基于国际间环境传播的环境意识转移研究

文章提出“环境意识转移”的概念,给出“环境意识转移”的定义,构建了基本的理论框架,包括定义、条件、途径、实施主体及模式等。在此基础上,重点讨论实施主体之一的国际化经营企业,通过“外部经济性途径”实施的环境意识转移。通过定性调查和定量调查,论证国际化经营企业通过环境经营和环境传播所进行的环境意识转移的效果。最后,为提高环境意识转移的效果,分别对国际化经营企业、我国企业和我国政府提出一些建设性的建议。     

An Empirical Study of Factors Influencing E-Commerce Adoption/Non-Adoption in Slovakian SMEs

While the global emergence of e-commerce has led businesses to take advantage of the technologies available to them to enhance their use of e-commerce, small and medium-sized enterprises (SMEs) are known for not adopting information technology to create jobs. Due to the dearth of studies of SME adoption of technology in transitioning European countries such as Slovakia, (Saffu, Walker, and Mazurek 2012 Saffu, K., J. H. Walker, and M. Mazurek. 2012. Perceived strategic value and e-commerce adoption among SMEs in Slovakia. Journal of Internet Commerce 11 (1):1–23. doi:10.1080/15332861.2012.650986.[Taylor &; Francis Online] , [Google Scholar]), it is imperative to understand the factors that differentiate SME e-commerce adopters from non-adopters. Adoption and non-adoption factors of 230 Slovakian SMEs were empirically examined using logistic regression. Compatibility and Organizational Readiness, Decision and Operational Aids, and External Pressure were significant for discerning e-commerce adoption. Practical, policy, and research implications are presented. This study goes beyond the determinants of e-commerce adoption and contributes to the understanding of factors that distinguish between adopters and non-adopters of e-commerce for Slovakian SMEs.     

中小企业学习代理模式与组织学习绩效关系实证研究

中小企业通过学习代理人从组织外部获取知识是促进组织学习的重要途径.因此,如何通过有效学习代理模式获取组织所需要知识,如何处理企业发展过程的学习策略以提高学习绩效,成为目前研究中小企业战略的重要课题.文章从学习代理基本理论出发,分析了学习代理的内涵与构成,提出了中小企业三种学习代理模式,提出了学习代理模式与组织学习绩效的概念模型与假设,通过实证研究对假设进行了统计验证,得出了基本结论与进一步研究展望,最后建议中小企业通过学习代理有效获取知识从而提升学习绩效.     

中小盈余管理问题研究

盈余管理是企业管理层在会计准则、法规及制度许可的范围内以获取私人利益为最终目的,企业通过会计估计的变更、政策的选择和对未来交易的计划等手段控制调节企业的盈余,从而实现会计报表数据达到预期的效果。在治理中小企业盈余管理的行为时,应完善中小企业的公司治理结构,提高会计人员的理论水平和职业道德教育,加强外部监督和加大监管力度,提高会计信息的可靠性。     

中小企业创业环境评价模型及实证研究

本文在问卷调查的基础上筛选了中小企业创业环境评价指标,以模糊综合评价法为理论基础构建了中小企业创业环境综合评价模型。实证分析结果表明,该评价模型可以科学地对特定地区的中小企业创业环境进行评价并发现创业环境构成要素中的不足之处。文章认为,中小企业创业环境评价指标应包括自然环境、社会环境、经济环境三大环境系统及政策法律、金融服务、智力技术、社会服务、产业等五大支撑体系。     

中小型企业财务管理问题及对策探析

当前,我国很多中小型企业普遍存在资金短缺、财务制度不完善、财务管理混乱、治理能力低等问题,严重影响着企业发展。建立健全的财务管理系统是中小型企业提升管理能力、促进企业健康发展的关键环节。中小企业应全面建立财务管理体系,完善企业自身现有的财务制度;根据自身实际情况合理有效地制定一套财务管理目标;建立并运用正确的管理方式加强资金管理,控制现金流;重视并加强财务综合管理,有序进行对相关人员的再教育和培训,从而促进企业全面提高管理水平。     

