The Board of Directors and The Adoption of Quality Management Tools

Abstract

The article examines the role of the board of directors in Local Public Utilities (LPUs). It aims at verifying empirically if a correlation exists between specific characteristics of the board of directors and the adoption of innovative arrangements addressing emerging needs of users and citizens (i.e. quality). By means of applying multivariate statistical methods to a random sample of sixty Italian LPUs, this study finds the relational capital of the boards affecting the take up of quality-oriented actions by LPUs. These results support the resource-dependence theory, neglected by mainstream literature.     

概念整合理论对诗性隐喻的认知阐释

诗歌是一种独特的语言形式,充满了隐喻,因而它被称为"隐喻性语言"。一个隐喻可以同时在不同的图标层面解释,从最抽象的认知方面到最具体的感官认知,将时空的维度组织成"认知域"。本文从认知的新视点出发,用概念合成理论来解读狄金森和弗罗斯特诗歌的诗性隐喻,以期更好地欣赏其诗歌。     

基于D-S证据理论的校园交通环境评价方法研究

从环境受用者的感受出发,将不确定性评价方法,即基于D-S证据理论的融合决策方法应用于校园交通环境评价中.该方法考虑各类环境受用者的感受差异,用融合的方法得出环境受用者的综合感受评价值,再结合环境评价的其它量化评价指标,能够使得评价结果更加客观和准确.     

系统论基本原理在信息化建设中的指导作用

本文从系统论的基本原理角度论述了其对基层信息化建设中的指导作用,给出了信息化建设的方法。首先介绍了系统论的基本概念,然后分别从系统论中的整体性原则、结构功能、动态观点以及最佳观点四个方面分别阐述了和信息化建设中的作用;最后给出了信息化建设的原则和具体方法。本文的观点对各部门的信息化系统建设具有普遍的指导意义。     

非对称信息下第三方物流企业道德风险模型分析

本文基于信息经济学中的委托-代理理论,构建了第三方物流企业道德风险模型,定量分析了如何通过设立约束机制使货主利益得到有效保障,得出了有利于提高物流服务质量、水平的分析结论,最后提出了应在完善激励与监督机制、提高市场信息的透明度等方面,约束第三方物流企业败德行为的建议。     

我国会计教育及其改革问题研究的回顾与展望——近十年研究的述评

伴随我国会计改革的进程，会计教育、教学改革也在追一步深化。相关的研究也越来越受到重视。本文采用文献研究的方法．以1993-2002年发表在《会计研究》、《财会月刊》、《财会通讯》、《财务与会计》、《上海会计》．《四川会计》等六种期刊上有关会计教育的文章为样本，对我国近十年来会计教育及其改革问题研究的内容和方法追行了教改系统的分析，并提出一些建议。     

公路施工企业复合标底投标报价博弈模型的研究

通过对公路工程复合标底投标报价的分析,研究了复合标底的评分办法的博弈规则,建立了基于博弈论的投标报价模型,分析了模型的假设条件及适用范围,并对模型进行了全面评述。     

Acculturation and Individualism as Predictors of Work‐Family Conflict in a Diverse Workforce

Ethnic and cultural diversity is an increasing reality in the US workplace. The current study highlights the importance of acknowledging the culturally heterogeneous nature of ethnic groups, and the need to focus on social identity characteristics such as cultural values when assessing group differences. We demonstrate that cultural values (i.e., individualism) contribute to employees' experiences of work‐family conflict beyond the effects of ethnicity. Specifically, we introduce a model informed by social identity theory that explains why acculturation is related to work‐family conflict. The model was tested with a sample of 309 employed Caucasian and Hispanic Americans. An empirical test of our model provides evidence that individualism mediates the relationship between language‐ and social‐based acculturation and work‐family conflict, even when controlling for ethnicity. Additionally, alternative models further reveal that the effects of acculturation and individualism contribute to work interfering with family. As an implication of the current study, we suggest that researchers and organizational managers should consider the cultural values of their diverse workforce when implementing policies that affect conflict between work and family. © 2013 Wiley Periodicals, Inc.     

ARE ALL ECONOMIC FACTS GREATLY EXAGGERATED? THEORY COMPETITION AND SELECTIVITY

Abstract ..There is growing concern and mounting evidence of selectivity in empirical economics. Most empirical economic literatures have a truncated distribution of results. The aim of this paper is to explore the link between publication selectivity and theory contests. This link is confirmed through the analysis of 87 distinct empirical economics literatures, involving more than three and a half thousand separate empirical studies, using objective measures of both selectivity and contests. Our meta–meta‐analysis shows that publication selection is widespread, but not universal. It distorts scientific inference with potentially adverse effects on policy making, but competition and debate between rival theories reduces this selectivity and thereby improves economic inference.     

Information systems and technology sourcing strategies of e-Retailers for value chain enablement

In the e-Retail industry, a well-designed IT infrastructure is essential in creating a tightly integrated value chain and delivering high quality service. With intense competition for market share and profits, information systems and technology (IST) sourcing decisions are becoming increasingly important to e-Retail firms to support continued growth and market responsiveness. Drawing on the contingency theory, we examine organizational and environmental factors that influence an e-Retailer's IST sourcing strategy of make versus buy in enabling its value chain activities, and we also look at firm-level performance impacts of IST sourcing decisions that involve bundling across value chain activities. We test the proposed model and hypotheses using a panel data set of 307 firms over the period of 2006–2010. The results show that firms that make transformative IT investments tend to source a smaller portion of IST for their e-Retail value chain activities than firms that pursue automate or informate as their strategic role for IT investment. Capabilities are positively associated with IST sourcing. Firms experienced in e-Retail are more likely to build rather than buy their IST. In addition, we find mimicking behavior for IST sourcing among firms in the same merchandizer category. We find that IT strategic role is strongly associated with growth metric, whereas sourcing decisions predominantly impact operational performance measures. There is partial evidence that alignment between IT strategic role and IST sourcing decisions results in better performance effects. Moreover, complementary IST sourcing of synergistic marketing and sales activities positively impacts Web sales and conversion rate, but the sourcing combination of logistics, operations, and sales activities is associated with lower Web sales and conversion rate.