创业型经济与中小企业管理持续创新

管理科学知识的广泛应用和市场经济体制的逐步建立,催生了我国的创业型经济;创业型经济的快速发展,客观上要求中小企业管理必须持续创新。面对竞争日趋激烈的国内外市场和日新月异的知识经济,为了生存发展,把企业做大做强,中小企业必须持续进行管理思想、管理模式、管理体系、管理内容、管理方法和管理手段的创新,逐步实现企业知识化、信息化和管理科学化、现代化,最终全面提升企业管理水平和核心竞争能力。     

关于高校创造性教育的思考

创造性教育是高等教育的重要任务和目标。高校创造性教育的基础是心理健康教育。创造性教育与心理健康教育是相互作用、相互促进的互动关系；高校创造性教育的关键是个性教育。个性教育的最终目标是发展学生的创造力，使之成为创造型的人才；高校创造性教育的途径是教学活动。创造性人才的培养，有赖于学校创造性的教育，而学校实施教育的途径是教学。     

硒拮抗氟引起肺脏、脾脏损伤中肥大细胞变化的观察

采用Wistar大鼠50只分别饮用含氟化钠150mg/L和含氟化钠150mg/L加不同剂量亚硒酸钠水.二个月后断头处死,取肺,脾作肥大细胞(MC),糖元PAS反应,DNA(Feulgen)反应观察.结果:肺,脾氟化钠(150mg/L)组肥大细胞与正常组比较,无明显变化.糖元PAS反应,DNA(Feulgen)反应减弱;氟化钠(150mg/L)加亚硒酸钠(2.0mg/L)组,肥大细胞显著增加,糖元PAS反应,DNA(Feulgen)反应程度增强.提示:硒在保护氟引起肺,脾损伤过程中,可能对肺、脾的肥大细胞增生和活化起促进作用.     

网络时代创业导向中的超前行动战略评述

创业导向是创业研究中的重要累积性成果,而创业导向的重要维度超前行动与其他两个维度——创新以及风险承担相比,成果相对较少。超前行动使企业有利于把握稍纵即逝的创业机会,并且契合了网络时代达维多定律的要求。当然,超前行动战略也有其自身的适用性,与被动反应在特定情况下起着互补的作用。     

论中国企业文化个性化

产品个性化的前提是企业个性化,企业个性化的前提是企业文化个性化。企业文化个性化的基础是个人主义与合作主义相结合基础上的个人主义。企业文化个性构成因素是企业家个性、企业环境个性、企业成长个性。中国企业文化个性化的对策是政府认识自由主义经济政策的价值并付诸行动和中国企业家认识企业文化个性化的价值并付诸行动。     

中国中小企业成长的影响因素研究——基于中国东北地区中小企业的实证研究

本文从中小企业的成长动机——企业家导向、成长能力——企业创新能力、成长资源基础——企业内部资源和企业的资源外取、成长机会——企业环境四个角度．构建中小企业成长影响因素分析模型。通过我国东北地区235家中小企业的实证数据对理论模型及相关假设进行验证。数据分析结果表明企业的风险趋向、企业环境的不确定性、企业创新实现能力和创新推广能力都会直接激发和推动我国中小企业的成长：而企业的先动性和企业环境的动态性则被证实会恶化中小企业的短期成长：充足的金融资源和高水平的企业网络通过对其他因素的作用间接提升了中小企业的成长绩效．但其对中小企业成长的直接影响尚需进一步的细化研究。     

不同领导风格与团队自省性组合下的创业绩效

文章依据团队“输入-过程-输出”（IPO）视角,通过对105名创业团队领导和315名团队成员的配对数据进行实证分析,探讨了团队自省性对创业绩效的作用,进一步地检验了创业团队中不同的领导风格与团队自省性组合情境对团队绩效影响的差异,并研究了创业环境动态性在团队自省性与团队创业绩效关系中作用。研究结果表明,团队自省性的增加有助于团队的创业绩效的提高,创业绩效在不同的情景组合下有所差异,创业环境动态性正向调节了团队自省性对创业绩效的作用。本研究对创业企业有一定实践意义。     

基于企业家行为动机的中小企业群落式衍生

本文以嵊州领带产业集群中小企业群落式衍生为案例,分析了中小企业经营骨干辞职创办新企业的行为动机,综合考虑经济、风险态度、个人的主观偏好和其他社会性效用等不同的偏好对选择成为企业家的影响．提出企业家动机各因素对企业家活动的影响关系。     

Influence of perceived risk on entrepreneurial desirability and feasibility: multidimensional approach for nascent entrepreneurs

This study examines the influence of perceived risk on entrepreneurial desirability and feasibility as determining factors in the intention to start a self-owned business. Specifically, a multidimensional approach is taken to examine the different types of risks associated with entrepreneurship: economic, social, time, health and personal risks. The results obtained from a sample of 376 new entrepreneurs in Mexico confirm the fact that the perceived desirability and feasibility have a significant and positive effect on the intentions to start their own company. On one hand, the empirical evidence obtained shows a heterogenic effect of the risk dimensions associated with entrepreneurship on the perceived desirability and feasibility in their behaviour. Therefore, it was found that the economic risk associated with entrepreneurship has a negative effect on the feasibility to start a business, but does not significantly influence the desirability of that behaviour. On the other hand, a significant effect from the risk related to health is not seen on desirability and feasibility, but the negative influence of personal risk is empirically supported for both variables. Finally, the results obtained related to social and time risk are contradictory. Social risk negatively influences entrepreneurship desirability, but a positive effect is observed on the feasibility to create a business. For its part, the empirical evidence obtained does not support any effect of the time risk on the perceived feasibility of starting a business, but there is a positive on entrepreneurship desirability. These results, which are contrary to the traditional concept of risk as a barrier to entrepreneurship, are justified by the vocational nature of this behaviour and by the social sacrifices that are sometimes necessary to be able to make a business work.     

Does Accrual Management Impair the Performance of Earnings‐Based Valuation Models?

This study examines how accrual manipulations affect firm valuation in the years surrounding the passage of the Sarbanes‐Oxley Act (SOX). We compare the absolute percentage pricing errors of RIM and DCF valuation models for a group of US firms suspected to have engaged in accrual manipulations to avoid a small loss or a small earnings decline vs. ‘Normal’ firms matched on industry, year and size. We find that RIM can better estimate intrinsic value than DCF for the matched Normal firms in the pre‐SOX period, but not so for accrual manipulators, and that SOX mitigates the harmful effect of accrual manipulations, completely eliminating the difference in RIM's accuracy advantage over DCF between Normal firms and accrual manipulators. As a further analysis, we redefine Suspect firms as real‐activity manipulators and find a significant across‐group difference in accuracy wedge in both sample periods, implying that SOX has prompted firms to favor real‐activity manipulations over accrual manipulations.