The impact of perceived benefits and risks on current and desired levels of outsourcing: Hotel managers’ perspective

The purpose of this paper was to investigate the interactions between perceived benefits and risks of outsourcing and outsourcing adoption from the hoteliers’ perspective. Data were collected from 123 hotels in Egypt using a list of 32 hotel activities. Results revealed that managers’ perceived benefits of outsourcing had a direct positive effect on the current level of outsourcing, while indirect effects on the desired level of outsourcing. Interestingly, results confirmed the mediating role of current outsourcing between managers’ perceived benefits and the desired outsourcing. However, the perceived risks of outsourcing had a nonsignificant moderating effect. The findings provide implications for both theory and practice.     

财务共享下管理会计在中小企业的应用研究

为提高企业的综合效益,论文对管理会计在中小企业中的应用问题展开详细讨论,以此为基础,提出管理会计在财务共享模式下的具体应用策略,为中小企业未来的可持续发展及经济效益稳定增长提供有利保证。     

天津市美丽乡村建设模式及效益评价体系构建

［目的］“美丽乡村”建设是全面推进现代化农业发展，加强生态文明建设的重要举措。归纳天津市“美丽乡村”建设模式，构建效益评价体系，并对乡村建设效益进行评价，以期为实现该市乡村建设奋斗目标提供理论参考。［方法］通过调研天津市乡村发展现状，在归纳总结该市乡村建设模式的基础上，采用层次分析法和综合加权法，从社会、经济和生态效益3个层面构建了美丽乡村建设效益评价体系，并对“美丽乡村”建设项目实施前和2016年的建设效益进行评价。［结果］（1）天津市乡村建设模式可分为4种类型，分别为休闲旅游、文化传承、高效农业和环境整治型，涌现出了一批各具特色的典型村落，发展较为迅速。（2）从启动美丽乡村建设项目止2016年，该市乡村建设取得了明显的生态、社会和经济效益，评价分值相比项目实施前分别提高了6513%、4167%和3621%，综合效益评分提高了50%。［结论］天津市美丽乡村建设取得了较好的成效，其他村庄在建设过程中，可参考已建设成型的典范，因地制宜，选择适合规划的发展模式。已建设成型的村庄发展空间还很大，仍需不断缩短城乡差距，推动美丽乡村的可持续健康发展。     

The shared environmental responsibility principle: new developments applied to the case of marine ecosystems

Estuaries provide advantageous sites for both harbors and fish habitats. In many countries, harbor expansion in estuaries contributed to the decline of fish populations with impacts at the global scale. Restoring these habitats is important to prevent a global biodiversity crisis but is costly and potentially unaffordable for polluters under the Polluter Pays Principle. Such affordability issues prompt decision-makers to reduce environmental targets of restoration programs. Harbor infrastructures destroy fish habitats but generate benefits for society and contribute to the public interest, raising some questions on who is responsible for environmental degradations and who can afford environmental restoration costs? One way to allocate restoration costs is to analyze the amount of harbor services consumed by economic sectors. This paper addresses these questions by computing burden sharing scenarios with an input–output matrix. These scenarios are simulated under the shared responsibility principle to distribute restoration costs among stakeholders in the Seine estuary, France.     

地方财政压力与投资多样性——基于所得税分享改革的研究

利用企业所得税分享改革构建强度倍差模型，使用1997—2012年全国地级市数据，检验了地方财政压力对于投资多样性的影响及相关传导机制。结果表明，地方财政压力不利于投资多样性的提高；在财政压力下，地方容易形成偏向房地产行业的投资倾向。然而，不同地区地方财政压力对投资结构的影响存在异质性。经济发展水平较低的地区在财政压力下更容易降低投资多样性；而经济发展水平高的地区应对财政压力时，更倾向于通过多元化投资的方式做大税基、减轻财政压力。优化分税制结构、建立地方性税种能缓解地方财政压力，对于改变地方“房地产集中型”投资结构有一定的积极作用。     

How collaborative routines improve dynamic innovation capability and performance in tourism industry? A path-dependent learning model

Current results of direct relationships between collaboration and innovation capability on performance in tourism contexts are inconsistent. This research is to uncover roles of collaborative routines on promoting relationships between internal and service innovation capabilities as two distinct mechanisms, and performance. The study also examines the contingent effect of knowledge search on performance. Survey data from 181 samples from the Thai tourism industry are gathered for analyses. Findings demonstrate that knowledge search and internal innovation capability have a direct impact on performance, whereas the effect of service innovation capability on performance is significant only in the presence of collaborative routines.     

物流整合与信息共享对企业绩效的影响——关系满意的中介效应

通过问卷调查对中国130家物流外包企业进行数据收集,本研究利用结构方程模型,实证分析了物流整合与信息共享通过关系满意对运营绩效的影响,以及关系长度对关系满意与运营绩效间关系的调节效应.研究表明物流整合促进企业绩效,同时与信息共享通过关系满意促进运营绩效,而关系满意对运营绩效有显著影响,且这种作用会受到合作关系的历史长度的影响.     

电网企业完善土地权属的效益探讨

近年来,电网企业在系统内部正在大力开展土地权属清理完善工作。随着不动产物权管理的有关法规政策不断完善,不动产登记已成为维护企业合法财产权益的重要环节。文章旨在提出电网企业完善土地权属管理需要解决的问题及改进措施,并对取得效益进行分析。     

山区高速公路施工成本控制——优化大临工程及设计方案节约施工成本

本文以承秦高速三标为背景,通过优化施工便道、临时电力、弃土场、拌和站、梁场等大临工程施工方案,优化隧道、桥梁设计方案,有效降低了施工成本,取得了较好的经济效益,对山区高速公路施工成本管理有一定的借鉴意义。     

Knowledge sharing,knowledge leaking and relative innovation performance: An empirical study

External knowledge sharing and knowledge leakage often pose a strategic dilemma when firms conduct innovation activities. In this study, we focus on the positive and negative effects of this phenomenon. In particular, we empirically examine the effects of a firm׳s external knowledge sharing on its relative innovation performance under the contingencies of accidental and intentional leakage of business-critical knowledge. Results based on a survey of 150 Finnish technology-intensive firms show that external knowledge sharing has a positive effect on innovation performance, but high levels of accidental and intentional knowledge leakage by a firm׳s employees negatively moderate this relationship. These results contribute to the understanding of the potentially positive and negative issues related to external knowledge sharing and knowledge leakage, which have thus far remained empirically under-researched.