论不同性质的合谋及其特点

作为一种有目的的、负外部性后果的合作行为,合谋广泛地存在于经济、社会生活的各个领域。按照集体目的的差异,合谋可以分为相容合谋与相斥合谋。两者在成员关系、合谋绩效和稳定性上存在着很大差异。     

跟踪审计模式下大型工程合谋博弈分析

本文基于信息论对竣工决算审计模式与跟踪审计模式下的大型工程合谋问题进行剖析,在此基础上构建合谋博弈模型,采用定性定量相结合的方法分析两种审计模式下业主、施工承包商和监理单位的决策行为及合谋条件。研究结果表明:监理单位独立性的丧失是竣工决算审计模式下合谋现象频发的根本原因,而在跟踪审计模式下,审计机构的提前介入保证了监理单位的独立性,打破了业主在工程建设中一方独大的局面,降低了合谋的可能性。此外,研究发现,大型工程规模越大,采用跟踪审计的必要性就越大。     

基于产权理论的基层管理者越轨行为原因与模型分析

以哈特的产权理论为基础建立模型,分析了企业管理中基层管理人员的越轨行为发生的原因及管理漏洞。通过在不完全合同理论模型中修改利得分配比例及添加串谋因素,能够较为清晰地分析出导致该形为产生的经济原因。研究结果表明,在不健全的产权关系下,基层管理人员利用串谋行为可以弥补其因工资风险变动带来的经济损失,从而激励其越轨行为的发生。     

审计合谋原因分析及防范治理

首先介绍审计合谋的基础知识，然后从上市公司、事务所及注册会计师、外界环境三方面加以阐述，分析审计合谋产生的原因，最后根据原因提出相应对策，包括规范上市公司法人治理结构，建立对审计人员的合理的激励机制，完善业绩考评体系，提高合谋双方的违规成本，加强注册会计师职业道德建设和后续业务素质教育，弘扬社会诚信等，力求通过多方面的努力来达到遏制审计合谋的目的。     

宋代豪民与官吏勾结对国家的内耗性分析

宋代乡村豪民势力得到了很大发展。这些豪民的存在对封建政权起着不同程度的破坏作用:其一,表现为直接与官府对抗;其二,更多地表现为豪民与胥吏、官僚因缘为奸,共谋私利。宋代豪民的猖獗限制了宗族势力的发展,而地方宗族势力的弱势又限制了分裂中央政权的地方力量,相当于扼杀了皇帝的竞争对手,从而在客观上维系了赵宋皇权的延续。豪民之间的自私自利又决定了其难以形成集团力量,他们同官吏之间的相互利用造成了国家的内耗和民怨的沸腾。     

Network Organizations: Symmetric Cooperation or Multivalent Negotiation?

The network model of organization plays a central role in recent sociological accounts of the information economy. This model is also often presented in organization and information and communication technologies (ICT) literature with an air of enthusiasm that underscores its advantages—flexibility, cooperative culture, innovativeness, and knowledge and technology intensity. Such themes are usually based on a “networking logic” that assumes the trustful cooperation of large and small production firms in a rapidly changing economic environment. We believe that both the logic and the themes based upon it are too narrow to be able to explain the complex dimensions of interorganizational networking. Using Enron as a case study, our goal in this article is to enrich the logic just described and to develop an extended model of the network enterprise. We argue that this is only possible by extending the unit of analysis beyond the production firm, to include, among others, subsidiaries, banks, investors, auditors, and government agencies. The proposed extended model allows the broadening of many of the aforementioned themes, making it possible to arrive at a realistic picture of the complexities of the network enterprise. The managerial advantages of the model are also discussed.     

大学评教“共谋”行为及其治理路径

随着高校教学评价的管理主义倾向不断强化,基层教学单位与教师在执行上级组织的评教政策时共同谋划,以应对各项教学检查与突发状况,这种共谋行为并不鲜见。大学评教共谋行为根植于复杂的组织制度环境,它的出现与重复再生是高校制度环境与评教实施之间的不兼容所导致的产物,在很大程度上也是高校集权决策、教学惩治机制强化以及组织制度理性化所导致的非预期结果。然而,这一非正式行为在周期性生发过程中逐渐合法化与制度化,并以不同形式存在于教学评价的各个环节。为此,高校应从外部规范的管理制度与内部平衡的发展机制两个层面来共同构建大学评教运行的有序局面。     

A Review of INTEGRITY Software: An Online Application to Analyze Multiple-Choice Tests and Detect Test-Taking Deception

INTEGRITY, an item analysis and statistical collusion detection (answer copying) online application, was reviewed. Features of the software and examples of program output are described in detail. INTEGRITY was found to be easily utilized with an abundance of well-organized documentation and built-in features designed to guide the user through the various analyses and ensuing reports. Information regarding cost is provided.     

STORIES FROM PLANET FOOTBALL AND SPORTSWORLD

The profile of sport journalism has increased as the scale and media profile of large-scale international sporting events have escalated. This article considers the ways in which sport journalists have responded to such changes. It concentrates upon the nature of sport journalists’ relationships with their sources; their relationship with gatekeepers; and the issue of collusion, between journalists themselves and journalists and their subjects and sources. Drawing upon extensive periods of participation and observation at the Olympic Games, the FIFA (men's) football World Cup, and international football club and national championships and tournaments, and citing in-depth interviews with a senior wires-based journalist, the authors examine the practices of the sport journalism profession. These are also discussed in the light of journalists’ own published accounts, memoirs and reflections, and the wider, limited literature of research into the professional culture of sport journalism. In conclusion, the article argues that traditional legacies of source relations combine with current trends in promotional culture to confirm the collusive dynamic, and in widespread cases to intensify the trivialisation of the subject matter of the sport journalist.