对资本弱化税制演变的思考

跨国公司资本弱化要服从于其全球战略安排;普遍存在于内资企业的资本弱化现象由来已久,影响深远,尤其值得关注.对我国资本弱化税制建设来说,仅仅从避税的角度来考虑是不够的,还应通过完善资本弱化税制,调整企业资本结构,降低资产负债水平,降低财务风险和破产风险,建立企业信用和社会信用体系.     

论图式理论在英语阅读教学中的应用

图式理论是认知心理学中用来解释心理过程的一种理论模式。图式理论认为,读者的阅读能力主要是由语言图式、内容图式和结构图式决定的。因此,大学英语教师应帮助学生建立、完善和调用正确的图式,以便真正提高他们的实际阅读能力。     

图式理论在英语阅读教学中的影响因素

图式理论认为，充分利用读者所具有的图式，即背景知识，能改变传统的阅读理解所存在的不足之处，本文通过介绍图式理论的定义及其在英语阅读中的重要性，进一步探讨了图式理论在教学运用中的影响因素。     

激励过程中的正式契约与关系契约:一个综述

本文研究解决激励问题的两种契约方法。正式契约基于多任务委托代理模型,探讨如何解决代理人重视考核绩效与委托人关注产出价值之间的矛盾,而关系契约基于重复博弈模型,探讨客观测度与主观判断以及短期收益与长期收益之间的矛盾。正式契约与关系契约的结合可以降低代理人所面对的激励扭曲,能够控制委托人违背承诺的诱因。在解决激励问题中应对正式契约和关系契约的合理运用进行综合权衡。     

How does perceived formality shape unheard challenging voices?

Abstract

It has been argued that upward challenge is important because it allows employees to have a say in organisational decision-making. Yet upward challenge may go unheard in organisations. Formal voice mechanisms are largely considered to be advantageous for encouraging employees to share their views and concerns. However, recent papers calling into question the distinction between formal and informal voice have prompted investigation into the value of formal voice mechanisms in encouraging upward challenge. This qualitative study attempted to understand in what ways formal voice mechanisms had the potential to create unheard voices by first establishing a working definition of formal voice mechanisms. Using a sample of 19 UK police officers, participants used a card sort to categorise formal and informal voice mechanisms. They subsequently identified, through semi-structured interviews, that formal voice mechanisms could be considered risky for upward challenge. The findings can be used by scholars and practitioners as a framework to identify where challenging voices may be going unheard.     

投桃报李：CEO关联与公司风险承担

本文分析并检验CEO雇佣高管或参与董事选拔、提名过程产生的关联对公司风险承担水平的影响以及CEO正式权力对此二者关系的调节作用。研究结果发现,（1）CEO通过参与董事选拔、提名过程产生的关联会显著降低公司的风险承担水平;（2）CEO正式权力,包括CEO结构性权力和所有权权力,削弱了CEO与董事之间的关联对公司风险承担水平的影响。本文的研究结论拓展现有关于公司风险承担和CEO关联的研究,同时为上市公司警惕CEO通过参与董事的选拔、提名过程建立私人关联,过度规避风险提供启示     

The Relationship between Mutual TSI and Interfirm Contracts: The Moderating Effect of Strong Ties

ABSTRACT

Purpose: This study examines the influence that tie strength has on contractual relationships between exchange parties with specific investments and also explores the role of network intensity in contractual relationships between buyers and suppliers. We hypothesize that the relationship between transaction-specific investments (TSIs) and contracts is moderated by network intensity.

Methodology: An empirical test is carried out by analyzing buyer–supplier relationships of manufacturing companies. The construct measures were based on those obtained from prior research, and the reliability and validity were established using exploratory and confirmatory factor analysis. The overall measurement model was then assessed with structural equation modeling using AMOS.

Findings: We focus primarily on contract variables as a governance mechanism that can be affected by the strength of ties among firms and the results of our empirical study indicate that supplier TSIs improve the use of informal contracts while the use of formal contracts undermines the effect on supplier TSIs. In addition, we found that firms with weak ties with their partners in the network are more likely to use both formal and informal contracts than those with strong ties.

Contribution: Our study has several contributions. First, our research improves the understanding of the relationship between TSIs and the choice of contracts as a governance mechanism, especially for mutual TSIs. Second, our research improves our understanding of the network strength in the context of business-to-business relationships extending the understanding of the relationship intensity among firms in a network. Third, we focused on the effects of network intensity on contractual relationships.     

The effects of schema congruity on consumer response to celebrity advertising

The trend of celebrity-branded products is on the rise, creating a new domain in which to explore the match-up hypothesis. Moving beyond the celebrity as an endorser, but rather, a brand promoting a brand extension, this article examines how perceived congruence between a celebrity's image and the brand image of products they have developed is related to attitudinal and behavioral measures of advertising effectiveness. Employing a 2 × 3 full factorial design, congruence between the celebrity's image and the brand's image was varied (less vs. more congruent), along with the use of the celebrity's image (present, absent, non-celebrity models) to determine how schema congruity influences consumer's response to celebrity advertising. The results of a multivariate analysis of covariance analysis indicating lower levels of congruence between the celebrity's image and the brand's image led to greater advertising effectiveness compared to higher levels of congruence. Specifically, the means of the attitudinal dependent variables in the less congruent condition were significantly higher than the means in the more congruent condition. These effects were more pronounced when a celebrity's image was featured in the advertisement compared to when it was not featured. The implication of the findings suggests that moderate violations in the consumer's celebrity schema may improve advertising effectiveness.     

Business model schema: business model innovation tool based on direct causal mechanisms of profit

ABSTRACT

Defining business model as the logic/mode/way/framework to seek profit/money and glancing at the evolution of concept business, this paper develops a business model schema (BMS) as a holistic two-dimensions multi-level tool/method for business model innovation (BMI) based on the direct causal mechanisms of profit (DCMP). First, this paper takes DCMP as the logical/theoretical framework by which business model innovation process is identified and specified. And according to that process, it develops a BMS, illustrates an example of BMS to show up its practical usefulness, compares the similarities and differences between BMS and the existing powerful one business model canvas (BMC), and finally asserts that BMS must be a good and useful method in theory and practice because it stands on DCMP that ensures the genuine causality of profit and also it turns out practically useful, recalling the Kurt Lewin’s maxim (1945), “There is nothing so practical as a good theory.     

The rise of the grocerant: Patrons’ in-store dining experiences and consumption behaviors at grocery retail stores

Grocerants (grocery retail store + restaurant) represent a rising retail sector in the foodservice industry. The grocerant business model transforms a space of everyday mundanity (grocery retail shopping) into one of experiential value, offering consumers a social space to linger, dine, and seek nourishment all within the same commercial premise. To this end, grocerants represent an experientially driven consumption segment, a fertile context worthy of exploration yet understudied. Informed theoretically by the brand experience model, this study explored the role of grocerant patrons’ product experiences, in conjunction with the variables of need for uniqueness, product satisfaction, product involvement, price-quality schema, and behavioral intentions. A quantitative approach and a field survey method were employed, and analyses confirmed the effectiveness of the higher-order structure of product experiences (sensory, affective, behavioral, intellectual, and escapism). In addition, satisfaction, involvement, and need for uniqueness were confirmed as contributors to building favorable behavioral intentions. The link between involvement and intention was also influenced significantly by price-quality schema, and satisfaction and involvement were accounted as critical mediators. Theoretical and practical implications were discussed.