Responding Destructively in Leadership Situations: The Role of Personal Values and Problem Construction

This study explored the influence of personal values on destructive leader behavior. Student participants completed a managerial assessment center that presented them with ambiguous leadership decisions and problems. Destructive behavior was defined as harming organizational members or striving for short-term gains over long-term organizational goals. Results revealed that individuals with self-enhancement values were more destructive than individuals with self-transcendence values were, with the core values of power (self-enhancement) and universalism (self-transcendence) being most influential. Results also showed that individuals defined and structured leadership problems in a manner that reflected their value systems, which in turn affected the problem solutions they generated.     

对审计实施方案编制中几个重要问题的思考

在编制审计实施方案时要确定具体审计目标,要对被审计单位的内部控制制度进行测试,学会重要性水平的确定和审计风险评估.     

Coveted or Overlooked? The Psychology of Bidding for Comparable Listings in Digital Auctions

This article elaborates on, and provides evidence of the herd behavior bias -- the tendency to gravitate toward, and bid for, auction listings with one or more existing bids, ignoring comparable or even more attractive unbid-for listings available at the same time -- exhibited by buyers in digital auctions. Some listings attract many bidders and become coveted, the center of bidding attention, while other equivalent or even superior listings are overlooked, receiving no bids at all. Empirical analysis using data from digital auctions across different product categories shows that this herd behavior bias is attenuated with increasing bid price, but increases with the difficulty of evaluating quality. The practical implications of these findings, and promising research opportunities in this area are also discussed.     

基于演化博弈的灌溉用水户水权交易相关主体行为决策

以灌溉用水户水权交易过程中相关主体的行为决策为研究线索,构建包含地方政府、供水机构、农户三方主体演化博弈模型,并基于新疆昌吉州的498份农户调查数据,利用MATLAB工具对灌溉用水户水权交易过程中相关主体决策进行仿真分析。结果表明：地方政府通过设定合理的奖惩基数,同时将农户的回购水权价格提高至执行水价的5.58倍以上,可有效激励供水机构采取积极的供水策略;供水机构的供水效率是决定灌溉用水户水权交易达成的关键因素,供水效率的提升不仅能增强农户的交易意愿,还可显著降低地方政府的水权回购成本;农户参与水权交易的意愿受到供水机构积极经营的影响,其交易水权产生增收效果要求供水效率至少需额外提升0.034,且地方政府出台更具激励性的水权回购价格。     

论独立董事激励和约束机制的建设

企业员工的行为对企业有重要影响 ,本文主要讨论了如何利用现代信息技术 ,全面、客观、系统组织员工的各种信息 ,并进行开发利用 ,供管理决策使用。主要内容包括员工信息的特点和价值 ,企业员工信息系统的建设 ,员工信息的收集和处理以及员工信息的利用。     

多边共赢的供应链契约

供应链上的成员通过建立契约关系来协调各方的利益,分配供应链上新增加利润。在供应链契约中,商品的价格、数量、提前期、退货以及对拖延期限的惩罚等都是契约中的主要内容以及契约双方谈判的焦点。通过对契约中订货的数量、价格等供应链契约的决策变量的研究,建立了以契约为枢纽的网状供应链上每个成员能够获得"多赢"的"度"的量化模型。     

基于商业伦理观的商誉成本计量与决策分析

企业在商业活动中,以道德的行为来影响商誉价值,而商誉价值的提升,是需要付出一定代价的。商誉成本是维持或提高企业商誉价值所付出的代价或费用,并是商业伦理决策过程中或商誉决策时所必须考虑的一个重要因素。基于商业伦理观的商誉成本的正确计量及决策分析是企业在战略的角度提升商誉价值的关键所在。