从资源枯竭之忧到资源再生之虑：碳排放研究述评

人们对资源的忧虑,经历了一个转变过程。由可耗竭资源的有限储量所带来的紧迫感趋淡。由生态承载力的衰减所引发的负面后果日益明显。从二氧化碳排放所引出的气候变化问题,是自然生态系统容纳和消除污染排放物的能力已然不足的一个反映。通过对贯穿上述认识转变过程的经济学研究文献的梳理可知,国外在此方向上的主要分析工具是气候变化综合评估模型。该类模型的优点是把经济系统与自然生态系统集成在一起,使得对碳排放的预测具有微观基础,但也因模型复杂而处理难度较高。它的一个应用是：碳减排力度是应立即强力推进。还是可渐进强化,研究文献中围绕这一问题的争论就是以气候变化综合评估模型为基础而展开的。     

会计师事务所转制对审计质量的影响研究——来自上市公司的经验证据

通过分析2008-2012年A股上市公司相关数据,研究会计师事务所转制对于审计质量的影响,结果显示：特殊普通合伙制会计师事务所的审计质量高于有限责任制会计师事务所的审计质量;转制后会计师事务所的审计质量高于转制前会计师事务所的审计质量,但是转制对审计质量的提高有一定的不同步性。研究结论为转制政策的合理性提供了证据支撑,也为其他中小型会计师事务所改制提供了必要性方面的经验依据。     

Using Segmentation and Prototyping in Engaging Politically-Salient Climate-Change Household Segments

Targeting messages to the different segments of a population is necessary to achieve support for policy addressing climate change. Finer segmentation and archetypal prototyping may be advantageous to provide an in-depth understanding of the most politically-salient segments. The research, conducted in Australia, used quantitative analysis to identify subsegments and prototypical respondents, followed by Jungian-style in-depth interviews to reveal the responses of segment representatives to different marketing stimuli. The results suggest that there are challenges in achieving majority support for action against climate change, but there are archetypal words and images that may garner action.     

经济发达地区农村合作的组织创新及发展趋势——基于苏州实践的研究

经济发达地区农村三大股份合作是对传统合作社组织的创新发展。它初步解决了家庭联产承包与适度规模经营的矛盾,权力主体分散与集体经营的矛盾,农民投资意愿强烈与投资效果不佳的矛盾;促进了传统农民向现代公民的有组织过渡,培育了适应社会主义市场经济环境的新农民,提升了农村的市场化程度,实现了农业规模经营,构建了农民持续增收的长效机制,缩小了城乡差距,推动了城乡一体化发展。研究表明三大股份合作呈现以下发展趋势:合作形式趋向集团化,合作经营内容多元化,日常运行去行政化,治理结构现代企业化,组织构成开放化。     

Size (and competition) among organizations: modeling scale‐based selection among automobile producers in four major countries, 1885–1981

Based on previous empirical research, size is perhaps the most powerful explanatory organizational covariate in strategic analysis. We suggest that theoretical arguments about size be examined carefully to specify models with explicit comparison sets and with mechanisms linking size and underlying processes to outcomes. We illustrate the approach here by advancing arguments about scale competition within an organizational population. In this effort, we feature a theoretical model of scale‐based selection, which posits that a firm's chances of survival decrease with its aggregate distance from larger competitors on a transformed size gradient. The model assumes that the appropriate comparison set consists of all contemporaneous similar organizations competing on the basis of scale and operating in a localized geographic setting. We argue that aggregate distance of a focal firm from larger other firms (a specific form of relative position in the size distribution) reflects the extent to which it can capitalize on potential competitive advantages of scale emanating from economic, political, and social processes. Analyzing the mortality rates of large organizations across the entire histories of automobile industries in four major countries provides support for the theory. We discuss the general implications of our findings for strategic and organizational analysis. Copyright © 2003 John Wiley & Sons, Ltd.     

OCB视角下的派遣员工激励

经济全球化背景下的产业转移升级和企业用工需求的增长,正推动服务外包业务加快进行。特别是在全球金融动荡的经济环境下,将有更多的跨国公司将其非核心业务外包,以降低成本、增强竞争力,这些因素都将推动劳务派遣用工方式的加速进行。因此,派遣员工的规范、管理、激励等问题亟待解决。文章在激励理论和组织公民行为理论的基础上,分析了不同类型派遣员工组织公民行为的分类和特征,提出基于组织公民行为理论的派遣员工激励策略。     

The effect of strike militancy intentions and general union attitudes on the Organizational Citizenship Behavior of university faculty

Using a sample of unionized faculty, this study investigated whether faculty members' militancy intentions and general union attitudes affected their level of organizational citizenship behavior (OCB). OCB was divided into three dimensions (OCB-teaching, OCB-faculty, and OCB-university), and separate predictions were made for each. Results indicated weak relationships at best between the predictor variables and OCB, suggesting that unionization is not likely to affect this important aspect of job performance.     

New development: Local government ethics in England: how is local ownership working?

With the abolition of the Audit Commission and the Standards Board for England, and the emphasis in the Localism Act 2011 on local ownership in England for standards, research was undertaken into a group of councils to assess their legislative compliance arrangements and the development of organizational ethical cultures. The research argues that the delivery of the former is a work-in-progress and that there is little evidence of the latter.     

Overlapping Generations or Infinitely-Lived Agents: Intergenerational Altruism and the Economics of Global Warming

Do we need an overlapping generations model for the economics of global warming? To answer this question, an infinitely-lived agent (ILA) approach and an overlapping generations (OLG) model are contrasted. ILA and OLG can be viewed as polar representations of intergenerational altruism. With ILA an immortal agent acts through his investment/savings decisions as trustee on the behalf of the future generations. With OLG, agents need not behave altruistic. They simply save during working years and dissave completely during retirement. Nevertheless, ILA and OLG must not differ in their implication for greenhouse policy. Greenhouse gas abatement is a straightforward alternative to physical capital formation and, even without altruism, each age cohort has an incentive to provide current abatement in order to reduce future damages attributable to climate change. Indeed, under reasonable assumptions and parameter values, our simulations reveal such an invariance result. Provided carbon taxes are the only policy tool and tax revenues are recycled through socially mandated rules, projections of economic growth, climate change and energy consumption are only insignificantly affected by the choice of approach.