Managing the human resource in Indian SMEs: The role of indigenous realities

This paper discusses how issues of people management are addressed in Indian small and medium enterprises (SMEs). It also highlights the indigenous approaches to human resource management (HRM) that have surfaced in the Indian SME context. The research formulation has been built on the mapping of people-management practices in two SME case studies, one of which is also a family-based organization. The analysis shows that indigenous realities in HRM in Indian SMEs relate mainly to the provision of financial, emotional and social support to the workforce; employee involvement (EI) practices; recruitment; skill development; managing employee relations; and managing vis-à-vis labor law framework. The paper argues that in the sphere of people management in SMEs, the willingness to innovate and formalize the HR systems is constrained by a kind of bounded rationality, i.e., the owners of SMEs mostly believe that they are already doing what is humanly possible in this regard. The analysis has an important message for concerned practitioners—in order to realize their full potential and to progress towards fulfilling their vision; SMEs eventually have to intertwine indigenization and formalization for their people management approaches.     

我国中小企业财务管理现状分析与对策研究

中小企业是国民经济重要组成部分其财务有其自身独特性.本文在分析中小企业财务管理问题的现状的基础上,提出加强其管理的相关对策.     

Drivers of Environmental Behaviour in Manufacturing SMEs and the Implications for CSR

The authors use empirical research into the environmental practices of 31 manufacturing small and medium-sized enterprises (SMEs) to show that ‚business performance’ and ‚regulation’ considerations drive behaviour. They suggest that this is inevitable, given the market-based decision-making frames that permeate and dominate the industry in which manufacturing SMEs operate. Since the environment is a pillar of corporate social responsibility (CSR), the findings have important implications for CSR policy, which promotes voluntary actions predicated on a business case. It is argued that this approach will not alter the behaviour of manufacturing SMEs significantly because CSR practice will be regarded as an optional and costly ‚extra’ affecting core business activity. Consequently, the use and development of existing regulatory structures, providing minimum standards for many activities covered by CSR, remains the most effective means through which the behaviour of manufacturing SMEs will be changed in the short to medium-term. Another feature of the paper is the distinction made between ‚business performance’ and the ‚business case’ argument. Business performance emphasises cost reductions and efficiency whereas the business case accentuates the benefits to shareholders of good practices as their firms become more attractive to stakeholders and society. Manufacturing SMEs␣try to improve business performance because of the pressures placed on them by market-dominated decision-making frames. These frames do not encourage manufacturing SMEs to undertake voluntary actions for the benefit of wider stakeholders and society.David Williamson is Senior Research Fellow in the area of Corporate and Environmental Responsibility at the School of Law, University of Manchester, UK. He has conducted extensive empirical studies into, and written papers on, the environmental behaviour of small and medium sized enterprises. He is also Chair of INDECO, a national body that coordinates sustainable development work on business parks.Gary Lynch-Wood is a Lecturer at the School of Law, University of Manchester, UK. His research focuses on regulation, particularly the impact that regulation has on small and medium-sized enterprises. He teaches a variety of subjects including regulation, environmental law, corporate responsibility and legal methods. He was a Director of the Centre for Research into Corporate Responsibility and the Environment prior to his move to the University of Manchester. John Ramsay is a Reader at the School of Business and Law, Staffordshire University, UK. He has had a number of careers including a decade spent working in the Purchasing Function of a large British component supplier to the European car industry. He teaches a variety of subjects including South East Asian economic development and Negotiation. He is widely published in the Purchasing field with practitioner papers dating back to the 1970s when he was junior buyer, developing in more recent years into academic work in his research area of Buyer–supplier interaction.     

