Can corporate social responsibility resolve the sanitation question in developing Asian countries?

The existing state of sanitation in developing Asian countries fails to deliver a level of service that is adequate for meeting the human right to a standard of living consistent with dignity and health, or for sustaining the capacity for future generations to have access to clean water resources and healthy ecosystems. We argue that translating the current neo-centralised technologies and institutional arrangements mainstreamed by industrialised countries would not resolve the problem in the context of developing countries. Instead it is necessary to ‘leap frog’ to the emerging technological and institutional arrangements that are responsive to current needs and contexts and to potential risks. The sustainability focus and often decentralised technologies of this emergent stage in sanitation present many opportunities for new actors to enter the urban sanitation industry. At the same time, there are many barriers to entry, particularly from the perspective of conventional business management focused on increasing shareholder value.We propose that perspectives from the corporate social responsibility discourse have the potential to provide both the ‘pull’ for seizing the business opportunity for profit while serving social needs, and the ‘push’ to overcome the barriers in order to serve a wider social purpose for corporations. The wealth of nations, at least as reported in ubiquitous GDP terms, has greatly increased through the activities of corporations driven by a profit motive; but the increased poverty, injustice and ecosystem degradation that have resulted from economic activity suggest that corporations perhaps ought to have regard for broader concerns beyond shareholder value. We explore how the alternative relational view of a corporation, as a metaphorical person within society who adopts a moral code consistent with both Buddhist economics and Adam Smith's philosophy, may facilitate profitable corporations that provide better economic, ecological and social outcomes in serving the need for sustainable sanitation services in developing Asian countries.     

财务会计信息与公司治理

财务会计系统不但给公司控制机制提供直接的财务信息,而且还提供股票价格中反映的所有间接信息。会计治理研究中的一个基本目标是为财务会计提供的信息,在多大程度上减缓由所有权和经营权两权分离所带来的代理问题,以及减少信息不对称问题提供证据。本文着重探讨财务会计信息在公司治理机制中的作用,公司治理机制对财务会计信息反作用的互动研究,并提出了公司治理的对策。     

关于商业银行财务管理创新的探索

本文通过深入探索商业银行财务管理理论,结合近年来我国商业银行财务管理改革的主要进展以及存在的问题,提出推进我国商业银行财务管理创新,从而提升我国银行业在国际上的竞争力。笔者认为,当前财务管理改革的思路是建立一个“以成本效益原则为基础,以信息系统为平台,以预算管理为导向,以内部控制为手段,以业绩评价为依据,通过内外部审计强化监督”的财务管理体系。     

企业文化、企业培训对组织绩效的影响研究

本文从实证的角度出发,以大陆上海地区、江苏地区以及台湾地区的企业为研究对象,收集244份有效样本,以LISREL结构方程式为分析工具,企图建立企业文化、企业培训与组织绩效等构面完整的理论模型,并运用大量数据进行统计分析,以解释高阶主管支持、企业文化强度对企业培训、组织绩效的影响。     

Can innovation shocks determine CO2 emissions (CO2e) in the OECD economies? A new perspective

ABSTRACT

This study has attempted to address prior knowledge gaps in the environmental economics literature by integrating the innovation shocks into the Environment Kuznets Curve (EKC) equation for twenty-six OECD economies using data from 1990 to 2014. Foreign direct investment (FDI), exports (EXP), renewable energy consumption (REC), and GDP per capita were included as control variables. The results from multiple empirical analyses indicated that positive shocks to innovation improve, but the negative shocks disrupt environmental quality. Data analyses also showed that a positive correlation exists between income per capita of OECD economies. From the negative coefficient of income per capita (squared) and the existence of a negative nexus between FDI and CO2e, both the EKC and the Pollution Halo Hypothesis (PHH) were confirmed in sampled economies, respectively. The paper offers empirical support for the favourable impacts of REC on the quality of the environment and calls for the adoption of innovation shocks as a policy instrument to formulate better environmental policies for a sustainable future.     

老龄化社会和谐与保险行业创新

在建设和谐社会的过程中，必须面对我国人口老龄化的现实，从这层意义上说，建设我国和谐社会，也就是建设一个老龄化的和谐社会。因此，必须加快保险行业制度创新与产品创新步伐，主动适应社会发展要求，以保险业自身的创新及和谐进步来保障老龄化社会和谐建设。     

论企业社会责任的多元性

企业在为股东牟利之外，是否还应承担一定的社会责任，一直以来学术界并未形成一致的看法，并形成了反对社会责任论、单一社会责任论和多元社会责任论等三种流派。随着时代的发展，尤其是企业活动对外部社会的影响加剧，企业对利益相关者承担多元社会责任已成为一种客观必然，这不仅是外部社会对企业的要求，也是企业自身实现可持续发展的要求。但是，要求企业承担多元社会责任并不意味着要企业办社会或无限制地承担责任。     

Technological change, human capital update and growth policies

This paper presents a model of growth driven simultaneously by innovation and human capital accumulation. Two different long-run equilibria are possible, according to whether or not workers skills are completely updated over time as knowledge expands. Skill gaps could arise as a consequence of poor education infrastructures, even in the efficient solution; in such circumstances, we find that whilst education policies are able to encourage growth, R&D policies are not. Otherwise, subsidizing education becomes ineffective for enhancing growth, although it could be necessary to avoid possible skill gaps originated by the R&D growth-enhancing policy.JEL Classification: O41, O33The authors wish to thank the financial support received for the project SEC 2001-2469 (Ministry of Science and Technology, Spain, and FEDER), as well as the comments of the co-editor and the referees.     

谈当代马克思主义发展观的传承与创新

当代中国的发展观是一个与时俱进的理论体系,它是对马克思主义发展观的传承。这个理论体系具体体现为：由“两手抓”到“三个明”的全面发展;从“发展是硬道理”到“发展是党执政兴国的第一要务”;从“以经济建设为中心”到“以人为本”的全面发展,从“鼓励一部分地区先富起来”到“统筹和协调发展”;从加快“现代化”进程到“可持续发展”等。随着社会和时代的发展,这个理论体系将不断地丰富和发展。     

家族式治理对公司理财行为的影响机制研究

家族企业已经越来越受到人们的重视。在现有文献的基础上,论文以所有权和控制权为两维对家族企业做了严格的定义和划分,并把研究对象界定在拥有高控制权的家族式企业。通过将家族式治理和公司理财分析范式结合分析,家族式治理中的网络式组织结构、封闭式的股权结构和作为家族意愿体现的董事会治理机制对家族企业理财行为产生影响。家族式治理对公司理财行为产生正面影响,但由于其自身的局限性和家族企业所处环境的变化,家族式理财必须进行变革:非家族化的理财方式变革,家族规则与现代市场游戏规则的融合,引入有效专家理财制度,以及对家族式理财的扬弃。