二战后西方福利国家制度确立的战略背景与外部因素——以英国为例

自《贝弗里奇报告》（The Beveridge Report）问世以来,以英国为首的一大批西方资本主义国家相继步入了福利国家的行列。针对实施这一政策原因的评估从未停止,然而学术界的讨论或有意或无意地忽视了冷战这一时代大背景,从而对前苏联在这一过程中扮演的角色考虑不够。本文将从领土逻辑和资本逻辑出发,从政治经济学的视角探讨前苏联对英国福利国家制度发展的影响,并揭示这种影响发生作用的具体机制。本文认为一个处于敌对状态的完整的社会主义阵营的存在加速了英国福利国家制度的确立。     

企业跨国经营管制制度障碍的探索性案例研究——以中铝海外并购力拓为例

基于管制制度视角,以中铝海外并购力拓为样本,采取探索性案例研究方法,发现管制制度在法律、政治、规则等层面对我国企业的跨国经营影响较大。企业可采取组建并购团队、海外经营前期调研、高度重视与并购相关的法律法规、淡化国有企业身份、选择合适的并购策略和强化企业公关活动等措施克服管制制度产生的障碍。     

Twentieth century female ad images: Cultural interconnections,social learning,and the dialectical logic of advertising

The study conducts a historical investigation of the linkages among the focused social learning of a few (such as ideas of feminists groups), the amplification of those ideas throughout the masses, and observable female images in ads. The Hegelian sublation or Aufgehoben dialectical framework is applied to deepen understanding of how ad strategies have reconciled multiple cultural conversations about the proper image and role of women through the years. The findings of the research reveal distinctive dialectical processes and strategies in the ever-evolving patterns of female images in ads. The results of the study indicate that the focused social learning of the few is amplified to the masses through more emergent ad female roles and images during prosperous and peaceful times and is thwarted during times of national distress.     

Institutional and economic drivers of entrepreneurship: An international perspective

Entrepreneurial activity varies significantly across countries and over time. The economic and institutional context is a determining factor that can drive and lend shape to entrepreneurial activity. The search for a deeper understanding of the role of this factor constitutes a promising and important research stream. A thorough review of the specialist literature identifies groups of countries with similar economic and institutional environments. Subsequent analysis highlights differences in entrepreneurial activity and innovation outcomes between these homogeneous groups. Results indicate significant differences, not only in entrepreneurial activity, but also in the type of entrepreneurship and innovation results. These findings mark a relevant step forward in the identification of different environment types, and the effects of environment on entrepreneurial activity and innovation results.     

Value co-creation among hotels and disabled customers: An exploratory study

This study examines how service supplier and buyer value co-creation influences buyers' attitudes toward service providers. Service-dominant logic is a prevalent concept in the services industry, providing an important marketing theory in which intangible resources, co-creation of value, and relationships are the keys to determining marketing exchanges. This research describes a model for analyzing value co-creation management in the hotel industry, focusing on the specific market segment of disabled customers. This framework helps foster value co-creation to increase the benefits for participants during each stage of their relationship. The paper also presents the managerial implications of the research findings.     

Interpreting value in the customer service experience using customer-dominant logic

Abstract

Traditionally, customer value has been examined from the perspective of the firm. New understandings of customer value from the customer-dominant logic perspective of services emphasise the need to move away from the service-dominant perspective and adopt a customer-based approach that considers value within the broader context of a customer’s lifeworld. This article explores how individual customers make sense of their participation in an extraordinary, commercially-driven consumption experience. A phenomenological approach is taken to understand the lived experience of these participants. The findings of this exploratory study reveal the highly complex nature of value in the experience in the chosen context of luxury driving experience days. Theoretical and managerial implications are discussed.     

不同治理环境下制造业公司现金持有对其绩效影响研究

基于我国A股制造业上市公司2002~2011年数据,利用樊纲等编制的中国各地区市场化进程数据构建公司的治理环境,实证研究治理环境、公司现金持有与绩效之间的关系。研究发现,公司现金持有对其绩效产生了正面的影响,在治理环境差的地区这种影响更加明显。在治理环境好的地区,相对于国有公司,非国有公司现金持有对绩效的影响更大。在治理环境差的地区,国有公司和非国有公司的绩效对现金持有的敏感度差异较小。     

Reply to the Discussion Note on the “The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence”

Pathak (2014) has raised both conceptual and methodological questions about Cai, Rahman, and Courtenay (2014). In this reply, we attempt to address the questions. The discussion arising from these questions suggests that IFRS adoption and the implications of IFRS are complex issues. Cai et al. (2014) try to illustrate that IFRS adoption is not a single-step solution. It has various stages. Some countries take gradual steps towards IFRS adoption and others embrace IFRS in one big step. Cai et al. (2014) also explain that IFRS adoption is associated with other institutional arrangements within a country. The issue of the manner in which IFRS is adopted across countries needs further investigation to better assess the country level impediments of IFRS adoption and how IFRS adoption affects market efficiency.     

Equity culture development in Central and Eastern Europe: The role of institutional and managerial factors

In this paper we argue that the development of equity culture in the CEECs is dependent on the presence of a combination of factors stemming from the external institutional and internal managerial environments of the firm. We adopt an inductive approach by firstly analysing two levels of data followed by a conceptualisation based on gained results. We examine data for ten CEECs (all current EU members) for four years 1996, 2000, 2004, and 2008. To examine the characteristics of the institutional and managerial environments of the CEECs and assess their similarities to four benchmarks (UK, USA, Germany, and Japan) we apply a Co-Plot methodology. We find that the presence of an advanced and well developed institutional framework together with the existence of specific managerial conditions is a necessary condition for equity culture development. One could argue that in the CEECs the transition process of institutional conditions necessary for the development of a sound financial system is in place but with some limitations. Furthermore, we find that managers in countries with the best potential for equity culture development are highly motivated, high-skilled people with international corporate experience.     

从思想建党到制度治党:中国共产党的现代化转型研究

在中国共产党的百年历程中,党的建设从思想建党到制度治党,实现了现代化转型。思想建党的提出是理论与现实相互交织的结果。制度治党是时代的呼唤和历史的应然,它是政党现代化的必然选择。作为实现国家治理现代化的重要途径,新时代下的制度治党应坚持以推进国家治理现代化为根本遵循。