中国稀土产业发展财政支持效应及其影响因素

研究中国稀土产业发展财政支持效应对于完善稀土产业政策理论、优化财政支持政策体系和实现稀土产业可持续发展具有重要价值。本文以中国稀土上市公司为样本,构建了基于SBM-DEA四阶段分析方法的财政支持效率评价模型和基于面板FGLS估计方法的影响因素模型,测算和分析了2010—2019年中国稀土产业财政支持效率及其影响因素,并区分稀土产业链前后端进行比较研究。结果表明：①中国稀土产业的财政支持效率年平均值为1.313,财政支持对65%的稀土上市公司具有“激励效应”,整体达到了财政支持政策设计目标,但仍对35%的稀土上市公司存在“挤出效应”;②稀土产业链前端和后端的财政支持效率年平均值分别为1.145和1.377,后端的财政支持“激励效应”显著大于前端,财政支持有利于推动稀土产业链向后端延伸;③稀土产业财政支持效率随时间推移整体呈下降趋势,“激励效应”逐渐转为“挤出效应”,专项政策的出台能够在短期内提升财政支持效率,但长期效果有限;④财政支持强度与稀土产业财政支持效率之间呈“倒U型”关系,企业规模对稀土产业财政支持效率具有显著正效应。本文深化了财政支持对中国稀土产业发展效应问题的认识,可为中国稀土产业的差异化财政支持政策制订提供参考。     

Extending unified theory of acceptance and use of technology with perceived monetary value for smartphone adoption at the bottom of the pyramid

The affluent markets of developed countries have become very competitive. Therefore, companies are trying to explore market opportunities at the segment of low-income people termed as “Bottom of the Pyramid” (BOP). With the proliferation in popularity and reduction in the price of smartphones, there is a potential market opportunity for smartphone producing companies at the BOP segment. The companies need to identify the factors influencing smartphone adoption at the BOP in order to explore this market opportunity. The current study extends the Unified Theory of Acceptance and Use of Technology (UTAUT) with “Perceived Monetary Value” to investigate the antecedents of smartphone adoption at the BOP. Empirical analysis has shown that “Performance Expectancy” (PE), “Effort Expectancy” (EE), “Social Influence” (SI), and “Perceived Monetary Value” (PMV) predict the “Behavioral Intention” (BI), and BI and “Facilitating Conditions” (FC) predict the “Use Behavior” (UB). Findings from this study can be used by the managers of the companies targeting the BOP segment in pricing, marketing, and product-specific decision-making process. The policymakers can also analyze the results of this study for successful implementation and delivery of Information and Communication Technology (ICT) based services for the BOP segment.     

Blockchain integration with the internet of things for the employee performance management

As time went on, technological progress inevitably altered our daily routines. Many new technologies, such as the Internet of Things (IoT) and cryptocurrency, offer revolutionary possibilities. To put it simply, the blockchain is a distributed, public, and auditable database that can be used to record financial transactions. The IoT, or “Internet of Things,” is a system of interconnected electronic devices that can communicate with one another and be remotely monitored and handled. This paper reviews the most recent findings in the field of blockchain and Internet of Things with the goal of examining blockchain as a possible answer to secure IoT data management within supply networks. There is a dearth of literature in the early stages of both blockchain and IoT study because they are such novel topics. The study's findings suggest that in order to improve their leadership quality to intentionally impact employee performance, industry managers should pay attention to human resource management indicators like collaboration, involvement, actualization, perception, and teamwork. This is primarily because of the inherent limitations of IoT devices and the distributed ledger architecture of the blockchain technology. There is potential for IoT to provide many advantages if blockchain capabilities can be optimized for it.     

The effect of business intelligence,organizational learning and innovation on the financial performance of innovative companies located in Science Park

The key to business success for many companies is the correct use of data to make better, faster and flawless decisions. Companies need to use robust and efficient tools such as business intelligence (BI) as positive catalysts to achieve this goal, which can assist them in mechanizing the tasks of analysis, decision making, strategy formulation and forecasting. In other words, the purpose of using BI in these institutions is to collect, process, and analyze large volumes of data and convert them into effective business value in decision making through the creation of analytical intelligent reporting platforms. Therefore, this study aims to answer the question whether operationalization of BI, Organizational Learning (OL) and Innovation and utilization of their applications can provide financial performance enhancement for these companies. As mentioned above, the statistical population of this research is innovation companies Located in Science Park with 400 staff and according to Morgan table, 196 employees of these companies were picked as statistical case. Info accumulation tool is the questionnaire whose validity and reliability have been measured. Research findings demonstrate that BI and innovation have a critical influence on the companies conduct. But there was no meaningful relationship between OL and financial performance of these companies.     

