The role of top management team diversity in shaping the performance of business model innovation: a threshold effect

Business model innovation is one of the firm’s most important strategic decisions. Top management team (TMT), as the critical decision-makers, has essential influence upon such decisions. However, the role of TMT diversity in shaping the performance of business model innovation is less explored in the literature. Based on a sample dataset of 906 observations of small and medium enterprises from China Startups Stock Market during the period of 2009–2011, we find that TMT diversity exhibits a significant threshold effect on the relationship between business model innovation (in terms of novelty-centred and efficiency-centred business model) and firm performance. More specifically, when TMT functional diversity arrives at a certain level, the positive relationship between novelty-centred business model and firm performance becomes more pronounced. On the other hand, the positive relationship between efficiency-centred business model innovation and firm performance will be more significant when TMT tenure diversity increases to a certain level.     

内蒙古河套平原盐碱化土壤改良分区特点与对策

[目的]综合区划是进行盐碱地分类改良与利用的基础,对改善生态环境、合理利用土壤资源和支撑农业经济发展具有重要作用。[方法]基于河套平原地貌类型(山地、冲洪积平原、沙漠等),考虑盐碱土形成特点、灌区水利现状及改良方向等,并参考区域内7.2万hm~2耕地(共采集5 399个土壤样品)土壤背景值,根据科学性、适用性、可推广性、可操作性等相关原则进行了河套平原盐碱化土壤综合改良分区和相应改良对策制定。[结果]将河套平原盐碱化土壤改良划分为6个一级区和13个亚区。一级区包括河套倾斜平原灌淤土土壤盐碱化改良区、黄河—引黄总干(二黄河)两河间平地盐碱化土壤改良区、乌加河排水总干沟北侧黄灌盐碱化土壤改良区、河套平原北部狼山南侧洪积冲积平原盐碱化土壤改良区、乌拉山—黄河之间三湖河盐碱化土壤改良区、乌兰布和沙漠东边缘绿洲盐碱化土壤改良区。[结论]将河套平原盐碱地改良治理与利用有机结合,科学划定了分区,并在综合考虑区域水盐平衡基础上,明确了各亚区黄河水和井水配合利用、地下水位调控、改良措施组合的综合改良对策和利用方向,为河套平原盐碱化土壤分区改良提供了依据。     

浅议CPA审计行业专门化问题

随着我国市场经济体制改革的不断完善,CPA审计行业所面临的社会环境也因此而产生了重大的变化。伴随着社会对审计人员的严格要求,审计人员的素质也在不断提高。当然,这对CPA这个行业无疑也产生了深深的影响,同时也对行业的专门化也起到了潜移默化的推动作用。因此在本文中,将会立足于注册会计师审计实务,通过具体分析行业专门化的竞争优势和目前的发展趋势,讨论审计行业专门化可能带来的经济后果,并且与多个上市公司的案例相结合,运用案例分析法、经验总结法、描述分析法等方法合理透彻地剖析出目前CPA审计行业所存在的问题,以及对已经存在的问题作出具体解决方案。     

资源异质性农户的退耕还林受偿意愿及其影响因素研究——基于云南省2个县退耕还林的调研数据

生态补偿是激励农户参与退耕还林工程的有效手段,农户作为生态补偿的主要利益相关者,评估其受偿意愿对制定完善生态补偿政策以及实现生态保护的有效性和可持续性都有重要的现实意义。本文基于云南省2个县23个村组204份退耕还林调研数据,采用条件价值法(CVM)和Tobit回归模型,分析农户参与退耕还林受偿意愿及其影响因素。在此基础上引入了分位数回归,进一步分析农户在不同分位点受偿意愿的差异。研究结果表明:新一轮退耕还林农户退耕受偿意愿为2353.4元/亩,补偿期限5年,约为现退耕还林补偿标准的1.5倍。农户的资源稟赋特征及主观认知是影响受偿意愿最主要因素,且在不同分位数上影响系数存在差异性。在补偿方式的选择上具有明显的年龄差异性,年龄大的农户更倾向于现金补偿,而年轻农户更倾向于政策补偿和技术培训。因此,在加强生态环境重要性以及政策宣传的同时,适当提高退耕还林补偿标准,促进补偿方式的多元化,根据农户资源稟赋的不同,实现补偿标准的差别化。     

Blending package shape with the gender dimension of brand image: How and why?

We investigate the congruence of brand image and package shape on product preferences, the moderating role of a creative mindset, and the underlying processes. Across four studies, we show that consumers generally prefer products with curved-shaped (versus angular-shaped) packaging for a “feminine” brand and prefer products with angular-shaped (versus curved-shaped) packaging for a “masculine” brand (Study 1a). This effect is mediated by the perceived congruence between brand image and package shape (Study 1b). We further demonstrate that the congruence effect is reversed when consumers adopt a creative (versus less creative) mindset (Study 2), since a creative mindset leads consumers to perceive curved-shaped packaging as more congruent with a masculine (versus feminine) brand and angular-shaped packaging as more congruent with a feminine (versus masculine) brand (Study 3).     

