我国省际工业企业科技投入有效性比较研究——来自30个省（市）的数据

科技投入在推动科技进步方面发挥着重要作用。在将科技投入划分为人力投入和财力投入的基础上,建立系统的评价指标体系,运用C2GS2-ISS模型对我国30个省（市）工业企业科技投入的有效性进行了比较分析,绘出了不同地区的工业企业科技投入有效性的雁阵形态图。     

巩固拓展脱贫攻坚成果同乡村振兴有效衔接——论国家治理的“有效”与“长效机制”

打赢脱贫攻坚战、全面建成小康社会后,“巩固拓展脱贫攻坚成果同乡村振兴有效衔接”成为“三农”领域的战略重点和核心议题。然而现有文献对“有效”或“有效性”本源的理论内涵研究不足,导致对是否“有效”的评判标准模糊,难以科学评价衔接的“有效性”。本文认为：从短期视角（完成各项治理的自然周期）来看,国家治理“有效”最终表现为在“合法性”与“有效性”耦合推进下实现乃至超越预期的治理目标和效果。具体来讲,在治理路径上需要“自上而下”与“自下而上”合力推进,在治理行为上需要“统一行动”与“先行带动”协同互促,进而通过“正向累进”与“负向改进”双重递增来持续提高治理功效,以达成治理“有效”。从长期视角（低阶治理向高阶治理演进）来看,低阶治理“有效”完成后,会在治理“合法性”升级的推动下进入高阶治理,并对治理“有效性”提出新的更高的标准和要求。因此,国家治理“有效”的“长效机制”即在治理体系不断完善、治理能力不断提升、治理韧性不断强化的基础上,通过“进阶演进”与“突变提升”不断实现从低阶治理向高阶治理的持续进化。脱贫攻坚“有效”完成后,在全面建设社会主义现代化国家、扎实推进共同富裕等宏观背景下的治理“合法性”和“有效性”升级,必然促成从脱贫攻坚的低阶治理向乡村振兴的高阶治理进化,因而“巩固拓展脱贫攻坚成果同乡村振兴有效衔接”成为乡村治理进阶过渡阶段的核心任务。在具体的乡村治理实践中,实现巩固拓展脱贫攻坚成果同乡村振兴衔接的“有效”,需要进一步完善“自上而下”的推进机制,畅通“自下而上”的反馈渠道,双向合力实现治理路径“有效”;需要科学统筹“统一行动”,充分激励“先行带动”,双管齐下实现治理行为“有效”;需要持续强化“正向累进”效应,积极发挥“负向改进”作用,双重递增实现治理功效“有效”;同时,要善于将脱贫攻坚的“有效”经验和模式经过改进升级后应用于乡村振兴实践中,积极妥善地应对各种突发负面冲击,顺利实现从脱贫攻坚到乡村振兴的“进阶演进”,并加快推进乡村治理体系和治理能力现代化。本文尝试基于国家治理理论对“有效”及“有效性”的本源内涵进行解析,进而提出实现国家治理“有效”的治理路径、治理行为、治理功效和“长效机制”,为国家治理的“有效性”及“长效机制”分析提供了一个理论框架,并为实现“巩固拓展脱贫攻坚成果同乡村振兴有效衔接”提供了路径启示和政策参考。     

指数保险有效性实证分析

运用Miranda模型研究发现,农户个体产量波动与所在区域产量波动存在高度正相关性,基于区域产量保险的保费率低于传统农业保险的保费率,这有利于刺激指数保险的需求。由于指数保险克服了传统农业保险市场中的逆向选择与道德风险问题,降低了交易成本,从而指数保险能够降低农户的保费支出并有效管理农业生产风险。     

上市公司独立董事行为有效性及激励机制研究

独立董事制度是公司治理结构的一项制度创新,独立董事制度的建立应当以其作用的有效性为核心。独立董事的有效性与独立董事人数比例、教育背景、年龄结构等有着密切关系,而且需要通过有效的激励和约束机制才能充分发挥其作用。     

