面向利益相关者的工程设计过程分析

对工程设计过程及其作用作了简要分析;阐述了传统工程设计过程中存在的问题;最后结合利益相关者理论提出了面向利益相关者的工程设计过程,并介绍了设计过程中应注意的事项和原则.     

实行分层教学 提高学生英语综合能力

高职学生英语能力弱 ,知识水平参差不齐 ,两极分化现象严重。高职新生的英语水平起点不同 ,学习行为和学习方法不同 ,学生之间的学习能力具有差异。采用相同的教学目标 ,不同的教学手段和要求 ,多管齐下的方法 ,让不同层次学生的英语水平都有所提高。     

浅析产业内贸易理论

随着各国经济发展和人均收入水平的不断提高,产业内贸易的比重越来越大。以“国际产品异质性”、“需求偏好相似”、“规模经济优势”三个原理为支柱的产业内贸易理论对此进行了有效的解释,并以一个全新的视角对国际经贸理论进行了发展和完善。掌握这一理论无疑对我国产业结构的调整和贸易政策的制定都有着积极的借鉴意义。     

控股股东产权安排与公司绩效

针对绝大多数上市公司"一股独大"的现象,根据现代产权理论,按照控股股东的产权性质将上市公司分为三类:国有直接控股、国有法人控股和民营控股公司。研究了股权性质对公司绩效的影响后发现,国有直接控股和民营控股公司的绩效在统计上显著高于国有法人控股公司,国有直接控股和民营控股公司的绩效没有显著差别。     

中低层灵活就业群体的异同分析与对策

中低层灵活就业群体主要由下岗工人与农民工组成,他们是就业群体中的弱势群体,如何对他们进行更好的制度安排,促进灵活就业的发展,对于缓解就业压力有着积极的意义.中低层灵活就业中的两大类群体在就业方面既存在共性又存在区别,对此进行分析能更好地促进他们实现灵活就业,并为政府采取有针对性的措施提供参考.     

少数民族聚居区农户宅基地退出意愿影响因素分析——以新疆特克斯县为例

为了研究宅基地退出影响因素在多民族文化农村区域的特殊性,对新疆特克斯县农户进行问卷调查,选取特克斯县3乡1镇作为样本区,将调查农户分为汉族与少数民族2个类型,提出4个假设,采取Logistic回归分析研究影响不同类型农户宅基地退出因素的显著性,验证提出的假设。结果表明:(1)不同民族文化对宅基地退出影响差异明显;(2)农户户主的家庭决策权存在惯性认识偏差;(3)农户家庭与宅基地禀赋对宅基地退出影响显著;(4)农户宅基地退出政策认知亟需提升。研究结论:(1)重视民族文化对宅基地退出影响;(2)要促进宅基地退出农户就业和社会保障;(3)要强化宅基地退出政策宣传与创新。     

Demand for,and impediments to,the disclosure of information about climate change-related corporate governance practices

Based on a survey of climate change experts in different stakeholder groups and interviews with corporate climate change managers, this study provides insights into the gap between what information stakeholders expect, and what Australian corporations disclose. This paper focuses on annual reports and sustainability reports with specific reference to the disclosure of climate change-related corporate governance practices. The findings culminate in the refinement of a best practice index for the disclosure of climate change-related corporate governance practises. Interview results indicate that the low levels of disclosures made by Australian companies may be due to a number of factors. A lack of proactive stakeholder engagement and an apparent preoccupation with financial performance and advancing shareholders interest, coupled with a failure by managers to accept accountability, seems to go a long way to explaining low levels of disclosure.     

Creating sustainable value in the hospitality industry: a (critical) multi-stakeholder study in the Dominican Republic

This paper identifies sustainable initiatives reported by “sustainability-champion” hotels in the Dominican Republic, while contrasting them against the views of key stakeholders. We adapt and apply Hart and Milstein's Sustainable Value Framework, and complement it with a Critical Management Studies approach. Our analysis relies on a mixed-methods approach (non-hierarchical k-means cluster analysis, as well as thematic and content analysis). Findings indicate that most hotels are engaging more actively in present-oriented strategies such as pollution prevention (especially, the international hotels) and in product/service stewardship. However, in the future-oriented strategies, hotels owned by local investors show higher commitment to both clean technology and innovation, and to the sustainability vision (as the firm's growth path). In addition, although the views of multiple stakeholders show a clear acknowledgment of the hospitality industry's sustainability efforts (particularly regarding education and environmental protection), they also offer differing views about the ultimate impact and value of those efforts for them and for the broader society. Our study offers a new theoretical lens to explore multi-stakeholder approaches and offers practical implications for the Dominican Republic's National Strategy for Development 2010–2030, as well as implications that may be of use for other tourism-dependent countries.     

Corporate stakeholders,corporate valuation and ESG

In addition to explicit contracts, corporations issue their stakeholders implicit claims, including fair treatment of employees and the promise of continuing service to customers. Corporate value is created by selling these implicit claims for more than it costs to honour them. Recently, a new class of non-investor stakeholders, related to environmental, social and governance (ESG) issues, has arisen. Although many ESG advocates stress their role in creating shareholder value, they do not explain how this value creation occurs. This paper shows that implicit claims provide a critical link that ties non-investor stakeholders and ESG to shareholder value, both its creation and its possible destruction.