我国企业内部控制有效性及其影响因素的调查与分析

内部控制有效性是指内部控制制度为其目标实现提供的保证程度。根据COSO委员会发布的《企业风险管理整合框架》,本文基于内部控制的四个目标,通过问卷调查,采用实证研究分析了我国企业内部控制有效性的影响因素。分析结果表明:企业的发展阶段、资产规模、财务状况、管理的集权化程度、企业文化以及管理层的诚信和道德价值观是影响内部控制合规目标、报告目标、经营目标有效性水平的重要因素。对于合规目标和报告目标,内部控制有效性还受到内审机构运行效率和股权集中度因素的影响。而战略目标内部控制的有效性主要受企业规模和发展阶段两个因素的影响。     

Consumer guilt and green banking services

Banks offer loans to support many projects; however, some of these projects may not give adequate consideration to the environment. Little is known regarding the extent to which banking customers experience guilt when discovering that their bank supports projects that disregard the environment. An experiment with 313 participants was conducted, and the results showed that customers do experience guilt when discovering that their bank supports projects that do not give adequate consideration to the environment. This study found that guilt drives perceived consumer effectiveness and negative word‐of‐mouth regarding banking projects that neglect environmental considerations but not attitudes towards green banking. Negative word of mouth, but not the attitude towards green banking, mediates the effect of perceived consumer effectiveness on the intention to use green banking services. Negative word‐of‐mouth, rather than attitudes towards green banking and its perceived consumer effectiveness, drives the intention to use green banking services. These findings imply that banks need to encourage their customers to perceive that they are eco‐friendly to avoid a significant loss of customers.     

Trade policy & lobbying effectiveness: Theory and evidence for India

How do we understand differences in effectiveness in lobbying for trade policy? To explain lobbying effectiveness, I introduce a new measure into Grossman and Helpman's (1994, American Economic Review 84: 833–850) model of protection-for-sale (PFS). Differences in effectiveness are explained on the basis that some groups make a better case for protection by sending a signal regarding information they possess and that is considered by policy makers before setting trade policies. I begin by estimating a standard PFS model for India using a measure of political organization, a common approach in the empirical literature on PFS. To overcome the need to define such a binary political organization variable, I then use panel data to estimate the new measure of relative lobbying effectiveness. For the most effective sectors, a high output to import ratio translates into higher trade protection; for the least effective sectors, higher output to import ratio translates into lower trade protection. Examining some of the political economy influences on lobbying effectiveness, I find that producing similar goods reduces the positive effect of geographical proximity on effectiveness. Hence, within a sector, firms in close proximity and producing similar goods compete to lobby rather than cooperating or free-riding.     

Health technology assessment in Japan: a work in progress

Abstract

Background: In Japan, pharmacoeconomic requirements for list-price adjustment were institutionalized in April 2019 following provisional implementation of a new Health Technology Assessment (HTA) program 2016–2019. Since April 2019, submission of cost-effectiveness evidence to the Central Social Insurance Medical Council (Chuikyo) as part of the Japanese Ministry of Health, Labour, and Welfare has been mandatory for selected pharmaceuticals and medical devices.

Methods: Based on a review of publications and commentaries since April 2019, together with views from a group of experts on key issues to be addressed, this report provides an update on recent HTA developments and key challenges still to be addressed.

Results and Discussion: Japan’s new HTA program is a first step toward development of a universal healthcare system that can be sustainable for many years into the future. Currently, Japan’s HTA program requires provision of incremental cost-effectiveness ratios (ICERs) as evidence, with quality-adjusted life years as the preferred outcome measure. Prices can be adjusted both upward and downward according to the degree of the ICER estimate. Japan is the first country to have adopted an algorithmic method for “ICER-based” pricing; however, HTA measures that extend beyond a single ICER estimate are needed to take full advantage of HTA in the future. In particular, generation of evidence of value should support changes to the healthcare system so that incentives for innovation are not diminished while industry and government are not overburdened by the generation or assessment of evidence. There is a need to ensure scientifically sound HTA expertise across all sectors in Japan, and therefore enhancement of HTA literacy and capability among healthcare professionals, academia, government, and industry should be a priority.     

