Mechanisms for controlling expenditure in the Spanish Royal Household, c.1561-c.18081

The purpose of this article is to examine the accounting and auditing in the Spanish Royal Household between 1561 and 1808. The Royal Household was the third most important item of expenditure that the State Treasury financed, after the Army and Navy and the National Debt. On studying spending control in the Royal Household, we have rejected the idea, often advanced by historiography, that there was no spending control within this institution. On the contrary, treasurers and accountants were only able to release funds for expenditure purposes on the basis of prior authorization. However, the efficiency of spending control was very limited due to technical, administrative and, above all, social and political elements.     

The nature and dynamics of counter-implementation in strategic marketing: a propositional inventory

This paper highlights the idea that a broader perspective is needed in research into barriers to marketing implementation. It is suggested that this broader perspective should take account of contextual and behavioural issues along with an acknowledgement of implementation as a process. The nature and dynamics of counter-implementation are introduced and a propositional inventory that explicates such behaviour as encompassing actions that may be both intentional and unintentional in nature is developed.These actions may occur at the individual and group level as they evolve over the implementation process and may be both constructive and destructive to organizational performance. Particular emphasis is given to intentional counter-implementation behaviour in terms of how it initiates, manifests and develops, gaining momentum through the transition from individual level action to collective action and, therefore,greater potential leverage for successfully sabotaging implementation efforts. The paper offers implications for management and a research agenda is proposed that highlights content, context and process perspectives for future research in this area, as well as potential methodologies for future research.     

Heavy,medium, light shoppers and nonshoppers of a used merchandise outlet

An unsettling economic future coupled with changes in social values indicate that preowned merchandise buying will become increasingly evident. Consumers face the prospects of inflation, unemployment, and shortages, while social values are shifting away from disregard of resource usage by the disposable society. Buying preowned merchandise is a solution to coping with the environmental changes. Although institutions selling used merchandise, like other retailers, require factual information to design effective marketing strategies, this remains a neglected retailing phenomenon.The purpose of this study was to gain insights concerning several aspects of preowned merchandise buying using Goodwill Industries as a case in point. Data were collected to provide demographic profiles of heavy, medium, and light shoppers and nonshoppers, the information sources effective in inculcating awareness, basic patronage motives of heavy, medium, and light shoppers, and various buying behavior patterns of the four groups. The latter included shopping at Goodwill versus other institutions selling used merchandise, future shopping plans at Goodwill, overall attitude toward used merchandise, and the types of preowned merchandise they would be willing to purchase.Telephone interviews were made with a randomly selected sample of household representatives living in a midwestern standard metropolitan statistical area (SMSA) with a population of 85,000. The 336 respondents (97.5% of the sample) who were aware of Goodwill formed the initial data base from which 320 usable questionnaires were obtained. A composite shopping volume index was used to differentiate light, medium, and heavy shoppers as well as nonshoppers.Results from the study show that some differences exist between the groups in terms of demographics, information sources, and patronage motives as well as part and anticipated shopping behavior. Several implications are suggested for Goodwill in particular and similar organizations in general.     

建国以来中国国家形象建设的历史演变及启示

随着全球化进程加速演变和中国改革开放事业不断推进,中国的国家形象建设问题日益引起关注。梳理和总结建国60年来中国国家形象建设历程和经验,加深对国家形象建设规律的认识和把握,对于在新的历史起点上推进国家形象的建设具有十分重要的作用。新时期中国国家形象建设应具有新的思路,需要转变观念,调整战略,要讲究传播策略,提升塑造效果。     

市场势力对银行效率影响分析——来自我国商业银行的经验数据

运用我国14家上市和50家未上市商业银行2000~2009年的数据探讨商业银行市场势力对效率的影响。分别测量我国商业银行的市场势力、成本效率以及利润效率,结果发现与未上市商业银行相比,上市商业银行具有较高的市场势力和利润效率以及较低的成本效率。同时分别建立线性模型和非线性模型分析市场势力对效率的影响,结果发现在我国特殊金融环境下,商业银行市场势力与成本效率或利润效率之间均为线性关系;提高商业银行的市场势力,会导致其成本效率显著下降和利润效率显著提升;在所有显著的变量中,信用风险对成本效率和利润效率的影响都是最大的。     

论国有企业改革与发展问题

要解决我国企业改革和发展的深层问题,必须坚定不移地建立现代企业制度。现代企业制度最本质的特征是有限责任。要建立现代企业制度,就必须进一步解决有限责任问题,主要包括:切实保障企业法人财产权不受侵犯;推进股权多元化、分散化、法人化;在加速社会保障体系建设的同时,加大力度抓好减员增效。     

金融支持路径对风电产业技术创新影响的比较研究

寻找有效的金融支持路径对我国风电产业突破技术瓶颈具有重要意义。以风电产业为研究对象,建立协整与误差修正模型,分析金融支持与技术创新间的长期及短期均衡关系,在此基础上应用典型相关分析对金融支持与技术创新的具体关系进行讨论。研究表明：金融支持与技术创新间存在长期正向均衡关系,当技术创新水平偏离均衡状态时,误差修正项的反向修正机制可使其恢复到长期均衡;政府补贴对代表技术创新产出的专利数有正向推动作用,银行信贷额对研发支出和固定资产投入具有正向推动作用,股票市场对技术创新的作用不显著。     

基本养老保险筹资权行使主体的确定及其理论依据

基本养老保险筹资权的行使主体的确定问题,应从中央与地方政府财权划分的角度进行分析。我国地方政府行使基本养老保险筹资权存在不合理性,应建立由中央政府统筹的基本养老保险制度。     

我国地区之间实际收入差距小于名义收入差距 --加入地区间价格差异后的一项研究

影响地区间实际生活水平差异的因素包括居民名义收入和地区间价格水平差异两个方面。用价格水平对名义收入调整后才是地区间真实的收入差异。本文对我国36个城市人均可支配收入进行了价格调整,发现城市间真实生活水平的差异小于货币收入表示的名义收入差距。     

知识权力视角下悖论式领导对研发团队创新的作用及影响机制研究

结合领导力、知识管理及创新相关理论,基于中国情境构建并检验链接悖论式领导与团队创新关系的理论模型,从知识—权力转化视角探讨悖论式领导对团队创新的作用机制及边界条件。研究得出,悖论式领导对创新团队的知识权力集中度有显著正向影响,进而通过知识创造、知识整合等阶段性过程作用于团队创新;在领导权力与知识权力的转化及承接过程中,高竞争性价值观会提升悖论式领导对知识权力集中度的作用,低竞争性价值观会削弱悖论式领导对知识权力集中度的作用。