Environmental Management Accounting: A Case Study Research on Innovative Strategy

The aim of this paper is to conduct an in-depth study on environmental management systems developed in the ceramic tiles sector. This study is conceived as an improvement on a previous survey related to an environmental diagnosis of the ceramic tiles sector where some incongruities between environmental explicit speeches and environmental actions were detected. Such incongruities revealed that firms assumed to be highly environmental committed while from facts this commitment was not so high proved. So, it was necessary to introduce case study research methodology to clarify and to understand the reasons of these inconsistencies. The main objectives of our case study research are two. The first one consists in determining the relationship between firms and environment, analysing environmental positions in companies assumed in their environmental strategy and their environmental behaviour reflected in facts, while the second one attempts to establish the role played by the accounting information system in the environmental management systems of the companies in the sector. Our case study research reveals the elaboration of a larger amount of environmental accounting information for internal use than for external one. This fact is due not only to the inexistence of regulations about environmental disclosures in Spain, at that time, but also to the importance of environmental internal accounting information for management which supports the prevalence of decision-usefulness theory in the implementation of environmental management systems.Lecturer of Management Accounting in the Department of Finance and Accounting of the University Jaume I of Castellon (Spain). PhD in Business Management, with a focus on Environmental Management Accounting. Participant in several research funding programmes related to Environmental Management in Spain, Scotland and Guatemala.     

Environmental Dynamism as a Moderator of Familiness and Performance in Mexican SMEs

This research explores how the environmental dynamism affects the relationship between familiness and a family firm’s performance in an emerging economy. To achieve this goal, we used an instrument to measure three familiness theoretical dimensions (process, human, and organizational resources). To collect data, we interviewed owners of family firms characterized as SMEs in México. Contrary to what is expected, our findings suggest that familiness, as a source of competitive advantage for family firms, may be more suitable in stable environments characterized by certainty of conditions. In other words, the effect of familiness on a family firm’s performance diminishes in highly dynamic environments.     

债权治理评价、企业特征与成长性——基于中国中小上市公司的实证研究

债权治理处于公司治理体系的内核,债权治理评价是公司治理系列评价的重要受体。本文在对国内外文献进行评述的基础上,从债权治理视角构建中国中小上市公司债权治理评价指数,并籍此从偿债能力、债务融资、资产期限、债务期限四个基本纬度以及不同企业特征因素等视角对205家中小上市公司样本进行治理状况实证研究。同时,结合中小上市公司成长性评价体系,对两种评价指数进行综合相关性和回归研究。结果显示债权治理状况总体偏低,不同所有制下有较大差异,债权治理水平与公司成长性呈现倒U型关系。高偿债、低债务融资不利于公司成长,债务期限和资产期限结构的不平衡使其对成长性影响不显著。公司规模、质量和实际所得税率是影响债权治理水平和企业成长性的重要特征因素。     

中小企业人力资源管理存在的问题及对策研究

当前,我国中小企业在人力资源管理方面存在的问题,主要有缺乏人力资源战略规划,缺乏完善的人力资源开发和培养体系,人员考核与激励机制不规范等,原因在于中小企业缺乏必备的人力资源管理知识,人才观念落后,缺乏良好的企业文化支支撑等。中小企业做好人力资源管理工作,需要科学构建人力资源管理体系,采取积极有效的人力资源管理战略,以科学规范的人力资源配置来为企业的永续发展服务。同时,在做好人力资源规划、培训与开发、考核与激励的基础上,努力构建发展型的企业文化,坚持以人才为本,重视员工在企业中的价值,从而使人力资源管理发挥最大的效用,促进企业实现持续快速发展。     

The State of Risk Assessment Practices in Information Security: An Exploratory Investigation

Risk in Information Systems Security can be defined as a function of a given threat source's exercising a particular vulnerability and the resulting impact of that adverse event on the organization. Risk management is the process of identifying and assessing risk and taking steps to reduce it to an acceptable level given the costs involved in doing so. The major activity within risk management is the risk assessment process. The objective of this research is to assess the current state of practice in conducting risk assessments for information security policy management. Results from an exploratory survey of U.S. headquartered firms indicate that increased frequency of conducting risk assessments, the use of quantitative measures of likelihood of loss, and more complete asset inventories correspond with higher levels of user satisfaction and perceived usefulness, although many companies choose not to engage in this level of practice or to only go part way. Additionally, respondents reported substantial difficulty in identifying threats and estimating loss, indicating that much can be done to improve the current state of practice.     

