农民组织化的国际比较及其启示

农民组织化作为农业现代化的一项重要内容,已经成为世界性的经济现象。发达国家农民组织化历经漫长的历史进程,日趋成熟。特别是其农业专业合作社覆盖面广、技术力量强、服务功能综合化,为农业的发展和农民的增收发挥着不可替代的作用。发展中国家的农民组织化体现了政府主导型的显著特征,并在实践中逐步走向规范。农民组织化的国际比较揭示出:农民组织化是中国农业经济市场化和农业经济增长方式集约化的必然选择;中国农民组织化过程中必须十分重视农民专业合作社的健康发展;各级政府在农民组织化过程中既不能缺位,也不能越位。     

团体咨询对改善贫困大学生新生适应的实证研究

团体辅导是一种通过团体成员的互动与影响,改变与澄清成员某些偏差的观点与行为的辅导方式。经过为期一个月的团体咨询训练,实验结果表明:团体咨询对贫困大学生尽快地适应大学生活与学习特别是人际交往能力的提高,是有显著地效果。人际关系的技巧和方法可以通过社会模仿、示范、讲授而获得,通过群体环境的改变,可以帮助贫困生尽快摆脱自卑、建立正确的自我认知,对学校、同学、社会有正确地认识,更好地适应大学校园的学习和生活。高校应根据不同人群的差异,对大学生开展有针对性的健康教育,学生教育中也应多开展团体咨询,对共同困惑的问题进行心理辅导,使集体成员受益。     

公司增发与市值管理——基于中国A股上市公司的实证研究

采用2005—2014年中国A股有增发股份记录的上市公司的市场数据,检验了被广泛讨论的"市值管理"现象。结果表明:所有权性质、增发目的、增发对象、经营状况以及市值存在差异的上市公司,在其增发股份前后及期间的超额收益率和股价信息含量存在很大差异,这些差异与不同公司进行增发的诉求一致。这说明,中国A股市场广泛存在服务于公司控制人的市值管理行为。由于这些市值管理行为可能包括控制股价和侵害其他投资人,因此监管层应制定更为严格的法规来规范市值管理行为。     

Workplace incivility and work engagement: The mediating role of job insecurity and the moderating role of self-perceived employability

Drawing upon the job demand–resource model and the theory of existence, relatedness, and growth needs, we established and checked a model that connects workplace incivility to employee work engagement (i.e., vigor, dedication, and absorption) through job insecurity. Furthermore, we propose and test self-perceived employability as the boundary condition of this connection. The conclusions of two substudies with time-delay design provided evidence to support theoretical models. Specifically, the conclusions of both studies show that workplace incivility has negative impacts on work engagement (i.e., vigor, dedication, and absorption) through job insecurity. The results of Study 2 show that self-perceived employability not only weakens the negative influences of job insecurity on work engagement (i.e., vigor, dedication, and absorption) but also moderates the mediating roles of job insecurity in the relationships between workplace incivility and work engagement (i.e., vigor, dedication, and absorption). The theoretical and practical implications and limitations are discussed based on the conclusions of the two substudies.     

Does an Audit Judgment Rule Increase or Decrease Auditors' Use of Innovative Audit Procedures?

The current audit environment encourages auditors to conduct defensive auditing procedures in lieu of using new, innovative, and potentially more effective audit procedures, due to concerns these procedures may be second-guessed in litigation or by audit inspectors such as the PCAOB. As a result, auditors may prefer traditional “generally accepted” procedures over innovative procedures that are potentially more effective. We test recent proposals that an Audit Judgment Rule (AJR) encourages the use of innovative, and potentially more effective, audit procedures analogous to the similar Business Judgment Rule that affords legal protections to corporate directors. Under an AJR, litigators or audit inspectors could not second-guess auditor judgments, even if they perceive that alternate judgments would have ordinarily been reached, provided the auditor's judgment was made in good faith and in a rigorous manner. However, the AJR's requirements that auditors must defend the rigor of their innovative judgments could potentially backfire and lead auditors to select more traditional procedures. Under the framework of goal activation theory, we conduct an experiment with audit managers and seniors and find that an AJR makes auditors less likely to select innovative audit procedures, particularly when audit risk is high. They do so despite believing the innovative procedures to be more effective than the traditional procedures. Findings from a supplementary experiment with experienced auditors further suggest that national office affirmation of the reasonableness of the procedures does not help overcome this effect. Overall, our findings suggest that an AJR may have the unintended consequence of further increasing auditors' focus on more traditional, and potentially less effective, audit procedures.     

中国金融业专利的发展特征及影响因素分析

本文通过对1985年以来国内金融业专利状况的统计分析,发现其发展具有以下特征:第一,申请数量2000年以来发生了大幅波动;第二,申请者结构发生了改变;第三,主要集中在传统银行业务的电子化和网络化方面;第四,国外申请者的申请数量接近一半,并且在发明专利的占比上远远超过内地金融机构。本文的实证部分利用多元回归和主成分分析方法,发现中国金融业竞争程度和金融业对外开放程度所代表的需求性因素是影响金融业专利发展的主要原因。     

Corporate Governance and the Investment Efficiency of Diversified Corporate Asset Buyers

Many corporate assets are bought and sold each year in the U.S. and most scholars believe these transactions improve economic efficiency. But given the reality that the interests of corporate managers may diverge from those of their shareholders and reflect empire‐building or other managerial entrenchment strategies—and that such agency problems tend to be worse in highly diversified, multi‐divisional companies—the authors tested the proposition that diversified corporate asset buyers with more effective governance structures can be expected to allocate capital more efficiently, as reflected in higher rates of return on operating capital and more favorable market reactions to the announcements of their purchases. Using a sample of diversified U.S. companies that announced large asset purchases between 1988 and 2006, the authors report finding that the investment allocation process following such asset purchases was more consistent with value creation in the case of diversified buyers with more effective governance structures, which were identified by their greater board independence, higher‐quality audit committees, and higher levels of stock ownership by institutional ownership, directors, and CEOs.     

Effects of job stress on self-esteem,job satisfaction,and turnover intention

ABSTRACT

This study is focused on female inbound call center counselors who are easily exposed to emotional labor when customers express anger and hostility and use swear words toward invisible targets on the phone. Our study is based on 244 responses from female inbound call center counselors. Job stress has a significantly negative effect on job satisfaction and self-esteem. It was shown that self-esteem has a partially mediating effect, and turnover experience had a moderating effect. It is important to shed new light on the roles of self-esteem among determinants of job satisfaction.     

物流绿色运输管理的实现途径分析

随着我国经济的快速成长,物流运输业在促进经济社会发展和提高人民生活水平方面的作用日益突出.然而,物流运输在创造巨大的经济效益的同时,对生态环境的破坏也越来越严重,这与全球可持续发展战略原则背道而驰.     

制度效率、群体共识与农地制度创新

在农地制度分析中制度效率分析应当与具体制度环境条件相结合。在稳定的宪法性秩序下,农地制度创新的可行路径是构建保障公平的农地权利交易机制。在影响农地制度变迁的非正式约束中群体共识起着重要作用,建立健全村民自主治理是当前保障和实施农民土地权益的可行性方法,而群体共识的再造和转换是促进农民自主治理的基础。