Factors that Drive Chinese Listed Companies in Voluntary Disclosure of Environmental Information

Based on the institutional theory, this article attempts to examine two consecutive questions regarding the impact of various factors on corporate decision in environmental information disclosure (EID): (1) whether or not to disclose; and (2) the level of disclosure. The relevance of these factors is empirically tested using data collected from publicly listed manufacturing companies from 2006 to 2008 in China. Some interesting findings appear. We find that firms that are state-owned, those that operate in environmentally sensitive industries, those having more industrial peers engaged in EID, and those with better reputation are more likely to disclose environmental information. When it comes to the content of EID, variables that attempt to capture external institutional pressures exhibit either no or weak explanatory power. Only the variable of organizational image and reputation is demonstrated to have a significant impact on both the act and the content of EID. This study provides a snapshot of the dialogues between constituencies in the organizational field and EID development.     

企业业绩组合、企业业绩差异与中报披露的时间选择--管理层的组合动机和信息操作行为

本文对中国上市公司中报和年报数据进行假设检验，以考察企业业绩组合、企业业绩差异与中报披露时间选择之间的关系。本文得出的研究结果认为上市公司管理层在中报披露和预约披露中可能存在信息操作，同时由于管理层的组合动机和信息操作行为，扭曲了年报和中报的披露时间安排。本文证实企业业绩组合、企业业绩差异对中报披露的时间选择有显著影响。     

The Influence of Environmental Knowledge and Values on Managerial Behaviours on Behalf of the Environment: An Empirical Examination of Managers in China

This study explores linkages between what Chinese managers generally know about environmental issues, how strongly they value environmental protection, and different types of behaviours/actions they may take within their organizations on behalf of the environment. From a sample of 305 managers in Guangzhou and Beijing, it was found that both environmental knowledge and values are more predictive of more personal managerial behaviours, such as keeping informed of relevant company issues and working within the system to minimize environmental impacts, than more overt behaviours. Moreover, for these more personal actions, environmental knowledge and values were found to have both main and interactive effects. By comparison, it was found that both environmental values and knowledge had additive effects on managerial tendencies to initiate new programs within their domain of responsibility. Only environmental values was found to have a modest influence environmental advocacy.     

中国城市退休老人参与老年大学的影响因素研究

利用“2000年中国城乡老年人口状况一次性抽样调查”和“2010年中国城乡老年人口状况追踪调查”数据,分析城市老年大学的供给和参与的变化情况.中国城市老年大学存在参与不足的现象.进一步探讨生物属性、经济属性和社会属性对城市退休老人参与老年大学的影响.城市退休老人是否参与老年大学与其自身的心理状况、经济条件、社会属性均有显著关系,精力充沛、经济条件越好、受教育程度较高、党政机关/事业单位、帮助子女料理家务、愿意走出家门接触新鲜事物、喜欢结交朋友、邻里互动频率越高以及子女孝顺的城市退休老人参与老年大学的可能性更高.     

不同基金组织形式下管理人行为的博弈分析

建立了基金管理人与投资者之间的不完全信息动态博弈模型,用以说明不同基金组织形式下基金管理人行为选择的差异。研究认为管理人的行为选择是其相机抉择的结果,开放式基金制度是否对管理人有更强约束力,取决于监督机制、声誉机制、管理人收入方案等因素。在模型分析的基础上,提出了减轻管理人机会主义行为的制度设计方案。     

我国农村老年人体力活动状况及其环境影响因素研究

了解我国农村老年人体力活动状况及其影响因素,对于提高农村老年人自理能力和减轻养老负担具有重要意义.依据对现有文献资料的分析,基于2011年中国健康与养老追踪调查基线数据,通过广义分层线性模型等数理统计分析方法,讨论了我国农村老年人体力活动状况与其个人特征关系,并重点探讨村庄环境因素对农村老年人体力活动水平的影响.我国农村老年人在自身层次上,年龄、受教育程度、婚姻状况、自评健康状况、年轻时期自评健康状况、自身活动能力、自评生活水平等与其体力活动水平显著相关;在村庄环境层次上,老年人的居住地类型、村庄道路整洁程度,以及农贸市场是否在本村等与农村老年人体力活动水平显著相关,此外,室外健身场所对农村老年人体力活动水平也有较大统计关联关系.在我国农村地区要推广积极的生活方式,特别应注重加强农村环境对老年人的友好和宜居性建设,从而有效促进老年人积极进行体力活动,提高自身健康水平和生活自理能力.     