网络创新竞赛中参与者多样性对竞赛绩效的影响

基于已有研究总结提炼的社会分类范式和信息利用范式以及8296个设计类网络创新竞赛数据,本文实证检验了参与者的国别多样性、技能种类多样性与竞赛绩效均存在倒U形关系。此外,基于参与者多样性对竞赛绩效或正或负的影响,提出并验证了“平行路径”和“帮助学习”在参与者多样性对竞赛绩效影响中发挥部分中介作用。本文在理论上丰富并深化了个体多样性研究,将之从基于传统组织架构拓展到网络创新竞赛领域;结论可为网络创新竞赛平台管理者和竞赛组织者提供管理启示。     

盈余管理、研发费用加计扣除政策的执行效率

本文通过研究近年来关于研发和加计扣除政策的文献,结合调研和分析发现企业存在利用加计扣除政策进行盈余管理的可能,并以此提出假设。本文以财政部2008年首次颁布研发加计扣除政策以及2013年扩大可扣除范围这两个时间点前后为研究对象,选取我国2006年到2014年均为高新企业的上市公司为实验组样本,这几年均不是高新技术企业的上市公司为控制组样本,通过双重差分、分段研究等方法,检验政策实施效果。研究发现：（1）政策实施后,实验组相比控制组研发费用比例显著增加,即政策执行促进了企业的研发投入;（2）政策对于企业研发效率的提升并没有起到显著的作用;（3）政策实施后实验组的总资产利润率的波动相比控制组显著减小,同时可操控性应计利润显著减少,说明政策实施后,企业运用该政策来替代应计利润进行更隐蔽的盈余管理,达到平滑企业利润的目的。最后,本文提出在执行加计扣除政策时应考虑行业特征、增加政策执行力度和加计扣除透明度等建议。本文的研究为从盈余管理的视角审视加计扣除的政策实施对研发效率的影响带来新的文献与数据。     

绩效评价导向对员工创造性的影响——绩效评价公平性的调节作用

员工创造性是提升组织创新能力的基础和关键,许多企业试图引入绩效管理系统促进知识型员工创造性,却往往未能取得理想的效果,甚至抑制了员工的创造性。本文从绩效评价目的导向的视角将绩效评价区分为管理型绩效评价和发展型绩效评价,进而研究了绩效评价导向对员工创造性的差异影响。通过对611个有效样本的实证研究表明,发展型绩效评价对员工创造性产生正向积极影响,管理型绩效评价对员工创造性产生负向消极影响。与此同时,研究还表明绩效评价公平性正向调节绩效评价与员工创造性之间的关系。绩效评价的导向为解决提升知识型员工绩效管理的有效性提供了理论突破口,为致力于提升员工创造性的企业提供了很好的借鉴和启示。     

变革的积极应对、工作投入对员工绩效的影响——技能的调节作用

个体行为的改变对组织变革有决定性的影响。应对是个体面对组织变革压力时的一种典型的行为反应,理应成为研究的重点。然而传统的组织变革研究忽视了对个体因素的考察。受心理学影响,消极研究倾向长期成为组织行为学的主流。近年来,组织中的积极主动行为受到广泛关注。从微观视角、个体层面对组织变革情境下个体的积极应对与其绩效的关系及其影响机制进行的实证研究发现,变革压力下个体的积极应对对员工绩效和工作投入均有显著影响;工作投入在积极应对与员工绩效关系中起中介作用;员工的技能可调节积极应对与任务绩效之间的关系。因此,变革的管理者应给予个体足够的重视,注意激发员工的积极情绪和行为,提高其工作投入状态和技能水平。     

军民融合能否撬动区域创新绩效提升

以推进军民深度融合战略为契机，提升区域创新绩效是在“新常态”背景下促进地区发展的重要手段。鉴于此，本文构造地理距离与经济距离权重，建立动态空间面板模型，利用209个军工上市企业2007-2017年的整合面板数据，实证检验军民融合对区域创新绩效的影响效应，结果显示：（1）军民融合有利于提升区域创新绩效，但邻近地区间军民融合的区域创新绩效提升效应存在“空间竞争性”。（2）区域禀赋差异下，军民融合对创新绩效的带动效应存在显著的区域异质性，在强军民融合区域深化军民融合能有效提升区域创新绩效。（3）区域禀赋差异影响军民融合的空间溢出效应发挥，促使强军民融合区域间更易通过“强强联合”实现整体创新绩效提升，而弱军民融合区域难以通过军民融合撬动空间创新绩效提升。因此，本文提出通过深化“放管服”，保障政策精准性，推进军民融合，提升区域创新绩效。     