我国中小企业发展中的问题与对策研究

本文认为,我国中小企业的总体水平不高,存在着缺乏科学的经营战略、融资难、自身的企业文化阻碍其健康发展、客户关系管理不完善、人员整体素质偏低、管理方法落后及水平低下等问题。要解决这些问题,必须要强化战略管理,结合自身实际,选择“小而精、小而专”战略、经营特色战略、高新技术战略或特许经营战略等;建立适合自身特点的人力资源管理机制,建立科学、合理的薪酬机制,采取股权激励、提供晋升和发展机会等方法留才用才;创建有特色的企业文化,与时俱进,凝聚企业员工;建立健全客户关系管理制度,对有价值的客户采取有针对性的策略。同时,政府也要介入,政府、金融机构与企业协作,为中小企业的健康发展提供便利。     

Impact of Consumer Awareness,Knowledge, and Attitudes on Organic Rice Purchasing Behavior in China

This study examines how Chinese consumers’ awareness, knowledge, and attitudes influences their purchasing behavior for organic rice. The aim is to determine whether regional differences in these factors and in the resulting behavior exist and thereby, to provide the organic rice industry with sufficient information to expand its market and improve profitability. Respondents answered a total of 1,371 questionnaires, whereby 406, 539, and 426 responses came from inland, coastal, and northern regions, respectively. A binary logit regression is applied to analyze the survey data and predict purchasing behavior at the national and regional levels. While the results indicate that consumer awareness, product certification, and product availability factors have a positive impact on the likelihood of purchasing organic rice, the price has a negative relationship with organic rice consumption. Furthermore, the results demonstrate that northern consumers are more likely to buy organic rice than those in inland and coastal regions. In particular, awareness and knowledge factors have a greater influence on purchasing behavior in northern regions. These findings suggest that enhancing consumer awareness of organic rice and providing more purchasing channels could contribute to increasing organic rice consumption.     

From Red to Green: Towards the Environmental Management in the Country in Transition

This paper investigates the driving forces behind the environment-oriented management in Slovenia, a country in transition. The study focuses on attititudes of managers towards different aspects of the concern for the environment, the most important sources of pressure on companies for better environmental performance, the potential conflict between environmental and other business goals, and perception of barriers to the environmentally responsible behaviour of a company. The study uncovers a strong belief that the government is responsible to prevent damage caused to the environment by industry.     

An Empirical Taxonomy of Supply Chain Management Practices

We develop an empirical taxonomy of supply chain management (SCM) practices grounded in the capability‐based view. Three groups—transactional SCM, translational SCM, and relational SCM—were identified using cluster analysis of data collected from over 200 U.S. manufacturing firms. We explain the differences among these groups and their relationship to improvements in supplier and buyer performance. Finally, we discuss implications for research and practice in SCM.     

法制、融资环境与中小企业竞争策略的选择--来自中国东、中、西部七省市的调查分析

本文利用2001年北京、辽宁、江苏、浙江、广东、湖北、云南七省市中小企业的问卷调查数据,在控制地区、所有制和行业变量的情况下,对影响中小企业竞争策略选择的制度环境因素进行了实证分析.结果显示,中国中小企业竞争策略选择中的"价格策略"倾向与企业所处的法制环境、融资环境的健全与完善程度之间存在着显著的负相关性,从而证实了本文所提出的假说:中小企业所处的法制环境越健全、资金环境愈好,则企业越不倾向于采用价格策略,而企业所处的市场环境、信用环境和社会环境对企业竞争策略选择的影响却并不是完全确定的.     

我国医药行业上市公司环境信息披露的实证分析

随着"绿色观念"的兴起,越来越多的公众关注企业的环保政策,充分披露环境信息是现代企业发展的迫切需要。采用统计分析方法对医药行业上市公司环境信息披露现状进行了实证研究,并在此基础上,从企业面临的内部和外部环境建设角度,对建立和完善我国医药行业环境信息披露体系提出了几点建议。