多平台电子共建精确效能型社会保障

随着社会保障覆盖面的急剧扩大,社保经办机构的业务经办效率面临严峻挑战。电子社保能够显著提升社保经办机构的政务效率。随着人们对便捷的依赖,电子社保手机化是社会保障未来发展的必然趋势。进一步结合各终端而形成的终端社保,是社会保障信息化的最终形态。     

西方城市社会地理学主要理论及研究的意义——基于空间思想的分析

回顾了西方城市社会地理学研究发展的历程,从马克思主义学派的新马克思主义、新韦伯主义,到吉登斯结构理论、后现代主义再到女性主义理论研究,对西方城市社会地理学七十年代以来的研究进展进行了综述.最后就城市社会地理学在中国的研究意义进行了探讨.     

农民工的社会网络变迁

采用系统模式研究了进城农民工的社会网络重构过程,指出随着谋生方式由农业生产向非农产业的转移,进城农民工正在逐步建立起以业缘关系为基础的新的社会纽带,并使之成为其社会网络的重要组成部分.这些由进城农民工一手构建的社会关系网络正在成为他们在城市生活中赖以生存和发展的重要资本.     

企业社会责任会计报告设计

文章对目前我国企业社会责任报告披露方面存在问题进行分析的基础上,基于会计方法与理论对企业社会责任报告进行设计。提出了以会计理论与方法为基础的企业社会责任报告体系,设计出社会责任报告样表并详细说明如何进行填制,具有可操作性。     

The symbiosis of entities in the social engagement network: The role of social ventures

Social entrepreneurship is increasingly recognized as a mechanism for creating social and economic value. By applying population ecology, resource dependency and resource-based view perspectives, this paper develops a conceptual model to provide greater insight into how social entrepreneurship ventures collaborate with other organizations in a network to fulfill resource requirements. Through this process social ventures address unmet social needs to create value which leads to the development and growth of individuals, communities, and regions. Using a large city's economic development actors involved in small business promotion as test cases, this exploratory study illustrates that social ventures effectively acquire resources from the primary social engagement network actors: corporations, governments, and other social ventures. The framework introduced in the paper provides a means by which to better understand the context in which relevant social engagement players in a network exist and the synergies that they can develop.     

论我国社会责任审计

随着社会责任会计的兴起并日益受到重视,社会责任审计也应运而生。如何在我国建立切实可行的社会责任审计成为学者讨论的话题。本文首先从企业“社会责任”的提出,并针对SA8000的实施,提出我国企业实行社会责任审计的紧迫性;然后对社会责任审计产生的经济基础和价值基础进行分析研究,探讨了社会责任审计的研究范围;最后提出了在我国实施社会责任审计的构想。     

社会主义:混合经济,社会公正和社会所有

马恩经典作家所描述的“未来社会”是与两个等式相联系的 ,即 ,资本主义 =私有制 =市场经济 ,社会主义 =公有制 =计划经济 ,而邓小平理论则对这两个等式作了实质性的修改。按照邓小平理论和中国改革开放 2 0年的实践 ,社会主义可以用这一等式表述 :社会主义 =混合经济 +社会公正 +社会所有。混合经济是社会主义在经济上的表现形式 ,它是“看不见的手”与“看得见的手”的有机结合 ,包含有市场经济一般特征和内容 ;社会公正是社会主义的本质特征 ,离开了社会公正 ,也就没有社会主义 ,社会公正包括公平的价值观和高度的民主政治 ;社会所有是社会公正的基础 ,也是社会主义的基础 ,包含以下三层意思 :个人积累的财富很大一部分转化为社会所有 ,社会每个成员可以充分享受社会财富的积累给个人带来的好处 ,生产资料以个人所有的集合体形式出现。中国的社会主义实践正在不断丰富和深化上述认识。     

How Do Strengths and Weaknesses in Corporate Social Performance Across Different Stakeholder Domains Affect Company Performance?

