自然生态空间用途管制的法律制度应对

研究目的:探讨自然生态空间用途管制政策是否对现有法律制度提出了需求与挑战,寻求相应的应对路径。研究方法:文献分析法和比较分析法。研究结果:自然生态空间用途管制政策不仅具有转化为法律制度的需求,而且对现有法律制度提出了新的挑战:管制要素从生态环境转向生态空间,管制权利从旁落转向衡平,管制体系从管理转向治理。研究结论:在借鉴国外生态空间用途管制法律应对经验的基础上,提出将"自然生态空间"概念及其用途管制政策转换成具体法律制度的应对路径:(1)树立保护和改善自然生态空间的法律理念,以支撑自然生态空间用途管制法律制度的构建;(2)制定《自然生态空间用途管制法》,以保障自然生态空间用途管制相关机制的顺利运行。     

Drivers of management control systems in tourism start-ups firms

This study examines the use of Management Control Systems (MCS) in travel and tourism start-ups. The study empirically examines 176 European tourism start-ups; data are collected via an online survey of start-up CEOs, and supplemented by financial statements of early-stage tourism firms. The results show that travel and tourism start-ups use formal systems for management control. We observe a relationship between the usage of these systems with specific internal and external environment characteristics. Finally, the results show that the historical financial performance of travel and tourism start-up firms affects MCS usage.     

江苏企业“走出去”的模式及财务风险防控研究

随着中国“一带一路”倡议的逐步实施,越来越多的企业开始加入“走出去”的队伍。但是由于不同企业所处行业、资金实力、规模大小、对外投资目的等因素不尽相同,如果选择不恰当的模式往往会导致陷入经营困境。因此本文为江苏“走出去”企业提出相应的财务风险防控措施,旨在促进企业在国际化进程中健康、可持续发展。     

基于不同城市化发展阶段的山西省城镇建设用地适度集约利用研究

研究目的:针对城市化进程中的土地低效利用以及过度集约问题,探讨不同城市化发展阶段的土地集约利用状况及适度集约利用状态。研究方法:采用匹配度模型、曲线估计模型和多目标规划模型,对山西省的土地集约利用进行分区优化。研究结果:(1)1999—2012年山西省土地集约利用与城市化水平之间的匹配趋势逐渐由失调、磨合向协调转变,但不同地区之间的匹配水平差距却在逐渐扩大;(2)2018年山西省城市化水平处于低于30%、30%～70%和高于70%时,以单位城镇建设用地固定资产投资额为表征的土地适度集约利用值分别为249.93万元/km~2、367.57万元/km~2和692.72万元/km~2,两项指标叠加全省可划分为平稳发展区、重点挖潜区和优化拓展区,并提出了不同地区差别化的建设用地管控政策。研究结论:不同城市化发展阶段的土地适度集约利用研究能为制定区域差别化政策提供参考,以促进该地区的土地集约利用水平达到适度状态。     

利率管制松绑、企业会计信息披露质量与融资约束

已有研究发现,以资本价格——利率为代表的要素市场改革会对企业行为产生重要影响,但这种影响的作用机理如何通过改变资本市场中的信息供求关系予以实现,亟待深入研究。为此,本文以我国2013年央行全面放开利率管制为背景,基于产权性质差异构建双重差分模型,检验利率管制松绑在企业层面的信息溢出效应。研究发现:央行全面放开利率管制不仅有助于促进企业披露高质量的会计信息,还能够缓解企业的融资约束,且企业信息披露质量的提升是导致利率管制松绑降低融资约束的重要渠道。进一步研究发现,对于市场化程度较低地区、R&D投入较高以及短期贷款占比较大的公司,上述信息溢出效应更加显著;另外,利率管制松绑后企业披露高质量的会计信息能够增进投资者的信任,提高信息披露的价值相关性。以上研究结论表明,为应对利率市场化改革带来的机遇与挑战,保障可持续发展,企业会选择主动优化信息环境,来消除信贷市场摩擦,解决“融资难”问题。     

What drives managers to insource production? Evidence from a behavioural experiment

