基于需求和供给视角的环境审计动因研究

基于＂受托环境保护责任＂理论从需求和供给的视角分析环境审计动因,以我国环境审计理论研究规模为标本诠释环境审计需求,以我国环境审计结果公告数为标本诠释环境审计供给,以我国环境审计案例为标本诠释环境审计需求和环境审计供给之间的契合关系,研究表明：我国环境审计需求强烈,环境审计实践将更加有赖于环境审计服务的供给能力,而环境审计服务的供给能力受到诸多因素的影响;目前,大幅度提升环境审计服务供给能力是推进我国环境审计实践的关键所在。     

Recreationists’ Constraints Negotiation Process for Continual Leisure Engagement

Unlike prospective participants with desire for initial participation, current participants are likely to have different interest in habitual leisure engagement from participation itself. Accordingly, they may respond to the effects of leisure constraints differently in order to progress toward a higher level of leisure involvement. This study aims to construct a theoretical framework that demonstrates how diverse components of current participants’ constraints negotiation process are conceptually connected to each other. Study results suggest that different negotiation strategies help current participants adjust their willingness to participate in the activity more frequently. Results also denote that the three dimensions of leisure constraints are differently associated with cognitive negotiation strategies, and commitment plays an important role in promoting the use of negotiation strategies to mitigate current participants’ perception of leisure constraints.     

要素市场扭曲加剧了环境污染吗——基于省级工业行业空间动态面板数据的分析

本文构建空间动态面板模型,运用空间纠正系统GMM法实证发现要素市场扭曲和环境污染均存在空间自相关,环境污染存在空间溢出效应;要素市场扭曲程度越高,环境污染越严重,要素市场扭曲延迟了经济规模和行业结构与环境污染成倒U型的临界点的到来,不利于环境质量改善;分区域和分行业类型,要素市场扭曲均加剧了三大地区和三类行业环境污染,但要素市场扭曲对东部地区和技术密集型行业的环境污染影响最小,要素市场扭曲通过抑制技术进步、行业结构升级、能源效率提升和加剧腐败提高了东部地区和技术密集型行业的环境污染程度,通过影响经济规模、增加出口、吸引外资减少了东部地区和技术密集型行业的环境污染,而要素市场扭曲通过上述渠道导致中西部地区、劳动密集型行业和资本密集型行业的环境污染日益严重.据此,需推进要素市场的市场化进程,改善环境质量.     

Productivity Catch‐up Between Chinese and Taiwanese Electronics Firms

This paper aims to depict the patterns of China's productivity catch‐up with Taiwan in the electronics industry over the period 2001–2007. Specifically, we investigate the roles that ownership structure and innovation efforts play in the dynamics of the productivity gap. The firm‐level evidence suggests that the labour productivity gap between Chinese and Taiwanese electronics firms has narrowed during the past decade. Second, the narrowing of the labour productivity gap has occurred in foreign‐owned enterprises rather than in local firms. Examining the determinants of productivity catch‐up show that R&D significantly contributes to Chinese electronics firms' catching up with their Taiwanese counterparts.     

Experiential learning and its effectiveness from the perceptions of hospitality students

This work aims to review the implementation situation of experiential learning (EL) in China’s hospitality education and explore the perceptions of students on the effectiveness of the adopted EL methods. Observations and focus group discussions are conducted in three vocational colleges and three universities in China. The study reveals that EL activities are widely utilized in China’s hospitality education. Generally, students state that EL is more effective than traditional classroom learning. Nonetheless, they consider some EL activities as being ineffectively implemented. Several suggestions are given in this paper to provide support to hospitality educators for improving the utilization of EL methods and facilitate student learning. Furthermore, unique EL methods that are not documented in literature are adopted in China’s hospitality education.     

Family ostracism and proactive customer service performance: An explanation from conservation of resources theory

Asia Pacific Journal of Management - Despite the burgeoning interest in work-family conflict, little is known about how family stressors influences employees’ attitudes and behaviors in the...     

