区域环境金融发展研究——以江苏省为例

区域环境金融日益受到国家重视.以江苏省为例,其在发展路径中曾遇到一些障碍,如排污权交易体系存在缺陷,绿色信贷发展受限,等等.有鉴于此,应大力推广排污权交易,加速发展绿色信贷,加快完善环境污染责任保险,提高环保投融资效率,建立相应的法律法规体系,加大财政支持力度,促进其健康、有序成长.     

Psychopathic Leadership A Case Study of a Corporate Psychopath CEO

This longitudinal case study reports on a charity in the UK which gained a new CEO who was reported by two middle managers who worked in the charity, to embody (respectively) all or most of the ten characteristics within a measure of corporate psychopathy. The leadership of this CEO with a high corporate psychopathy score was reported to be so poor that the organisation was described as being one without leadership and as a lost organisation with no direction. This paper outlines the resultant characteristics of the ensuing aimlessness and lack of drive of the organisation involved. Comparisons are made to a previous CEO in the same organisation, who was reportedly an authentic, effective and transformational leader. Outcomes under the CEO with a high corporate psychopathy score were related to bullying, staff withdrawal and turnover as effective employees stayed away from and/or left the organisation. Outcomes also included a marked organisational decline in terms of revenue, employee commitment, creativity and organisational innovativeness. The paper makes a contribution to both leadership and to corporate psychopathy research as it appears to be the first reported study of a CEO with a high corporate psychopathy score.     

An Empirical Study of Environmental Awareness and Practices in SMEs

With increasing awareness of environmental issues, there has been rising demand for environmental-friendly business practices. Prior research has shown that the implementation of environmental management practices is influenced by existing and potential stakeholder groups in the form of external pressures from legislators, environmental groups, financial institutions and suppliers, as well as internally by employees and owner/manager attitudes and knowledge. However, it has been reported that despite business owner/managers having strong “green” attitudes, the level of implementation of environmental-friendly practices is low. In order to explore the connection between pressures for improved practices and the management actions taken, this article examines how influence from various stakeholders is related to awareness of environmental issues, and how this awareness relates to actions taken within the businesses to reduce the environmental impact of their operations. The results indicate that legislation does result in general environmental awareness, and that organizations are then willing to␣change their business processes and environmental strategies. However, despite their actions they have little awareness of the benefits that might arise from cost reductions from their environmental-friendly practices. Those influenced by their suppliers act to reduce waste, but do not put into place formal environmental management systems, or use environmental messages to market their goods or services. Nevertheless, it can be argued that they have a real commitment to environmental issues, as evidenced by a willingness to voluntarily contribute to environmental organizations.     

Environmental Consciousness and the Business Curricula:

No abstract available for this article.     

中小企业中介组织发展的对策探究

中小企业的发展,不仅需要政府的金融、财政等方面的政策支持,也需要社会中介组织从教育培训、管理咨询、市场营销、技术开发和法律支援等方面提供的中介支持,中介机构支持与政府的政策支持是并行不悖的.本文通过对为中小企业服务的中介组织中存在问题的分析,进一步提出发展中小企业中介组织的对策.     

The Action Logics of Environmental Leadership: A Developmental Perspective

This article examines how the action logics associated with the stages of consciousness development of organizational leaders can influence the meaning, which these leaders give to corporate greening and their capacity to consider the specific complexities, values, and demands of environmental issues. The article explores how the seven principal action logics identified by Rooke and Torbert (2005, Harvard Business Review 83(4), 66–76; Opportunist, Diplomat, Expert, Achiever, Individualist, Strategist and Alchemist) can affect environmental leadership. An examination of the strengths and limitations of these action logics reveals the relevance of the so-called post-conventional stages of consciousness to the recognition and effective management of complex environmental issues. Suggestions are also made for promoting organizational contexts conducive to the development of a post-conventional environmental leadership.     

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.     

Socially Responsible Investors and the Microentrepreneur: A Canadian Case

Socially responsible investors buy financial securities with two goals: to make a market-based return, and to make companies act in a more socially responsible way. Most research on socially responsible investment deals with investing in stocks traded on major exchanges. We add the case of loaning small amounts of funds to microentrepreneurs through a discussion of a particular case. The case is that of Calmeadow which, in conjunction with the Royal Bank of Canada, set up a microlending project in rural Nova Scotia (Canada). Using Hirschman’s analysis of “exit” and “voice”, we show that while socially responsible investors may make market-based returns for their investments in stocks traded on major exchanges, they have no effect on corporate behaviour because their action consists of exit, and they are easily replaced by other investors. They attain their first goal but not their second. On the other hand, in the Calmeadow/Royal Bank of Canada case, we see that those who lend money to microenterprises can more easily use voice. The relative power difference between the lender and the microentrepreneur enables the lender to make the microentrepreneur act in a more socially responsible way, although only marginally. But because of the market imperfections existing in this case (the very high transactions costs associated with administering small loans), the lender concluded it could not attain a market rate of return. In this case, then, the lender attained its second goal but not its first.     

科技型中小企业开放式技术创新模式——以辽宁省为例

科技型中小企业是区域创新体系中最具有创新动力、创新能力和成长优势的企业,辽宁省科技型中小企业创新能力在不断增强的同时,还存在着企业内的资金、人才、信息和政策等资源不足的问题,企业现有资源不能与企业的可持续创新要求匹配.基于开放式创新理论和辽宁省的实际,辽宁省的科技型中小企业应与金融机构、用户、供应商、行业相关企业以及科技中介机构和技术标准机构等创新源合作,为企业实现可持续创新提供资源支持.     

