Management Roles and Sustainability Information. Exploring Corporate Practice

Little empirical research has been conducted on perceptions of the types of sustainability information dealt with by different managers in internal company processes. In this study the roles of different managers are distinguished based on contingency theory and using the categorisation in the sustainability balanced scorecard concept. Expected sustainability information types are identified for these roles and hypotheses are derived and tested about perceptions of the types of sustainability information in different management roles. Interviews identified 116 roles involved with sustainability information in a set of leading German and UK sustainability reporting companies. Results from analysing sustainability information types contingent upon different management roles contribute to the understanding of sustainability accounting systems and practices and how companies can best support different management roles with appropriate sustainability information.     

大健康产业的发展与优化——以贵州省为例

目的/意义我国大健康产业的发展才刚起步,贵州省是全国大健康产业的先行试验区,本文以贵州为例,探讨其大健康产业的发展与优化,以便为全国大健康产业的继续发展提供决策参考。方法/过程从国家政策和贵州省政策的双重视角,回顾了保障大健康产业发展的主要历程和相关政策,进而,以贵州省为典型案例,探讨了贵州省大健康产业的具体实施进展情况。结果/结论结果表明,贵州省大健康产业的相关管理机构发挥了重要作用,大健康产业的概念界定与标准化核算的统计方法已经完成,大健康产业体系也在初步形成。基于上述研究结果,展望未来,针对贵州省大健康产业发展所面临的具体问题,提出了相应的优化措施。     

基于BSC和AHP的高校学生资助专项资金绩效评价指标体系构建

强化高校学生资助专项资金绩效评价既是国家资助政策的内在需求,也是优化财政资源配置、提高财政资金使用效益的有益举措。在全面实施预算绩效管理的背景下,依据平衡计分卡理论（BSC）,确定资金管理水平、满意度水平、内部管理水平和学习与成长水平等四个一级指标,在此基础上,通过借鉴学术研究成果、访谈和实地调研等方式筛选二级指标并应用层次分析法（AHP）进行赋值,最终构建出一套符合学生资助项目特点的绩效评价指标体系。结合指标体系构建结果,提出深入把握学生受助实际效果、注重培养大学生反哺社会的意愿并提升其能力、提高资助工作信息化水平、强化资助资金管理、加强学工队伍建设以提升资助工作专业化水平等建议。     

茶文化遗产廊道节点城市遗产旅游发展适宜性评价

“万里茶道”是涵盖生产类遗产、交通类遗产、管理类遗产以及服务类遗产的跨区域、跨国界的茶文化遗产廊道。本文运用改进熵权TOPSIS法和障碍度模型对“万里茶道”中国段节点城市的遗产旅游发展适宜性和障碍因子进行定量测评和分析。研究结果表明:（1）“万里茶道”中国段遗产旅游发展适宜性表现不均衡,生产路段为中度适宜,集散路段和外销路段整体上适宜性偏弱。（2）在遗产资源维度上,廊道内资源分布表现出分路段、多中心的特点。（3）在旅游产业运行维度上,适宜地区主要分布在生产和集散路段。（4）在经济社会发展维度上,适宜性地区主要分布在中心城市,小城市适宜性较弱。（5）在生态环境维度上,适宜地区均分布在生产路段,集散路段和外销路段生态环境质量尚待提升。（6）根据各地适宜性水平和各维度的均衡性,将节点城市划分为四种类型:适宜-均衡型、适宜-失衡型、弱式适宜-均衡型和弱式适宜-失衡型。（7）除武汉外,旅游产业运行是影响各节点城市遗产旅游发展的首要障碍因素。     

Cross‐cultural evaluation of factors driving intention to purchase new food products – Beijing,China and south‐east England

It has been reported that consumers in different countries have distinctive perceptions of, and attitudes to, products. This study investigated consumers’ thoughts on new food products in south‐east England (n = 222) and Beijing, China (n = 139), using a questionnaire‐based largely on the Theory of Reasoned Action. Results indicated that consumers in both countries believe it is necessary for the food industry in their respective countries to introduce new food products and they would like to try new products. There appears to be great interest in new products among the Beijing Chinese, with most interest in new healthy food products. The influences on choices suggest that a marketing focus on quality, utility and health benefits would be most fruitful, as personal beliefs were more important in intention to purchase than the influence of other people. Results point away from the expected result that the Chinese, as a collectivist culture, would place more emphasis on others’ opinions than their own beliefs. This may be linked to food not being an item of conspicuous consumption, or to a cultural shift among urban Chinese.     

DSD酸系列中间体下游产品的开发应用及展望

DSD酸及合成DSD酸过程中的中间过渡产物NTS酸、DNS酸和DNS酸单还原的产物ANSD酸,这四种化合物统称DSD酸系列中间体,它们是重要的有机化工原料。本文全面系统地介绍了DSD酸系列中间体下游产品的开发应用现状,它们可用于荧光增白剂、直接染料、酸性染料和活性染料的合成,本文介绍了它们的合成原理,列出了主要品种的化学结构式、C.I.索引号、CAS登记号、国内外主要商品名称,展望了发展前景。     

美国的食品召回制度及其特点

商品的数量、质量和售后服务共同构成了消费者的消费效用.对于商品的质量,生产者和消费者之间存在信息不对称,消费者根据自己的知识很难判断出商品的内在质量.因此,市场机制在此的作用是失灵的.当市场失灵时,通常是政府发挥调节作用,弥补市场调节的不足.美国的食品召回制度,就是适应食品安全的需要,政府调控经济的一种方式.     

纺织品防紫外线性能测试方法及仪器研制

[目的]设计出满足GB/T17032-1997基本要求,软硬软件互补、操作简便、便于数据处理、显示、保存,人机对话功能良好,能准确、快速检测纺织品防紫外线性能的仪器.[方法]该项目运用系统分析、有效控制方法,采用先进技术,研究完成了我国首台自行设计、自行研究、自行制造的织物紫外线透过率的检测仪器.[结果]该仪器各项技术指标达到了以下要求紫外线相对强度精度≤1%;标准样片测试结果CV值≤3%;每份样品测试时间不超过10min;测试窗口尺寸小于10mm.[结论]经以中国工程院院士姚穆为首的审定委员会审定认为该仪器设计科学合理、结构严谨、自动化程度高,检测快速,结果准确,关键技术达到国际先进水平.     

The influence of consumer socialisation in the home on gender differences in financial literacy

The lower level of financial literacy amongst females relative to males has been well documented in the literature. There has however been a less than compelling argument constructed as to why this discrepancy occurs. This article introduces findings showing the influence the home, particularly financial discussions in the home, has on the financial literacy levels of children and young adults. A key finding is that males have their first financial discussion in the home at a younger age than females on average, with this differential statistically significant across students of differing socioeconomic status. For males, the age of the child when they have their first financial discussion in the home influences their financial literacy levels some years later at university, even accounting for other variables such as socioeconomic status. The findings of this article suggest that financial socialisation in the home may be subject to a gender bias, which over time contributes to differential financial literacy knowledge levels between the genders.