粮食生产对生态碳汇的影响研究

[目的]协同推进粮食安全与碳中和目标是当下中国的核心议题,但粮食生产对生态碳汇的影响尚不明确,文章尝试梳理粮食生产影响生态碳汇的作用机理,并实证甄别粮食生产影响生态碳汇的净效应。[方法]构建粮食生产影响生态碳汇的分析框架,利用2000—2017年中国县域面板数据,采用双向固定效应模型进行实证检验。[结果]基准分析表明,粮食生产对生态碳汇总量具有显著正向影响。异质性分析表明,复种指数的适度提升有助于发挥粮食生产的碳汇效应;相较于西部和东北地区,东部和中部地区粮食生产的碳汇效应更大。[结论]应重视粮食生产的碳汇属性,通过耕作制度调整等手段加强土壤保护,挖掘粮食生产的碳汇潜力;优化陆地绿色植被空间布局,降低农地、林地和草地等不同绿色植被碳汇的潜在冲突;基于区域差异,制定具有区域针对性的粮食安全与碳中和协同行动方案。     

公司治理与会计信息质量关系文献述评

公司治理一直是国内外法学界和经济学界的理论研究热点,会计信息质量的研究同样是会计学界的关注点。研究表明,充分、完善的会计信息系统在减少信息不对称、控制逆向选择及限制道德风险方面发挥着重要作用,会计信息与公司治理两者之间存在着天然联系。本文在对有关文献进行梳理的基础上,界定了公司治理和会计信息质量的概念,对公司治理和会计信息质量关系研究的国内外文献进行了归纳。     

Effects of a holiday trip on health and quality of life: evidence from a natural experiment in South Korea

We examine whether having a holiday trip affects an individual’s well-being, namely quality of life, health status, stress level and health behaviours. We use the two-stage estimation method to control for endogeneity of a travel experience, exploiting a natural experiment of distributing Travel Vouchers at random among qualified applicants in South Korea in 2012. We find that, for applicants whose decision to travel is influenced by receiving a voucher, a travel experience has no significant effects on the traveller’s well-being measured 3–12 months later. We also find that the OLS estimates overstate benefits of a travel.     

基于群组决策特征根法的高技术企业知识产权开发评价指标识别

由于高技术企业知识产权开发评价影响因素多,涉及内容广,因此评价指标识别是高技术企业知识产权开发水平评价的关键环节。通过对当前高技术企业知识产权开发影响因素的分析,建立了高技术企业知识产权开发评价初选指标。运用群组决策特征根法对高技术企业知识产权开发评价初选指标的关键性和重要性进行识别,构建了高技术企业知识产权开发评价指标体系,为高技术企业知识产权开发水平的测度和评价提供了科学的方法和新的思路。     

海南高职酒店管理专业校企合作现状与分析

为了深入了解行业企业在高职酒店人才培养过程中所起的作用、具体的运作方式及不同企业的关注点,课题组对海南省15家星级酒店进行了问卷调查和深度访谈。调研显示,高职院校在今后的校企合作过程中,应更加关注行业企业的需要,进行教育教学改革,探索形式多样的校企合作人才培养方式。     

“以学生为本”的教育教学新模式探讨

"以学生为本"就是"以学生为主体",教育活动完全围绕学生展开,充分发挥学生的主观能动性。本文对这种教育教学的新模式做出了探讨,提出了一些体会,并对具体的实施细则做了探讨。     

The people behind the scenes: Episodic volunteering at fundraising events

Nonprofit organizations (NPOs) have become increasingly dependent on episodic volunteers (EVs), those that would help carry out an event with little training and expectation to commit to future events. Despite its importance to the survival of NPOs, the use of EVs with respect to fundraising has received little research focus. Furthermore, none of the existing studies identified examined how fundraising EVs differ from other EVs. This study seeks to contribute to our understanding of fundraising EVs using a global perspective. Data were generated using surveys distributed in seven countries, tallying more than 4,000 respondents. Variables included demographic characteristics, previous donation and volunteer history, motives, mode of volunteering, and overall experience. The data were analyzed by applying between-group (logistic regression on participation) and within-group analysis (ordered logistic regression on willingness to participate in the future). Data were further analyzed by examining differences by country. We found that country, gender, religion, income, employment, history of donations, mode of volunteering, and several motives, both intrinsic and extrinsic, were significant in the logistic regression analysis of participation in fundraising episodic volunteering. The ordered logistic analysis unexpectedly found that the only predictors to foster a willingness to engage again were the responsiveness of the event team and a desire to fulfill spiritual satisfaction. In recruiting and selecting EVs for fundraising events, NPOs should consider previous or current donors and those with regular volunteering experience and they should market volunteer opportunities towards those in search of spiritual fulfillment and meaning. Moreover, NPOs should prioritize quick and clear communication with fundraising EVs in order to foster a willingness to volunteer again. Lastly, NPOs should regularly assess for country-specific factors and contexts that may affect episodic volunteering in fundraising events. Our paper illustrates who fundraising EVs are, their motives, how they choose to volunteer, and what contributes to their willingness to volunteer again. Given the limited research on fundraising EVs, this study serves to help lay the foundation of research for this unique subgroup. Our aim was to not only address the dearth of literature but serve as a springboard for future research on fundraising EVs.     

Has bank consolidation in Korea lessened competition?

This paper examines market concentration and competition in the Korean commercial banking market for the period of 1992–2004. While market concentration decreased due to financial regulation before the Asian financial crisis, the Korean banking industry has become increasingly concentrated in the process of restructuring and consolidation since the crisis. Contrary to a growing concern over market power in Korean banking, this study finds that increased concentration has not lessened competition. The H statistic of the Panzar–Rosse model indicates that the Korean commercial banking market was monopolistically competitive during the pre-crisis period and the post-crisis period with temporary deviation to the level of perfect competition during the crisis period.     

Dimensional effects of Korean SME’s entrepreneurial orientation on internationalization and performance: the mediating role of marketing capability

This study examines how three different dimensions of entrepreneurial orientation (proactiveness, innovativeness, and risk-taking) each determine internationalization strategies and enhance international performance among small and medium-sized enterprises (SMEs) through the mediating role of marketing capabilities. An integrative theoretical framework built on international entrepreneurship and a resource-based approach was tested in the context of Korean SMEs. Analyses of 401 survey data collected from Korean exporting SMEs revealed the differential effects of each entrepreneurial orientation and the mediating effect of marketing capability on internationalization strategies and performance. Proactiveness and risk taking appeared to function as significant antecedents of marketing capability. Marketing capability, in turn, significantly decreased internationalization scope and increased the financial performance of Korean SMEs, though it did not influence internationalization scale. This study further confirms that the mediating role of marketing capability in entrepreneurial orientation-performance relationships vary by entrepreneurial orientation dimensions. Taking the direct and indirect roles of the entrepreneurial orientation dimensions together, this study recommends the critical prioritization of risk-taking over proactiveness. It extends previous approaches to the triad of resource–capability–performance. Theoretical contributions and insightful managerial implications are also provided.     

高等财经院校物业管理本科专业人才培养模式探析

我国物业管理产业人才需求不断增加,呈现出明显的层次性,特别是管理类人才缺乏。财经院校物业管理本科专业人才培养要树立科学的指导思想,完善和实施动态理论教学平台和多样化的实践教学平台,完善学生考核测评制度,加强教师队伍建设。