Resolving the innovation puzzle of latecomers: the case of Taiwan

In the currently rapidly changing business world, innovation has not only become the key to survival and success, but also the defining challenge of organisations. For latecomer firms, however, because of their inherent resource constraints, innovation has become a far more complex undertaking, similar to a multidimensional puzzle. Although there have been an increasing number of practitioner-based surveys, a discrepancy still remains between academia and industry concerning the role and importance of R&D in innovation. Therefore, this study carried out an industry–university–institution survey of Taiwan, based on a multidimensional framework of the innovation puzzle: human, R&D, flow and connection. The results reveal several interesting clues and provide a better understanding of the innovation puzzle for latecomers, and more importantly, resolves the puzzle that could help latecomers identify where new opportunities lie and what weaknesses they must strengthen.     

Fisher Ideal Indexes in the National Income and Product Accounts

The mastery of the spreadsheet technique has become almost universal in economics departments. The authors explain, step-by-step, how the spreadsheet can be used as an instructional aid to teach basic microeconomic concepts.     

Pay dispersion among the top management team and outside directors: Its impact on firm risk and firm performance

Two key groups central to improving firm performance are the top management team (TMT) and the board of directors. Executives undertake strategic actions, whereas board members fulfill their resource provision and monitoring roles. Drawing on tournament theory and equity theory, we propose that high pay dispersion among outside directors and the TMT is positively associated with strategic risk, whereas high (low) TMT pay dispersion and low (high) outside director pay dispersion are positively associated with firm performance. Our predictor is the unexplained component of horizontal pay dispersion, or the residual of pay dispersion resulting from regressing pay on observable firm, industry, period, and individual characteristics. Our results highlight the importance of unexplained pay dispersion for TMTs, but not for boards of directors, in improving firm performance.     

Career mentoring in context: A multilevel study on differentiated career mentoring and career mentoring climate

This study explores how supervisor career mentoring contributes to contemporary organizational career development, which strives to foster employees' promotability while strengthening their intention to stay. Specifically, we focus on the implications of career mentoring in team contexts. Applying a multilevel framework, we distinguish between individual‐level differentiated mentoring (i.e., an employee's mentoring perceptions as compared to those of other team members) and group‐level career mentoring climate (i.e., the average perception across all group members). In a workplace setting, we collected data from vocational job starters (N ranged from 230 to 290) and their company supervisors (N ranged from 56 to 68). We find that career mentoring climate positively relates to promotability, more so than differentiated career mentoring. Both career mentoring climate and differentiated career mentoring are positively related to the intention to stay. At the individual level, this relationship is mediated by job satisfaction. We discuss theoretical and practical implications of differentiated and group‐level mentoring.     

新兴大国的自主创新道路——以“金砖四国”为例的研究

新兴大国面临着推动经济持续增长和转型的任务,走自主创新道路是一种必然选择。进入新世纪以来,＂金砖四国＂的增长竞争力在上升,除俄罗斯外的三国创新能力也在上升。应该借鉴发达国家的成功经验、新兴大国的实践经验,从创新主体、创新内容和创新环境上构建自主创新道路的框架,并致力于完善创新机制、掌握关键核心技术、发展战略性新型产业和加强国际技术合作交流。     

财务会计概念框架的形式转换:冲突及其缓解--兼论《基本准则》的修订及其支撑系统的建构

现阶段我国理论界和准则制定机构主张采取先由<基本准则>充实概念框架部分内容,等到时机成熟后将<基本准则>转化为符合国际惯例的概念框架的两阶段形式转换策略有其合理性.然而,概念框架的理论实质与<基本准则>的会计法规形式之间必然面临冲突.文章分析了这种冲突形成的根源及其影响,并从<基本准则>的修订与支撑系统的建构两个方面提出了缓解上述冲突的一些对策.     

“土地财政”内在生成逻辑、棘轮效应与自主债融资架构

伴随分税制改革,在财政扩张的驱使下,"土地财政"发展成为地方政府财政资金的重要来源。但是,"土地财政"内在的棘轮效应带来一系列发展问题,具有不可持续性,并倒逼地方政府减少对"土地财政"的依赖程度,寻求融资机制的创新。财政部试行的地方政府自行发债举措,为地方政府未来的融资方式创新提供了方向性导引,地方政府应该在自主债融资框架下积极探索新的融资机制,改善财政资金的结构比例。     

管理会计理论框架的研究综述

本文对管理会计理论框架作了简要综述,提出管理会计理论应以会计环境、动因为逻辑起点,以管理会计目标为核心,以企业管理会计的信息反馈机制为纽带的对会计信息进行预测计划、实施控制、绩效评价和战略决策管理的信息系统。     

论我国税收信息化建设的体系结构

税收信息系统的总体构架、功能框架、技术框架以及业务模型构成较完善的我国税收信息化建设的体系结构。该体系结构的建立是金税工程三期所规划的我国税收信息化发展目标的具体体现,是在对税收业务优化、重组的基础上建立起来的,是实现金税工程三期提出“一个平台、二级处理、三个覆盖、四个系统”的根本保障。     

“泛珠三角”合作中广西区域创新体系的构建

研究表明,经济的发展更多是依赖知识的积累,而区域创新系统的构建是知识生产和积累的有效途径,也是区域获得竞争优势的关键。如何面对激烈的市场竞争,实现跨越式发展,是广西面临的艰巨任务。文章结合广西的现实,系统地阐述了广西区域创新体系的框架、内容以及特点,指出了在泛珠三角区域合作下,广西构建区域创新体系的思路。