The Moderating Role of Strategic Integration in Performance Improvement Through Purchasing Social Responsibility in Thailand

This research aims to understand the performance of purchasing social responsibility (PSR) through moderating effect of purchasing strategic integration. The results show that PSR directly influences purchasing performance, while the relationship between PSR and purchasing performance is partially mediated by organizational learning. Moreover, strategic integration negatively moderates the relationship between PSR and purchasing performance. This study suggests that the adoption of PSR affects the operations of both buyers and suppliers in a supply chain that further encourage organizational learning and increases purchasing efficiency. The results also show that organizations may realize this effect of PSR practices but may focus on other purchasing practices, which affects purchasing performance. Copyright © 2018 ASAC. Published by John Wiley & Sons, Ltd.     

A Multilevel investigation into the effect of cultural distance on bilateral trade: The roles of product type and uncertainty avoidance

Previous research shows mixed findings about how cultural distance may affect bilateral trade. To reconcile the mixed findings, we examine how key moderators at both the country-pair level (product type) and the country level (uncertainty avoidance) affect the magnitude of the effect of cultural distance on bilateral trade. Using trade data on electronic products from 90 nations during 2008–2 014, we show that cultural distance in general has a negative impact on bilateral trade. However, the effect is more pronounced when the trade is on experience (versus search) products, or if the importing country is low (versus high) in uncertainty avoidance. Apart from its moderating effect, experience (versus search) product also has a negative main effect on bilateral trade, but its impact is stronger for countries low (versus high) in uncertainty avoidance.     

明代地方官府赋役核算体系的早期发展

明洪武到弘治年间,州县官府的赋役管理从基本不依赖核算向需要且能够进行核算的状态转变。洪武、永乐时期,在官府体系内部,只有田赋被部分地纳入核算管理,其他赋役征发则完全或绝大部分无法计量,也没有计划性。宣德以降,地方官员吸收民间粮里阶层分担赋役负担的经验,在此基础上进行旨在“均平”的改革,以确保赋役的可持续征发。在探索均平之道的过程中,不同地方官员多采取量化赋役负担、预定征收计划、将派征对象标准化并进行摊派核算的方式。其中,田赋额等开始扮演摊派对象的角色。这开启了州县层面赋役征收核算体系的发展之路,也导致府、州、县与户、工等部及布政使司之间产生了赋役核算信息不对称,出现了二重会计结构。     

The Effects of Creative Culture on Real Earnings Management*

Creativity and innovation have been identified by senior executives as some of the most desired characteristics of corporate culture. Accordingly, managers strive to build these cultures within their organizations. However, research in psychology suggests that these attempts may have unintended negative consequences. In this study, I predict and find that managers in a more (versus less) innovative company culture will engage in higher levels of real earnings management (REM). I then test two construal level theory (CLT)-based interventions designed to reduce REM. As I predict, I find that in more innovative corporate cultures an intervention that makes downside risk more salient reduces REM, but an intervention that encourages managers to consider the “big-picture” impact of their decision reduces REM to a greater extent. Unexpectedly, I also find that the effect of the “big-picture” intervention reverses in a less innovative corporate culture leading to an increase in REM. My findings contribute to the emerging accounting literature regarding REM. I also extend the psychology literature investigating the link between opportunistic behavior and creativity, and I also expand research into how interventions based on CLT can affect judgment and decision making in an accounting context.     

Akbar's multiculturalism: lessons for diversity management in the 21st century

This paper challenges the hegemony of US‐centric perspectives in the diversity management literature by explaining how non‐Western histories and cultures may provide alternative contexts for understanding and managing diversity. In pursuit of this, the paper describes how Muslim ruler Jalaluddin Muhammad Akbar conceptualized multiculturalism in 16th century India, and how his principles of sulh‐i‐kul, rah‐i‐aql, and rawa‐i‐rozi may be adopted to develop a sociopolitical environment conducive to managing cultural diversity in organizations, an environment currently lacking even in the majority of democratic countries in the world today. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd.     

