From rationality to hyperreality: paradigm poker

This paper, following McGoun's (1997) seminal article comparing the economy of financial securities to a hyperreal poker game, argues that finance and accounting researchers should take the “linguistic turn” that has rejuvenated theory and research in many, if not most, of the social science and humanities in recent decades. In general terms, this means following Ludwig Wittgenstein's language game paradigm rather than Karl Popper's scientific deductive hypothesis testing methodology. The paper illustrates this by drawing on some of Jean Baudrillard's' ideas, particularly his concept of hyperreality and his phases of the image theoretic.The paper presents a poststructuralist genealogical analysis of the radical ruptures and reformulation of the meaning attributed to the accounting sign of earnings over the feudal, counterfeit, production, and simulation eras. It concludes that, as with many other signs in contemporary society, the earnings sign no longer has any relationship with, nor does it any longer refer to, any real or intrinsic profit but instead floats ungrounded in today's financial economy.The paper recommends that researchers in finance and accounting adopt paradigms from literary theory, semiotics, linguistics, and semiology rather than continue to rely on economics-based theory, which has lost its power for explaining and predicting happenings in today's financial economy of self-referencing models and images.     

The negative trade-off between risk and incentives: Evidence from the american whaling industry

This paper analyzes the trade-off between risk and incentives in the share contracts of the American whaling industry. Using a newly collected panel of 5378 individuals who sailed on more than 1000 whaling voyages from 1855–68, the response of sailors’ compensation to an increase in risk is estimated. The risks used to identify this response resulted from the commerce-raiding naval vessels of the Confederacy during the Civil War. As the Confederate cruisers sailed primarily in the Atlantic, and therefore posed far less of a threat to whaling voyages to other oceans, a quasi-experimental approach focusing on the differences between Atlantic voyages compared to others is implemented. The results are consistent with a negative trade-off between risk and incentives in the industry’s contracts. Moreover, evidence is found of selection among less risk-averse sailors and merchants into riskier voyages during the war.     

Research notes and communications corporate restructuring and strategic change: The effect on diversification strategy and R & D intensity

In the 1980s a number of large corporations restructured their diversified businesses through divestitures. It is hypothesized that restructuring activity focused on firms at intermediate levels of diversification (e.g., related-linked) which have a mixture of related and unrelated business units. Results confirm this hypothesis which explains that such mixed corporate strategies create organizational and control inefficiencies in managing both related and unrelated types of business units. Restructured firms were also found to move towards two types of different internal capital markets (related and unrelated). Most restructuring firms moved toward lower levels of diversification (e.g., related-constrained), although some moved toward higher levels of diversification (e.g., unrelated business). Also, this study finds restructuring firms that changed their corporate strategy by reducing diversified scope increased their R&D intensity. Firms that restructured and increased their diversified scope decreased R&D intensity. This result suggested a partial substitution between diversification and R&D activity.     

素质教育应把德育放在首位

在素质教育中,在人才素质的诸要素中,思想道德素质是根本、是灵魂。这是最具有时代特征的新型人才观,也是素质教育的核心。思想道德素质制约和影响着学生的人生观和价值观;思想道德素质决定和影响着学生的治学态度;思想道德素质决定和影响学生毕业的发展和职业道德。     

激励性规制的强度分析

网络型产业中存在的信息不对称使规制契约的存在成为必然。现实经济活动中之所以要设计和采用不同强度的激励性规制,主要是由于没有哪种规制机制能够解决所有问题。在理论综述的基础上,借鉴前人的研究,分析了网络型产业的激励性规制模型中的激励强度与激励绩效的关系,并指出其在实践中的应用以及对我国的借鉴。     

网络时代高校德育教育的对策

在网络时代，人们的活动范围开始从实际领域向虚拟空间扩展，原本在地域文化基础上形成簟思想观念、价值取向等更多的受到了外来文花的冲击，人类整个思想文化领域正经历着深刻的变化。高校德育工作者务必抓住时机，积极寻找对策，充分发挥网络的优势，扬长避短，开辟德育教育的新天地。     

开放条件下的贵州工业结构升级

工业化过程不仅涵盖了工业产值不断提高并最终在国民经济中占主导地位,还应该实现工业结构的不断升级.1997年至2004年期间,贵州工业结构在轻重工业比例、结构高度化和生产要素密集度等方面有所升级但仍存在一些偏差.在未来开放条件下贵州促进工业结构升级应注意避免结构低度化,创造和提供合适的市场空间,正确处理技术引进与自主开发的关系,发挥比较优势以及规范政府职能等问题.     

近朱者赤:伦理型领导如何影响员工内部揭发意向?

鉴于员工内部揭发能有效阻止企业中的非伦理行为,很多研究开始关注员工内部揭发问题。本研究着眼于员工内部揭发的伦理性,认为伦理型领导能够降低员工的道德推脱意识,从而正向影响员工内部揭发意向;员工感知的社会责任感正向调节伦理型领导对员工道德推脱的作用。本文通过三个阶段的数据收集,得到232套有效问卷。实证结果表明:(1)伦理型领导能够显著正向影响员工内部揭发意愿;(2)道德推脱在伦理型领导和内部揭发间起中介作用;(3)员工感知的企业社会责任对道德推脱在伦理型领导与内部揭发之间的间接关系起到调节作用,也即只有当员工感知到企业承担更多的社会责任时,伦理型领导通过道德推脱影响员工内部揭发意向的中介作用是显著的。本文在理论上丰富了伦理型领导与员工内部揭发之间作用机制的研究,对有效促进组织内部揭发的途径有重要启示作用。     

数字经济对我国碳排放的影响研究

基于2013-2020年的30个省份数据构建面板数据模型,从碳排放总量和碳排放强度两个视角研究数字经济发展对区域碳排放的影响。研究发现：数字经济的发展有效地降低了人均碳排放量、碳排放增量与碳排放增速,数字经济与碳排放强度之间存在倒“U”形关系,数字经济与碳排放强度、边际碳排放强度的关系呈现区域性特征,在省域层面数字经济对边际碳排放强度的影响不存在明显的空间效应,数字经济对碳排放增长率的影响存在基于产业结构优化、人口集聚、城镇化的遮掩效应。     

转基因标签的消费者维度思考

本文从消费者角度分析了现行转基因标签政策实施过程中存在的成本转移、道德风险等等被忽视的问题．并以我国包装大豆色拉油市场为例，利用垂直差别化模型对加贴转基因标签前后消费者经济福利进行了比较。