坚守立校初心 勇担时代使命——认真贯彻落实《中国共产党党校(行政学院)工作条例》

《中国共产党党校(行政学院)工作条例》以党内法规形式明确和拓展了党校(行政学院)"五大职能"和"四大作用",党校人必须牢记于心、付诸于行、贯彻到底,不忘初心、牢记使命、永远奋斗,不断增强做好党校工作的政治自觉和行动自觉。     

Payments for ecosystem services and corporate social responsibility: Perspectives on sustainable production,stakeholder relations,and philanthropy in Thailand

Payments for ecosystem services (PES) are environmental management tools that enable corporations to simultaneously enhance their environmental performance and fund sustainable development in rural areas. PES is primarily promoted as part of a sustainable production strategy for conserving natural resources, offsetting carbon emissions, and green supply chain management. Nevertheless, PES uptake by the private sector remains low, and few studies have analysed whether corporate‐financed PES schemes conform to this rationale. This study evaluates three of the first PES schemes in Thailand, financed by large corporations in the water utilities, aquaculture, and beverage sectors. Interviews with 39 business managers and project stakeholders suggest that PES may be viewed as a tool for philanthropy, public relations, and gaining license to operate—akin to many corporate social responsibility initiatives. Explanations and ramifications are discussed in the context of ecological uncertainty, risk management, financial performance, organisational learning, and the corporate‐engagement strategies of non‐governmental organisations.     

Marketing expense and financial performance in arts and cultural organizations

Nonprofit arts and cultural organizations use marketing to sustain viability. This study uses data from the Cultural Data Project to examine the effects of marketing on revenue in arts and cultural organizations. The current analysis demonstrates that total marketing expense is positively related to total revenue. Marketing expense used for fund‐raising positively influences donation income, as intended, whereas commercial income is not affected. Alternatively, marketing expense for programs positively influences both commercial income, as intended, and donation income. The novel finding from this study is that marketing expense mainly targeting non‐donor ticket buyers not only increases commercial income but also augments donation income in arts and cultural organizations.     

不同融资约束情景下政府补助与企业成长——基于政府补助相关性分类视角

政府补助按照相关性分为收益性政府补助与资产性政府补助,在不同融资约束情景下,两类政府补助对企业成长影响存在差异,基于此,选取中小板上市企业2011-2017年样本数据进行实证分析。研究结果表明,收益性政府补助对企业短期成长具有促进作用,对企业的长期成长无显著影响；资产性政府补助对企业长期成长具有促进作用,对企业的短期成长无显著影响。随着融资约束程度逐渐提高,收益性政府补助与资产性政府补助对企业成长的促进作用逐渐减弱,融资约束对企业成长的抑制作用明显增强。     

员工流失研究

员工流失是企业在发展过程中不可回避的核心问题之一。造成员工流失既有员工自身因素、外部环境因素,也有企业方面的因素。企业应有针对性地调整策略、改善管理,减少员工流失,尤其是核心员工的流失,以更好地参与竞争并保持自身的竞争力。     

5种不同类型饮用水水质检测及分析

目的:通过微生物和理化指标检测,对比分析不同类型水净化前后的水质,为居民选择合理健康的饮用水提供参考.方法:取5种不同处理方式的水进行微生物、理化指标检测.具体项目为菌落总数、总大肠菌群、大肠埃希氏菌、耐热大肠菌群、pH、溶解性总固体、总硬度、砷、汞、铅、镉、硫酸盐、氯化物、氟化物和硝酸盐.结果:自来水、净化后的自来水15项指标都合格;井水共有6项指标不合格,分别是菌落总数、总大肠菌群、大肠埃希氏菌、耐热大肠菌群、溶解性总固体和总硬度;净化后井水、直饮水的菌落总数不合格.结论:井水水质卫生质量差,被粪便污染,水硬度高.净化后的水水质较好,但在净化、运输等过程中要防止二次污染.水质达到标准规定的前提下,在日常生活中人们可以根据自身对各类物质的需求,交替饮用自来水、净化水、直饮水和凉白开.     

The Effects of Regulating Hidden Add‐On Costs

We examine the welfare effects of price and disclosure regulation in a model where firms can shroud add‐on costs, such as penalty fees for consumer financial products. Such regulation can increase or decrease welfare even when there are no direct costs. There are, however, strong complementarities between price controls and disclosure mandates: conditional on disclosure being mandated, price controls always (weakly) increase welfare, and conditional on prices being sufficiently constrained, disclosure mandates always (weakly) increase welfare.     

Shareholder say on pay and CEO compensation: three strikes and the board is out

From 2011 in Australia, if over 25% of shareholders vote against a non‐binding remuneration resolution, firms are awarded a ‘strike’. We examine 237 firms that receive a strike relative to matched firms, and find no association with any measure of CEO pay. However, we do find that strike firms have higher book‐to‐market and leverage ratios, suggesting that the remuneration vote is not used to target excessive pay. We also find that firms respond to a strike by decreasing the discretionary bonus component of CEO pay by 57.10% more than non‐strike firms and increasing their remuneration disclosure by 10.95%.     

李白的人生理念和政治抱负

李白是唐代伟大的浪漫主义爱国诗人,生活在唐王朝由鼎盛转入衰败时期。他胸怀“济苍生,安社稷”的远大志向,以大鹏自喻,坚信“天生我才必有用”,为了社稷和黎民的利益,一生为之而奋斗。     

浅论企业财务风险防范措施

企业财务风险具有不确定性、复杂性,影响程度相异性等特征。企业应通过分析企业财务风险的内部原因,根据自身的情况和特点,采取正确的措施防范财务风险。