人口因子对中国社会政策的影响

本文引用有关预测资料 ,探讨了人口因子对中国跨世纪的生育政策、就业政策、教育政策和卫生政策的影响 ,并提出了相关的政策见解     

中国环境质量影响因素实证研究

环境问题是全人类关注的一个重要议题，因此，探讨环境质量变化的影响因素就具有了理论价值和实际意义。对影响环境质量变化的诸多因素作理论分析与实证检验，研究结果表明：GDP对废水排放总量呈显著的正向影响；工业废气排放总量正处于经济结构作用的上升阶段；工业能源消耗增加工业固体废物的产生量，污染治理投资的增加会减少工业固体废物的产生量；工业增加值、工业能源消耗对工业二氧化硫的影响是非线性的；增加污染治理投资是减少烟尘排放的有效方式；节能和加大污染治理投资是减少工业粉尘排放的有效选择。     

Information Systems Enacted Capabilities and Their Effects on SMEs' Information Systems Adoption Behavior

Studies show that information systems (IS) adoption behavior is dependent on well‐defined characteristics. However, firms must also be enabled for use and ultimately utilize IS. This study develops a model of how IS enacted capabilities of small‐ and medium‐sized enterprises (SMEs) affect IS enablement through perceived net benefits and attitude. Follow‐up interviews with chief executive officers (CEOs)/owners of SMEs indicated that IS enacted capabilities play an integral part in determining the extent to which SMEs become enabled and utilize IS. Top management IS skills and knowledge and trust in trading partners dominate the effect on perceived net benefits at the enablement stage.     

中国对外反倾销影响因素研究

利用1999-2009年中国对外反倾销申诉数据,本文运用Logit模型和经典线性模型,实证测量了行业企业单位数、全部从业人员年平均数、总资产贡献率、资本密集度、工业成本费用利润率、竞争力指数、进口渗透率,对中国对外反倾销行为在发起阶段的影响程度,提出行业企业单位数、总资产密集度和进口渗透率是发起反倾销申诉的重要影响因素,进口渗透率和全部从业人员年平均是影响申诉频率的主要因素。     

Factors Impacting Ethical Behavior in a Chinese State-Owned Steel Company

This study examines factors impacting ethical behavior of 208 employees of a Chinese state-owned steel company. Only rules climate had a significant impact on ethical behavior of respondents. Other ethical climate types such as professional, caring, instrumental, independence, and efficiency did not impact ethical behavior of respondents. Ethical behavior of peers, ethical behavior of successful managers, and overclaiming had a significant impact on ethical behavior of subjects.     

The Influence of Selected Factors on the Perceptions of Managers of Small Business Firms Regarding Legal Firms

Abstract

The South African service provider is faced with an increasingly turbulent and complex competitive environment (Griffith & Rust, 1997:109-116). Factors that impact specifically on the environment of service firms (such as the providers of legal services) include the growing importance of consumerism and a drastic increase in competition (Harrel & Fors, 1992:299-306).

The latter factor has a number of causes, amongst others, a stagnating economy (Griffith & Rust, 1997:109-116). A factor that impacts directly on the growing competition amongst providers of legal services is the increase in law graduates and commensurate increase in qualified attorneys and advocates entering the market. Figures supplied by the Law Society of the Cape of Good Hope and the Law Society of the Transvaal indicate an increase in excess of 50% in the number of practising attorneys in both the former provinces of the Cape and Transvaal between the years 1990 and 1997.

This article presents an exploratory study establishing the relative value attached by small business in South Africa to certain factors, inter alia advertising and location, pertaining to firms providing legal services. A better understanding of the importance of these factors will assist legal firms to improve service delivery thereby improving profitability.     

