中国当代建筑管理发展趋势

本文从整体规划、专业分工、劳务培训、建筑指导使用年限四个方面,畅谈了对未来中国建筑管理发展趋势的一些认识,并提出建立劳务培训持证上岗体系和建筑指导使用年限制度,以期对未来建筑行业发展有一定的启示。     

Locating experts using social media,based on social capital and expertise similarity

Information and communication technologies boost knowledge activities, both within and across organizations, and in online communities. Determining how to effectively search for and find experts via social media has become a critical issue. Although social capital is a key driver of knowledge contribution, we have not addressed the issue of how to locate experts based on their social capital. Systems designed to locate experts typically recommend such experts based on keywords, thus failing to consider any semantic similarity between their areas of expertise and the problem domain (a.k.a., “expertise similarity”). The system designed and developed in this study recommends experts based on both their social capital and expertise similarity. We measure the social capital of experts based on their consultant service relationships and their friendships. We conduct a field experiment to evaluate user satisfaction and the system’s knowledge-contribution predictive capability. The results show that the proposed system is of high quality and delivers excellent information. Hence, users expressed their intention to use this system. In addition, the positive effect of social capital on the knowledge contribution is verified from the perspective of user behavior.     

基于演化博弈的网约车市场规制研究

随着网约车用户规模的不断增大,越来越多的网约车平台不断涌现,同时网约车市场面临的规制问题也越来越严峻。通过构建政府、网约车平台与网约车司机的三方演化博弈模型,利用三个博弈主体的复制动态方程以寻求推动网约车市场规范化发展的演化稳定策略。最后在考虑各博弈主体做决策时均会受到自身因素和其他两方策略的影响后,提出推动网约车市场规范化发展的策略。     

Effects of appointing new independent directors who are professionally affiliated with their predecessors: Evidence from China

The roles played by independent directors (IDs) have been extensively documented, but the question of how they are appointed remains insufficiently explored. We found that the likelihood of IDs being appointed was higher when they were professionally affiliated with the departing IDs, and this effect was more pronounced when either the predecessor had a compliant voting record or held more directorships in other firms controlled by insiders in the focal firm. The appointment of affiliated IDs who colluded with insiders through predecessors is positively associated with fewer dissenting votes, more related-party transactions, and more severe violations. The effect was stronger for firms that had higher concentrated ownership and were located in areas with a weak institutional environment. Our research showed that predecessors with low independence helps establish a reciprocity norm between affiliated successors and insiders, leading to weak board monitoring.     

从委托代理谈会计诚信

继安然、世通以及我国的银广夏事件以来,社会各界对会计作弊以及会计诚信问题进行了各种各样的讨论,本文主要从委托代理关系的角度阐述确保会计诚信的一些看法。     

对董事注意义务和忠诚义务的渊源分析

当事人之间的权力不对称容易导致董事的忠诚义务的形成,忠实义务等董事的义务的产生与一方拥有权力而另外一方相对没有权力的情况有关,但是其更重要的原因是委托人对受托人产生的信赖。美国的董事承担注意义务和忠诚义务的渊源是受托义务,日本则是委任合同,两者有所不同。信托理论能更好地说明忠诚义务产生的原因。而与信托理论相比,委任理论对信赖的保护的必要性程度相对比较低,委任理论只能说明注意义务的产生。     

从“帕金森定律”透析国有企业管理人员的选任机制

帕金森定律指出机构人员膨胀的原因及后果。由于我国国有企业是在传统的行政体系下建立和发展起来的,正在由计划经济体制向市场经济体制转变,而这种处于转型期的国有企业管理人员的选任就显得尤其重要,一旦选择失败,就会极易产生人员机构臃肿,人浮于事,组织效率低下的问题。所以要提高组织效率,提升国有企业的竞争力,选择称职的管理人员是避免帕金森定律产生的有效办法之一,构建科学的管理人员选任机制显得意义重大。     

Analyzing prospects of portable fuel cells with an expert opinion study

Fuel cell technology is becoming a significant option as an energy technology. Attracting significant research funding, industry research and development (R&D), and commercial anticipation different fuel cell technologies are indicating potential as viable products. One of the anticipated applications of the technology is portable fuel cells. Ranging from small back-up power systems to small micro watt solutions portable fuel cells have been widely demonstrated but lacking widespread commercial exploitation. This paper presents the prospects of portable fuel cells which resulted from a Delphi study.     

Audit‐firm group appointment: an artificial intelligence approach

Auditor appointment can be regarded as a matter of pursued audit quality and is driven by several factors. The adoption of an effective auditor procurement process increases the likelihood that a company will engage the right auditor at a fair price. In this study, three techniques derived from artificial intelligence (AI) are used to propose models capable of discriminating between cases where companies appoint a Big 4 or a Non‐Big 4 auditor. These three AI methods are then compared with the broadly used method of logistic regression. The results indicate that two of the AI techniques outperform logistic regression. In addition, one method further improves its performance by applying bagging. Finally, significant factors associated with auditor appointment are revealed. Copyright © 2009 John Wiley & Sons, Ltd.     

Expert reports in Australian takeovers: fees and quality

Target firms in Australian takeovers are required to commission the preparation of an independent expert report in circumstances where there is a perceived conflict of interest with the bidder. As approximately half of these reports are prepared by firms with which the target has other business dealings, concern has been expressed over the quality of these reports due to the suggestion that such reports are provided at lower fees. We examine the 191 independent expert reports provided in all 649 Australian takeover bids initiated in the period 1990 to 2000 inclusive. Using an expert-fee model, we find that the fees for reports by experts with other business dealings with the target are not lower than those of unrelated experts. In addition, the results indicate that experts with other dealings with the target provide reports with a significantly smaller valuation range, consistent with these reports being of higher, rather than lower, quality. Our findings are inconsistent with the U.S. and New Zealand experience of prohibiting audit firms from providing valuation advice in takeovers.