育锻炼也是学校体育教学的一部分,本文分析我国高校大学生课外体育锻炼的影响因素,并提出大学生开展课外体育健身活动的建议,促进大学生的健康成长。