The importance of career goal in relation to academic performance: a case study of hospitality management students

ABSTRACT

Hospitality management programs have commonly offered exclusive learning opportunities to talented students in order to keep “brains” in the industry. While academic performance indices are often used to identify “brains” in the education sector, scant research has empirically examined whether “brains” are intended to stay in the industry. This study surveyed 304 hospitality management students and examined the relationships between their career-goal related factors and academic performance. Findings indicate that career goal and positive job valence toward the hospitality industry are significantly related to academic performance. The results of this study contribute to the limited literature on the relationship between career goal and academic performance.     

Does the Eco‐Management and Audit Scheme Foster Innovation in European Firms?

This paper studies whether environmental management systems can spur eco‐innovation, analyzing EMAS (Eco‐Management and Audit Scheme) adoption and patented innovations (at the European Patent Office) at firm level. It uses an original panel database of 30 439 European firms belonging to all sectors from 2003 to 2012. An original instrumental variable is implemented to control for potential endogeneity. The analysis reveals that EMAS adoption is conducive to more innovation at the firm level. The results vary across countries and sectors. In particular, EMAS is positively related to green patents for medium and low technology manufacturing. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment     

复杂制造过程中的人为因素分类研究

在高度复杂产品的生产制造过程中，特别是总装环节，70%以上工位的工作循环时间超过100工时。因此，人为因素一直是困扰我国高端制造产业质量提升的大难题。传统的人为因素分析往往使用粗心大意、骄傲自满等类条款，将责任推给了出差错的一线操作人员，很难起到标本兼治的作用。首先优化制定了制造过程人为因素细分科目，分析了典型复杂产品制造过程人为出错主因，制定了控制人为质量事故的主要措施。然后对我国制造业人为因素质量管理有着积极的借鉴作用。     

新时代耕地占补平衡的逻辑根源、模式探索与管理创新——基于“新时代耕地占补平衡方式改进与管理创新研讨会”的思考

研究目的:对耕地占补平衡的发展阶段与政策绩效、存在问题与逻辑根源进行分析,对改进方式进行探讨,进而提出管理创新建议,为新时代耕地占补平衡政策实施提供科学依据,为促进城乡融合、扶贫攻坚和乡村振兴提供参考。研究方法:综合分析与系统推理。研究结果:(1)耕地占补平衡存在实质性不平衡、时空性不平衡、政策性弱化等微观、中观及宏观层面问题;(2)在数量方面,通过盘活宅基地增量、存量和完善易地调剂方式,统筹城乡和区域平衡来实现数量占补平衡。(3)在质量方面,通过优化建设用地约束指标、完善耕地质量评价、规范耕作层保护与再利用等促进耕地质量占补平衡。(4)在生态方面,通过完善指标调剂的价格内涵、扩大耕地补偿标准范围、转变耕地补充途径等实现耕地生态占补平衡。研究结论:建议做好顶层设计,抓好规划引领,构建耕地占补平衡与城乡要素流动的平衡机制,建立耕地占补平衡后续生态管护长效机制,提升软硬实力等。     

我国公民水素养评价指标体系的构建

为准确描述我国公民水素养水平,有针对性地加强水资源宣传教育,提高公民水素养,在科学素养、环境素养的研究基础上,设计包含有水知识、水态度、水行为3个一级指标、10个二级指标、29个三级指标的公民水素养多层级评价指标体系,运用层次分析法和李克特量表分别确立各级指标权重和设计调查问卷,并以北京市为例对公民水素养评价指标体系进行通用性分析。结果表明,水知识、水态度、水行为在水素养评价中各自的权重为9.14%、21.76%和69.10%;水知识、水态度得分相对较高,而水行为得分则相对较低,表明以水行为核心的水素养提升任务任重而道远。     

Telling and selling the value of diversity and inclusion—External consultants' discursive strategies and practices

On the basis of a qualitative study of a subgroup of diversity professionals, external diversity and inclusion (D&I) consultants, we explore D&I consultants' discursive strategies and practices situated within organisational structures, relations, and interactions of power and knowledge. Theoretically, the research reveals how D&I consultants' own discursive strategies interact with existing organisational and societal discourses of diversity, incrementally shaping their continual evolution. A classification is developed, which sets out four approaches taken by consultants with regard to their discursive strategies in relation to clients. The findings suggest that HR practitioners need to work in tandem with external consultants to develop strategies to improve the status and legitimacy of diversity work if the field is to progress the organisational D&I agenda.     

Wealth transfer through private placements: Evidence from China

We examine private issuance of public equity (PIPE) in China, and our results suggest that PIPE investors benefit from the price manipulation before and after issuance. These investors tend to cash out after lockup expiration and make large profits. We also find evidence that the trading of PIPE investors after lockup expiration is informed. Tests about the abnormal returns in the 3 years after lockup expiration suggest that at least part of the benefits PIPE investors receive come from wealth transfer from outside investors. Overall, PIPE issuers in China seem to use an opaque mechanism to compensate PIPE investors.     

Real earnings management around CEO turnovers

Following CEO turnovers, US firms adjust real business activities to manage earnings downwards (REM bath). This effect is most pronounced in firms with low levels of institutional ownership. REM baths early in CEOs’ tenure can be confounded with legitimate adjustments to business activities. However, we show that they are not accompanied by increases in R&D or capital expenses, nor are they explained by restructuring expenses. CEOs with short tenure record more negative REM measures in their first year of tenure, when compared with CEOs with long tenure.     

High accruals momentum

We examine the information content of high accruals momentum defined as a string of high discretionary accruals for four consecutive years. We find that firms that consistently report high levels of discretionary accruals experience low subsequent returns. The results are robust after we control for annual levels of discretionary accruals for the estimation period of high accruals momentum. Furthermore, the predictive power of the high accruals momentum for future returns is strongly persistent even after the existing accruals anomaly disappears. Our results also show that the high accruals momentum impact is more pronounced for low growth firms, suggesting that the overpricing of stocks with high accruals momentum is driven by managerial discretion to manage earnings.