Gender Roles and Labor Use Strategies: Women's Part-Time Work in the European Union

Progress towards equal opportunities is critically dependent upon the development of a more equal and more balanced allocation of time in both paid and unpaid work. Gender divisions relating to working time arise primarily from differences in gender divisions within the household but the extent and form that these gender divisions take in the labor market are moderated or mediated by national working-time regimes. These regimes are found to be extremely diverse across Europe with very different implications for gender equality. Current interests in greater flexibility in working time are leading to pressures to changes in working-time regimes and to an increase in the extent of unsocial hours working. The strategies adopted to meet these pressures may vary by country and sector but the restructuring of working time is also likely to be influenced by gender factors and divisions. The result may be increasing differentiation by both gender and class. Progress towards equality requires a renewal of interest in reducing standard working hours and a questioning of the current assumption that increasing unsocial hours working is essential for competitiveness.     

创业企业如何通过资源配置模式与动态能力协奏实现战略转型

面临经济贸易全球化，创业企业如何协奏组织行为与组织能力、成功实现转型以应对剧烈变化的环境，已经成为战略理论研究的核心问题。选取蒙草生态为案例研究对象，通过探讨企业战略转型过程中资源配置模式与动态能力的相互作用，揭示资源配置模式与动态能力的演化进阶机制，剖析企业战略转型的内在机理过程。研究发现，①企业利用动态能力捕捉转型动因、促进企业形成与动因适配的资源配置模式，进而保证转型成功；②与各阶段动态能力适配的资源配置模式经历了资源转移内化-资源修补拓展-资源传衍共享的演化过程；③资源配置模式演进促进动态能力向感知能力-整合能力-学习能力-创新能力不断进阶，确保企业维持动态、可持续竞争优势。     

嵌入性视角下会计师事务所发展战略初探

由于企业的会计师事务所选择活动具有社会嵌入性,因此企业和联结企业往往选择相同的会计师事务所。按照社会嵌入理论,会计师事务所可以充分利用客户企业对联结企业的信息影响和社会影响以及企业决策者的社会关系网络,采取利益相关者协同拉动型发展战略壮大事务所规模,培育可持续竞争优势。     

Small firms and networks in capital intensive industries: The case of Spanish steel wire manufacturing

This article uses an interdisciplinary approach to gain a better understanding of the organization of the Spanish industry in a long-term perspective. Sociological concepts about networks, and studies about family firms from management and business history literatures, are combined to illuminate the dominance of family ownership in capital intensive industries. Popp, Toms and Wilson's work on the spatialization of resource distribution and resource dependence has been used to understand the dominance of small family firms co-ordinated by networks in the particular case study of the Spanish steel wire manufactures. The article also has important implications for questioning Casson's interpretation about the difficulties dynastic family firms may have in science-wire rod industries.     

入世后中国电信服务业面临的法律上的挑战

加入世贸组织后中国电信服务业将面临机遇和挑战 ,中国电信服务业将承担以下义务 :《服务贸易总协定》规定的一般义务主要是最惠国待遇、国民待遇、市场准入和透明度等 ;中国与WTO的成员国达成的具体承诺。同时中国政府应采取积极的应对措施     

高管团队断裂带对创业企业成长绩效影响的实证研究——创新强度的调节效应

近年来，高管团队断裂带对企业绩效的影响引起了国内外学者的广泛关注，然而高管团队断裂带究竟是促进还是抑制了企业绩效尚无一致结论。基于交叉分类视角，以我国2011—2018年创业板民营上市公司为研究样本，应用广义最小二乘法，实证分析了高管团队断裂带对企业成长绩效的影响，以及企业创新强度对二者关系的调节作用。实证研究结果显示：高管团队任务相关断裂带和社会分类断裂带与民营创业企业成长绩效存在显著的倒U型关系，同时，企业创新强度对高管团队断裂带与民营创业企业成长绩效关系具有显著调节效应。具体而言，企业创新强度越高，高管团队任务相关断裂带和社会分类断裂带与民营创业企业成长绩效间的倒U型关系越显著。     

论正外部性与上市公司会计信息披露

本文从正外部性会使资源的社会提供不足这一新古典经济学原命题出发,从数量与质量方面考察正外部性对上市公司会计信息披露的影响。由于信息的政府强制供给,正外部性对会计信息的影响为零;根据张五常的总量相等原则及考虑合约内效应的主要影响,正外部性对会计信息的影响亦是不显著。在此基础上,对会计信息披露中出现问题的原因进行了探讨,提出提高会计信息披露质量的建议。     

中小企业知识产权融资的国际经验与启示

本文研究美国、德国、日本与韩国等先进国家办理知识产权融资的现状与问题,分析总结了这些国家的市场机制与经验以及我国知识产权融资的主要障碍,对建立我国知识产权相关的服务机制,增强信用机制和充分发挥政府的作用提出了若干建议。     

Distinctive arrangements for international interconnection?

An issue of growing importance in telecommunications policy is the relationship between interconnection for domestic and international telephony. While international telephony's need for international transport is an inherent distinction, that factor will not determine distinctions in interconnection arrangements. Under the existing pricing structure for telephony, cross-border rent shifting is the key issue. Innovations in the pricing structure for telephony, whether through Internet telephony or other avenues, offer the potential for changing the structure of interconnection negotiations and eliminating distinctions between international and domestic telephony interconnection.     

我国会计师事务所审计质量控制研究

随着国内外舞弊案件的不断曝光和披露,会计师事务所的审计质量问题越来越受到社会各界的广泛关注,也成为影响注册会计师行业生存与发展的重要因素。因此,对影响审计质量的诸多因素加以系统分析,积极探索提高审计质量的有效途径,是我国注册会计师行业目前面临的重大课题。