Systemic circular business model application at the company,supply chain and society levels—A view into circular economy native and adopter companies

This study contributes to the conceptualization of a sustainable circular business model (CBM), the application of the circular economy (CE) by companies. The study utilized a three-level framework adapted from the CE literature with company (micro), supply chain (meso) and society (macro) levels. This multiple-case study in the textile industry included two types of companies operating in the CE: companies founded on the sustainable principles of a CE (natives) and companies transitioning to a CE from the linear economy (adopters). The findings show that the adopters emphasized long-term economic sustainability on a company level and implemented CE elements to varying degrees on all three levels. The natives pursued business decisions from environmental and social sustainability standpoints, and the three levels were integral in their systemic approach to a CE. The study highlights two key claims: established operational structures and economic volition hindered adopters in their systemic CE implementation, and an integral part of the CBM for natives was a proactive approach towards the society level.     

The influence of managers' awareness of climate change,perceived climate risk exposure and risk tolerance on the adoption of corporate responses to climate change

Uncertainties posed by climate change limit companies' ability to understand implications of global warming on business and society at large, hampering the adoption of tangible organizational responses to climate change. Understanding climate action thus requires to investigate influential factors of decision-making under uncertainty, which implies acknowledging managerial interpretations and perceptions about climate issues. Drawing insights from the literature on climate inaction and from corporate sustainability literature, the present study examines awareness of climate change and perceived exposure to climate risks as antecedents of corporate responses to climate change, drawing on a survey of managers of Italian manufacturing companies. In addition, the study tests the moderation of risk tolerance on the relation between perceived climate risk exposure and climate action, suggesting that risk attitudes are a significant factor of decision-making under climate uncertainty. The results support the hypothesis of the model and thus provide several contributions to the literature on business and climate change. Managerial implications and avenues for future research are also discussed.     

Developing and validating a Chinese cultural value scale in tourism

Chinese cultural values are important in understanding Chinese tourists’ behaviour. However, the literature is void of a relevant scale measuring Chinese cultural values in tourism. This research aims to develop and validate a Chinese cultural values scale in tourism (abbreviated as CCV-T). Following a rigorous scale development procedure and applying multi-stage studies, the research identified a 5-factor measurement scale of CCV-T, composed of 17 items with sufficient reliability and validity. The five Chinese cultural value factors are Leisure and Life Enjoyment (LLE), Filial Piety and Relationship (FPR), Self-fulfilment, Righteousness, and Humanity. The CCV-T scale provides a simplified and holistic structure measuring tourism-related Chinese cultural values. This research provides a solid base to further understand the relationships between Chinese cultural values and tourist behaviour.     

军事遗产旅游资源分类与价值评估

军事遗产是重要的历史资源,尤其在历史教育、知识输出、国情教育等方面具有重要价值,因而可被视为独特的旅游资源。本文在国内外军事遗产研究综述的基础上,提出军事遗产的分类方法,共计2个大类、7个亚类、28个子类。在梳理国内外研究的基础上结合专家评价,提出军事遗产的旅游价值评估指标体系,包含要素价值、存续特征2个一级指标及游憩价值、历史价值、审美价值、社会价值、独特程度、规模程度、知名度、完整性、适游性、承载力和安全性11个二级指标,并进一步划分为可观赏性等23个三级指标。采用基于专家打分的层次分析法对指标权重赋值,形成军事遗产旅游价值评价的方法体系,并构建军事遗产旅游价值评价对比关系图,以指导资源群中的单体开发梯次。     

女性高管对企业研发创新的影响：一个有调节的中介模型

企业创新是企业持续发展的内在动力,也是推动国家产业升级、建设创新型国家的重要举措.近年来女性高管比重不断提高,学术界开始关注女性高管对企业研发创新的影响.以沪深两市2010—2018年A股上市公司为研究样本,实证检验女性高管对企业研发创新投入的影响.结果表明:女性高管负向影响企业研发创新投入;其负向作用以风险承担为中介实现;企业所有制调节了中介过程的后半段路径.     

Microfinance and social capital formation- a social network analysis approach

The microcredit program has emerged as an important poverty alleviation strategy over the last three decades, and several studies have examined its economic impacts on the community well-being. However, far too little attention has been paid to the effects of micro credits on community social connection and solidarity. This paper aims to examine the application of Social Network Analysis (SNA) to explore the impact of the rural microcredit fund on community social capitals. In doing so, the data on interactions of four rural development groups' members before and after the microcredit project implementation were collected using participatory workshops in Neyzar village of Qom province in Iran. The data were analyzed by Ucinet software, and the socio-graphs were produced by the NetDraw application. The results show that, more people have been involved in the social interactions after the project implementation and there was statistically significant increase in density and decrease in centralization of cooperation network. Furthermore, there were no important distinctions in centrality of people with various educational levels before and after the project implementation. Overall, it can be concluded that, the microfinance initiative considerably promotes the community social capital and participation in the rural development activities. Moreover, the SNA techniques are applicable as an impact assessment tool to investigate changes in community social capital.     

