利用危机打造更出色的董事会

董事会应该将目前这场危机视为重新评估其运作方式的一次机遇。过去好几代人都未曾经历过现在这样的困难。而在困难时期,董事们总是就公司情况提出疑问。但是,他们却很少就其自身的情况提出质疑。例如：＂我们是否是合适的董事会人选？是否提出了正确的问题？提供了选？是否提出了正确的问题？提供了正确的领导？是否以最富有成效的方式对公司管理层提出了挑战？”     

Modelling choice and switching behaviour between Scottish ski centres

The paper identifies the need to model the skier's choice of centre and the basic ideas underlying discrete choice models and their estimation. It then identifies data requirements and sources, the final choice of specification and the estimated parameters of the resultant nested multinomial logit model. The results indicate two quite distinct markets. For day-trippers snow cover, cost, and, to a lesser extent, the journey length, were the critical factors. For those staying overnight the key determinant in this market seems to be accommodation. Interestingly centres which for the day-tripper are competitors, become, for the overnight customer, complementary.     

中国证券资本市场的发展状况及趋势

中国证券资本市场发展很快,资本市场对推动我国经济发展作出了不小贡献,但是,由于法规、制度、文化、经验等方面的原因,中国证券资本市场还存在诸多问题,股市“并发症”现象严重,股市畸形运转,股市融资、资源配置等方面的功能极其弱化,股市投机氛围浓重,投资者尤其是中小股民损失惨重。尽管股市存在不少问题,但中国大力推进资本市场改革和稳定发展的环境越来越成熟,股市发展的基础越来越牢固,存在的痼疾会随股权分置改革和监管加强的推进而得到解决,证券资本市场势必走向繁荣。     

当前文化消费空间特征与发展动向探析

当前对文化消费的研究多从经济角度切入,地理学在文化消费领域的研究亟待完善.对文化消费空间研究中易混淆的概念关系进行了辨析,提出要充分认识文化消费空间的公共性、符号性和继承性特征.当前文化消费空间实践正从传统空间向创新型、体验型、虚拟性、临时性等空间延展,支撑网络也从供需两端向多主体多尺度延伸.未来应切实关注文化消费空间...     

Blockchain and investment: An Austrian approach

The Review of Austrian Economics - Investment is a function of expected profit, which involves calculation of the cost of trust. Blockchain technology is a new institutional technology (Davidson et...     

美国拉弗最高税率估计及减税政策评价

布什政府为刺激本国经济增长采取了大规模的以减税为核心的积极性财政政策,结果表明美国的宏观税负水平有所下降,但是从长期看政府的财政收入有增无减,并且在布什执政的四年后,美国经济走出了衰退,进入恢复性增长阶段。本文以"拉弗最高税率"作为税收政策评价标准,利用尼斯卡宁线性回归方程,得出减税后美国的宏观税负水平更加接近美国拉弗最高税率的结论,做出布什政府以减税为核心的财政政策是比较成功的评价。     

The importance of gender for participation in and attitudes to trade unionism

This article attempts to establish the main determinants of an employee's involvement in trade unionism, and to explain the male/female differential in union participation. Women, especially parttime workers, are less likely to participate in union meetings than men, which seems largely attributable to women's lower favourability to trade unions, although women are as likely as men to believe in the principles of trade unionism.     

Partnerships,management systems and the search for innovative regulation in the vehicle body shop industry

This article examines innovative approaches to regulating the environmental performance of vehicle body shops, in the state of Victoria, Australia. Based on field research, this provides a useful opportunity to not only identify the limitations of the environmental management practices (including regulatory resistance, a lack of resources and cultural obstacles), but also the failure of conventional regulatory approaches to adequately address and overcome problematic characteristics typical of small and medium sized enterprises (numerous, geographically dispersed, environmentally unsophisticated and, collectively, a substantial source of pollution). Particular focus is given to cleaner production, partnerships and environmental management systems in improving environmental performance. We also consider the potential role of ‘regulatory surrogates’ as an adjunct to a mix of government regulatory initiatives. Copyright © 2002 John Wiley & Sons, Ltd. and ERP Environment.     

The Importance of Sex for the Propensity to Unionize

The paper aims to determine whether or not ceteris paribus women workers are less interested in joining trade unions than male employees by an analysis of the importance of sex for the individuaľs union membership decision. Cross-tabulations and discriminant analyses are used to examine the Work Attitudes and Histories Survey of the Social Change and Economic Life Initiative of1986. An employee's sex is revealed to be related to propensity to unionize, a finding attributable mainly to women's concentration in low-paid occupations and to the significantly lower favourability to trade unions expressed by female workers, compared with male employees.     

风险管理委员会能降低公司风险吗?

选取2006-2015年中国沪深A股上市公司为研究样本,实证分析风险管理委员会对公司风险的影响及其作用机制.结果发现,风险管理委员会能够显著降低公司风险(财务风险和市场风险),并且这种效应在市场化程度较低的地区更加显著.作用机制检验表明,公司战略激进度在风险管理委员会降低公司风险的过程中起部分中介作用.进一步研究显示,当风险管理委员会成员与审计委员会成员交叉任职,以及风险管理委员会的独立性越强、规模越大、成员财务专业背景比例越大、召集人为董事长或CEO时,风险管理委员会降低公司风险的效果更加显著.