伦理型领导对员工知识隐藏的影响机制研究

基于社会交换、社会学习和调节焦点理论视角探讨了伦理型领导对员工知识隐藏的影响机制。结果发现:伦理型领导的道德人与道德管理者角色分别促进"员工—领导"和"员工—员工"积极互惠的形成,进而抑制员工知识隐藏;树立角色模范和沟通强化等领导活动有助于员工心理安全感和道德认同的提升;伦理型领导通过唤起员工促进型的调节焦点对员工知识隐藏产生影响,员工个体特质调节焦点调节了这一影响过程。     

中国新能源汽车“非补贴型”政策的研发投入激励研究基于区域创新氛围的差异性分析

在中国新能源汽车“补贴型”政策逐步“退坡”的背景下,为了进一步研究如何发挥好“非补贴型”政策的接力作用,促进车企高效创新,本文将新能源汽车“非补贴型”政策区分为“技术准入”和“消费支撑”两类,选取2010—2019年期间中国新能源汽车整车企业上市公司作为研究样本,应用面板向量自回归(PVAR)模型从显著性、敏捷性两个维度分析了两类“非补贴型”政策在不同发展阶段对企业研发投入的动态影响,同时应用面板门槛模型研究区域创新氛围在其中的调节作用。结果表明:“技术准入”类政策对新能源车企研发投入始终呈显著正向激励效果,且响应更敏捷,时滞较短;“消费支撑”类政策的激励显著性则呈现由强减弱趋势,响应敏捷性相对较弱,时滞较长。同时,“技术准入”类政策的研发投入激励效果受到区域创新氛围单一门槛效应的影响,产生正向调节作用,“消费支撑”类政策的研发投入则受到区域创新氛围双重门槛效应的影响,并产生负向调节作用。因此,要充分发挥两类“非补贴型”政策在不同发展阶段的激励优势,并根据区域创新氛围的差异性,因地制宜地实施差异化的“非补贴型”政策。研究结论为中国制订差别化的新能源汽车产业创新驱动战略提供了决策参考。     

A framework for social well-being and skills management at the workplace

Employees are the human capital that contributes to the success of high-performance and sustainable organizations. In the digital economy, organizations need to be competitive and differentiate them self through the knowledge they detained. This requires the adoption of innovative solutions that valorize and recognize workers who invest their time to keep up-to-date with areas of knowledge that are relevant to the organization. Indeed, organizations are investing in retaining skilled workers, in particular senior workers whose knowledge and experience are a valuable asset that should be passed to younger co-workers. One way to address these concerns is to create conditions to promote a feeling of employee’s wellness in their work environment.In this paper, the two perception of well-being at the workplace (i.e. physical and social) are combined with gamification techniques and analyzed how it might help employees to acquire the expertise (“soft and hard-skills”) they need to improve their curriculum. This is particularly relevant for older adults to whom the feeling of fulfilment and recognition is much appreciated. The case study relates to the Active@Work project. The proposed solution incorporates an “intelligent behavior” to keep the user aware of their well-being status, triggering notifications to mitigate the risk of fatigue or stress at work. The solution also provides support for workers to engage in new and rewarding activities, where his/her knowledge and experience is considered as a relevant contribution, promoting in this way employee recognition and social well-being at the workplace. Team management and tutoring of younger co-workers by older adults will be, together with a Skill Development Tool, some of the innovative features within the project.     

Frugal innovation and design changes expanding the cost-performance frontier: A Schumpeterian approach

This paper redefines “frugal innovations”, particularly for physical products with relatively complex designs, by using a multidimensional framework that covers design, technological, and economic aspects of innovations, refining and broadening its initial definition as “low-cost innovations” for the unserved lower end of the mass market (ULM). By applying our framework, this paper clarifies and broadens the concept of frugal innovation. The applicability of this broadened concept is demonstrated by using this framework to illustrate two cases of radical frugal innovations in the automobile industry, Tata Motors Nano and Citroën 2CV, from an emerging country and an advanced country respectively.The study shows that frugal innovation may improve (rather than decrease) performance of the products deliverable to the ULM under extreme budget constraints by extensive architectural changes and creation of technological knowledge, that integral architectures may be adopted more frequently in frugal radical innovation of relatively complex products such as automobiles, and that such products may not be destructive for producers in the higher price segments.The study shows that the existing concepts of frugal innovation that emphasize “low cost/good enough” innovation of “simple products” need to be re-examined, because frugal innovation can also be treated as technological product innovation in the sense that it may improve the performance of relatively complex products deliverable through their architectural changes and creation of technological knowledge. This study shows that there is a domain of innovation policies and strategies activating frugal innovations that calls for integrative and strategic approaches, not only to R&D, but also to other value-adding functions of firms and industries.     

