Proportionally adjusted marginal pricing method to share joint costs

We consider the cost sharing problem with divisible demands of heterogeneous goods. We propose a cost sharing method called Proportionally Adjusted Marginal Pricing (PAMP) method. PAMP is a nonadditive (in the cost function) extension of average cost pricing. We introduce an axiom called Local Independence (LI) and use LI together with Continuity, Proportionality, and Scale Invariance to characterize PAMP. Received: 23 March 2001 / Accepted: 16 November 2001 I thank Yves Sprumont, Hervé Moulin, and Ahmet Alkan for discussions, comments and suggestions. Thanks also go to the associate editor and the referees, whose comments and suggestions greatly improve the paper.     

机构投资者与公司治理

随着机构投资者的发展壮大,人们越来越关注其对公司治理方面的作用。由于机构投资者巨大的股票持有量,他们存在参与公司治理的愿望。但因为经济往来关系、法律法规规定、信息处理障碍导致机构投资者并不能有效地参与公司治理。     

智能车辆流量检测器的设计与实现

本文介绍了利用单片机如何实现智能环形线圈车辆检测器，讨论了此类检测器的软硬件设计要点。给出了相应的接口电路。     

Organizational Culture: A Framework and Strategies for Facilitating Employee Whistleblowing

Seven dimensions of organizational culture that influence the employee reflection process that ultimately leads to whistleblowing behavior are presented. These include 1) vigilance, 2) engagement, 3) credibility, 4) accountability, 5) empowerment, 6) courage, and 7) options. Key considerations within each dimension are discussed and a compliance framework is used to identify strategies for encouraging a culture that supports employee communication, questioning, and reporting of illegal, unethical, and illegitimate practices within organizations.     

Distribution-free tests for comparing several treatments with a control

Abstract  In this paper we propose distribution-free treatments versus control tests for the one- and two-way classifications. The null distribution properties are shown to be equivalent to those of well-known statistics for which critical values have been extensively tabled. Asymptotic relative efficiencies with respect to corresponding normal theory competitors are derived and optimal designs for the allocation of experimental units to the treatments and control are obtained.     

国内煤炭企业采购物资分类方法初探——基于采购金额及需求稳定性的分类法

在参考了以往的ABC等物资分类方法基础上,提出了一种新的物资分类方法—ABCD四类分类法,探讨了煤炭企业供应商管理的方法,并以某煤炭公司的物资管理为例,阐述了四类法理论的应用。     

Risk-based classification of supplier relationships

The management and exploitation of external resources has increased and become a new source of business success. This has given rise to various new risks and therefore increased the need for collaborative risk management and learning. The objective of this paper is to explore the differences in risk management and learning across supplier relationships classified through network risks. The paper provides a theoretical review of supplier relationships and risk management, as well as a survey-based empirical study conducted in one case company's supply network. A set of network risks and risk-management measures is developed by means of factor analysis, and a supplier classification by means of cluster analysis. According to the results, the exploitation of collaborative risk management and learning is highest among the most strategic supplier relationships. A classification typology based on suppliers’ opinions helps both parties in the relationship and enables the efficient exploitation of mutual risk management with collaborative learning as one of its keystones.     

基于共同治理模式下的公司业绩评价指标体系探索

现代企业理论认为,企业是一系列合约的组合,其中最重要的是企业所有权合约,提高企业所有权安排效率的出路是资本所有者拥有剩余索取权与剩余控制权。在这种理论的基础上产生了“股东至上”理论,公司治理采用“股东至上模式”,与此相适应产生了相关的业绩评价体系。但是这种治理模式和业绩评价体系都存在着缺陷,为适应现代公司经营环境的变化,笔者认为,应该采用“共同治理模式”代替“股东至上模式”,并建立与之相适应的业绩评价体系。     

资本结构在我国上市公司治理中作用的实证分析

本文以1994～2002年间沪市上市公司为对象，研究了样本公司的资本结构特征，考察了总负债比、长期负债比和流动负债比与总资产收益率以及净资产收益率之间的关系，对资本结构在我国上市公司治理中的作用进行了实证分析。研究结果发现我国上市公司资本结构无法发挥在公司治理中的作用。本文分析了原因并提出了相应的对策。     

Director expertise and co-option in industry superannuation funds?

This study examines whether independent directors who possess financial expertise and are independent from the CEO (i.e., non-co-opted) are associated with improved outcomes for industry superannuation funds. Our results highlight that independence alone is insufficient to improve fund outcomes. Instead, we find that only non-co-opted independent directors benefit fund members in terms of higher performance and lower fees. Moreover, we find that independent directors' financial expertise is not associated with fund performance and fees. Our study has implications for regulators and superannuation funds who are currently debating the need for one-third independent directors on the board of Australian superannuation funds.