Cross-national differences in stakeholder management: Applying institutional theory and comparative capitalism framework

Drawing upon the research in institutional theory and comparative capitalism, the present study investigates how cross-national differences in the political, business, and economic institutional contexts of the United States, Italy, and Japan are associated with the ways in which companies in each of these countries prioritize and engage in their stakeholder engagement activities (SEAs). Using Porter and Kramer's framework, which classifies corporate social responsibility (CSR) activities as falling into four categories (good citizenship, mitigating harm from value chain, transforming value chain activities, and strategic philanthropy), we investigate how companies in the United States, Japan, and Italy prioritize and engage in these four SEAs. An analysis of data collected from 340 companies across these countries reveals that while companies in each of these three countries undertake the four types of SEAs, the prioritization and prevalence of the four types of SEAs vary from one country to the other, in ways that align with the prevailing institutional contexts of each country. The results contribute to a more nuanced understanding of why and how companies' approaches to CSR differ across countries. From a practitioner's perspective, the findings highlight the cultural specificity of CSR, implying that despite the global nature of CSR, the implementation of CSR needs to be tailored to a country's context.     

企业物流系统的经济评价方法探析

文章通过对物流成本概念及其特性和物流成本系统化控制的分析,运用物流活动的经济评价的方法对物流系统的成本进行动态的经济评价,为企业提供物流成本控制与管理依据,以便企业能够及时准确的进行调整更有效更迅速的优化系统,使企业的物流成本大大降低,从而增强企业的竞争力。     

Non-commitment in performance evaluation and the problem of information distortions

Auditing is modeled in a sequential game without commitment. The manager must decide whether and where to audit a worker's output, taking into account all interim information he has obtained. The worker will work just hard enough (and show it) to divert the manager from making an audit or cover up, withholding information about his work to make an audit more difficult. This usually raises the costs of setting work incentives, so incentives are softened, sometimes drastically. Moreover, when a worker's on-the-job information is valuable for entrepreneurial decisions, work incentives must be softened to improve the internal flow of information.     

Can the Risks of the Kyoto Mechanisms be Reduced Through Portfolio Diversification? Evidence from the Swedish AIJ Program

Through Joint Implementationand the Clean Development Mechanism, reductionsof greenhouse gas emissions achieved abroad canbe credited to domestic firms. However, thetechnical, economic and political risksinvolved may prevent the private sector frominvesting in such projects. This paperdescribes three types of risks which emissionreduction projects are exposed to. Eleven pilotprojects carried out under the ActivitiesImplemented Jointly (AIJ) program and financedby Sweden are evaluated. Actual project costsare found to exceed projected costs in allcases. Annual emission reductions also deviatefrom their expected values and vary stronglyover time, supporting the hypothesis that suchprojects are risky business. The riskmanagement tool portfolio diversification isapplied to a sample of Swedish AIJ projects.The results indicate that diversification canreduce the risks of greenhouse gas mitigationprojects significantly. Thus, carbon funds area promising way of lowering the risks of theKyoto Mechanisms for private sector investors.     

An empirical investigation of the roles of prior knowledge and learning activities in technology transfer

This study analyzes 120 university–industry technology transfer projects. A significant positive relationship was found between the learning activities performed by the firm during the development and implementation stages of the technology transfer project and the benefits to that firm from the project. In contrast, prior knowledge of the firm about the existing technology was found to have only a marginal contribution to the project benefits. However, further exploratory analysis based on high and low levels of technical and organizational uncertainty revealed more provocative relationships.     

Property rights protection and access to bank loans

Poor protection of private property has limited the access to bank loans by private enterprises in developing and transition economies. Under those circumstances, private entrepreneurs have resorted to various ways of enhancing the de facto protection of private property. Using a dataset of 3,073 private enterprises in China, this paper empirically investigates the impact of political participation and philanthropic activities – informal substitutes for the lack of formal protection of private property – on the access to bank loans.     

基于生命周期的虚拟企业知识活动分析及其伙伴选择过程研究

随着新经济的到来,知识越来越成为企业快速响应市场机遇和获取竞争优势的最短缺资源.而企业自身知识资源的有限性使企业越来越多地采用虚拟企业的高级形态--知识联盟型虚拟企业来弥补企业知识资源的不足以快速响应变化的市场需求.本文首先对知识联盟型虚拟企业的知识缺口类型进行研究和划分,然后分析并描述虚拟企业生命周期各阶段的知识活动;在此基础之上,探讨虚拟企业组建阶段考虑知识要素的伙伴选择过程;最后,针对不同的知识缺口,提出伙伴选择过程的评价指标体系设计中应考虑的知识性因素.     

我国旅游价格管理：现状、改革背景与政策分析

旅游业发展是一项复杂的系统工程，需要各相关行业和各项政策措施的配套协调。由于旅游价格的杠杆效应，如何应对入世给我国旅游业带来的挑战，改革并完善与国际接轨的旅游价格管理新体制是每一个旅游价格管理工作者应当思考的现实问题。     

浅析假日黄金周旅游可持续发展

本文阐述了假日黄金周旅游可持续发展的意义，分析了假日黄金周旅游的特征及走势，并指出假日黄金周旅游出现的问题及对策。