跨境电商中小型企业 客户分类管理及跟进策略 ——以阿里巴巴国际站平台为例

随着外贸企业互联网转型,跨境电商中小型企业不断涌现。外国客户大小不一、各式各样,跨境电商中小型企业如何有效维护客户关系至关重要。目前,90%以上跨境电商中小型企业对客户采用分级管理。以阿里巴巴国际站平台为例,应重视客户分类分级管理,对客户实施"区别对待,精准营销",根据客户类别的特点、诉求点、交易习惯等进行分级,针对不同客户提出不同的跟进策略,从而提高跨境电商中小企业客户成交率,促进跨境电商中小型企业快速稳健发展。     

Voluntary Cost-Sharing for Environmental Risk Reduction: A Pollution Abatement Case Study

This paper develops the notion of voluntary cost-sharing as a paradigm for ameliorating pollution: polluters and sufferers can choose to share the costs of pollution abatement and participate together in reducing pollution. If both polluters and sufferers each care about the state of the environment but have limited resources, the issue is one of optimality: a better level of environmental quality could be achieved if polluters and sufferers in a locale share costs of abatement. An example—nitrogen pollution due to fertilizer for food—is used to demonstrate that a preferred outcome can be obtained with cost sharing among polluters and consumers as compared to a “Polluter Pays” outcome. Input taxes and ambient subsidies or taxes are also relevant policy tools with cost-sharing.     

Mamut：Case Study on How Foreign SMEs Penetrate into the Chinese Market

As one of the largest producers of bakery goods in Poland, the Mamut Bakery and Pastry Coopertaive Plants (Mamut) has been active in the Chinese market since 2005. United China Consultants Ltd.(UCC) signed a contract with Mamut in 2006 to become its marketing adviser and help introduce its products into China. 1.The Problems and Barriers Mamut Faced in 2005     

International Expansion of SMEs: The Inducascos Case

While small and medium enterprises contribute to gross domestic product, generate crucial employment, and improve socio-economic development, unfortunately the literature on the internationalization processes of these companies remains timid and inconsistent. The following study seeks to analyze the international expansion of the Colombian company Inducascos. The research follows the structure of a case study including literature analysis and secondary data of the Colombian industrial market and Inducascos. Challenges, opportunities and learning process of the organization related to its international expansion and set out, seeking to contribute to the existing studies in international business.     

Role Uncertainty Among Canadian Sales Marketing Executives:

Role uncertaintly has particular relevance to the performance of the sales marketing executive. This study examines the role uncertainty construct utilizing Singh and Rhoads' molecular measures. The findings in this study demonstrate the applicability of Singh and Rhoads' measures for role uncertainty for cross-cultural use. The paper concludes with some research and managerial implications of the findings in this study.     

Benevolent Leadership: Conceptualization and Construct Development

This research examines benevolent leadership and makes three key contributions to organizational research. The first contribution is a theoretical one; the development of a theory-grounded conceptual model of benevolent leadership based on four streams of creating common good in organizations: morality, spirituality, vitality, and community. The second contribution is the development of an instrument (Benevolent Leadership Scale) to measure the construct of benevolent leadership. This scale is composed of four dimensions: Ethical Sensitivity, Spiritual Depth, Positive Engagement, and Community Responsiveness. The third contribution is of empirical nature: the exploration of potential outcomes of benevolent leadership in organizations, affective commitment, and organizational citizenship behavior.     

International Strategy Formation in Small Canadian High-Technology Companies– A Case Study Approach

For some companies, especially in the high technology sector, internationalisation is no longer a matter of choice, but of necessity. This paper explores the strategy development patterns of internationalising small high-technology companies in an environment where windows of opportunity close quickly. Findings from in-depth interviews suggest that emergent strategies within or outside established networks are likely to trigger small high-technology companies' initial internationalisation. Further overseas expansion is constrained by resource availability. This study demonstrates that internationalisation is an iterative process that happens in a holistic way much more than a systematic one. Rather than trying to fit small and medium enterprises' (SMEs') internationalisation patterns into a stage model, managers and policy-makers should recognise the importance of networks. Training and programs could, therefore, help identify strategic networks of importance for the companies and assist them in both contributing and taking advantage of these.     

Leadership and Change: The Case for Greater Ethical Clarity

This article addresses the relationship between the ethics underpinning leadership and change. It examines the developments in leadership and change over the last three decades and their ethical implications. It adopts a consequentialist perspective on ethics and uses this to explore different approaches to leadership and change. In particular, the article focuses on individual (egoistic) consequentialism and utilitarian consequentialism. The article argues that all leadership styles and all approaches to change are rooted in a set of values, some of which are more likely to lead to ethical outcomes than others. It also argues that all stakeholders in an organisation have a role to play in ensuring ethical outcomes. It concludes that in order to achieve sustainable and beneficial change, those who promote and adopt particular approaches to leadership and change must provide greater ethical clarity about the approaches they are championing.     

环境审计及我国环境审计发展探讨

环境审计在我国起步较晚 ,社会各界对环境审计的认识和实施也不统一。环境审计并不是一种新类型的审计 ,它在内容上只是其它类型审计的延伸。我国政府、审计界和企业应转变观念 ,重视环境审计 ,并从审计组织职责分工、环境会计建设、审计队伍建设等方面入手 ,发展我国环境审计。