试论企业如何有效履行企业社会责任

近年来企业社会责任成为企业管理中的热门话题,很多企业不仅将企业社会责任作为维护企业声誉与品牌关誉及规避政府诉讼的有效手段,更将其作为可以有效推动企业可持续发展的重要管理措施。换句话说企业已不再将企业社会责任作为一种公关策略,而是已经作为企业有效管理的重要的一个组成部分。如何有效履行企业社会责任成为企业所思考的关键问题。     

论我国行政指导的运行及制度构想

行政指导已成为现代市场经济国家行政发展的新趋势,在我国也有了社会经济背景、政府行政背景、民众意识背景和法学理论背景等方面的运行基础。行政指导在我国行政实务中开始得到广泛运用,其独特作用已经显露,但实践和制度上仍有很多不可回避的问题,需要对行政指导在实体规范、程序规范、监督救济机制以及配套规范方面进行制度设计。     

基于劳动合同的公司治理结构及治理效率的分析

现有研究文献对公司治理的讨论主要基于管理者和企业家的角度,很少涉及到普通劳动者层面。随着人力资本重要性的提高,最广泛的普通劳动者也应该进入我们的研究视野当中,而劳动合同是雇员与厂商双边关系最直观的表现形式之一。通过透视普通劳动者的劳动合同,运用比较分析等方法,从而发现企业治理结构的演进历程中,企业治理效率的改进通常都伴随着劳动者地位的提高,因此目前研究如何有效的提高最广泛的劳动者群体的利益应该成为一个重点。     

战略业绩评价系统的职能定位研究

战略业绩评价首先是一项管理活动,是整个企业管理系统的一个子系统,这是一个动态的反馈回路。战略业绩评价系统有两项基本职能,即计划和控制。战略业绩评价系统给企业战略管理提供目标转换、决策支持,并进行战略的沟通和协调。     

Carbon tax pass-through in Canadian retail gasoline markets

A carbon tax's pass-through is one factor influencing its effectiveness in internalizing the externality created by greenhouse gas emissions. This paper measures the pass-through of carbon taxes introduced in retail gasoline markets of four Canadian provinces that did not meet the carbon pollution pricing federal benchmark stringency requirements. Those four provinces are Saskatchewan, Manitoba, Ontario and New Brunswick. Using daily retail gasoline prices for 40 treated cities and nine control cities we find the pass-through rates are city-specific and vary from 0% to over 140%. City-specific pass-through rates imply that estimations at a higher level of geographical aggregation assume homogeneous effects where heterogeneous effects might be present. Our results also suggest it would be difficult for a government to impose an optimal and nationwide carbon tax on automotive greenhouse gas emissions. Although the degree of competition can explain city-specific pass-through rates, it cannot explain over-shifting. Over-shifting can be explained, however, by the demand functional form.     

Intraday Behavior of Stock Prices and Trades around Insider Trading

Our evidence indicates that insiders' trades provide significant new information to market participants and they are incorporated more fully in stock prices as compared to noninsiders' trades. We find that market professionals do not front-run insiders' trades. Both insiders' purchases and sales result in significant contemporaneous and subsequent price impact, while sales by large shareholders result in a contemporaneous stock price decline that is subsequently reversed. The arrival of insider purchases reverse the prevailing negative order imbalances from third party trades and lead to piggy-backing by market professionals resulting in subsequent market purchase orders as well as stock price increases.     

Contextual effects on ethical sensitivity and penalty judgments

The aim of the current study is to explore thepotential existence of contextual effects onethical sensitivity and penalty judgments. Inso doing, Turkish female and male businessstudents' ethical judgments for accounting andgeneral business contexts are investigated,along with their penalty judgments in these twosettings. The results of this study reveal nosignificant gender-related differences inethical judgments on accounting issues, butsignificant gender differences are observed ingeneral business scenarios. This findingsupports the proposition that observeddifferences of ethical judgments between thegenders may be contextual. The resultsindicate that there is higher ethical awarenessfor both genders in general business contexts,with females showing stronger ethicalsensitivity than males for general businessvignettes. In general, males are found toprefer harsher penalties than females foraccounting settings and for all penaltychoices. Analyses of penalty judgments betweenthe groups of individuals who are moreethically sensitive and who are less ethicallysensitive reveals that there exist significantdifferences between these groups in all penaltychoices, with ethically-more-sensitive groupparticipants preferring stronger penalties.     

我国农村中小企业融资问题的对策浅析

本文通过对我国农村中小企业的企业结构和融资状况进行介绍,对我国农村中小企业融资困难的成因进行剖析,旨在提出解决我国农村中小企业融资难问题的对策,从而构建我国农村中小企业的辅助融资体系。     

我国房地产市场捂盘惜售行为分析——基于我国31个省区市的实证分析

我国房地产市场价格偏高的原因众多,其主要原因之一是有效供给不足,而开发商捂盘惜售行为又是导致商品房有效供给不足的重要原因之一。本文从开发商捂盘惜售的现象分析入手,针对2007—2010年全国31个省区市面板数据建立捂盘惜售量模型,探究影响开发商捂盘惜售量的主要因素。研究表明,房地产价格对捂盘惜售量呈负向影响,贷款资金额和土地购置成本对捂盘惜售量呈正向影响,而利率的影响效果不显著。因此,加强对房地产商捂盘惜售行为的管理能够从一定程度上增加房地产市场的有效供给,且对抑制房地产价格过快上涨起到积极作用。