要素禀赋、政策支持与金融资源配置:产业转移的承接模式研究

本文以商务部认定的湖南、江西省四个加工贸易梯度转移重点承接地为样本,对比分析要素禀赋、政策支持和金融资源配置的异同及其影响,在总结归纳各自承接模式的特点的基础上,提出了"精品园区+核心企业+直接融资+金融助推"的较优模式,认为政策支持是影响承接产业转移的直接因素;要素禀赋的影响力有弱化趋势;金融资源配置是影响承接力和产业结构优化升级的重要因素;对待处于不同生命周期的产业转移企业,承接的工作重点应各有侧重.因此,承接产业转移要与"转方式、调结构"的战略方向一致.注重与本地的产业互补相结合,并需要金融部门的主动参与和服务创新.     

面点品种在宴席中的合理配置

面点是宴席的重要组成部分,每道面点的配置都要从宴席的整体考虑,在数量、质量、口味、形态、色泽等方面精心组合,同时也要考虑宴席的级别、地方特色、风俗习惯等方面。只有从多方面考虑宴席面点的配置,才能达到良好的效果。     

农业废弃物在矿山生态恢复中的应用

矿山废弃地多为裸露岩面,需要大量的土壤用于植被的恢复与重建。同时,我国农业废弃物数量巨大且逐年增多,其合理利用与管理也成为一个难题。将矿山生态恢复与农业废弃物有机结合,是寻找矿山生态恢复治理和农业废弃物资源合理利用的新思路。本文阐述了我国矿山废弃地的治理现状、农业废弃物的特点,探讨了可用于矿山生态恢复的农业废弃物的基质类型及其应用前景。     

Framing the usefulness of eHRM in talent management: A case study of talent identification in a professional services firm

As talent management evolves from intuitive to evidence‐based decision‐making, the role of electronic Human Resource Management (eHRM) to gather, distribute, and analyze data becomes more critical. However, surprisingly few academic studies investigate the role of technology in talent management. Drawing on a qualitative case study of talent management in a large professional services firm, this paper critically examines how eHRM information technologies are framed as useful within talent identification discourses. The findings reveal two distinct but interrelated sets of processes employed to identify talent and suggest that the perceived usefulness and centrality of eHRM are influenced by how stakeholders shape their understanding of effective talent management. Copyright © 2016 ASAC. Published by John Wiley & Sons, Ltd.     

The impact of partner diversity within multiparty international joint ventures

Despite the significant role that multiparty international joint ventures (MPIJVs) play within multinational enterprises, we know little about the significant challenges associated with the management of these ventures. Therefore, we combine the Resource-based View of the Firm and Transaction Cost Economics to investigate the effects of the key aspects of partner diversity (i.e., variety, balance, and disparity) on MPIJV dissolution. We test our hypotheses using a dataset of 248 MPIJVs in China. We find empirical support for a U-curve shaped effect of variety and a negative linear effect of balance on MPIJV dissolution.     

Is more better? The relationship between meeting space capacity and hotel operating performance

This study examines the effect of meeting space capacity on hotel operating performance. We use Resource-Based View (RBV) of the firm as the theoretical foundation. We employ a national-level dataset with more than 20,000 hotels in the United States for the 2007–2012 period. We find that meeting space has a non-linear effect on hotel operating performance. That is, at low levels of meeting space, meeting space capacity is negatively related to hotel operating performance. At high levels of meeting space, meeting space capacity has a positive influence on operating performance. These findings provide insights for hotel owners, developers and practitioners in planning hotel meeting space capacity.     

Aid allocation rules

This paper studies an aid allocation rule used by major development agencies, and investigates optimal allocations when recipients are neoclassical economies undergoing transition dynamics. When recipients face aid absorption constraints, allocations that favor poorer recipients are not always optimal, contrary to what is assumed in assessments of donor performance. The most quantitatively significant factors that determine the optimal sensitivity to recipient characteristics are the generosity of the aid budget and the extent of absorption constraints. In neoclassical recipients, aid can only accelerate growth where there is already growth, so the optimal rule places little weight on growth and optimality is largely a matter of balancing recipient need against absorption constraints.     

国外人力资源会计研究的学术倾向——基于国际权威会计期刊的数据分析

文章以目前会计界公认的5份顶尖国际学术期刊2000年至2009年所刊载的人力资源会计的53篇文章作为研究对象,对国外人力资源会计学术界的研究现状进行分析,反映进入21世纪以来国外人力资源会计研究的演进特征与变化,进而探讨国外人力资源会计研究的学术倾向.     

Sustainability and Land tenure: Who owns the floodplain in the Pantanal,Brazil?

In seeking to achieve poverty alleviation and environmental conservation, public policy has often centred on guaranteeing land titles to local peoples. However, such approaches have brought unintended outcomes, replacing small-scale economies and natural areas by intensive exploitation of resources with no clear improvement in local people’s wellbeing. To understand this, we go beyond a general political ecology framing to consider relations between sustainability and land tenure, focusing on the intersection of economics, ecology and anthropology to understand how land tenure, property and use play out on the ground. We draw together different concepts including bundle of rights, de facto and de jure resource use, property regimes, density-dependence and non-equilibrium theory. The significance of this three-discipline view is illustrated through a case study of the Pantanal wetland, Brazil, where conservationists, the government and the local population contest ownership of the Paraguay River floodplain. Government sought to address conflicts around tenure and access through a narrow view of property, which failed to encompass the overlapping layers of land tenure, property and use on the ground and only served to create further legal battles. This article concludes that a more complex view combining the three perspectives is needed in the case of the Pantanal, and in other cases of contested property rights, in order to resolve conflicting claims and foster sustainability. We dissect both the power plays involved between different groups competing for control of a valuable resource, and the legal frameworks which can and should provide checks and balances in the system. The more nuanced grasp that emerges of local systems of tenure and access, of how these diverge from western property concepts, and of their environmental implications favours a better understanding of local realities, allowing for better management policy and consequently contributing more effectively towards poverty alleviation and environmental protection.     

Institutions,resources, and internationalization of emerging economy firms

An important step in the internationalization process of emerging economy firms is the shift from exports to foreign direct investment (FDI). We integrate the resource- and institution-based views to suggest that firms that can use unique institutional advantages are more likely to make this shift. We test these arguments with a longitudinal sample of 28,563 firm-year observations (1989–2005). We found that firms that are affiliated with a business group, have more firm- and group-level international experience, have more technological and marketing resources, and operate in service industries are more likely to shift from exports to FDI.