绿色消费态度对森林认证产品消费行为的影响研究

基于计划行为理论,从绿色消费态度视角出发,运用结构方程模型研究消费者对森林认证产品的消费行为机制。结果表明:消费者的消费态度正向影响消费者对森林认证产品消费的主观规范和感知行为控制;消费者对森林认证产品消费的主观规范正向影响消费者的消费行为意向,且在消费态度与行为意向之间起完全中介作用;消费者对森林认证产品消费的感知行为控制正向影响消费者的消费行为意向,且在消费态度与行为意向之间起完全中介作用;消费者对森林认证产品消费的行为意向正向影响消费者的消费行为。由此提出利用网络平台促进与消费者的交流、提高消费者对森林认证产品的主观规范等建议。     

公司治理水平对多元化上市公司价值增长的影响研究

多元化投资下的上市公司价值一直受到学术界的关注,然而对多元化上市公司价值增长影响因素的研究较少。从公司治理的三个方面,即股权结构、董事会特征和管理层激励机制构建回归模型研究公司治理水平对多元化上市公司价值增长的影响。研究发现,较高的股权制衡度、较高的董事会成员持股比例、较小的董事会规模和较高的管理层持股比例能够显著提高多元化上市公司价值。     

党政领导干部经济责任审计的特点难点及对策

一、特点 1．集中性。由于党政领导干部任期届满换届或领导干部临时调动、交流使用,要求在一定时期完成一批领导干部任期经济责任审计项目,具有集中、紧迫的特点。     

The risk-relevance of securitizations during the recent financial crisis

We investigate changes in the risk-relevance of securitized subprime, other nonconforming, and commercial mortgages for sponsor-originators during the recent financial crisis. Using the volatility of realized stock returns, option-implied volatility, and credit spreads, we observe a pronounced increase in the risk-relevance of subprime securitizations as early as 2006. Furthermore, reflecting the evolution of the financial crisis in waves, we find that investors recognized the increased credit risk of other nonconforming and commercial mortgage securitizations as the financial crisis progressed. Additional analyses show that risk-relevance varies cross-sectionally with structural characteristics such as monoline credit-enhancement and the presence of special servicers for commercial mortgage securitizations. Our results inform the current debates on the opacity of securitization structures and highlight the need to take into account cross-sectional and inter-temporal heterogeneity in risk-relevance across securitized asset classes and securitization characteristics (e.g., quality and type of collateral and transaction structure).     

Delegation and sensitivity of CEO turnover to firm performance within business groups: Evidence from China

In emerging markets, companies are often organized into corporate groups in which the controlling shareholders control the member firms through stock pyramids and cross-shareholdings. We examine how the incentive for these controlling shareholders to maximize the value of groups results in less delegation of decision rights to the CEO of the member firm and, in turn, how such delegation affects the rate of CEO turnover in response to the financial performance measures reported by member firms. Our results suggest that delegation, measured as the extent to which controlling owners control the board of directors, is negatively associated with the interdependence of member firms. We also find that delegation weakens the sensitivity of the CEO-turnover rate to financial performance measures. These findings extend the literature by providing evidence on how delegation and management-incentive arrangements are jointly determined at the firm level.     

收入差距、社会资本与居民贫困

研究目标：分析收入差距与社会资本及其交互作用对居民贫困的影响,并探讨两者的影响机制。研究方法：构建Logit等计量模型,并采用三阶段最小二乘法（3SLS）与工具变量法（IV Probit）进行稳健性检验。研究发现：在社区层面上,收入差距导致了教育与财政资源在区县间的配置不均等,阻碍了医疗保险制度的发展以及产业结构的提升,进而提高了居民的贫困发生率;在个体层面上,收入差距降低了居民对教育资源的可及性,恶化了居民的健康水平,从而导致居民进入贫困状态。社会资本能够降低居民发生贫困的概率,同时也能够缓解收入差距对居民贫困的不利影响;提升就业能力与收入水平、增加教育与医疗投资、改善社会经济地位、强化融资能力等是社会资本缓解贫困的主要渠道与机制。研究创新：采用具有代表性的中国家庭追踪调查数据,研究收入差距与社会资本对居民贫困的作用机制,指出社会资本是缓冲收入差距对居民贫困不利影响的重要保障。研究价值：为相关理论研究提供更多的经验证据和路径解释;在实践中,对减贫、防贫具有指导意义。     

新开挖航道下穿高铁微扰动控制方案正交优化分析

为了有效控制新开挖航道邻近高铁桥墩的沉降,在实施杭州京杭运河二通道下穿沪昆高铁工程时,需对下穿段桥墩进行加固处理。基于已有控制方案,运用正交化方法研究了围护桩、支撑、地基加固搅拌桩等多个结构参数与围护桩侧移、坑底隆起、地表沉降、桥墩位移等加固效果评价指标的关联机制,并利用极差分析计算了各影响因素对评价指标影响程度的主次关系。结果表明：追加8号试验对结构综合控制的效果最好,但追加2号试验耗材少且对桥墩沉降减小幅值最大,为15.7%,其余各项形变仍在规范限值内,最优方案为追加2号试验,即增大围护桩桩径、下调首层支撑位置,同时保持其他加固体为最经济水平是进一步优化设计方案的较好途径。研究探索了正交化方法应用于基坑开挖围护结构设计参数优化的可行性,为新航道开挖时对已有建筑有较高变形控制要求的工程设计优化和安全控制提供了参考。     

浅谈数字游戏的发展

数字游戏作为当今世界上最受欢迎的一种娱乐休闲方式,极大的促进了数字内容产业的发展,而游戏的发展有一个漫长及复杂的过程,文章论述了数字游戏的发展变化过程,特别是随着信息技术的发展,3网融合的建设及普及,游戏发展进入了一个飞速变化的阶段,本文概述了游戏的发展及未来的趋势,特别是移动游戏及网页游戏的发展会带来意想不到的效果,应该能为国家的数字产业建设发展做出重要的贡献。     

以六西格玛驱动供应链精准管理探析

本文以数据和事实为驱动,探讨了供应链引入六西格玛管理的关键技术,以及如何提高供应链精准管理水平。     

Bank efficiency in South‐Eastern Europe

This study examines the cost and profit efficiency of banking sectors in six transition countries of South‐Eastern Europe over the period 1998–2008. Using a stochastic frontier approach, our analysis reveals that the average cost efficiency of South‐Eastern European banks is 68.59 percent, and the average profit efficiency is 53.87 percent. Regressions on the determinants of bank efficiency show that foreign banks are characterized by higher profit efficiency but lower cost efficiency, and government‐owned banks are associated with lower profit efficiency than domestic private banks. However, the efficiency gap between foreign‐, domestic private‐ and government‐owned banks narrows over time. We also find that the market power of a bank has a positive association with both cost and profit efficiency. Institutional development, proxied by progress in banking regulatory reforms, privatization and enterprise corporate governance restructuring, also has a positive impact on bank efficiency.