社会地位对宏观经济变量的动态影响——基于两部门搜索均衡模型的研究

本文将失业理论的搜索模型与社会地位结合起来考察社会地位的动态影响。研究发现社会地位引入效用函数等价于代表性家庭时间偏好率的降低,利用对数效用函数,得到经济系统均衡状态存在的唯一性。在均衡状态下,更强的社会地位意识意味着更高的储蓄率和资本积累,以及提供更多的社会空闲职位、更高的工资、更高的就业率、更为宽松的劳动力市场和更低的利率。     

银行监督、企业社会性成本与贷款融资体系

本文从政府机构控股国有企业所造成的企业行为扭曲的角度来研究银行贷款策略组合的微观机制,即银行对国有企业和私营企业进行事前筛选的程度及贷款利率设定,并建立了关于银行贷款融资体系的微观模型和理论框架。首先,将企业社会性成本和银行监督功能(事前筛选)引入债务合同模型,说明国有企业在面临破产做清算决策时会考虑到社会破产成本,从而推导出国有企业的还款机制有别于私营企业,信息不对称条件下银行事前对贷款筛选的激励也会有所不同,并提供了一般性推导和数值解拟合分析;同时,事前筛选存在一定的反转效应,因此需要就监督效率的社会剩余价值进行权衡。     

社会网络分析在市场营销学中的应用

作为一种日益成熟的研究范式,社会网络分析已经引起了多个学科的关注和应用,也为市场营销学提供了崭新的思想、方法和借鉴工具。文章首先阐述了社会网络分析的基本思路,在此基础上比较了社会网络分析的两种具体研究方法——自我中心网分析和整体网分析。讨论了社会网络分析在市场营销学的应用,重点指出了社会网络分析在发掘意见领袖和重估顾客价值方面的独特作用。对社会网络分析在市场营销学中的应用进行了简要评述,并指出了其局限性。     

Supplier integration in new product development: Computer mediated communication,knowledge exchange and buyer performance

In new product development (NPD), the buyer–supplier relationship is changing. Suppliers are becoming an integral part of the design team. This study investigates the effectiveness of computer-mediated and face-to-face communication channels on knowledge exchange between buyer and supplier firms, and ultimately buyer NPD and market performance. Open innovation literature and media richness theory are used to develop hypotheses which are then empirically tested using data collected from 157 R&D project managers from U.S. manufacturing firms. To date, empirical studies on the link between supplier integration and buyer performance show conflicting results. Structural equation modeling found a significant positive link between knowledge exchange and NPD performance, measured both in terms of effectiveness and efficiency, and a significant positive link between effective and efficient NPD and market performance. A surprising finding is that contrary to media richness theory, email can perform like face-to-face communication transmitting rich information and having a positive relationship to knowledge exchange between buyer and supplier. It was also found that with face-to-face communication, knowledge exchange fully mediates the relationship with effective NPD while with email communication knowledge exchange fully mediates the relationship with efficient NPD. Video conferencing was found to have no significant effect on knowledge exchange and the effect of web-based tools was significant and negative. The implications of these findings in theory and practice are discussed.     

How do stakeholder interactions influence national food security policy in the Caribbean? The case of Saint Lucia

Increasingly, multi-stakeholder processes have been recognized as being necessary to the development of public policies seeking to promote systemic innovation in response to complex and multidimensional challenges, such as household food security, rural development, and environmental change. Saint Lucia, a small island developing state located in the Caribbean, has been grappling with a wide range of agriculture, food and nutrition security challenges with varying degrees of policy success. Recognizing the significance of the challenge, this paper explores the nature of the stakeholder interactions surrounding the development of Saint Lucia’s 2009–2015 National Agricultural Policy and considers some of the implications for food and agriculture-related policy outcomes. Results reveal a general lack of supportive conditions for effective multi-stakeholder processes, including low stakeholder participation levels, conflicting roles of different forms of social capital in the interactions between stakeholders, and missing “boundary” organizations capable of facilitating a transition towards more flexible and adaptive institutions, enhanced knowledge exchange and learning, and greater trust among stakeholders in the policy network. Future avenues for research and development are subsequently identified.     

