关于煤电矛盾的思考——基于煤企、电企、政府的三方博弈分析

煤电矛盾由来已久,近期煤炭价格的持续下跌导致了煤电矛盾的激化。文章在分析煤电矛盾由来的基础上,建立煤厂、电厂以及政府的静态博弈模型,分析后,得出最优选择。继而,分析基于三者的动态博弈模型,并结合静态、动态模型得出社会效用最大化时选择,并进行了深入思考。     

Do banks effectively manage their risks? The role of risk governance in the MENA region

This study aims to investigate (1) the effects of the creation of a board-level risk committee (RC) and the designation of a chief risk officer (CRO) on the risk-taking practices undertaken by financial institutions and (2) whether these mechanisms improve the risk management effectiveness of both conventional banks (CBs) and Islamic banks (IBs). We contribute to the scarce literature on the relationship between risk governance and risk-taking behaviour and investigate IBs in this context. Using a sample of 573 observations representing 65 banks (28 CBs and 37 IBs) in the Middle East and North Africa (MENA) region from 2005 to 2015, we find a negative association between the risk governance indices and their risk perspectives across both types of banks for the post-crisis period. Interestingly, we find that the existence of risk governance mechanisms in IBs is associated with higher risk taking for the pre-crisis period, i.e., before the recent amendments to the risk governance principles in the MENA region. This result implies that IBs can respond to regulatory reforms in the post-crisis period by curbing excessive risk taking. We offer further evidence that the risk governance effect on overall risk taking stems only from the stand-alone board-level RC and not from the role of the CRO. We note that the CBs’ performance is more associated with risk taking for banks with stronger board-level RCs. The board-level RCs improve the effectiveness of risk management within CBs but do not influence the risk management effectiveness of IBs.     

Injury count model for quantification of risk of occupational injury

Reduction of risk of occupational injuries is one of the most challenging problems faced by industry. Assessing and comparing risks involved in different jobs is one of the important steps towards reducing injury risk. In this study, a comprehensive scheme is given for assessing and comparing injury risks with the development of injury count model, injury risk model and derived statistics. The hazards present in a worksystem and the nature of the job carried out by workers are perceived as important drivers of injury potential of a worksystem. A loglinear model is used to quantify injury counts and the event-tree approach with joint, marginal and conditional probabilities is used to quantify injury risk. A case study was carried out in an underground coalmine. Finally a number of indices are proposed for the case study mine to capture risk of injury in different jobs. The findings of this study will help in designing injury intervention strategies for the mine studied. The job-wise risk profiles will be used to prioritise the jobs for redesign. The absolute indices can be applied for benchmarking job-wise risks and the relative indices can be used for comparing job-wise risks across worksystems.     

Affective networks,informal ties,and the limits of expatriate effectiveness

Expatriate effectiveness research has so far rarely taken into account the influence of social networks on expatriate performance and adjustment. Likewise, antecedents of social networks remain poorly understood. We fill this research gap by exploring the situation of expatriates in South Korea. Based on expert interview data, we have discovered seven antecedents critical to expatriate effectiveness. Most antecedents hinder expatriate effectiveness due to the expatriates’ inability to become a part of so-called Yongo networks, a distinctive type of social tie in South Korea that is to a great extent determined by birth. As a consequence, it is in particular expatriates’ relational performance and interaction adjustment that is negatively influenced by Yongo. Based on the South Korean case, this study advises future research to more deeply study the nature and characteristics of the local social context, in particular affective ties, and extend research on expatriate effectiveness in this important dimension. Finally, we discuss practical implications important for multinational corporations and provide suggestions on how to better cope with exclusive informal social networks while on an assignment abroad.     

Nexus Between Cultural Dissonance,Management Accounting Systems,and Managerial Effectiveness: Evidence from an Asian Developing Country

This article examines the links between corporate cultural dissonance, the management accounting system (MAS) information adequacy gap, and managerial effectiveness of the financial sector in Bangladesh. Data were collected from a random sample of 146 bank managers and were analyzed using correlation matrices. The findings suggest that the level of managerial effectiveness can be improved by decentralizing the management accounting practices through maintaining minimal authoritative power distance, improving the system for gathering and sharing information, and enhancing transparency in information flow. These findings, which have important implications for the effective performance management of banks, are highlighted in the article.     

对外担保、掏空与外部审计治理效应

外部审计对大股东利用担保对上市公司进行掏空的行为是否发挥了应有的治理作用一直备受社会的关注。运用Logistic回归方法,以2006年中国上市公司的对外担保为视角,研究了对外担保与非标准审计意见的相关性,探讨外部审计的治理效应。研究表明:对外担保越多的公司越有可能被出具非标准审计意见;注册会计师对上市公司为除控股子公司以外的公司提供担保反应敏感;注册会计师对上市公司为股东、实际控制人及其关联方提供担保反应显著;高风险担保金额越大,上市公司被出具非标准审计意见的概率越高。     

职教数学教学有效性的思考

以能力为本位,以就业为导向,培养具有一定专业技术、技能的实用型人才,是职校学生的主要培养目标。但是由于种种原因,"重专业课、轻文化课"成为职校普遍现象,职校的数学学科教学有效性不尽人意。本文试图应从教学内容选择、教学方法、教学手段等方面增强教学有效性,以满足转型升级背景下社会对新型蓝领人才的需求。