DEMAND COLLABORATION: EFFECTS ON KNOWLEDGE CREATION,RELATIONSHIPS, AND SUPPLY CHAIN PERFORMANCE

While demand collaboration is crucial to supply chain performance, there is divergence over what demand collaboration really means. Currently, one perspective stresses the use of electronic communication systems for real‐time data exchange (e.g., EDI, VMI) to increase speed of response and reduce costs, thereby improving operational efficiencies. Another perspective stresses relational elements to create close, long‐term links. These links, facilitated largely through the use of non‐electronic communication channels, serve the purpose of developing complementary capabilities, sharing more information, and engaging in more joint planning. In this study, we provide a framework that considers both elements of demand collaboration individually and jointly. The relative effectiveness of the various forms of demand collaboration is assessed via the use of a controlled simulation experiment.     

从商品缺货现象看零售业的供应链管理

在近年的同台竞争中，外资零售企业在供应链管理方面的优势给国内同行留下了深刻的印象。本文利用国内首次大规模缺货研究获取的实地调研数据，从商品缺货现象入手，指出缺货问题已经变得相当严重，并且进一步论证指出维持较高库存并不是最佳解决方法，正确的道路应是全面优化供应链，并就改善薄弱环节提供了具体建议。     

公司治理耗散性高阶有序跃迁研究

公司治理作为人类经济社会中一个开放型系统，其基本构件——各个子系统序参量变化，可不断地产生高阶有序跃迁，进而引发治理系统形成新的稳态耗散结构。其耗散机理主要表现为远离平衡状态的非线性和非稳定性，状态序参量在开放态下的变动方向、速率和跃迁水平，耗散跃迁的对称性自发破缺压分岔，微涨落的非线性放大和非平衡相变。中国公司治理必须完善其构件的开放性发挥，其交互效应形成耗散结构的高阶有序跃迁，优化结构。完善功能，达到“无为而治”的境界。     

Knowledge Economy - The Sustainable Development Economy

I.IntroductionGlobalization,the emphasis on ecology,and the emphasis onknowledge are the three big tendencies nowadays.Global-ization means that the economies of the world are graduallybecoming an organic whole.Because of the free trade,all ofthe countries and areas must take the international market'sdemands into account,when they develop their economy.The countries or areas which can meet the demands of theinternational market will realize the values of their productsand get the chance of d…     

效用函数与投资者交易行为分析

本文从效用函数与投资者风险态度之间的关系出发,分析了在凹效用函数下的“风险厌恶型”投资者所特有的交分心理和交易行为,同时也阐述了为克服不良交易心理、避免不当交易行为而应采用的交易纪律和交易方法。     

知识经济影响下的审计创新

本文就知识经济时代审计意识的创新、审计体制的创新、审计技术和方法的创新以及审计人员在知识经济时代应具备的素质四方面进行了论述，从而提出我们每个审计工作者都必须紧跟时代潮流，切实转变观念，研究新情况，解决新问题。     

未来财务报告的刍议

现行财务报告在许多方面已经滞后于整个经济环境的要求。因此，对其进行重大的改进及发展势在必行，本文对未来财务报告的内容和特点进行了探讨。     

高校教师继续教育问题的几点思考

社会学习化是当前社会发展的趋势.高校教师的继续教育问题,小至关系到每个高校教师的科研能力、教学水平的提高,大至关系到国家的富强和发展,因此,这是一个十分重要的问题,必须引起极大的关注.分析中西方高校教师继续教育的现状以及西方的成功经验,提出解决我国高校教师继续教育所存在问题及对策.     

Impact of Segment‐level Natural Resource Operational Risk Reporting on Earnings Predictions

Non‐financial reports alert investors to operational risks associated with issues such as insufficient access to natural resource inputs and related costly interruptions to production, while segment‐level reports alert investors to operational risk distribution across a firm. An important issue, to date unexplored, is how segment‐level non‐financial reporting has an impact on earnings predictions. We report the results of an experiment used to examine how mining company segment‐level water reports affect investors' earnings predictions, where water reports indicate whether the firm and its segments will have access to sufficient water to meet production needs. We find that investors do not change their earnings predictions when firm and segment‐level reports indicate low water risk but they do revise down their earnings predictions when firm and segment‐level water reports indicate high water risk. This is consistent with investors responding to the additional information provided in segment‐level reports confirming that water risk is high across the firm. Regardless of whether firm‐level water reports indicate high or low water risk, when segment‐level reports indicate that one segment is low water risk and another is high water risk, investors revise down their earnings predictions. This is consistent with investors recognizing that natural resource operational risk concentration in one segment can affect earnings more than evenly‐distributed risk. Overall, our findings suggest that belief‐adjustment theory explains how investors react to prospective operational risk information contained in segment‐level water reports according to the similarity of the segment‐level risks, and that this information is factored into earnings predictions.     

基于绩效提升的知识型员工心理契约构建

提高员工绩效是现代企业寻求竞争优势的重要手段,而心理契约对员工绩效的提高有重要影响,因为心理契约是联系员工与契约之间的心理纽带,也是影响员工态度和行为的重要因素。本文从心理契约的内涵出发,分析心理契约与绩效的关系,在此基础上探讨了知识型员工心理契约的构建。