我国保险理论研究态势及其国际比较——基于学术期刊载文的分析

本文在剖析《保险研究》和JRI、RMIR、GRIR四份国内外保险学术期刊近五年来刊载的上千篇论文资料和引文资料的基础上,比较了中外保险理论研究的异同。作者结合保险特色,从研究内容(研究主题、研究险种),研究单位,文献、期刊和学科(影响保险理论研究的文献和期刊、影响保险理论研究的学科)等方面展开分析,结论主要以数据图表展现。本文希望引发有益我国保险理论研究的启示与思考。     

公路施工企业复合标底投标报价博弈模型的研究

通过对公路工程复合标底投标报价的分析,研究了复合标底的评分办法的博弈规则,建立了基于博弈论的投标报价模型,分析了模型的假设条件及适用范围,并对模型进行了全面评述。     

高职院校军事理论课教学存在问题及其优化对策研究

近些年,我国各高职院校军事理论课教学虽有显著的成绩,但是,在军事理论课教学中,仍存在一些问题需要客观正视并解决。基于此,笔者根据从事军事理论课教学经验,首先分析了高职院校军事理论课教学中存在的主要问题,然后指出了军事理论课教学优化原则,同时提出了加强高职院校军事理论课教学的优化对策,旨在提高高职院校军事理论课的教学水平。     

Information systems and technology sourcing strategies of e-Retailers for value chain enablement

In the e-Retail industry, a well-designed IT infrastructure is essential in creating a tightly integrated value chain and delivering high quality service. With intense competition for market share and profits, information systems and technology (IST) sourcing decisions are becoming increasingly important to e-Retail firms to support continued growth and market responsiveness. Drawing on the contingency theory, we examine organizational and environmental factors that influence an e-Retailer's IST sourcing strategy of make versus buy in enabling its value chain activities, and we also look at firm-level performance impacts of IST sourcing decisions that involve bundling across value chain activities. We test the proposed model and hypotheses using a panel data set of 307 firms over the period of 2006–2010. The results show that firms that make transformative IT investments tend to source a smaller portion of IST for their e-Retail value chain activities than firms that pursue automate or informate as their strategic role for IT investment. Capabilities are positively associated with IST sourcing. Firms experienced in e-Retail are more likely to build rather than buy their IST. In addition, we find mimicking behavior for IST sourcing among firms in the same merchandizer category. We find that IT strategic role is strongly associated with growth metric, whereas sourcing decisions predominantly impact operational performance measures. There is partial evidence that alignment between IT strategic role and IST sourcing decisions results in better performance effects. Moreover, complementary IST sourcing of synergistic marketing and sales activities positively impacts Web sales and conversion rate, but the sourcing combination of logistics, operations, and sales activities is associated with lower Web sales and conversion rate.     

The Board of Directors and The Adoption of Quality Management Tools

Abstract

The article examines the role of the board of directors in Local Public Utilities (LPUs). It aims at verifying empirically if a correlation exists between specific characteristics of the board of directors and the adoption of innovative arrangements addressing emerging needs of users and citizens (i.e. quality). By means of applying multivariate statistical methods to a random sample of sixty Italian LPUs, this study finds the relational capital of the boards affecting the take up of quality-oriented actions by LPUs. These results support the resource-dependence theory, neglected by mainstream literature.     

Formation of entrepreneurial intentions in a regional context

Research on the impact of the regional environment in the very early phase of the business start-up process is currently limited. This paper contributes to the literature by analysing the influence of regional factors on the formation of entrepreneurial intentions within the theory of planned behaviour (TPB) framework. The rationale is based on the previous literature which posits that regional conditions have implications for individual perceptions, which, in turn, constitute the foundation of the three antecedents of intention in the TPB model: attitudes, subjective norm and perceived behavioural control. A multilevel analysis based on a random sample of 834 Finnish working-age individuals, combined with the official national statistics at the municipality level supports the proposition that regional conditions have an indirect impact on the intent to become an entrepreneur. The population density, the level of education, income and wealth and the rate of public and manufacturing sector employment of a region are found to moderate the individual formation of entrepreneurial intentions. This study supports further development of the theoretical understanding of entrepreneurial intentions by demonstrating that regional characteristics are important moderating influences in the TPB model.     

Acculturation and Individualism as Predictors of Work‐Family Conflict in a Diverse Workforce

Ethnic and cultural diversity is an increasing reality in the US workplace. The current study highlights the importance of acknowledging the culturally heterogeneous nature of ethnic groups, and the need to focus on social identity characteristics such as cultural values when assessing group differences. We demonstrate that cultural values (i.e., individualism) contribute to employees' experiences of work‐family conflict beyond the effects of ethnicity. Specifically, we introduce a model informed by social identity theory that explains why acculturation is related to work‐family conflict. The model was tested with a sample of 309 employed Caucasian and Hispanic Americans. An empirical test of our model provides evidence that individualism mediates the relationship between language‐ and social‐based acculturation and work‐family conflict, even when controlling for ethnicity. Additionally, alternative models further reveal that the effects of acculturation and individualism contribute to work interfering with family. As an implication of the current study, we suggest that researchers and organizational managers should consider the cultural values of their diverse workforce when implementing policies that affect conflict between work and family. © 2013 Wiley Periodicals, Inc.     

ARE ALL ECONOMIC FACTS GREATLY EXAGGERATED? THEORY COMPETITION AND SELECTIVITY

Abstract ..There is growing concern and mounting evidence of selectivity in empirical economics. Most empirical economic literatures have a truncated distribution of results. The aim of this paper is to explore the link between publication selectivity and theory contests. This link is confirmed through the analysis of 87 distinct empirical economics literatures, involving more than three and a half thousand separate empirical studies, using objective measures of both selectivity and contests. Our meta–meta‐analysis shows that publication selection is widespread, but not universal. It distorts scientific inference with potentially adverse effects on policy making, but competition and debate between rival theories reduces this selectivity and thereby improves economic inference.     

我国会计教育及其改革问题研究的回顾与展望——近十年研究的述评

伴随我国会计改革的进程，会计教育、教学改革也在追一步深化。相关的研究也越来越受到重视。本文采用文献研究的方法．以1993-2002年发表在《会计研究》、《财会月刊》、《财会通讯》、《财务与会计》、《上海会计》．《四川会计》等六种期刊上有关会计教育的文章为样本，对我国近十年来会计教育及其改革问题研究的内容和方法追行了教改系统的分析，并提出一些建议。     

经销关系中双边道德风险的一种契约解决机制

对于需要进行专用性资产投资或通过契约安排形成专用性资产投资的经销关系中,往往会存在双边道德风险:一是生产商敲竹杠的道德风险;二是经销商隐蔽行为的道德风险。本文通过一个简单的不完全契约安排试图解决这种双边道德风险,以取得社会最优投资,促使交易的完整进行。