How and why auditors’ social exchange relationships influence their attitudes and behaviors: Implications for audit quality

External auditors regularly interact with various parties at work, such as their accounting firms, engagement team members, and clients. These interactions can help shape the nature of auditors’ social exchange relationships with these entities, which in turn may influence their behavior toward these targets. This installment of Accounting Matters draws from recently published research by Herda and colleagues to (1) explain how constructive auditor-target connections can develop and lead to beneficial outcomes like reduced auditor burnout and turnover intentions, as well as more citizenship behavior, and (2) discuss how these upshots might ultimately affect audit quality. This topic is important because audit quality translates into improved financial reporting, which helps stakeholders who rely on audited financial statements to make informed business decisions. Specifically, we underscore the key role auditors’ perceptions of fair treatment from a relationship partner play in fostering a strong psychological bond with the target via perceived support. We further consider how auditors’ consequent commitment to the target can result in favorable organizational outcomes, including enhanced audit and financial reporting quality. We also discuss practical implications for accounting firms.     

A “load-carrier” perspective approach for assessing tourism resource carrying capacity

To address the challenge of global tourism resources being overloaded or underutilization, there requires an adequate method for assessing the tourism resource carrying capacity (TRCC). However, the majority of previous evaluation perspectives on TRCC are limited by thresholds. This paper develops an innovative approach for assessing TRCC from the “load-carrier” perspective. TRCC is assessed by exploring the interaction between the carriers and loads of tourism resources. Chongqing city in China is employed as the case city to demonstrate the application of the established TRCC method. The conclusions are as follows: 1) This study elaborates the new connotation of TRCC from the perspective of “load-carrier”, and establishes the TRCC evaluation system based on the dynamic relationship between the carrier and load of tourism resources. 2) The proposed TRCC evaluation method is proved effective through an empirical study of Chongqing. 3) Chongqing's case unveils that the overload performance of TRCC can be dynamically monitored and predicted. By applying the TRCC evaluation methodology developed in this study, tourism managers and policymakers can identify whether it is the load or the carrier of tourism resources that affect the performance of TRCC, thereby taking targeted policy measures to eliminate potential risks of overload or underutilization.     

Effects of in-store information quality and store credibility on consumer engagement in green retailing

Literature has reported that store-level information is crucial in determining consumer engagement with green stores. This study examines the effects of in-store (green) information quality on consumer engagement behaviours and mediating effects of store credibility. Moreover, the study reveals whether consumer passion for the environment moderates the effect of in-store (green) information quality on store credibility. Statistical analyses of useable data from 763 respondents examined the relationships. Credibility emerged as a key mechanism to enhance the effects of information quality on consumer engagement. Thus, this study extends theoretical discussions on information quality, consumer passion, and consumer engagement for green retailing.     

土地市场扭曲如何影响制造业出口产品质量升级*——基于土地市场交易数据和制造业企业数据的实证分析

地方政府“以地谋发展”的策略在促进各地区制造业大规模集聚和出口贸易快速增长的同时，也势必会给企业出口产品质量带来深刻影响。本文综合利用中国土地市场网城市土地交易数据、中国工业企业数据、中国海关进出口产品数据和中国城市面板数据，实证检验了土地市场扭曲对企业出口产品质量升级的影响，并对其内在机制进行了探讨。研究发现：中国城市建设用地配置存在明显的工业偏向性，进而导致工业用地价格被低估，产生工业用地应得收益大于实际价格的反向扭曲问题。这种反向扭曲可通过抑制技术进步、阻碍产业结构高级化、弱化集聚经济效应等机制显著降低制造业企业出口产品质量。土地市场扭曲对企业出口产品质量升级的影响具有明显的异质性特征。具体而言，土地市场扭曲不利于一般贸易企业与混合贸易企业出口产品质量提升，但对加工贸易企业出口产品质量提升具有促进作用。土地市场扭曲对企业出口产品质量升级的抑制作用由东到西依次递增。土地市场扭曲不利于外资企业和国有企业出口产品质量提升，对集体企业及民营企业的影响不显著。