Applying XBRL in an Accounting Information System Design Using the REA Approach: An Instructional Case*

The Church in Somewhere (CIS) is a small community church which uses an Excel spreadsheet to keep its financial records. The church administrator is considering moving from a spreadsheet accounting system to a relational database system that can easily be expanded to include more information in the future. In this paper we examine the transforming process in this hypothetical case by following a resource‐event‐agent (REA) modeling paradigm to create a database. We then link the REA model to financial reporting using Microsoft Access. In addition, using the financial report in the database, students prepare and validate an eXtensible Business Reporting Language (XBRL) document for CIS. Instead of applying the complex U.S. Generally Accepted Accounting Principles (GAAP) Taxonomies, Release 2009 , the case uses a dedicated CIS Taxonomy to complete the mapping and tagging processes.     

白灵菇产业发展现状、问题及对策

白灵菇是我国具有自主知识产权和明确原产地的品种,以独特的风味、细嫩的质感、丰富的营养以及保健功能受到大众喜爱,栽培规模越来越大。该文对白灵菇产业发展现状、市场前景和存在的问题进行了阐述和分析,并提出了白灵菇产业持续、健康、快速发展的对策。     

A Methodology for Farm-Level Economic Analysis of Soil Erosion Effects Under Alternative Crop Rotational Systems in Ontario

Multiperiod linear programming techniques are used to evaluate comparative profitabilities and soil erosion rates for corn grown monoculturally and in rotation with a) soybeans, b) soybeans and oats, c) barley, and d) alfalfa on moderately sloping land with medium loam soils in southern Ontario. Attention is focussed on the case of a highly leveraged recent entrant to farming with heavy debt servicing needs and potential cash flow constraints. Monocultural corn was found to be more profitable than any of the rotational systems, with corn-soybeans rotations the next most profitable and corn-barley rotations the least profitable. Corn-soybeans caused the highest soil erosion, followed by continuous corn, with corn-alfalfa rotations causing the least. Les techniques de programmation linéaire multipériode sont utilisées pour évaluer et comparer les niveaux de profit et les taux d' érosion de sols agricoles moyennement argileux pour des systèmes de production de grandees cultyres localiées dans le sud de l' ontario et produisant, soit du mais en régime de monoculture, soit du mais en rotation avec: a) du soja, b) soja et avoine, c) orge. et d) de la luzerne plantée sur des terrains à pentes modérées. L' analyse developpée dans cet article met l' accent sur des agriculteurs récemment installés, disposant de beaucoup d' actifs, mais également, ayant des besoins énormes d' emprunts et, par conséquent, soumis à des contraintes potentielles sur leurs cash-flows. Les résultats obtenus montrent que le système de production, mais-monoculture, est le plus viable de tous les systèmes etudies. Parmi les systemes de production reposant sur une rotation culturale, il s' avère que celui combinant maïs et soja vienne en seconde position, tandis que un régime cultural fondé sur une rotation maïs et orge donne les pires resultats. Pour ce qui concerne des taux d' erosion des sols, la rotation maïs-soja cause les plus gros dommages. ensuite suivie par le système de production, maïs-monoculture. Finalement, les taux d' erosion les plus faibles ont été obtenus pour la rotation culturale, maïs-luzerne.     

GMSK跳频通信系统不同调制模式下跟踪干扰性能分析

对FH-GMSK（Frequency Hopping-Gaussian Filtered Minimum Shift Keying）通信 系统进行了研究,分析了GMSK调制的基本原理,给出了该跳频通信系统的模型。分析了对FH -GMSK通信系统实施跟踪干扰采用的调制方式,在Simulink平台下搭建了FH-GMSK通信系统和 各种调制模式下跟踪干扰模块。分析了不同BT值下该系统的误码率性能。仿真结果表明,随 着信噪比的增加,未受跟踪干扰时,误码率逐渐降低,在跟踪干扰下误码率有一定的下降, 但始终保持在0.3以上;采用不同调制的跟踪干扰中,2FSK调制干扰效果最佳,MSK和GMSK调 制次之,FM调制效果最差。     

法国高等教育和科研部推出科研新政

2013年,法国新政府在教育和科研领域将逐步推进各项改革,其教研部拟推进的主要措施有：取消“盖昂通函”,推行决策会商工作机制,实施超级联合大学计划,颁布新高等教育和科研法,确定未来科研优先领域,强化对欧盟科研影响力和加强科研人才队伍建设等。法国政府希望通过采取以上措施,继续保持法国的世界科技强国地位和优势。