库切笔下“失语”的黑人女性

库切作品中黑人女性因殖民统治、性别压制以及主体意识的缺乏而“失语”,她们处于社会最低层。黑人女性以沉默抵制不平等的话语权及对其主体地位的剥夺。库切希望黑人女性建立起主体意识并争取平等的话语权。     

A Pragmatist Defence of Classical Financial Accounting Research

One reason for the disdain in which classical financial accounting research has come to held by many in the scholarly community is its allegedly insufficiently scientific nature. While many have defended classical research or provided critiques of post‐classical paradigms, the motivation for this paper is different. It offers an epistemologically robust underpinning for the approaches and methods of classical financial accounting research that restores its claim to legitimacy as a rigorous, systematic and empirically grounded means of acquiring knowledge. This underpinning is derived from classical philosophical pragmatism and, principally, from the writings of John Dewey. The objective is to show that classical approaches are capable of yielding serviceable, theoretically based solutions to problems in accounting practice.     

Abandon bad R&D projects with earlier marketing appraisals

The marketing concept in technology based firms is often applied too late in the product development cycle to prevent costly marketplace failure. This article stresses the need for the involvement of marketing much earlier in the development cycle and a framework for accomplishing this purpose is presented.     

Longitudinal organizational research in field settings

Managers, theorists, and researchers are interested in studying organizational phenomena such as technological change, organizational development, and leadership effectiveness over a period of time. However, a review of the literature in the field of organizational behavior and management indicates that a limited number of empirically based studies rigorously investigate changes within organizations. This article looks at the salient characteristics and issues facing those engaged in longitudinal research. While much more theoretical and methodological work is needed to improve the rigor of this type of research, some researchers have forged ahead and have attempted to conduct longitudinal research in field settings. A select few of these studies are presented to illustrate what can be accomplished by longitudinal research and what needs to be improved in such research designs. In conclusion, the authors offer some suggestions that may serve to increase the number of longitudinal organizational research studies in the future.     

Form and content of replacement cost information: The impact upon investment criteria

The Securities and Exchange Commission (SEC) has recently required that certain registrants disclose specific current replacement cost information when filing their 10-K's. In the current research, unsophisticated investor surrogates were asked to perform an investment task using historical cost and/or variations of actual current replacement cost data for several companies. It was found that neither the content nor the form of the alternative information sets significantly affected the investor decisions.     

Hans Singer's debts to Schumpeter and Keynes

This essay discusses Hans Singer's intellectual formation andthe influences on his early writings and on his post-1947 developmenteconomics. It asks what impact the unusual experience of studyingwith both Schumpeter and Keynes had upon his subsequent economicthinking and practice. It argues that the influence of boththese mentors was surprisingly small, compared with that ofSpiethoff and Clark. Singer repaid his debts to Schumpeter andKeynes, but by working in the new currency of development economics,some of which was his own coinage. His motivation for this vasteffort was derived from the social egalitarianism of figuressuch as William Beveridge, Archbishop Temple and R. H. Tawney,rather than the liberalism of Schumpeter and Keynes.     

我国企业年金参与限制的正义性思考——基于罗尔斯第二原则的审视

我国企业年金制度对企业及其职工的参与做了一些限制的规定,本文从罗尔斯正义分配的第二原则的两个条件出发对这些限制规定进行重新审视时,发现这些规定并没有为所有的职工提供公平的机会,甚至会导致逆向补偿,伤害没有参与企业年金的职工的利益.由此,为企业和职工创造更加公平的参与机会应当成为我们必须思考的问题     

The making of Labatt ‘Blue’: The quest for a national lager brand, 1959–1971

Abstract

This article examines the creation of a national beer brand in Canada. It analyses the challenges faced by the marketing managers at John Labatt Limited ? one of Canada’s oldest and most successful brewers ? in solving the ‘national lager problem’ (i.e. the inability of Labatt’s ‘Pilsener’ to capture a significant share of the Canadian market). It examines how executives use marketing knowledge to recreate brand identities. It argues that the rebranding of ‘Pilsener’ as ‘Blue’ was successful because Labatt’s managers fashioned a new brand identity that downplayed the ‘ethnic’ heritage of the brand by appealing to a new ‘Canadian’ cosmopolitan modernity.