How the Internet Promotes China's Exports: A Firm‐level Perspective

The development of information and communications technology (ICT), particularly the Internet, has reduced trade costs. However, it remains unclear whether these reduced costs are reflected in the “extensive margins” of firms’ exports (which refer to the probability of firms exporting) or the “intensive margins” (which refer to the value of firms’ export). To test this, we used the concepts of information cost and binary margins, an augmented trade model of firm heterogeneity, a two‐stage Heckman estimation, and data from the World Bank Enterprise Survey of Chinese firms in 2012. The results revealed that reduced trade costs from the use of ICT were positively related to extensive margins but that the connection with intensive margins was not significant. The results lead to the conclusion that reduced information costs related to a firm's exporting behavior were primarily reflected in variable trade costs. This study offers theoretical and empirical evidence for China's policies towards the Internet, which are relevant for the export of manufactured goods. The government should encourage the use of ICT to enhance firms’ export opportunities while facing current trade policy uncertainty.     

减排与增长:服务业如何实现绿色均衡发展?

服务业是中国经济转型和产业结构升级的重要抓手,在资源与环境"双重"约束日益趋紧的背景下,有必要研究服务业绿色发展问题。能否在减排成本最小的前提下提高服务业增长率,走出一条绿色发展路径?为此,文章创新性地将排放权交易市场引入服务业部门,采用方向性距离函数、非线性规划等实证研究方法测算2004-2012年中国服务业14个细分行业的绿色效率和碳排放影子价格。研究表明:中国服务业发展方式并非"绿色",服务业减排成本和碳排放量逐年增长,减排面临巨大的经济压力;在文章设计的排放权交易模型下,服务业细分行业能够形成一个统一的影子价格,从而实现一条绿色发展路径,该路径满足帕累托有效和投入产出技术有效;在均衡路径上,流通服务业应出售排放权,而其他减排成本较高的服务业购买排放权。     

科技政策组合的技术创新协同效应研究 ——供给侧—需求侧视角

利用2013-2016年中关村园区企业数据,将创新划分为创新倾向、技术绩效和经济绩效,以政策供给侧的政府补贴、税收优惠及需求侧的政府采购为研究对象,基于倾向得分匹配方法分析供需两侧科技政策组合的技术创新协同效应。结果表明：政策支持对技术创新存在激励效应,供给侧政策对创新倾向的激励效应最强,而需求侧政策对创新绩效的激励效应更显著;不同的科技政策组合形式均对技术创新具有激励作用,并且科技政策组合对技术创新存在协同效应。     

基于AHP-FCE模型的新疆农产品产地初加工项目绩效评价——以吉木萨尔县为例

随着中央对农产品产地初加工项目投入资金的不断加大,农产品产地初加工项目的绩效评价越来越受到政府部门与农民的关注。农产品产地初加工项目绩效评价是明确项目实施状况,提高财政支农资金效益的现实需求。基于此,文章以新疆吉木萨尔县为例,以项目实施管理、项目产出及项目影响为评价内容,建立针对性的评价指标体系,采用层次分析法确定指标权重,运用模糊综合评价法获取吉木萨尔县农产品产地初加工项目绩效评价结果。分析表明:管理绩效、产出绩效、效果绩效的最大隶属度为0.894 4、0.533 6、0.828 9,评价结果为优、优、良,项目实施结果良好,较好的达到了预期目标。政府应继续加大农产品产地初加工项目资金投入,加快农产品产地初加工设施建设,进而提高支农资金绩效。同时,建议相关部门加强沟通与合作,加强对农户就新建农产品初加工设施的技术培训工作。该文丰富了财政支农评价指标体系,也为相似地区开展该项目提供一定参考。     

Extrinsic and Intrinsic Contingent Self‐Esteem and Materialism: A Correlational and Experimental Investigation

While there is substantial evidence regarding the role of generalized self‐esteem and identity deficits as potential antecedents of materialism, the exact nature of the domains from which such self‐esteem deficits (that breeds materialism) emanate has remained unexplored. Moreover, there is scant research attention on intrinsically oriented contingent self‐esteem and how it relates to materialism. The present study investigated contingent self‐esteem in extrinsic domains as antecedents of materialism. It was shown that extrinsic and intrinsic forms of contingent self‐esteem relate differently with materialism such that intrinsically contingent self‐esteem is incompatible with materialistic attitudes. Study 1 (N = 231 Singaporean adults) furnished cross‐sectional evidence that extrinsically oriented contingent self‐esteem positively predicts materialism. Study 2 (N = 206 undergraduates from a public university in Singapore) found that intrinsically oriented contingent self‐esteem is negatively related to materialism. Study 3 (N = 105 Singaporean undergraduates) showed that experimental induction of extrinsic and intrinsic contingent self‐esteem leads to higher or lower materialism among participants respectively. The findings advance understanding on the self‐esteem‐materialism link by showing how the domain‐specific view of self‐esteem has the potential to promote or discourage materialism based on whether self‐esteem is anchored to external or internal domains. Recommendations for intervention researchers and practitioners are proposed.