审计委员会与审计总监任期重叠影响公司盈余质量吗

本文以审计委员会和内部审计总监任期重叠为视角,采用2008-2018年上市公司数据,考察两者任期重叠时间长短对公司盈余质量的影响,研究发现:审计委员会和审计总监的任期重叠时间越长,公司盈余质量越高;并且,这一正向关系在审计委员会信息获取成本和公司股权制衡度越高时更显著;进一步研究发现,审计委员会特征、审计总监的财务专长和内部审计部门权威性以及外部审计任期和行业专长对两者关系的影响不显著,但审计总监在内部审计部门工作年限对两者关系则有显著增量影响,且签字会计师变更会削弱任期重叠的的正面作用.本文研究结论为公司内部治理机构之间相互长期合作的重要性和必要性提供了经验证据,对如何完善内部治理和监督具有一定启示作用.     

股票杠杆交易行为及收益分析——基于融资融券交易数据

作为重要金融工具,股票杠杆交易对于资本市场效率的提高具有重要意义.本文通过融资融券的交易数据研究中国股票杠杆交易行为及收益情况,从信息披露、盈余质量及公司估值三个层面,本文发现参与融资融券的杠杆交易者更多选择信息披露质量差、盈余质量低的公司,且交易的股票估值偏高.通过构建投资组合,我们发现这种杠杆交易行为获得超额收益.本文进一步从业绩预告和证监会处罚两个视角进行检验,发现杠杆交易者可能是通过内幕信息获得收益.本文打开杠杆交易的黑箱,为监管层监管杠杆交易的合理性和必要性提供了依据,也为在打造规范、透明、有活力的资本市场过程中,如何让金融工具更好地服务于资本市场提供了参考.     

基于DEA模型的青岛市休闲农业效率评价*——以青岛市休闲农业与乡村旅游示范点为例

[目的]以青岛市休闲农业为研究对象,分析青岛市休闲农业运行效率,为推动青岛市休闲农业发展提供建议。[方法]以青岛市15个休闲农业与乡村旅游示范点的调研数据为基础,构建了青岛市休闲农业效率评价指标体系,运用数据包络分析方法对青岛市休闲农业效率进行评价。[结果]青岛市休闲农业的综合效率相对较低,综合效率平均值为0. 577,仅达到最优水平的57. 7%,15个示范点中只有5个示范点的综合效率达到DEA有效。青岛市休闲农业的纯技术效率不高,纯技术效率平均值为0. 713,有8个示范点的纯技术效率未达到最优。青岛市休闲农业的规模效率一般,规模效率平均值为0. 774,规模报酬不变的示范点有6个,数量最多。在15个休闲农业示范点中,有8个示范点存在土地和劳动力投入冗余问题。[结论]青岛市休闲农业综合效率与纯技术效率较低;规模效率一般,大部分示范点处于规模报酬不变阶段;投入冗余问题突出。     

Exploring factors which motivate older consumers’ self-service technologies (SSTs) adoption

Although the proportion of the older population is growing, the majority of research on technology adoption behaviour, such as the adoption of self-service technologies (SSTs), tends to focus on younger consumers. To fill this gap, this study is designed to explore factors which motivate older consumers’ adoption of SSTs by applying Gatignon and Robertson’s diffusion process model. Responses were collected from 104 respondents who were aged 55 or over and who had used self-checkouts in the past. The data were analysed using partial least squares path modelling with SmartPLS 3.0 software. The results indicate that perceptions of SST characteristics, including usefulness, enjoyment, and control, are indirect antecedents of older consumers’ SST adoption through service quality and/or perceived risk. Another key predictor of older consumers’ adoption of SST is prior usage experience with SSTs, which strongly influences usefulness and compatibility. Findings from this study contribute to the literature because little research has explored what drives older consumers to use SSTs.