生物质能趋向下涉农供应链价值重构的机理——基于扎根理论的分析

涉农龙头企业利用现代生物质能技术对其狭义型涉农供应链进行的价值重构是一个未经充分实践和合理证实的问题。基于扎根理论的选择性译码的综合考虑和分析,本文将供应链中生物质能源化的全部现象归结为:环保与规制压力下,以能源供应系统改造为起点,基于多元和复合目标的涉农供应链不均衡价值重构过程,并将其作为核心范畴,形成了相应的故事线。最后,基于前述分析,构造了一个由三个维度联接的、狭义型涉农供应链价值重构的完整价值空间。     

Assessing downside and upside risk spillovers across conventional and socially responsible stock markets

Since the aftermath of the recent global financial crisis, socially responsible (SR) investments have become an alternative form of conventional finance, giving rise to further systemic risk between conventional and SR stock markets. In this paper, we assess this risk transmission using Value at Risk (VaR) modeling for the US, Europe and the Asia-Pacific region, over the period covering January 2004–December 2016. We find that socially responsible stock markets exhibit less risk than do conventional markets in terms of the risk hedging properties induced by the SR screening. Second, contributions to systemic risk vary across market phases and return distribution levels, with a larger contribution and spillover effect during the recent global financial crisis. For example, at the downside of the distribution (CoVaR at 5%), the conventional European index shows the highest contribution to the world market’s systemic risk, while the US stock market shows the highest contribution at the upside of the distribution (CoVaR at 95%). This finding is justified by the difference in the risk aversion of investors that varies with the market state as well as the disparities in the development of SR markets.     

Business model innovations in China: A focus on value propositions

Prior studies that examine business model innovations lack consideration on how value propositions are best developed in specific contexts or how restructuring other components can deliver on value propositions. This article first identifies three types of Chinese consumption behaviors—imitation-based “good-enough” consumption, renqing consumption, and face consumption—and their corresponding value propositions based on value-hierarchy theory. We then look at Chinese companies that illustrate how business model innovations that focus on the targeted value propositions are initiated, formulated, and implemented. In particular, we identify four types of business model innovations: imitation-based “good-enough” business models, renqing business models, face business models, and hybrid business models. We conclude with practical implications for conducting and implementing business model innovations in China.     

制度背景、投资理性与公允价值推广

论文研究了我国公允价值推广的制度背景环境及其受到投资者认知局限的困扰。认为公允机制作为会计准则的变革引入市场,必然受到现有市场机制的约束,当这种约束面临投资者决策的认知规律偏误,往往会放大公允价值计量本身的弱点,从而造成市场的过度焦虑和反应。     

人民监督员制度的价值

检察机关的人民监督员制度着眼于对检察机关查办职务犯罪工作的监督,以外部监督内部的方式形成对公权力的制约,进而从制度层面上保障民主法治。公平正义是法所追求的价值,司法公正则是司法所追求的终极目标。实行人民监督员制度,其实质就是深化了司法的民主性,通过人民监督员对检务工作的监督保障被追诉人权利和自由,使其个人基本人权不受侵犯,进而形成一个良性有序公正民主的司法环境。     

基于模糊综合评判法的技术并购目标企业评价实证研究

本文在分析并购目标企业价值评估方法的理论研究基础上,对技术并购中的目标企业评价进行研究。在技术并购的基本理论原则下,通过选取合适的评价指标,建立了技术并购目标企业评价指标体系。随后,采用模糊数学的方法,借助专家打分,获得了各项指标的权重,进而完成了技术并购中目标企业评价模型的构建。最后运用企业技术并购案例进行了实证研究。实证研究的结果表明,本文建立的目标企业评价模型具有一定的实用性,有助于企业分析判断技术并购的可行性。     

知识封锁、能力隔离、战略俘获与低端锁定效应形成实证研究

发展中国家以代工形式嵌入全球价值链生产体系，从事价值链低端环节的加工制造活动。中国代工企业在进行功能升级时，发包商会利用一切手段将中国代工企业锁定在全球价值链低端环节。实证研究了知识封锁、能力隔离和战略俘获对低端锁定效应形成的影响，结果显示：知识封锁导致技术升级能力缺失，从而形成低端锁定效应；市场隔离致使市场升级能力缺失，进而形成低端锁定效应；战略俘获引致升级意愿缺失，继而形成低端锁定效应。根据实证结果，从企业、集群和政府3个层面提出中国代工企业突破低端锁定效应的政策建议。     

Managing Ethics in the European Commission Services

Abstract

This article adds to research on the regulation of standards of conduct in public administration. Specifically, it analyses attempts made during Siim Kallas’ mandate (2004–2009), to change the European Commission's approach to managing ethics, from a focus on control (inherited from the Kinnock reforms) to a ‘modern’ style based on guidance and shared values. Findings suggest that administrative practice fell short of delivering the change suggested by official discourse. The case of the Commission illustrates the practical challenges of operating shifts in organizational ethics management, and draws attention to the influence of the historical and political context of the reforms. The article uses a qualitative methodology, combining document analysis and in-depth interviews with ethics experts in the European Commission.     

An investigation into the compatibility of consultation and performance comparison in the UK's policy of Best Value

The policy of Best Value (BV) has been at the centre of the modernization of English and Welsh local government since 1999. At the heart of BV, is a performance management framework aimed at securing continuous improvement in the delivery of local services. This article critically examines the performance comparison – comprising performance indicators, audits and inspections – and consultation elements of this framework from the perspective of how they provide separate avenues to confirm the achievement of continuous improvement in local services. Three key issues are singled out for particular attention and investigated from a conceptual and empirical basis. The first issue relates to the construct validity of the performance comparison and consultation process in terms of the extent to which they are able to identify failing local services. The second issue involves an examination of whether the performance comparison elements of BV are conducted consistently between authorities, auditors and inspectors and thus the extent to which they provide accurate information about the performance of local services. The third issue identifies the impact of the consultation and performance comparison elements of BV on aspects of service delivery not subjected to these two confirmatory processes. Survey findings drawn from the views of 389 BV lead officers across local authorities in the UK reveal that whilst most respondents believe that the performance comparison elements of BV are able to accurately ‘identify failing services’, they strongly dispute the consistency of the performance comparison elements of BV. In addition, the survey findings reveal that more respondents than not believe that the performance comparison processes of BV serve to adversely skew resources away from areas of activity subject to less formal measurement. Detailed case study evidence drawn from three local authorities involved in the completion of the entire BV process offer further insights into the compatibility of the performance comparison and consultation processes of BV.     

价值工程在施工项目成本管理中的应用

依据施工项目成本控制原理,结合典型工程项目实际,利用价值工程原理对施工项目成本控制进行多维分析,并提出了具体建议。在经济活动中,用户购买产品并不是购买产品的本身,而是购买它所具有的必要功能。如果功能过高、过全,必然会导致成本费用的提高,而超过必要功能的部分用户并不用要,这就会造成功能过剩;反之,又会造成功能不足。用价值工程进行生产成本的控制就能避免功能过剩和功能不足的现象。