企业效绩评价体系的应用--管理创新

全球经济一体化和知识经济的迅猛发展，要求企业在激烈的竞争中不断追求创新，增强自身竞争实力。本从管理创新的角度，从效绩管理、企业财务预警、企业集团管理三个方面论述了企业效绩评价体系的应用，并且结合我国实际，提出了效绩评价体系在应用中亟待解决的问题。     

现代审计活动中的行为研究

审计作为一种独立的经济监督活动,具体表现为审计人员个体与群体组织的一系列有序的行为,而审计行为与其它行为一样,需要进行科学与合理的规划、领导、组织和控制。因此,在现代审计活动中,必须注重对审计行为的研究,把握个体行为、群体行为两者的内在联系和相互作用,充分调动审计人员的工作积极性和主观能动性,增加审计群体的凝聚力,促进审计组织活动的有效进行。     

Bank Lending to Native American Applicants: An Investigation of Mortgage Flows and Government Guarantee Programs on Native American Lands

We investigate the efficacy of government guarantee programs for mortgage loans made on tribal lands by comparing lending outcomes for White applicants and Native Americans (NAs) living on- and off reservation lands. Simultaneous equations models with the loan-to-income ratio endogenous indicate both on- and off-reservation NA applicants experience higher conditional denial rates compared with otherwise similar White applicants. NAs living on-reservation are equally as likely to be approved for mortgage loans as off-reservation NAs. On-reservation applicants self-select lower loan-to-income ratios, and are held to a higher standard for this credit variable, likely because lower housing values and other economic variables challenge on-reservation applicants. Our findings suggest lack of financial resources, lack of applicant education about and experience with the mortgage process, low creditworthiness, and lender reluctance to confront burdensome bureaucracy limit on-reservation guarantee program success.     

Conceptualizing the brand in social media community: The five sources model

The emergence of social media is challenging the ways that marketing academics and practitioners conceptualize and manage brands. This research explores the consumers׳ specific motivations for the purpose and structure of the consumption of brands in social media community. Keeping the evolving economic relevance of social consumption in mind, the resulting conceptual model has been designed to give a better understanding of the unique branding opportunities and relationships that social media present to brand managers. The research employs a triangulated method that includes a social media-based Facebook focus group and face-to-face interviews. The findings suggest that consumers expect some very specific two-way interactions with brands and that social media may be the only way to effectively deliver these demands. This study identifies five core drivers of brand consumption in a social media community articulated in the Five Sources Model: functional, emotional, self-oriented, social and relational. These core drivers represent unique opportunities for brands to enhance their relationships with their customers and to increase the likelihood of an active and beneficial online community built around their brands. Future research implications are discussed.     

重大工程高层管理团队冲突、行为整合与工程绩效研究

为揭示重大工程高管团队冲突对工程绩效的作用机理,构建了以重大工程高管团队冲突为自变量、行为整合为中介变量、工程绩效为因变量的中介模型,并通过215位高管问卷样本进行实证研究,实证结果表明重大工程高管团队任务冲突对工程绩效有显著的正向影响,关系冲突对工程绩效有显著的负向影响。合作行为和信息交换和在团队冲突和工程绩效之间存在显著的部分中介效应。     

The Bank Lending Channel Revisited

A central proposition in research on the role of banks in the transmission mechanism is that monetary policy imparts a direct impact on deposits and that deposits act as the driving force of bank lending. This paper argues that the emphasis on policy‐induced changes in deposits is misplaced. A reformulation of the bank lending channel is proposed that works primarily through the impact of monetary policy on banks’ balance sheet strength and risk perception. Such a recasting implies, contrary to conventional wisdom, that greater reliance on market‐based funding enhances the importance of the channel.     

国企集团整体上市与国企监管的挑战和对策研究

国企集团的整体上市是深化国企改革的重大举措,也给国企监管带来了巨大的机遇和挑战。针对国企集团整体上市所带来的国企监管的新变化、新任务,应从全面把握变化、客观分析原因入手,采取各种有效的应对措施,加强和完善对国有企业的监督和管理。     

The impact of a changing financial climate on a UK local charitable sector: voices from the front line

Forced to compete with private and public sector providers, charities experience tensions as the quest for a more commercially-oriented position may conflict with their social imperative. Little attention has been given to understanding the experiences of local charities as service providers. This paper captures the reactions of those working on the charity front line.     

The puzzle of greenhouse gas footprints of oil abundance

The present inquiry lays a groundwork for the analysis of the net greenhouse gas (GHG) footprint of oil in the oil-abundant settings. To address the research question, the study puts forward a three-sector decision model, which provides a common ground for the assessment of the interaction of the structuralist and institutional factors influencing environmental pollution in the oil-reliant economies. The study shows that fossil-fuel abundance triggers forces, which induce diametrically opposed effects concerning atmospheric pollution. These are the rising carbon-intensive oil extraction and processing and fossil-fueled power generation versus shrinkage of the carbon-intensive manufacturing and growth of the low-carbon tertiarization. The theoretical analysis enables compartmentalization of the essential factors, which determine GHG emissions in the respective countries. To assess the significance of the proposed theoretical framework, the study employs multivariate panel co-integration techniques and two-stage fixed effects estimations for a dataset of 38 oil-producing countries for the time period between 1960 and 2018. In contrast to the existing literature, this study drives apart from the black box approaches that employ just one omnibus variable, per capita income.     

Price Effects on Compound Commodities

We examine the effect of simultaneous price changes on the total demand for a group of goods, which we call a compound commodity. Specifically, we consider unit and proportional cost components (e.g., taxes, transportation costs) imposed on compound commodities. If the unit cost is positive, then the proportional cost raises the relative price of the more expensive good, and thus induces substitution towards the less expensive good within this group. Then, the substitution effect of the proportional cost for a compound commodity is non‐negative if and only if the compound commodity and the other goods are, on average, not strongly substitutable.