基于博弈视角的供应链伙伴关系研究

科学技术的飞速发展、经济的全球化以及竞争的日益激烈，使得企业要想在市场上取得成功，就必须和供应商、客户建立紧密的伙伴关系，通过整体协作增强各节点企业的竞争力。对于供应链伙伴关系，可以从交易费用、资源观、博弈论等到不同视角进行研究，本文将从博弈的视角，通过企业间博弈的不同阶段，包括囚徒困境、鹿的陷阱以及单方承诺三个阶段，对供应链内企业间的伙伴关系进行探讨，揭示其内在规律。     

基于三角模糊数比较大小原理的模糊层次分析法在供应商合作伙伴选择中的应用

提出了一种基于三角模糊数比较原理的供应商评价指标体系和多级评价模型，根据模糊层次分析法建立决策递阶层次结构，再依据三角模糊数比较原理隶构建多级评价模型，通过实证分析说明了该模型在供应商评价方面的有效性.     

新经济下战略联盟合作伙伴选择新机制

在经济全球化和技术经济高速发展的市场经济下,战略联盟发展显现出新的发展趋势。我们必须在联盟合作伙伴选择方面发展一种新的方法以更好地适合联盟的发展。本文在结合传统联盟伙伴选择的基础上,提出更加适合竞争环境下的联盟合作伙伴选择新机制。     

合伙债务清偿制度安排问题研究

资源有限和理性有限将使审计师无法彻底消除审计风险,合伙人将承担审计失败的最终赔偿责任.如何更好地把无限连带责任落到实处,保证审计质量,保护合伙债权人的权益,是一个重要的理论与现实问题,要求在制度安排上实施合伙债务优先清偿的原则,需要优化有限责任合伙制度安排,并把合伙事务所的收入分配安排与合伙债务的清偿安排联系起来.     

基于SCM的农业产业链上联盟伙伴的选择

围绕核心企业，通过对信息流、物流、资金流的控制．从采购原材料开始，将供应商、制造商、分销商、零售商直至最终用户连成一个整体的功能网链结构模式SCM，是传统管理模式的一场革命。本文试图将SCM哲理引入到农业产业链中，在讨论SCM与农业产业链之间内在联系的基础上，构建基于SCM的多链、网状农业产业链框架体系，然后借助于模糊技术综合评判方法，讨论农业产业链上节点联盟伙伴的选择，从而实现农业产业链体系的优化和各联盟企业的利益共享与多赢。     

基于供应链管理的房地产开发企业合伙模式研究

基于供应链的思想，传统制造业中的各个企业被看作整个供应链中的某一环节，供应链管理使企业集中优势资源与精力创造特殊价值，提高自身竞争能力并带动相关企业发展。房地产开发企业作为自身行业中的“集成制造商”，应该充分借鉴供应链管理的思想，大力发展与相关合作对象的伙伴关系，基于其独特的供应链的内部集成，建立合适的合伙模式，以达到降低开发成本、提高项目品质、增强企业核心竞争力的目标。     

Impact of the COVID-19 pandemic on management-level hotel employees’ work behaviors: Moderating effects of working-from-home

This study examines the effects of working-from-home during the COVID-19 pandemic on management-level hotel employees’ work engagement, burnout, and turnover intentions. The study demonstrates that working-from-home tends to be a double-edged blade that leads to both positive and negative employee behavioral outcomes. Findings reveal that while working-from-home is associated with a higher level of vigor, it magnifies the effects of absorption on burnout. In addition, due to work-home interference, working-from-home suppresses the positive effect of dedication and amplifies the negative effect of burnout on turnover intentions. The theoretical contributions and managerial recommendations are provided.     

私人股权投资基金运作模式选择与对策研究

私人股权投资基金有契约型、公司型、合伙型三种组织运作模式，在法律的合规性、避免双重征税、投资管理的效率性、监督管理的有效性等诸多方面有较多差异。通过对三种股权投资基金的运作模式的分析，提出信托型私人股权投资运作模式在现阶段是理性决策。公司型私人股权投资运作模式适合早期阶段，有限合伙人股权运作模式是最终发展目标。     

Partner‐diversity effects on alliance termination in the early stage of green alliance formation: Empirical evidence from carbon‐emission reduction projects in Latin America

Partner diversity is a key influencer in interorganizational alliances, and several empirical studies have shown that its outcomes are contingent on alliance‐specific factors. We extend this research as well as the growing literature on green alliances, in which partner diversity is uniquely high. Specifically, we examine partner‐diversity effects on alliance termination in the early stage of green alliance formation. We hypothesize that in this context, size disparity increases termination likelihood, whereas organizational variety and cultural separation have the opposite effect. To test our hypotheses, we use a sample of 366 alliance projects located in Latin America and submitted to the Kyoto Protocol's Clean Development Mechanism for evaluation, validation, and registration from 2004 to 2014. Our findings contribute to several research streams and provide practical guidance for successful formation of alliances focused on environmental protection.     

On the Relationship between Audit Tenure and Fees Paid to the Audit Firm and Audit Quality

Abstract

We investigate the impact of audit firm tenure, partner tenure, audit fees, fees for non-audit services and total fees on audit quality, as measured by discretionary accruals. Our sample consists of Spanish non-financial public companies for the years between 2006 and 2013. Results indicate that audit quality increases with audit firm tenure but decreases with partner tenure. Moreover, the level of fees paid to the audit firm seems to have a negative impact on audit quality, which is mainly driven by fees for audit services. In this regard, we do not observe any significant relationship between fees for non-audit services and audit quality. Our results also show that the negative relationship between either long partner tenures or high fees and audit quality does not occur when the tenure with the audit firm is long. Therefore, long audit firm tenures do not only seem to involve higher audit quality ‘per se’, but also moderate the negative effects of partner tenure and audit fees on audit quality. The results of this study, which are robust to several sensitivity checks, may be relevant for the current debate on auditor rotation and the joint provision of audit and non-audit services.