深度贫困地区多维贫困治理绩效研究*——以四省藏区为例

[目的]我国贫困治理正在由单一驱动转变为多维治理,对四省藏区的多维贫困治理绩效展开测度与分解,不仅有助于更加清晰地认识当前阶段四省藏区贫困治理的现状与短板,而且有利于对深度贫困地区脱贫攻坚工作提供明确的参考。[方法]借鉴A-F多维贫困测量方法,提出多维贫困治理的测量方法,利用四省藏区484份农户调查数据,对四省藏区农户的多维贫困治理绩效进行测量与分解。[结果]四省藏区收入和住房维度的治理绩效突出,但在居住环境、教育和医疗意识维度表现出来的现代伦理思想差距明显;青海藏区多维贫困治理绩效最高,云南藏区排名靠后,主要受居住环境和医疗意识维度限制;户主受教育年限与多维贫困治理绩效成正比。[结论]四省藏区多维贫困治理绩效显著,主要体现在经济收入与基础设施方面,但贫困农户的现代思想与发展意识还较为匮乏。因此,一方面,在安排教育、住房、医疗等项目时,不能单纯追求数字层面或指标层面的脱贫,应当辅以相应现代思想的教育引导,转变贫困农户的落后陈旧意识,并将其作为脱贫攻坚的重要手段。另一方面,把基础教育作为解决四省藏区深度贫困问题的突破口,在普及义务教育的同时,采取有效的举措重点解决学生不愿意进入高中阶段学习的问题,并转变陈旧的子女教育观念,以防止教育维度的代际传递。     

Who will embrace upward line extension? The role of power distance belief

Upward line extension is a significant strategy for enterprise brand management and market expansion. However, a new status product launched by a non-status brand through upward line extension inevitably forms a competitive relationship with the status product launched by a status brand. Based on the categorization theory, this study explores the influence of status product type (non-extended status product, upward-extended status product) on consumer responses and its potential psychological mechanisms. Furthermore, it examines the moderating role of power distance belief (PDB) in the relationship between status product type and consumer responses. The results indicate that consumers develop lower product evaluations and purchase intentions for upward-extended status products compared to non-extended status products (Studies 1, 2a, 2b, and 2c). Perceived fit and signaling effectiveness mediate the effect of status product type on consumer responses (Study 1). More importantly, PDB moderates the effect of status product type on consumer responses, as high-PDB consumers respond similarly to upward-extended and non-extended status products, whereas low-PDB consumers respond more negatively to upward-extended status products compared to non-extended status products (Studies 2a, 2b, and 2c). Perceived fit and signaling effectiveness mediate the interaction effect between PDB and status product type on consumer responses (Studies 2a and 2b). This study augments the literature on vertical brand extension and PDB, and provides practical guidance for marketers intending to launch upward line extension.     

Middle Class,Government Effectiveness and Poverty in the EU: A Dynamic Multilevel Analysis

Using the 2008-2011 EU-Statistics on Income and Living Conditions data, we implement a dynamic three-level model to analyze poverty persistence in 26 EU countries. We isolate true state dependence phenomena by disentangling the effects of observed and unobserved heterogeneity at country level and employ cofactors not previously considered by the literature. Estimates show that unobserved heterogeneity across individuals remains large, even after explicitly controlling for the observable components of individual characteristics. The initial value of poverty has large effects on current poverty status but this effect is not uniform across countries. The risk of poverty is negatively related to the size of the structural middle class and to the level of structural social expenditure but it increases when lagged total public expenditure increases (with respect to the structural value). There is strong evidence of true state dependence.     

美国家禽改良计划的实施成效及对我国的启示

[目的]通过剖析美国家禽改良计划(NPIP)的实施背景、具体措施以及产生的实际影响,总结成功经验和历史教训,以此提出对我国执行家禽疫病净化方案的启示。[方法]利用文献梳理、政策分析等方法,采用定量分析与定性分析相结合,探讨美国家禽改良计划的实施成效及不足之处。[结果]美国在开展家禽改良计划后,有效降低了动物患病概率,疫病防治成本大为下降;推动了家禽工业快速发展,使其占据全球市场的重要位置;保障了家禽产品的质量安全,增强了产业体系的竞争力。[结论]建议我国在仿照美国家禽改良计划的同时,应当紧密结合本国国情以及地方实际,利用市场机制和经济效益充分调动参与主体的积极性,为企业定期提供疫病净化技术的培训机会,加大对养殖企业开展疫病净化的资助,并加强对疫病净化工作的宣传,以此提升我国家禽养殖的疫病防治水平以及生物安全管理水平。     

Comparing advertising effectiveness in South-American and North-American contexts: testing Hofstede's and Inglehart's cultural dimensions in the higher education sector

ABSTRACT

This research compares the effectiveness of advertising and relational marketing in two countries characterized by varying levels of both Hofstede's and Inglehart's cultural dimensions – Peru (high-power distance, high collectivism, survival and traditional values) and Canada (low-power distance, high individualism, self-expression and secular-rational values). Survey data from a high credence service sector (higher education) in both countries is used for the analysis. The results indicate that advertising and relational marketing have direct effects on choice in Peru, but do not have significant direct effects on choice in Canada. Advertising does, however, affect positively perceptual outcome measures (perceived marketing effectiveness) in Canada. Additionally, we find that advertising and relational marketing have an indirect impact on choice and perceived marketing effectiveness through the mediation of perceived informativeness and influencers in both countries. These results point to the need to account for mechanisms and mediating variables when building theoretical frameworks in cross-country studies.