Reduced Form Auctions Revisited

This note uses the Theorem of the Alternative to prove new results on the implementability of general, asymmetric auctions, and to provide simpler proofs of known results for symmetric auctions. The tradeoff is that type spaces are taken to be finite.     

The Economic Rise of China: Challenges and Opportunities for ASEAN

This paper looks at the economic rise of China and its impacts and implications for the Association of South-East Asian Nations (ASEAN) region. The issues of complementarities and competitiveness of ASEAN and China in trade and investment and the opportunities and challenges arising from China's emergence and the ASEAN-China Free Trade Area are discussed. The message from China's emergence is clear and strong; it is that size does matter. To increase ASEAN competitiveness, the paper highlights the need for a deeper and more rapid economic integration of ASEAN in order to exploit scale economies. The important role of Japan in this process is highlighted. Finally the issue of ASEAN economic diversity is discussed. It is suggested that while ASEAN is fairly diverse, this should not be a critical stumbling block to a more rapid economic integration of ASEAN.     

经理股票期权与会计信息失真

本文分析了经理股票期权的激励原理,对它的理论假设提出了质疑,从而揭示了这一激励机制产生偏差的根本原因,并从本源上探寻了经理股票期权与会计信息失真的联系。     

Developing holistic leaders: Four domains for leadership development and practice

Leadership development and practice have traditionally been quite narrow, with a decided focus on the analytical realm of leadership. However, the contemporary climate of corporate scandal and resultant loss of societal confidence, coupled with the evolving demands, needs, and expectations of employees, point to the potential need for a more holistic approach to leadership. Thus, this article proposes how management education and leadership development programs can develop holistic leaders that are adept at operating in the analytical, conceptual, emotional, and spiritual domains of leadership practice. An integrated model for holistic leadership development and practice that addresses all four of these domains is proposed, and grounded in both established and emerging leadership development theory. Additionally, a leadership development classification scheme is proposed based on classroom, job, and organizational contexts.     

Monotonicity of Rank Statistics in some Non–parametric: Testing Problems

For some non–parametric testing problems (one–sided two–sample problem, k –sample trend problem, testing independence against positive dependence) a partial ordering, denoted by ≥, over the alternatives is defined. This partial ordering expresses the strength of the deviation from the null–hypothesis. All familiar rank tests turn out to become more powerful under "increasing" alternatives; that is, all familiar rank statistics preserve the ordering stochastically in samples whenever it is present between underlying distributions. As a tool, the sample equivalence of ≥ is introduced as a partial ordering over pairs of permutations. Functions, defined on pairs of permutations, which preserve this ordering are studied.     

Testing equality of variances in the analysis of repeated measurements

The problem of comparing the precisions of two instruments using repeated measurements can be cast as an extension of the Pitman-Morgan problem of testing equality of variances of a bivariate normal distribution. Hawkins (1981) decomposes the hypothesis of equal variances in this model into two subhypotheses for which simple tests exist. For the overall hypothesis he proposes to combine the tests of the subhypotheses using Fisher's method and empirically compares the component tests and their combination with the likelihood ratio test. In this paper an attempt is made to resolve some discrepancies and puzzling conclusions in Hawkins's study and to propose simple modifications.
The new tests are compared to the tests discussed by Hawkins and to each other both in terms of the finite sample power (estimated by Monte Carlo simulation) and theoretically in terms of asymptotic relative efficiencies.     

论提高我国本土会计师事务所竞争力的策略

国际四大所并购我国本土所的趋势已经开始显现,在这种情况下我国会计师事务所需要分析本行业的竞争现状。本文通过分析表明,我国会计师事务所既有优势、机会,也存在极大的劣势、危胁。笔者认为我国会计师事务所要采取完善公司治理、“产品”差异化、专业化、品牌化、人才、审计质量与风险控制等策略,以提高我国会计事务所的竞争力。     

Behind closed doors: Sex bias at professional and managerial levels

U.S. companies have made important strides in combating sex discrimination in the workplace over the last two decades, but more subtle forms of sex bias still exist, often in decisions and behaviors that occur behind closed doors. This paper focuses on sex bias at professional and managerial levels. It explores sources of sex bias in the informal culture, selection and recruitment, task assignment, performance appraisal, promotion, and salary allocation, and then suggests action steps to help reduce sex bias in each of these areas.     

我国大型百货商场的市场定位与发展策略

文章在分析我国零售企业市场状况和竞争态势的基础上,提出我国大型百货商场的目标市场应为中高档顾客群,并以此目标市场为基础,将突出产品特色、优化服务、心理定价、产品保证、购物环境和树立形象等作为我国大型百货商场的市场定位与发展策略。     

供应链管理下的采购管理方法辨析

如何对物料采购实施有效的管理以获取竞争优势是由物料的多种因素综合决定的。文章在分析传统ABC分类法的基础上,给出了一种依据价值、质量影响及市场采购的难易程度的一个三维分类模式,并分析给出了在供应链管理下不同物料的采购管理要点。