Business Ethics versus Economic Incentives:<Emphasis Type="Italic">Contemporary Issues and Dilemmas</Emphasis>

Contemporary economic thought presumes that individuals in a society always act according to their self-interest or private economic incentives, while important ethical motivations for action, such as a concern for others and public interest, are largely ignored. This paper is based on my experience of teaching an undergraduate course that highlighted the divergence between economic incentives and ethical motives for action in present-day life and business. Teaching tools such as lectures, case and group discussions were employed to address important ethical dilemmas of individuals and managers in contemporary societies. Readings underscored the evolving relationship of business ethics and economic incentives, and the relevance of ancient ethical principles (e.g., Ethics of Interdependence, and Ethics of Prudence and Self-Development) to present-day business ethics. The course emphasized the imminent need in contemporary societies to reduce the divergence between economic incentives and ethical motives for action, and called for a greater understanding of business ethics today, given the complex ethical concerns that managers confront in the current global environment.     

基于区块链技术的旅游地低碳发展模式构建

旅游地是推进旅游业低碳化发展的重要实践主体,但长期面临旅游企业、旅游者低碳生产与消费内在动力不足,低碳发展长效落实机制缺乏,监督管理成本过高等问题。提升旅游地低碳发展系统协同效率,推动低碳发展措施高效实施是实现旅游业高质量发展的迫切议题。本研究以区块链技术为支撑,以低碳信息共享为基础,基于供需协同、低碳优先、共同参与、可持续性、系统性5项原则,尝试构建以旅游企业、旅游者、第三方评估机构、政府部门、社区居民五大利益相关者为主体,以低碳信息共享、低碳发展激励、低碳发展规制、低碳发展补偿4项区块链平台运行机制为支持的旅游地低碳发展模式,通过正向激励机制、反向规制机制、补偿机制推动低碳"信息互联网"向"价值互联网"转变,为旅游地低碳发展提供技术支撑。同时,本研究意图突破传统低碳旅游研究局限,拓展可持续旅游分析视角。     

税收优惠对企业创新的影响——基于先进制造业企业的实证分析

正确评价税收政策对先进制造业企业创新的影响具有重要意义。以2010—2019年中国A股先进制造业上市公司为研究样本,实证考察税收优惠与先进制造业企业创新的关系。研究发现：税收优惠对于先进制造业企业的创新具有激励效应,与所得税优惠相比,增值税优惠激励作用更为明显;区域异质性分析发现增值税优惠激励先进制造业企业创新呈现中、东、西部递减的状态,所得税优惠激励创新呈现东、西、中递减的状态。为提高税收优惠政策对于先进制造业企业创新的激励效应,提出完善税收优惠政策的建议。     

创新驱动发展与企业劳动收入份额

选取2012—2020年沪深A股上市公司为样本,实证检验创新驱动发展与企业劳动收入份额之间的关系,以及高管股权激励和员工持股对上述关系的调节效应。研究发现：企业创新驱动发展能够有效提高企业劳动收入份额;实施高管股权激励和员工持股计划均能显著增强上述关系。进一步研究发现,盈利水平发挥了部分中介效应,且当企业处于成长期和衰退期、市场化程度较高的地区以及为非国有企业时,上述关系更显著。研究结论表明,特别是处于成长期与衰退期、市场化程度较高地区的企业,以及非国有企业,大力推动创新驱动发展,并辅之以高管股权激励和员工持股计划,可以提高企业劳动收入份额,实现和谐发展,推进共同富裕目标实现。     

基于高技术服务创新网络异质性的税收激励路径设计

高技术服务创新网络是先进制造业与现代生产性服务业融合发展的一种整合创新业态,与其他产业发展模式相比,具有高技术性、广泛的参与主体以及整合创新三方面的异质性。针对高技术服务创新网络的异质性及现行税收优惠政策存在的问题,我国可通过建立高技术服务创新网络认证制度,增加网络税收优惠方式,改变增值税优惠,加强客户参与和参与企业合作激励等措施来提高税收优惠的针对性,完善税收优惠体系,进而促进网络整合创新和发展。     

我国公务员激励中存在的困境及优化路径分析

人是管理的主体,激励是管理的核心.本文在提出问题和综述相关西方激励理论的基础上,挖掘我国公务员激励中存在的困境,探讨适应我国公务员激励现状的优化路径选择.     

FDI税收激励的两难选择

本文从博弈论视角分析实施税收激励政策吸引FDI的内在机理,并以亚洲其他国家的税收激励实践为鉴,探析当周边国家实行税收激励时,我国面临两难时的谨慎选择。     

Decision Making Costs and Problem Solving Performance

We report the results from an experimental study of how problem solving behavior is affected by financial rewards. We formulate three alternative hypotheses: costly rationality, extrinsic/intrinsic trade-off, and distraction effects. Subjects play a computerized version of the Tower-of-Hanoi game and report their beliefs about the optimal solution through a quadratic scoring rule. Subjects participate in one of two treatments: a high penalty and a low penalty. We find that eliciting beliefs, in addition to observing playing behavior, reveals useful information about subjects' cognitive behavior. We reject our hypothesis that the increase in the extrinsic penalty affects the intrinsic valuation in such a way as to decrease the amount of effort applied.     

我国知识型员工特点及激励对策

随着经济的发展、科技的进步,我国的知识型员工对于企业来说越来越重要。与普通员工相比,知识型员工具有素质高、专业能力和自主性强、富有创造性、重视自我价值的实现、流动性大、能为企业创造价值等特点。由于我国正处于社会经济发展的转型期,部分企业并不了解如何激励知识型员工,导致我国企业创新能力不高,管理效率低下,最终和外资企业竞争失败,人才流失严重。要充分激励知识型员工的积极性,企业应充分授权,建设人性化的企业文化和学习型组织,建立公平、合理的薪酬制度,以提高企业管理效率,在激烈的市场竞争中取得胜利。     

An Analysis of Tax Incentives to Attract FDI in Bangladesh： An Empirical Study

The purpose of the study is to understand whether it is still viable to use tax incentives to attract foreign direct investment （FDI） considering their effectiveness and costs to the country, and if not, what should be the alternative, effective, and viable means of promoting the vital FDI inflow. The study investigated various incentives provided by BOI, and other relevant sources available as secondary sources. However, the multinational enterprises （MNEs） are not attracting for investment in Bangladesh always with tax incentives and there are alternative means of attracting FDI such as direct financial grants, subsidies loan guarantees, etc. This paper focuses on tax incentives and the debate against the effectiveness and efficiency in attracting FDI.