City Markets as a Unit of Analysis in Audit Research and the Re-Examination of Big 6 Market Shares

Big 6 market shares based on aggregate national data have been used in prior research to infer market leadership and industry expertise, and to differentiate Big 6 accounting firms from one another. In this study it is demonstrated that further differences exist with respect to city-specific audit markets, both between firms and within the same firm across different city markets. The specific finding is that the national market leader is not the city-specific market leader the vast majority of time. Usefulness of the city-level unit of analysis is further demonstrated by re-examining the 1989 mergers creating Ernst & Young and Deloitte Touche. The primary effect of the Ernst & Young merger was to increase market shares in cities in which the pre-merger firms already had significant market shares, resulting in an increase in the number of cities in which the merged firm achieved top ranking. In contrast, the primary effect of the Deloitte Touche merger was an expansionof the number of city-level markets in which the merged firm had significant (though not leading) market shares. The findings of this study suggest that, in order to move beyond our current understanding, important audit research questions such as the reason for particular auditor–client alignments, the competitive nature of markets, audit pricing of reputations, and auditor reporting and independence issues should be investigated in city-level markets where audit contracting occurs and where Big 6 market shares (and presumably reputations) vary widely from city to city.     

创业领域性别刻板印象研究框架与评述

对创业领域的性别刻板印象研究进行了回顾,文献搜索结果显示创业领域的性别刻板印象研究文献逐年增多,成为一个新兴的研究热点。当前,创业领域的性别刻板印象研究主要分为两类——创业者或创业组织的性别刻板印象特征以及性别刻板印象与创业行动。然后,提出了一个创业领域性别刻板印象研究框架,并通过框架与现有研究对照,提出当前研究还存在总体上发展不均衡、相对前沿的研究尚未被引入等不足。     

THE “WHITE SPACE” OF LOGISTICS RESEARCH: A LOOK AT THE ROLE OF METHODS USAGE

This paper examines the use of various research methods by contemporary researchers. The previous six years of articles in a leading logistics journal are examined and classified. The analysis seeks to identify and discuss changes and trends that are occurring in the use of such methods, as well as considering why the current conditions are in place, and what, if any, opportunities exist for logistics researchers given this situation.     

THE APPLICATION OF EMPIRICAL STRATEGIC MANAGEMENT RESEARCH TO SUPPLY CHAIN MANAGEMENT

Researchers in supply chain management (SCM) have traditionally relied most heavily on the core disciplines of logistics, marketing, and operations; most are less familiar with empirical literature in strategic management. However, with the evolution of logistics into the more interdisciplinary SCM along with increasing attention within strategic management to supply chain issues, recent empirical research in strategy has much to offer. This study reviews and categorizes more than one hundred articles relevant to SCM drawn primarily from top strategic management journals.     

公共英语教师教育理念更新与自身素质提高

新世纪对英语教学提出了新的要求。目前的英语教学改革即是顺应时代要求的产物和必然结果。在这样的形势下,英语教师必须更新教学理念,提高自身素质,才能跟上时代的步伐。从现代化的教学手段、以学生为中心和教学中的文化导入三方面,提出了教学理念的更新,并提出英语教师不但要提高自身素质,还必须要有敬业精神。     

农民集体行动研究的理论基础、进展与方向

对处于转型期的中国农村社会来说，快速的社会变动使得制度构建滞后于治理需要，导致农民的利益诉求无法表达，矛盾长期积压引发了大量的集体行动。这引起了学术界的关注，对农民集体行动的研究形成了一系列的对话式的讨论，推进了农民集体行动的范式思考与公共政策设计。文章对中国农民集体行动研究的理论前提、研究进展以及引发的相关争论作一个系统总结，并进行简单评论．希望能够对农民集体行动与整个中国农村研究以有益启示。     

中日清洁发展机制项目合作研究

日本为履行《京都议定书》下的减排义务，需要通过“清洁发展机制”与非附件一缔约方的发展中国家开展项目合作，获得“经核证减排量（CERs）”．中国是世界上减排潜力最大、减排边际成本相对较低的国家，日本则拥有世界上最先进的环境技术和节能技术，中日合作开发CDM项目可充分满足双方需求，实现双赢．为了加强中日之间的“清洁发展机制”（CDM）项目合作，应加强政府引导，促进中日间的CDM项目信息交流，增强我国合作开发CDM项目的战略意识，提高我国企业的自主开发能力，规范CDM中介机构及其行为．     

Urban Self-organization, Urban Management and Urban Harmony

Making Wuli-Shili-Renli systems methodology as stand, this paper puts forward an integrated framework with methodological significance to meet needs of urban science research, namely Urban Systems Engineering （USE）. USE regards the whole urban as research object, with urban system, regards urban logic and urban institution as research dimensions, and regards evolution, control and game as research techniques. In the framework of USE, three topics including urban self-organization, urban management and urban harmony are in turn probed by adopting methods of multi-agent simulation, system evaluation, and game analysis of institution. The current and anticipative results will contribute to deeper understanding of evolution of urban space, optimization of urban management and betterment of urban institution, and will offer effective decision support to harmonious city construction as well.     

论国际R＆D投资中区位选择的决定因素

国际R＆D体系在全球范围内的自由扩张极大地改变了跨国公司在全球范围内的R＆D投资经营策略。其中一个最重要的变化就是跨国公司国际R＆D投资聚集化，即倾向于将其海外R＆D机构的区位选择在与其相关的其他企业聚集的地方，形成有利于自己发展的聚集经济。众多因素的相互作用决定了某一地区对国际R＆D投资的吸引力，但是一国国家创新体系的有效运行同样至关重要。