The existing research on corporate social responsibility (CSR) has largely focused on the positive aspect of corporate social performance (CSP) and company performance (CP) and ignored the relationship between actions that would qualify as negative CSP (or weakness in CSP) towards a stakeholder group and company performance. Using data from the KLD collected over a three‐year period, this study examines the relationship between both CSP weaknesses and strengths and CP across individual stakeholder domains. Results of the study suggest that strengths in CSP related to primary stakeholder domains are associated with superior company performance. However, this relationship is tenuous, at best, in the case of the secondary stakeholder domain. As for weaknesses in CSP, the results suggest that if a firm performs poorly in meeting the expectations of one or more stakeholders it is penalized in the form of poor performance. This finding generally holds true for both primary and secondary stakeholders. Implications of these findings for public policy and businesses planning to address social issues are discussed. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment     

国际社会保障发展趋势及北京的战略选择

从国际社会保障基本概念的变化和整体发展趋势出发,结合北京建设世界城市的具体实际,充分考虑发展中大国首都实际,提出了未来20年北京社会保障发展的目标、特点等战略安排。认为未来北京的社会保障体系应该在保基本、广覆盖的基础上,优化层级设计,体现一体化原则。     

转型时期广州城市社会问题探析

在分析社会转型基本涵义的基础之上,以广州市为例,通过问卷调查指出:贫富分化、流动人口、就业压力、社会责任感下降、城乡文化整合等,是转型时期城市社会面临的主要问题,并对如何维持城市社会未来的健康发展提出了个人建议.     

The Contingent Effects of Social Network Sparseness and Centrality on Managerial Innovativeness

Prior research has highlighted that network sparseness and network centrality enhance innovativeness through access to information and influence, respectively. We advance this perspective by exploring the extent to which individual actions are needed to mobilize information and influence accessed through social networks, and whether such information and influence would mutually reinforce to enhance managerial innovativeness. Our findings found partial support for the idea that actions are needed to actualize potential resources embedded in social networks, as centrally positioned managers enjoy higher innovativeness when they engage in ambassador activities. We also found that advice network sparseness and advice network centrality had independent, not interactive relationships with managerial innovativeness, suggesting that they offer distinct routes to achieving managerial innovativeness. Overall, our research clarifies the relationships of two important social network attributes on managerial innovativeness, and also sheds new light on how managerial action matters in realizing social network advantages for innovative ends.     

Can Corporate Social Responsibility Lead to Social License? A Sentiment and Emotion Analysis

The term social license (SL) refers to the acceptance or approval by a community of a company's presence. It is generally assumed in the literature that effective corporate social responsibility (CSR) actions will lead to an SL. In this study we examine the CSR-SL relationship at the local community level and establish boundary conditions on the effectiveness of local CSR in creating an SL. Using consent-based micro-social contract theory, we theorize that commitment to local CSR improves the level to which a local community grants an SL to a multinational corporation (MNC), but the impact is moderated by the global legitimacy of the parent company, the nature of institutions in the host country, and the degree of polarization within the focal community. Based on 3696 articles regarding 43 global mining MNCs operating in 523 local communities between 2008 and 2020, we use natural language processing and sentiment analysis to evaluate the degree to which a local community grants an SL. Our empirical evidence indicates that local CSR does positively influence the granting of an SL, but the effect is reduced when there is strong rule of law or high community polarization and increased when the focal firm has strong global legitimacy.     

德鲁克社会管理理论及其对我国现阶段的启示

以自由的功能性社会、生态性社会系统、创新性社会管理等基本范畴建构起来的德鲁克社会管理理论,既彰显了德鲁克宏富的学科背景和学术功底,又反映了德鲁克超越技战术层面的宏观战略管理理念.分析、解读德鲁克社会管理思想,对于推进当代中国社会管理创新工程具有重大理论借鉴意义.     

The pros and cons of rewarding social responsibility at the top

Overemphasis on financial performance criteria to award incentives for CEOs has often been mentioned as one of the main culprits behind recent corporate scandals. In response, there is a growing chorus for inclusion of social performance criteria in the design of executive compensation schemes. To date, however, very little is known about the true benefits of this practice. This article critically discusses the potential advantages and pitfalls of this recommendation. © 2009 Wiley Periodicals, Inc.     