Food beliefs and food supply chains: The impact of religion and religiosity in Israel

This paper demonstrates that religion and religiosity affect norms, which affect food consumption patterns and production. Heterogeneity and asymmetric information lead to multiple certification channels as well as multiple supply chains. Major supply chains may address multiple constituencies that are secular or less religious. Technological change affects norms and thus the food system. We obtain these results by analyzing the food systems for meat products in Israel where there are three religions – Jews, Muslims, and Christians – and people assign themselves three levels of religiosity – secular, conservative, and orthodox. Israel has multiple Kosher and Halal certifiers and several specialized supermarket chains for orthodox groups. Its main supermarket chains serve secular and some conservative segments. The immigration of secular Jews from Russia led to the proliferation of non-Kosher supply chains and products, and increased consumption of pork. New technologies and higher incomes led to emergence of fast food chains serving orthodox Jews that had previously tended to eat at home.     

Making tax and social security decisions: lean and deskilling in the UK Civil Service

Lean working has had a significant impact on the work skills of civil servants. This study examines the impact of lean specifically focusing on ‘decision‐makers’, those civil servants engaged in deciding tax and social security claims. Using qualitative data from trade union members and stewards in two major government departments, this study found significant evidence of deskilling often in the face of dealing with potentially complex legal and factual issues. Using Mashaw's framework of administrative justice, the article argues that management's use of lean was evidence of an accelerated shift to a managerial model of administering tax and benefits where the administrative processes of decision‐making become paramount at the expense of the quality of the decisions made.     

Why can collective action fail in Local Agri-food Systems? A social network analysis of cheese producers in Aculco,Mexico

Collective trademark and regional product qualification in food-processing industries have become a growing challenge for farmers in developing countries. This challenge is the target of collective action-based programs aiming at framing the cooperation context that would enable a local community to turn inherited resources and know-how into new market opportunities. Literature acknowledges that social capital is a crucial local resource for successful collective actions since it is a source of trust and collective commitment within a community. This paper deals with testing the role of this resource in the collective action case of the cheese producers in Aculco (Mexico). Focusing on the connectedness dimension of social capital, we propose an original methodology that relies on the multiplex and structural properties of social networks. This allows us to disentangle the opposite and ambivalent effects of social capital on the ability of a community to reach the goals assigned by the collective action program. Our empirical study shows that these critical properties can work in favor of adherence to collective action but can also create elite capture, clannish behaviors and entry barriers, thus showing a failure of collective action.     

Mapping tax compliance: Assemblages,distributed action and practices: A new way of doing tax research

Tax compliance denotes the act of reporting and paying taxes in accordance with the tax laws. Current social science scholarship on tax compliance can almost entirely be divided into behavioural psychology analyses and critical tax studies. This article, which presents two cases of how tax compliance is constructed, challenges the explanatory reaches of today's social science approaches, arguing that an alternative approach to understanding tax compliance is worthwhile exploring. This other choice of approach, inspired by actor–network theory (ANT), adopts a more practice-oriented focus that studies tax compliance where it takes place as well as what it is made of. Consequently, this article argues that tax compliance is a socio-material assemblage and that complying is a distributed action. The article concludes by highlighting how an ANT approach contributes to the further theoretical development of social science studies of taxation.     

Institutional changes in university accounting education in post-revolutionary China: From political orientation to internationalization

Since the formation of the Peoples’ Republic of China (PRC) in 1949, the broad field of accounting education in China has undergone many changes in the context of a dramatically changing sociopolitical environment. The institutional mechanisms in Chinese university accounting education are examined in this paper, principally through a re-reading of the historical experience since 1949. We utilize an institutional theory frame to examine how action in the regulative, normative, and cultural-cognitive pillars have shaped accounting education from its heavily political orientation in the early years of the PRC to a more internationalized university accounting education system that has begun to take shape in contemporary China. We seek to contribute a contextualized understanding of contemporary China's accounting education, while adapting and extending the role of institutional theory in explaining education changes more broadly.