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。     

论《土地管理法》修改对集体土地征收行政诉讼案件的影响

研究目的：分析新修改的《土地管理法》对中国集体土地征收行政诉讼案件的影响，厘清相关案件的审判思路。研究方法：立法目的解释、实证研究和原理论证。研究结果：征地批准行为将随着公共利益的明确、征前程序的完善以及征地审批权限的下放逐渐具备可诉性；预征收公告行为不可诉，但是不公告行为如果对被征收人的权利义务产生影响则可诉；预征收过程中，与被征收人签订补偿安置协议的主体，原则上应当是县级以上人民政府及其工作部门，但在制度设计上可以考虑参照《国有土地上房屋征收与补偿条例》的做法，对乡镇人民政府以相关单位进行授权和委托；预征收协议签订后，除补偿安置标准改变，一般不能因市场行情变化而申请变更协议内容；农民住宅的补偿应更多体现出财产属性。研究结论：此次修法使得集体土地征收从以行政权运作为主的模式演化为一种通过公共参与模式对集体土地进行开发利用的活动，拓宽了公私权力（利）交汇的领域，为相关领域司法审查预设了合理性。     

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。     

A supply-demand model of public sector size

We develop a supply-demand model for the public sector with a political equilibrium. The model considers the inefficiencies caused by taxes and includes costs associated with the provision of public goods to consumers. We show that the size of the public sector may depend on the median voter's income, population size, costs associated with paying tax, and quality of institutions, all of which reflect the costs of provisioning public goods. The estimates for the Organisation for Economic Co-operation and Development member countries are compatible with theoretical predictions; however, they do not confirm Wagner's law, which holds that the public sector share does not grow with an increase in income. A greater dependency ratio and the Gini coefficient increase demand for redistribution policies. Greater government effectiveness is a supply-side factor that increases the public sector's share in an economy.     

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.     

论流转语境下土地经营权的性质及内涵 ——以物债区分为视角

研究目的：确定土地经营权的权利性质及内涵，并以物债区分为视角对其流转关系进行研究。研究方法：规范分析法。研究结果：《民法典》在用益物权部分引入的土地经营权却呈现诸多债权化的法律特征，其根源在于立法者将其租赁关系一并纳入了物权法的规范视角，导致流转语境下的“土地经营权”并非严格意义上的一种权利类型，而是包含租赁权在内的集合性概念。研究结论：在承认流转语境下土地经营权包含租赁权的前提下，仍应坚持将狭义的土地经营权定性为用益物权，赋予农民专业合作社等入股企业用益物权人的法律地位。同时在法无明文规定时，坚持区分土地经营权的物权式流转和债权式流转，按照“物权优先于债权”的基本法理处理土地经营权之多重流转关系。     

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).