如何加快建立覆盖城乡居民的社会保障体系

社会保障是基本的民生问题,是构建社会主义和谐社会的基础性工程。从我国社会主义初级阶段的基本国情出发,根据我国国民经济和社会发展的要求,针对当前我国社会保障体系建设中存在的城乡社会保障发展不平衡、社会保障立法工作滞后、社会保障流动性差、社会保障资金管理混乱等问题,提出建立与完善社会保障管理体制、坚持统筹规划,实现城乡社会保障协调发展、加快社会保障立法进程。     

Leveraging the social welfare chain to provide resilience during disaster

Due to the rampant increase in disasters globally, resilience in supply chain and logistics is receiving greater research attention in various parts of the world. This paper considers the role and contribution of social welfare supply chains in providing resilience. This is a causal phenomenon which has been studied through an exploratory research by building a framework from extant literature, a case study on an Indian non-governmental organization and tested through a social network analysis. We show how in the wake of a disaster, these social welfare supply chains become enablers. The paper provides an inkling into how to improve community resilience in times of disaster. Further, we show how these supply chains use social cohesion embedded in the structure to provide efficiency, diversity and adaptability, thereby bringing resilience into the supply system. Another contribution of this study is the use of visualisation and analysis of social media representation tools for social network analysis in operations.     

Bonding and Bridging Associational Social Capital and the Financial Performance of Local Authorities in Israel

Abstract

This study explores whether bridging and bonding social capital differ in their impacts on government performance at the local level and the extent to which these impacts vary between localities exhibiting differing socioeconomic resources. The study is based on an analysis of 256 local authorities in Israel. The findings show that bridging and bonding social capital do differ in their respective effects on government performance and that the nature of the relationship of each type of capital with government performance varies by the community's socioeconomic profile. Poor communities with high densities of bridging social capital were characterized by lower deficits as a percentage of total municipal budgets, more accurate expenditure forecasts and greater spending on services per capita.     

企业社会责任与财务绩效相关性研究

近年来社会责任问题受到了社会的普遍关注,本文通过对利益相关者理论演进过程的分析,提出了利益相关者模型。在此基础上,选用内部和外部主要利益相关者的财务数据,分等级评分衡量企业社会责任绩效表现,并选用盈利能力和成长能力指标衡量财务绩效进行实证研究,证明了企业社会责任和财务绩效存在正相关关系。     

The Financial Effects of Uniform and Mixed Corporate Social Performance

Firms typically present a mixed picture of corporate social performance (CSP), with positive and negative indicators exhibited by the same firm. Thus, stakeholders' judgments of corporate social responsibility (CSR) typically evaluate positives in the context of negatives, and vice versa. Building on social judgment theory, we present two alternative accounts of how stakeholders respond to such complexity, which provide differing implications for the financial effects of CSP: reciprocal dampening and rewarding uniformity. Echoing notable findings on strategic consistency, our US panel study finds that firms that exhibit uniformly positive or uniformly negative indicators in particular dimensions of CSP outperform firms that exhibit a mixed picture of positives and negatives, which supports the notion that stakeholders' judgments of CSR reward uniformity.     

Approaches and perspectives in social and environmental accounting: an overview of the conceptual landscape

In recent years there has been a marked resurgence of interest in the areas of corporate social responsibility (CSR) and social and environmental accounting (SEA) among business, governments, public policymakers, investors, unions, environmentalists and others. While at one level there appears to be widespread agreement that CSR and SEA are worthy topics of attention, different groups have very different understandings of these fields. This article provides an analysis of these differences by comparing three broad approaches to SEA: the business case, stakeholder‐accountability and critical theory approaches. It also responds to concerns a number of commentators have expressed regarding the current dominance of ‘business case’ perspectives. While not seeking to impose on readers a ‘correct’ way of viewing SEA and CSR, exposure to competing perspectives is viewed as one way of challenging us to think more reflectively about the frames available to us and their implications for the social realities we construct, embed or seek to change. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.