关于建立有效内部会计控制制度的探讨

内部会计控制制度对保证单位财产安全,保证会计信息真实客观,保证单位的业务遵循相关法律都是至关重要的。本文从内部会计控制制度的要素入手,阐述了如何建立有效的内部会计控制制度。     

An empirical investigation on the antecedents of consumers’ cognitions of and attitudes towards digital signage advertising

This paper investigates the antecedent factors of consumers’ perceived values and attitudes towards digital signage advertising in a structural model. The results of this study revealed that four key antecedents (i.e. informativeness, involvement, entertainment and targeting) affect consumers’ attention to digital signage advertising and perception of advertising values. This study shows that attitudes towards digital signage and perceived interactivity with it also affect consumers’ attitudes towards digital signage advertising. This, in turn, influences positive attitudes towards a brand and higher purchase intentions.     

Organizational CQ: Cultural intelligence for 21st-century organizations

We live in an age of massive global disruption. Technological advancements threaten century-old business models, globalization is reordering supply chains, and people need to work with colleagues and customers who have vastly different backgrounds. On top of that, we have been in the midst of a global pandemic, and customers, employers, and investors are demanding more than just a Black Lives Matter social media post from organizations that purport to take social justice seriously. Organizations with high cultural intelligence (CQ) are able to navigate this volatility and complexity effectively. Over the last two decades, scholars from across the world have published hundreds of articles on CQ, the capability to relate and work effectively in complex, culturally diverse situations. Most of the work has examined CQ at the individual level. But what about organizations? Can organizations be culturally intelligent? The emerging research on CQ at the organizational level offers leaders and organizations critical insights for navigating today’s diverse, digital world. Organizational CQ is a firm’s capability to function effectively in a complex and unpredictable multicultural world. This article stresses the importance of the culturally intelligent organization and explains how to develop organizational CQ.     

Social media and sustainable purchasing attitude: Role of trust in social media and environmental effectiveness

The role of social media in promoting sustainable attitudes is currently understudied. Underpinned by social learning theory, this study unveils the effect of social media usage and browsing on sustainable purchasing attitude, the underlying mechanism, and the boundary condition. Drawing on a sample of 693 experienced respondents analyzed using structural equation modeling, this study reveals that social media usage and browsing have a significant positive association. Both constructs significantly impact sustainable purchasing attitudes with complementary partial mediation of the drive for environmental responsibility. Further, trust in social media and perceived environmental effectiveness significantly moderate the relationships belongs to the browsing and drive for environmental responsibility. Contrary to the theorization, moderating constructs cannot substantially impact the proposed associations of social media usage. In this manner, the present research is innovative and provides valued knowledge to comprehend social media's role in encouraging sustainable attitudes.     

Gold and US sectoral stocks during COVID-19 pandemic

In this study, we examine the hedging relationship between gold and US sectoral stocks during the COVID-19 pandemic. We employ a multivariate volatility framework, which accounts for salient features of the series in the computation of optimal weights and optimal hedging ratios. We find evidence of hedging effectiveness between gold and sectoral stocks, albeit with lower performance, during the pandemic. Overall, including gold in a stock portfolio could provide a valuable asset class that can improve the risk-adjusted performance of stocks during the COVID-19 pandemic. In addition, we find that the estimated portfolio weights and hedge ratios are sensitive to structural breaks, and ignoring the breaks can lead to overestimation of the hedging effectiveness of gold for US sectoral stocks. Since the analysis involves sectoral stock data, we believe that any investor in the US stock market that seeks to maximize risk-adjusted returns is likely to find the results useful when making investment decisions during the pandemic.     

Assessment of Current Training Program and Its Effectiveness in Hotels of Bhutan

The increasing number of tourist in Bhutan demands for more high-quality hotels to provide better services to guests. The objectives of the study are, (1) to assess the current training provided to the hotel employees; (2) to evaluate the training gap concerning training design and; (3) to examine relationship between the training factors affecting the training effectiveness in Bhutanese hotel industry. Findings showed mismatch of training provided to employees resulting in poor quality of service. Negative score was found between the importance and satisfaction level of hotel employees on contents of training design. However the results showed positive relationship between the training factors and training effectiveness, work environment has strong influence.