WTO框架下会计国际化的中国困境与创新

本文通过分析WTO对各国会计制度的要求,探讨了WTO框架下中国会计国际化所带来的四大困境；并试图从制度变迁成本的角度,提出了以制度借鉴为主线的中国会计国际化创新战略的基本原则,进一步给出了中国会计国际化创新战略实施的路径设计图。文章认为,充分利用国际会计资源解决我国的现实问题,减少我国会计国际化变迁的成本,应该是后WTO时代中国会计国际化制度困境突破与创新的基本路径取向。     

非营利组织理事会角色与责任研究--基于中美比较分析的视角

无论是理论上的逻辑推理,还是实践中的经验总结,都揭示出非营利组织理事会所扮演的角色和承担的责任要重于企业董事会,清晰地界定理事会角色与责任是非营利组织治理的首要课题.利用因子分析可以将理事会角色与责任分为高级人力资源管理、决策、财务管理、筹资、维护与任务环境关系五类.通过中美之间的比较分析,可以以美国为参照系,折射出中国非营利组织理事会角色与责任的现实状况.实证分析的结果显示,发达国家非营利组织理事会在承担角色和责任方面要全面领先于中国.而就中国而言,基金会理事会在某些方面优于社会团体.     

Armitage-Doll Two-Stage Model: Implications and Extension

The objective of this paper is twofold: (1) to provide insight on the simplified MVK model of carcinogenesis (a model proposed by Moolgavkar and colleagues) by revealing the relationship between the Armitage-Doll two-stage model and the simplified MVK model; and (2) to extend the Armitage-Doll two-stage model to one with time-varying (piece-wise constant) parameters. It is shown that the simplified MVK model is a special case of the Armitage-Doll two-stage model, and many applications of the simplified MVK model involving intermittent exposures or exposures to different compounds in different time periods can be derived easily from the Armitage-Doll two-stage model with piece-wise constant parameters. The limitations of the Armitage-Doll two-stage model are discussed.     

不同类型绩效考核对员工考核反应的差异性影响——考核目的视角下的研究

本文旨在探讨不同类型绩效考核对员工考核反应(Appraisal Reaction)造成的差异性影响。根据考核的两种基本目的(发展型和评估型),将绩效考核划分为交易型、承诺型、合作型和放任型四种类型。通过对武汉市308名企业员工的调查发现,在不同类型的绩效考核下,员工对考核的直接反应和间接反应都有显著性差异。整体而言,在合作型绩效考核下,员工的考核公平感会表现得更高,任务绩效也会更好;在放任型绩效考核下,员工的考核满意度最低。进一步的协方差分析和多变量方差分析也基本证实了该结果。     

我国制造型企业市场导向和创新导向对新产品绩效影响的实证研究

本研究基于我国227家制造型企业的问卷调查数据,实证考察了市场导向和创新导向对新产品开发绩效的影响,以及创新导向和环境变动在市场导向和新产品绩效关系中的调节作用。结果显示:(1)本研究的概念模型整体拟合度优于西方常用模型;(2)市场导向和创新导向对制造型企业新产品开发绩效的影响显著为正,且均高于以前文献研究的一般水平;(3)创新导向和技术变化对于市场导向和新产品绩效的关系起到正向调节作用;(4)市场变化和竞争强度的调节作用不显著。研究结果对于制造型企业改善产品创新绩效具有重要的启示意义。     

A multiple-item budget-constraint newsboy problem with a reservation policy

In contrast to the classical newsboy-style problem, this paper develops a model for the multiple-item budget-constraint newsboy problem considering a reservation policy to meet marketing needs. A discount rate is provided to those customers who are willing to make a reservation. In addition to the demand from the original customers, extra demand is also included in the model due to the motivation of the discount rate. A solution algorithm, namely the MCR algorithm, is proposed to solve the problem. The proposed algorithm can actually be considered as a generalization of the classical newsboy-style problem. The MCR algorithm not only provides a business unit with the optimal order quantity, but also the discount rate necessary to achieve the maximal total expected profit under a limited budget. From the illustrated example, it is shown that the expected profit from the proposed model is greater than that from the classical model, due to the consideration of reservations, even though the budget constraint is tight. The increase in the expected profit could be treated as an information value from the willingness function. Although the proposed model is developed for multiple-item problems, it also can be applied to single-item ones. From the sensitivity analysis, the application of the single-item problem to the proposed model can still obtain greater expected profit than the classical model under different budgetary levels.