国内外林业碳汇项目最新进展及对策探讨

简述了林业碳汇项目的国际背景、清洁发展机制和林业碳汇项目的产生过程。阐述了林业碳汇项目的主要共识。分析了林业碳汇项目在非持久性、基准线和额外性、项目边界和泄漏、不确定性等方面存在的分歧。概述了中国开展与林业碳汇项目相关的工作,包括启动中国陆地生态系统碳循环研究、实施国内林业碳汇试点项目、营造“碳汇问题”研究学术氛围等。提出了相关对策和建议:积极参与气候变化领域的国际活动;采取妥善的应对策略,确保我国生态安全;重视林业碳汇项目及碳交易的政策研究;加强林业碳汇项目科学问题的深入研究。     

Excess Risk Premia of Asian Banks

This paper develops a framework for gauging the risks of emerging market banks by using stock market data. Employing a multifactor asset pricing model that allows for time‐varying risk premia, we find the presence of large excess risk premia on Asian bank stocks, especially in those markets affected by the Asian financial crisis. We find that the excess risk premia appear to be negatively related to the degree of economic freedom of a country but positively related to its corruption level. Thus, our findings are consistent with the view that crony capitalism in Asia may have distorted the market mechanism or the systematic risk exposure of banks. This suggests that the excess risk premium provides useful information on risk exposure for opaque banking systems where quality accounting information is not available.     

母子公司组织协同、知识协同与创新绩效的关系研究

实现母子公司的协同,是提升母子公司创新水平的关键,但现有研究对母子公司间的协同如何影响母子公司的创新绩效缺乏足够的关注。运用企业知识理论,从研究母子公司的组织协同入手,把知识协同作为中介变量,剖析母子公司间的组织协同、知识协同和创新绩效三者之间的关系,并构建了相应的概念模型,以此来阐述母子公司协同创新的本质。     

业务外包风险分析及其识别研究

业务外包在当今全球化的背景下发展十分迅猛。各个机构通过确定自己的产业边界将非核心业务外包给服务供应商,以此来达到节约成本,聚集资源,发展核心业务,增加核心竞争力的目的。但各机构在享受外包带来好处的同时也承受着风险。本文在文献调研和自身研究积累的基础上对外包中存在的风险进行了分析和识别,为企业在外包过程中做出正确的决策提供借鉴。     

我国建立研发枢纽的条件及发展战略

随着经济全球化的迅猛发展和国际竞争的日趋激烈,跨国的R&D活动日益朝着国际化、全球化的方向发展。改革开放以来,我国社会稳定、经济飞速发展,成为跨国公司投资的好地方。选取了京沪粤三地作为研究我国建立研发枢纽地的目的地,通过对京沪粤三地研发投入产出的有效性、R&D效率、研发枢纽条件的比较分析,研究了三地建立研发枢纽的条件,并提出了进一步促进建立研发枢纽的发展战略。     

后哥本哈根时代我国低碳经济发展的三维分析——兼论低碳咨询业的作用和前景

哥本哈根会议之后,发展低碳经济在全世界范围内达成共识。我国政府提出了到2020年单位GDP二氧化碳排放比2005年下降40%～45%的总体目标,为了更好更快地实现这一目标,必须从政策、资本、技术这3个维度共同推进低碳经济的发展。首先,从这3个层面分析了我国发展低碳经济的现状以及前景,提出低碳咨询业是低碳经济发展的关键纽带;然后,分析了我国低碳咨询业的发展现状,指出其规模小、发展水平低,没有发挥其本应该发挥的作用;最后,结合国外低碳咨询业发展的最新趋势,为我国低碳咨询业的发展提出了建议。     

基于循环经济闭环供应链的外部治理研究

随着生态危机加剧和环境保护意识的增强,许多国家都意识到发展循环经济的重要性,往往要求构建闭环供应链进行产品的回收,以便提高产品利用率。这里讨论了政府在构建闭环供应链中的角色和作用,通过模型分析了政府监管式外部治理的情况,以及参与式外部治理的情况。     

Cross-Cultural Perceptions of Business Ethics: Evidence from the United States and China

A number of empirical studies have examined business ethics across cultures, focusing primarily on differences in ethical profiles between cultures and groups. When managers consider whether or not to develop a business relationship with those from a different culture, their decision may be affected by actual differences in ethical profiles, but potentially even more so by their perceptions of ethicality in the counterpart culture. The latter issue has been largely ignored in extant empirical research regarding cross-cultural ethical profiles. In this study, we employ a design that allows for a more complete analysis of cross-cultural perspectives, examining both the manner in which selected cultures view themselves and the manner in which those same cultures perceive the ethical profiles of others. To this end, we surveyed master’s students in business fields at several universities in the United States and China—two countries/cultures that engage in a significant amount of business transactions—and examined differences in personal ethical profiles across cultures, differences in one group’s ethical profile and the way it is perceived by the other group, and differences in perceived ethical profiles across cultures; that is, differences in how groups view each other. Findings suggest meaningful discrepancies in the ethical perceptions formed toward the counterpart culture. Results support a role for ethical perceptions in future research, and further examination and inquiry into the development and adaptation of ethical perceptions in cross-cultural business dealings.     

研究生人才培养模式初探——以M大学为例

研究生教学是研究生教育的重要环节,承担着为社会培养高水平、高层次、高质量的专业技术人员和科研人员的重任。以M大学法庭科学专业为例,通过该专业人才培养模式的创新与实践探索,为其他高校研究生教育提供一定参考。     

关于我国企业财务管理有效性的探析

企业财务管理在企业发展中占有重要的地位,是企业管理的核心.保证企业财务管理的有效性,加强企业的财务管理工作,对企业经济效益的提高和实现企业的健康可持续发展具有举足轻重的作用,本文就探讨了企业财务管理工作中影响其有效性的因素,并针对这些问题提出了相应的对策,以供参考.