生态旅游者的环境态度与行为研究

当前,生态旅游已经成为世界旅游业发展的热点,其主体生态旅游者的环境态度与行为研究显得尤为至关重要。以南京市钟山风景区为例,通过问卷调查的方式,对生态旅游者的旅游态度与旅游行为进行调查研究,探讨生态旅游者的态度与行为在目前我国生态旅游发展背景下所呈现出的特点,并根据调查结果,对旅游景区的经营管理提出建议:即对生态旅游者进行市场细分,增加景区内环境标识牌,为游客提供实践机会,保持景区的"原始性",培养潜在的生态旅游者,等等。     

E时代的新型人才--非线性编辑

21世纪已经迈入了IT时代,随着各大高校扩大招生,市场上有关IT行业、经济管理、新闻传媒等的高尖人才似乎已渐渐趋于饱和状态。     

企业社会信息披露与环境信息披露对市场质量影响的实证分析

文章以2009-2011年中国上市公司披露的社会责任报告为研究样本,将企业披露的社会责任信息区分为环境信息与社会信息、定量的和经济相关的“硬”信息与定性的和经济无关的“软”信息,运用事件分析法,通过比较社会责任信息披露前后股票市场波动性与流动性的变化来检验不同类型的社会责任信息在我国资本市场中发挥的作用.研究表明:社会责任信息披露评级越高,股票的波动性下降越多,而流动性上升越大;环境信息与社会信息都是企业社会责任披露必须同时涵盖的内容,在降低信息不对称中的作用是相互补充的;相较于“软”社会责任信息,“硬”社会责任信息更有助于提升市场的透明度.     

The Effects of the Perceived Behavioral Integrity of Managers on Employee Attitudes: A Meta-analysis

Perceived behavioral integrity involves the employee’s perception of the alignment of the manager’s words and deeds. This meta-analysis examined the relationship between perceived behavioral integrity of managers and the employee attitudes of job satisfaction, organizational commitment, satisfaction with the leader and affect toward the organization. Results indicate a strong positive relationship overall (average r = 0.48, p<0.01). With only 12 studies included, exploration of moderators was limited, but preliminary analysis suggested that the gender of the employees and the number of levels between the employee and the manager are potential moderators of the relationship. In the current sample of studies, country where the research was conducted did not seem to have any moderating effects. In addition to suggesting further investigation of potential moderators, we call for research that examines the relationship between behavioral integrity and outcomes that include individual behavior and organizational performance.     

The Effects of the Dark Triad on Unethical Behavior

In the wake of a series of corporate scandals, there has been a growing call for authentic leadership in order to ensure ethical conduct in contemporary organizations. Authentic leadership, however, depends upon the ability to draw a distinction between the authentic and inauthentic leader. This paper uses Deleuze’s discussion of Platonism as a point of departure for critically scrutinizing the problem of authenticating the leader—drawing a distinction between authentic and inauthentic leaders. This will be done through a reading of Bill George’s book Authentic Leadership. Informed by Deleuze’s inverted Platonism, the paper challenges the practice by which authentic leaders are distinguished from inauthentic leaders. In conclusion, the paper suggests that an adequate concept of authentic leadership should consider how ethics can occur when the authentic leader is able to critically reflect his or her own value-commitments.     

Internet Technologies in China: Insights on the Morally Important Influence of Managers

Within Science and Technology Studies, much work has been accomplished to identify the moral importance of technology in order to clarify the influence of scientists, technologists, and managers. However, similar studies within business ethics have not kept pace with the nuanced and contextualized study of technology within Science and Technology Studies. In this article, I analyze current arguments within business ethics as limiting both the moral importance of technology and the influence of managers. As I argue, such assumptions serve to narrow the scope of business ethics in the examination of technology. To reinforce the practical implications of these assumptions and to further illustrated the current arguments, I leverage the recent dialog around U.S. Internet technologies in China. The goal of this article is to broaden that which is morally salient and relevant to business managers and business ethicists in the analysis of technology by highlighting key lessons from seminal STS scholars. This article should be viewed as part of a nascent yet burgeoning dialog between business ethics and Science and Technology Studies – a dialog that benefits both fields of study.     

环境成本信息披露的国际比较及启示

随着可持续发展理念的深入,企业的利益相关者开始关注企业对环境受托责任的履行情况,越来越多的跨国公司开始披露企业的环境成本。依据环境成本信息披露的相关国际标准,弄清国外企业披露环境成本信息的方式与内容,同时为我国企业环境成本的信息披露与国际接轨采取相应措施。     

政治关联、环境信息披露与环境业绩——基于中国上市公司的经验证据

"紫金矿业"事件引发了众多媒体对政治关联环境效果的关注,一般认为政治关联是导致紫金矿业环境业绩持续低下与环境信息披露不足的主要原因之一。但此结论是否具有普遍性需要进行深入研究。通过使用上市公司研究样本,具体验证政治关联对环境业绩与环境信息披露的影响,结果表明,政治关联与环境业绩低下没有显著的关系,但对环境信息披露具有显著的负向影响。