企业慈善行为测量及其对员工职场精神力的影响

针对现有企业慈善行为测量单一化、短期化与外部化的局限以及从内部员工视角研究慈善战略价值的欠缺,开展了两个关联研究。在研究一中,采用归纳法开发并检验了一份包含内外部慈善的日常性企业慈善行为量表。结果显示,企业慈善行为具有一阶双因素结构,由外部慈善行为与内部慈善行为因素构成。该量表信效度较好,可用于实证研究。在研究二中,检验了企业慈善行为对员工职场精神力的影响,结果显示内外部慈善均对员工职场精神力有积极作用,其中内部慈善行为作用更强。员工的"与组织价值观一致"相对"团体感"和"工作意义"被企业慈善行为解释的程度最高,表明企业慈善行为受到了员工高度的价值认同。     

基于DEA模型的我国物流业效率评价研究

有效评价城市物流效率是科学配置和规划城市物流资源的基础。选取2004-2013年我国物流总产值作为研究样本,以等级公路里程、固定资产投资和物流从业人数作为输入指标,以货运量、货物周转量作为输出指标,构建我国物流业的效率评价模型,对综合技术效率、纯技术效率、规模效率三个方面进行综合评价。结果发现：近年来,公司的整体效率虽然有所提高,但仍然偏低,物流业的经营管理效率有待提高。最后给出相关的政策建议。     

贸易自由化对环境污染影响的实证分析

采用Panel-data模型方法,研究贸易自由化对环境污染的影响。通过建立联系贸易与环境污染的一般均衡模型,将贸易的环境效应分解为规模效应、结构效应、技术效应,并用我国各省的二氧化硫数据进行检验。结果显示,规模效应加剧我国环境的恶化,而结构效应和技术效应改善我国的污染水平。结论是贸易自由化有利于我国环境保护。     

产品市场竞争与资本结构的战略决策

“有限负债效应”理论指出,企业提高财务杠杆导致了产出的增加,但很多实证研究却难以支持这一结论。本文分析了在上游企业外部规模效应较强的情况下,企业债务融资战略效应为负的理由,证明了不存在外部规模效应是债务融资战略的重要条件。企业的融资行为深受财务危机的影响,其中企业规模、产业集中度、产品专用性、R&D支出和行业前景是决定财务危机成本大小的关键变量,因此,以财务危机成本为依据进行决策,企业会自我限制债务水平。由此,企业资本结构的决策应从产品市场竞争状况去考虑,这对我国企业融资决策有重要意义。     

‘Consumer Ethics: The Role of Acculturation in U.S. Immigrant Populations’

This study examines the role of acculturation in shaping consumers’ views of ethics. Specifically, it examines the relationships between the desire to keep one’s original culture, the desire to adopt the host culture, and the four dimensions of the Muncy and Vitell (Journal of Business Research Ethics 24(4), 297, 1992) consumer ethics scale. Using two separate immigrant populations – one of former Middle-Eastern residents now living in the U.S. and the other of Asian immigrants in the U.S. – results indicate that those who want to keep their original culture are less tolerant of unethical consumer activities, while those who are more willing to adopt the host culture are more tolerant of these same consumer activities. Furthermore, the immigrants in both studies who are more tolerant of unethical consumer activities are those who are generally somewhat younger and with less formal education. The relationship between gender and consumer ethics was not significant.     

Ethical Orientation and Awareness of Tourism Students

The tourism industry is one of the largest industries in the world, and despite recent events that have made its operating environment more complex, the industry continues to grow [Theobald, 2005, Global Tourism, 3rd edn., Butterworth-Heinemann/Elsevier]. Commensurate to the size of the industry is a growth in the number of students pursuing degree courses in tourism around the world. Despite an increasingly sophisticated literature, the relative recency of the industry and its study has meant little attention has been paid in the ethics literature to the dilemmas facing tourism managers and its students. Based on interviews with senior members of the tourism industry six scenarios are developed with pertinence to the challenges faced by industry practitioners today. This paper then applies the Multidimensional Ethics Scale [Reidenbach and Robin, 1990, Journal of Business Ethics, 9, 639–653] to tourism students at three prominent universities in the U.K., Canada and Australia. In total, 438 responses are achieved. The results have importance for the instruction of tourism students for the future, but also in informing decisions about the tools tourism destinations can effectively employ to control the future direction of the industry     

企业集群理论综述

企业集群作为一种组织形式,其发展与产业结构调整、技术创新以及国家和地方经济发展关系十分密切。在大量文献资料的基础上,对一些相关理论进行了归纳与分析,指出了各个派别理论的不足,最后提出了对区域经济发展的指导意义。     

中小企业开展电子商务的理论探悉与实践

电子商务是随着网络技术的发展而出现的新的商品贸易模式,它将为各行各业的经营及营销模式产生带来巨大的影响,并为中小企业进行更广泛的商务活动提供了商机。本文对电子商务的发展及企业对电子商务的应用提出了思路及建议。     

Values and the Perceived Importance of Ethics and Social Responsibility: The U.S. versus China

This study examines the effects of nationality (U.S. vs. China) and personal values on managers’ responses to the Perceived Role of Ethics and Social Responsibility (PRESOR) scale. Evidence that China’s transition to a socialist market economy has led to widespread business corruption, led us to hypothesize that People’s Republic of China (PRC) managers would believe less strongly in the importance of ethical and socially responsible business conduct. We also hypothesized that after controlling for national differences, managers’ personal values (more specifically, self-transcendence values) would have a significant impact on PRESOR responses. The hypotheses were tested using a sample of practicing managers enrolled in part-time MBA programs in the two countries. The results indicate that nationality did not have a consistent impact on PRESOR responses. After controlling for national differences, self-transcendence values had a significant positive impact on two of the three PRESOR dimensions. Conservation values such as conformity and tradition also had a significant association with certain dimensions of the PRESOR scale. William E. Shafer is an associate professor in the Department of Accountancy at Lingnan University in Hong Kong. His primary research interests are professionalism and ethics in accounting and corporate social and environmental accountability. His publications have appeared in a variety of academic and professional journals, including Auditing: A Journal of Practice & Theory; Accounting Horizons; Accounting, Auditing & Accountability Journal; Business Ethics Quarterly; Journal of Business Ethics; Journal of Accountancy; and The CPA Journal. Kyoko Fukukawa is a lecturer in marketing at Bradford University School of Management and holds a Ph.D. from the University of Nottingham, UK. Her research interests include ethical decision-making in consumption and business practices; corporate social responsibility (CSR) of MNCs concerning their policies and strategic communication; and CSR and corporate branding. Her publications appear in the Journal of Business Ethics, Journal of Corporate Citizenship and others. Grace M. Lee is an assistant professor is the Department of Accountancy at Lingnan University in Hong Kong. Her primary research interests are corporate financial disclosure and corporate social responsibility disclosure in the Greater China Region. She has published in the Journal of International Financial Management and Accounting and the Journal of Information Systems.     

我国汽车产业组织结构调整与规模经济

世界汽车产业的发展是伴随着企业规模的不断扩张与生产的不断集中过程。我国汽车产业组织结构调整的出发点也是基于追求规模经济的原理。然而获得规模经济单纯通过扩大企业的组织规模与生产规模是无法实现的,优化生产和经营的规模是企业成长有效途径。