How do empowered employees engage in voice behaviors? A moderated mediation model based on work-related flow and supervisors’ emotional expression spin

The study examines the impact of empowerment on promotive and prohibitive voice behaviors in a moderated mediation model, suggesting work-related flow as a mediator and supervisors’ emotional expression spin as a moderator for hospitality employees based on affective event theory. The proposed model was tested using longitudinal matched data collected from 142 restaurant employees and their supervisors across multiple time stages in China. Analysis found that work-related flow mediated the relationships between empowerment and employee promotive and prohibitive voice behaviors, and supervisor emotional expression spin moderated these mediation links. The theoretical and practical implications of these findings for hospitality researchers and industry practitioners are discussed.     

政府质量、市场化程度与现金—现金流敏感性——来自后金融危机时期的经验证据

在中国式经济增长进程中,政府作为"幕后推手"日益引发各界关注。政府的质量取决于政府所提出的制度安排,而企业行为是对政府所制定的制度的反应。本文以2009—2011年我国上市公司经验数据为样本,检验政府质量、市场化程度与现金—现金流敏感性间的关系。实证结果发现,随着政府质量的提升,企业运用内部现金流积累现金的倾向减弱,表现为现金—现金流敏感性降低。同时发现,这种变化在不同市场化程度地区的企业中会呈现不同的特征。具体而言,伴随政府质量的提升,市场化程度较低地区的企业受惠于制度环境的优化,其现金—现金流敏感性显著降低,而市场化程度较高地区的企业这一变化并不明显。本文为解释地方政府推出制度优化经济环境的微观机制提供了经验证据。     

Analysts' Cash Flow Forecasts,Audit Effort,and Audit Opinions on Internal Control

We examine the economic impact of analysts’ cash flow forecasts by looking at how external auditors respond to financial analysts’ issuance of cash flow forecasts. Using a differences‐in‐differences approach, we find that financial analysts’ initiation of cash flow forecasts leads to reduced auditor fees and audit report lags. Moreover, after cash flow forecast initiation, firms report fewer Section 404(b) internal control weakness disclosures. These findings suggest that cash flow forecasts constrain earnings manipulation and improve management accounting behavior, thereby reducing inherent and control risk and strengthening firms’ internal control over financial reporting.     

Which commercial partners are important for the most recently admitted EU countries?

This paper describes the degree of trade integration inside the European Union (EU) after the fifth enlargement in 2004. To achieve this goal, we build a database of information on trade flows between the new EU countries (EU‐10) and 180 commercial partners in six different sectors from 1999 to 2011. Using the standard gravity model and estimating a difference‐in‐differences specification, we analyze how joining the EU affected the intensity and direction of the EU‐10's trade flows. Our results show that though trade exchanges between the EU‐10 and EU‐15 intensified after 2004, the impact of integration was much more significant to the EU‐10 group.     

Political travel constraint: The role of Chinese popular nationalism

This study extends the leisure constraint model by examining the role that popular nationalism has in Chinese outbound travel. Using a case study approach based on the 2012 Diaoyu/Senkaku Island Incident between China and Japan, the study demonstrates how Chinese popular nationalism has the potential to shape the geopolitical environment of all outbound Chinese tourism. The study proposes a new model that can be used to illustrate how popular nationalism may affect bilateral tourism in other settings. Findings of this study offer important insights for both scholars and practitioners contributing to the understanding of the impact of Chinese popular nationalism on bilateral tourism flows.     

社会稳定风险分析和评估工作操作简析

文章从社会稳定风险分析和评估的基本概念、评估时机、所依据的法律法规、审批权限、工作流程以及在评估工作中应注意的问题等6个方面项目详细介绍了社会稳定风险分析和评估工作。     

净现值法在融资租赁决策中的运用

融资租赁作为一种融资手段已经广泛应用于各行业领域，如何对具体的融资租赁项目进行合理、科学的分析和评价，对企业有效降低融资成本、提高资金使用效率有着重要意义。针对某一具体的融资租赁项目而言，租入资产账面价值的确定、租金的支付方式、折旧及摊销的抵税作用等因素都会对该融资项目的现金净流量产生重大影响，进而影响最终决策。     

我国农村劳动力＂反梯度＂流动的经济学分析——以新疆采棉工为例

农村劳动力“反梯度”流动是我国经济和社会转型期间出现的一种特殊现象。从流向看，它有悖于劳动力由乡一城、由落后地区一发达地区流动的规律。文章采用经济学分析方法，以新疆采棉工为研究对象，从理论和现实两个层面研究分析采棉工理性的流动决策行为以及基本特征和相关影响因素。     

Minimum Wage Compliance and the Labor Demand Curve

Contrary to the traditional analysis of the employment effects of the minimum wage setting, the author shows that if compliance is contingent upon enforcement, complying with the minimum wage law involves a leftward shift of the labor demand curve rather than an upward movement along the curve. Furthermore, the labor demand curve will shift leftward with enforcement even if enforcement is insufficient to ensure compliance, becoming vertical when the options of compliance and noncompliance are equally attractive. Hence, it is not paying the statutory minimum wage that brings about a reduction in employment down to the full-compliance level but enforcement that, if sufficiently high, induces that same reduction in employment, even if the employer is still noncomplying with the minimum wage law.     

基于应用层通道的局域网出口流量控制策略设计

广域网流量需求的急剧扩张和局域网运营方出口带宽的矛盾迫使流量控制节点被部署到局域网关键链路当中。分析了网络用户的流量需求。从局域网运营方的角度出发,阐述了基于应用层通道的流量控制的原理、原则和目标。设计了流量控制的四类通道和两种策略的方案。