The acceptance of chatbots in an enterprise context – A survey study

While Interactive systems such as Chatbots, are well known in personal environments with technologies like “Apple’s Siri” or the “Google’s Assistant”, the acceptance of said technologies in the enterprise context has hardly been examined. Literature shows that these technologies hold great potential for enterprises as they can increase productivity and are cost-efficient by automating processes. Still, to not alienate employees when introducing these systems called Enterprise Bots in this paper, it is crucial to understand how employees accept and adopt these new systems. This paper derives a research model based on the decomposed Theory of Planned Behaviour, which is tested in a survey with 198 participants. Results from a structural equation model show that intrinsic motivation of the employees has a strong positive influence on the intention to use Enterprise Bots whereas external influences showed smaller effects. The results indicate that it is important that employees are convinced of the usefulness of a tool for themselves. The paper provides theoretical insights and helps decision makers to introduce such systems.     

新能源上市公司融资结构与公司绩效研究——基于区域差异的视角

通过对2005—2012年我国新能源上市公司数据建立面板固定效应模型,基于区域差异的视角,重点研究融资结构对公司绩效的影响,并引入沪深300上市公司样本进行整体比较。结果表明,新能源上市公司的平均绩效、内源融资率低于沪深300样本,具有股权融资偏好,两种样本的债务融资均没有体现出负债税盾效应。区域中,东部地区的新能源上市公司的绩效、内源融资率具有较高水平;区域间资产负债率、短期有息负债率与公司绩效呈负相关,长期有息负债率对于绩效影响有所差异;融资优序理论得以验证。结论表明,推动新能源上市公司发展需根据区域禀赋合理优化企业融资结构,改善区域金融生态环境。     

绿色工艺创新与制造业行业财务绩效关系研究

基于环境污染引致政府和公众对绿色创新高度关注以及绿色工艺创新研究较少的背景,本文基于28个制造业行业十年的面板数据,运用被中介的调节效应模型,探究绿色工艺创新和财务绩效之间的关系以及资源约束的调节效应和吸收能力的中介效应。研究结果表明：绿色工艺创新对财务绩效具有显著的正向影响,其中,清洁生产技术创新对财务绩效的提升作用更显著;资源约束对清洁生产技术创新、末端治理技术创新与财务绩效关系的调节作用显著,且对清洁生产技术创新的激励作用更显著;此外,资源约束对清洁生产技术创新和财务绩效关系的调节作用是以吸收能力为中介。本研究拓展了绿色工艺创新理论研究,为制造业行业由绿色工艺创新获益提供了新思路。     

领导政治技能对员工组织忠诚的影响研究

领导政治技能是关系到组织核心竞争力来源的重要课题。文章旨在探讨领导政治技能对员工组织忠诚的影响,并深入挖掘员工圈内人感知和心理授权对此关系的中介作用。通过随机取样的方法,对205名领导和员工配对有效样本调查研究发现:(1)领导政治技能、员工圈内人感知和心理授权对员工组织忠诚有明显的正向作用;(2)进一步分析还发现,员工圈内人感知和心理授权对领导政治技能与员工组织忠诚之间关系起部分中介作用。最后对研究结论和启示进行了分析和讨论。     

Making a case for speech analytics to improve customer service quality: Vision,implementation, and evaluation

Firms operating in highly competitive markets must find ways to deliver customer value beyond offering competitive prices. Providing superior customer service in such environments becomes a strategic initiative because it can create a competitive advantage by fostering customer loyalty, which can also help ease pressure on profit margins and secure continued revenue flow. In this case study we report a case of utilizing speech analytics to improve customer service quality at a call center of a pharmaceutical supply chain service provider in the U.S. We first describe the strategic rationale behind enhancing customer service quality, followed by the implementation of a quality management program using a novel approach of speech analytics. We then present a longitudinal study that evaluated customer service performance using the data gathered from a team of 120 customer service agents during an 8-month period. Two categories of key performance indicators were established and measured, namely “workforce management” metrics and “customer experience” metrics, which served as the primary indicators in the analysis of the level of success in attaining three strategically identified performance goals to improve customer service quality.