Insourcing to countermand previous outsourcing decisions is becoming a widespread practice among firms. While the underlying performance drivers for firms (e.g., lead times, responsiveness, or security of supply) are well understood, the behavioural aspects underlying managerial decision-making processes regarding insourcing remain overlooked in empirical research. We study the effects of managers' attitudes toward insourcing, their perceived behavioural control (PBC) over the respective insourcing decision, and the effect of mimetic pressure on insourcing decision intentions and behaviour, while grounding our model in the Theory of Planned Behaviour (TPB). We test hypotheses with data gathered in a vignette-based experiment among 145 managers and apply stepwise regression analysis to find support for the positive effects of attitude and mimetic pressure on intentions to insource. Our results found no support for the effect of managers’ PBC. We find moderation effects among the internal drivers (attitude and PBC) and between internal and external drivers (attitude and mimetic pressure) on insourcing behaviour. With these findings, we provide evidence of a unique boundary condition to the TPB in the insourcing context by explaining supply chain design choices with neo-classical and behavioural theory. We emphasize important behavioural aspects in insourcing decision-making and caution supply managers in this regard.     

国家安全视角下的生物资源安全与保护制度研究

2014年习近平总书记提出了“总体国家安全观”理念,这是我国社会主义理论制度的又一伟大创新。本文从本次新冠疫情对于国家综合安全利益的影响出发,结合疫情对国家安全要素的扩张以及对国家安全利益的威胁等实际情况,探寻本次疫情暴露出的国家安全制度中存在的问题,以期完善我国以生物资源和公共卫生安全为代表的公共安全管理制度和疫情防控制度。     

Determining factors and impacts of the intention to adopt mobile banking app in Cameroon: Case of SARA by afriland First Bank

This study aims to know what are the factors determining the adoption of M-Banking app among customers in Cameroon. In other words, what are the factors that influence users in their decisions to adopt and use a system or technology such as the MBanking app, and indirectly, what is the impact of this use on both the customers and financial inclusion? The research model developed relying on a combination of Technology Acceptance Model (TAM ), Unified Theory of Acceptance and Use of Technology ( UTAUT2 ), Information System Success Model ( ISSM ), and Protection Motivation Theory ( PMT ) and other constructs; it was then tested with a sample of 223 users of the “ SARA” M-Banking app of the financial institution called “ Afriland First Bank” . Findings revealed that: (1) utilitarian expectation, hedonic motivation, and status gain, habit, and perceived privacy concern have a significant influence on the intention to adopt M-Banking apps; and (2) the exploitative/explorative use of this technology has an impact on user’s loyalty and satisfaction but also contributes strongly to fostering financial inclusion in Cameroon. Also, the Multi-group analysis was performed on the sample using 2 gender-based groups (males, n=121; females, n=102).     

上市公司股东不可撤销表决权委托研究——问题、挑战与监管

表决权是上市公司股东参与管理决策的重要方式。证券监管实践表明,不可撤销表决权委托既有规避股份限售和减持规则的动机,也有出于增强控制权转让交易中博弈弹性的考虑。表决权委托并非一项简单的债权债务法律关系,其合规性及对证券市场的影响需引起足够的重视。为规范上市公司股东不可撤销的表决权委托,本文建议:在信息披露监管方面,重点关注表决权委托对权益变动、控制权稳定性、投资者保护的影响;在制度规范方面,发布表决权委托示范协议指引等规则,明确表决权委托的关键要素和监管要求。     

Pernicious pests and public perceptions: Wilding conifers in Aotearoa New Zealand

With significant favourable natural resources, New Zealand has excellent growing conditions for certain exotic conifer species. Although these species have been used for erosion control, and commercial and shelter/amenity plantings for many decades, they do have a high propensity to spread into undesirable locations around the country through natural means. These wilding conifers have become pests. Over the years, these pests have been controlled by landowners, government and community members using various methods, including mechanical and chemical means. Further, new ways of control have also been proposed, including the use of fire, genetics and other technologies. In this paper we examine survey and follow-up focus group data to understand public acceptance of these control methods. Overall, mechanical and selective chemical means were most accepted, while widespread chemical spraying and novel or alternative methods were less acceptable. The survey results and focus group discussions highlight the local, contextual nature of the challenges and opportunities.