社会资本与超额在职消费：激浊扬清还是推波助澜

作为企业治理的重要问题之一，代理成本诱发超额在职消费引起各界广泛关注。文章以2007-2019年A股上市公司为初始样本，考察我国各省社会资本水平差异对超额在职消费影响。研究表明，社会资本显著提高超额在职消费，起到推波助澜的负面效用；进一步研究表明，公司治理水平维度上通过提高机构投资持股比例、短期债务融资比例及扩大独立董事比例和监事会规模均能抑制社会资本加剧超额在职消费的负面效用，公司治理环境维度上通过强化企业内部治理环境、加快市场化进程亦能削弱社会资本对超额在职消费的“推波助澜”。以上结论为社会资本利弊之争提供有益补充，亦凸显非正式制度与正式制度的治理替代效应，同时为企业完善内部治理水平及政府优化制度环境与规则治理以抑制社会资本负面效用提供一定借鉴。     

Economic policy uncertainty and analysts’ forecast characteristics

We examine the influence of economic policy uncertainty (EPU) on the characteristics of analysts’ earnings forecasts over a thirty-year period, spanning a wide variety of political and economic conditions. Motivated by both theory and empirical evidence that suggest a decline in the quality of the information environment for firms as EPU increases, we establish that analysts’ forecast errors increase with EPU, as does the degree of forecast dispersion. Increased error and dispersion persist after controlling for several competing sources of economy-wide uncertainty. Cross sectional analysis exploring heterogeneity in forecast quality across both analyst and firm characteristics establishes that forecast error and dispersion increase with EPU across a broad spectrum of firms and levels of analyst expertise. We control for analysts’ experience overall and the years spent covering a particular industry and firm. Five alternative methods for classifying firms as policy sensitive versus policy neutral provide consistent evidence that analyst forecast errors and dispersion increase with EPU, even for firms not deemed to be particularly sensitive to policy.     

烹饪专业食品营养与卫生课程教学改革

随着我国高职教育的迅速发展,以“工学结合”为特色的课程标准广泛应用于高职院校烹饪专业的教学中。食品营养与卫生课程是一门重要的课程,为进一步提升该课程的教学质量,培养学生的职业能力和职业素养。本文结合食品营养与卫生课程教学改革现状,提出教学改革途径,以期实现食品营养与卫生教学质量的进一步提升。     

试论大数据技术在生态环境保护领域的应用架构及相关技术

促进大数据在生态环境保护领域的深化应用,可以提高生态环境监管能力,并实现环境管理工作精细化。实践中需要把握生态环境信息化的大数据需求,对其应用架构及相关技术进行深入探究,以从多维度出发挖掘有价值的信息,更好地服务生态环境保护工作。     

信息化环境下企业内部审计模式思考

随着信息技术的高速发展,大数据技术呈现出爆发增长并逐渐渗入各行各业。基于信息化的大背景,大数据技术已被越来越多的企事业单位广泛运用,为企业发展带来更多可能性。大数据审计作为一种新型内部审计手段,具备独特的优势,将其运用到企业内部审计中可以较大程度提高内部审计的效率。但是它也为内部审计带来了一定不确定性,进而增加其审计风险。论文就大数据审计在企业内部审计中的应用进行了相关分析,并提出了相应的应对措施。     

意义、困境与向路:我国地方人大立法协商研究

立法协商是地方人大实现科学立法、民主立法和依法立法的有效途径和重要举措。随着我国立法实践的发展,虽地方立法协商工作取得了卓著成效,但也存在着诸多待解难题,如立法协商主体角色定位不清、实现过程有待明确、意见收集渠道缺失等。鉴于此,地方人大立法应充分体现地方人大主导地位、实现立法协商制度化规范化、紧紧依靠人民群众开展立法协商,进而以协商民主的方式为地方立法工作凝聚共识、汇集民智。     

耕地流转与规模经营改善了农业环境吗？ ——基于耕地利用行为对农业环境效率的影响检验

研究目的:基于2007—2016年26省农业生产数据,测算"面源污染"和"碳排放"两类非期望产出下的农业环境效率,构建"耕地流转—利用规模—利用方式与利用强度—农业环境效率"的传导路径并进行计量检验。研究方法:超效率SBM模型,中介效应模型。研究结果:(1)耕地流转并未显著提高农业环境效率,但耕地利用规模对农业环境效率的影响呈倒U型;(2)耕地流转有助于扩大耕地利用规模,进而在样本中对农业环境效率呈现负向影响。与此同时,耕地流转对农业环境效率也存在正向的直接效应,正负效应基本抵消;(3)耕地利用规模主要通过改变化肥和机械投入强度进而负向影响农业环境效率。研究结论:农业环境效率受耕地流转、利用规模、利用方式和强度等多重因素影响,呈现明显的传导路径,因此,为了提高农业环境效率,在积极推行土地流转和规模化经营政策时,要注意结合地区农业生产力和地理环境,避免盲目扩大经营规模,同时鼓励规模经营主体引进农业绿色环保技术,注重农业生产资料的合理利用。     

Is all turnover intent the same? Exploring future job preference and environmental considerations

This study approaches turnover intent in a novel way by incorporating both environmental and internal organizational factors together to create a more nuanced view of what drives turnover. The analytical focus is on senior-level employees in four agencies within the US Department of Health and Human Services. The findings show that internal organizational factors partially explain decisions to change jobs, but agency and time differences remain even after controlling for those factors. It also finds that the decision to leave government is driven by different factors than the decision to move to other jobs within government.     

Environmental Multi‐dimensionality and Staff Localization in Multinational Enterprises: The Case of Korean Firms

The person–environment fit theory posits that the term “environment” can be defined at different levels. This study delineates two environmental dimensions (strategic and organizational) and empirically examines the potential moderating effects of two strategic factors (intra‐ and inter‐regional diversification) on the relationship between two organizational factors (subsidiary ownership and host‐country experience) and MNE subsidiary staffing composition. The results indicate that strategic and organizational dimensions have impacts on subsidiary staffing composition. This study also finds that the interaction effects between strategic and organizational factors are significant only when there is congruence between demands from different environmental dimensions.     

CDIO模式下工业设计专业《电子电工》课程改革探索

本文从工业设计专业的特点出发,分析了目前工业设计专业《电子电工》课程教学的现状,指出了该课程教学改革的必要性与重要性。借五邑大学为全国CDIO工程教育试点单位的契机,提出了CDIO模式下该校工业设计专业《电子电工》课程改革的思路和方法,并进行了探索性实践。