The Mediating Role of Communication in Interorganizational Channels

Abstract

The overall objective of this article is to examine the impact of interorganizational channel bureaucratic structure on boundary interpersonal trust. The authors present a model where the bureaucratic structure (viz., formalization, participation and centralization) influences interpersonal communication, which functions as a mediator determining the level of interpersonal trust in the supply chain. The authors conceptualize communication as a multidimensional construct, reflective of both instrumental and social communications. The empirical study, conducted in a farm equipment supply chain, indicates that formalization and participation facilitate whereas centralization inhibits communication, which in turn enhances interpersonal trust. Theoretical and managerial implications as well as directions for further research are discussed at the end of the paper.     

Capital Structure,Corporate Taxation and Firm Age*

This paper analyses the relationship between corporate taxation, firm age and debt. We adapt a standard model of capital structure choice under corporate taxation, focusing on the financing and investment decisions typically faced by a firm. Our model suggests that the debt ratio is associated positively with the corporate tax rate and negatively with firm age. Further, we predict that the tax-induced advantage of debt is more important for older firms than for younger ones. To test these hypotheses empirically, we use a cross-section of around 405,000 firms from 35 European countries and 127 NACE three-digit industries. In line with previous research, we find that a firm's debt ratio increases with the corporate tax rate. Further, we observe that older firms exhibit smaller debt ratios than their younger counterparts. Finally, consistent with our theoretical model, we find a positive interaction between corporate taxation and firm age, indicating that the impact of corporate taxation on debt increases over a firm's lifetime.     

资本结构视角下的再保险行为分析

再保险不仅是保险公司的风险管理措施,也是保险行业特有的一种融资方式.本文从资本结构的财务视角重新审视再保险行为,试图搭建再保险融资的基本财务理论框架,在分析再保险融资特点与优缺点的基础上,结合行业实际,对如何做好再保险融资,实现企业价值最大化提出了相关意见和建议.     

从秘书专业人才能力结构谈秘书实务课程改革

秘书专业人才培养紧紧锁定秘书职业所要求的基本能力和专业能力,秘书实务课程也要立足于此。秘书实务课程应用性强,秘书实务课改要易操作、易观测、高低能级覆盖、动态升级、体现时代与社会水准;须案例与实训共存,静态与动态结合,强化中英文文字处理能力等,这些对于秘书人才的培养具有重要的指导意义。     

北京市国内客源市场空间结构研究及其开发对策

本文从空间结构的角度对北京市国内客源市场进行了定性描述和定量分析,通过探索北京市国内客源市场所特有的内在规律,提出了一系列行之有效的措施,旨在使北京的旅游业能够得以持续兴旺的发展,为首都经济和社会发展做出更大贡献。     

经济体制与政治体制之间关系的一些思考——比较17、18世纪英法美财政问题的两点启示

在任何社会,任何时代,财政问题都是一个政治的问题;政府财富的多少,直接决定了政府是否会受到人民的制约,进而影响到一个国家的民主与法制的建设。     

底部框架砌体房屋中现浇钢筋混凝土梁、板下沉的原因与防治

针对东北许多地区临街房屋底层所采用的框架建筑结构进行简要分析,并针对其存在的问题提出相应的解决措施。     

底部框架结构的设计要点

文章分析了底部框架结构的特点，介绍了底部框架结构设计的要点。     

地下人防工程结构内力计算的特点

简要介绍了人防结构的设计特点,分析了关于等效静荷载的设计概念,并探讨几种人防结构构件上的荷载取值方法。     

上部结构与地基基础的共同作用

上部结构与地基、基础是紧密联系的一个整体,在工程设计中,设计人员经常忽略地基、基础与上部结构的相互作用,人为地把地基、基础和上部结构隔离计算,既不经济,也不安全。文章主要探讨高层结构与地基基础相互作用情况,提出在设计中考虑地基、基础与上部结构共同作用的重要性。