生态补偿机制构建的一个分析框架——兼以流域污染治理为例

本文从监督激励视角出发,提出了一个生态补偿机制构建的分析框架。本文认为,由于信息不对称和科层制分权结构下的激励相容问题,生态补偿机制的构建不但需考虑到外部性的矫正,而且需要提供监督激励性的补偿。外部性的溢出范围、受益受损者的辨识难度、支付能力、交易成本和监督成本等因素共同决定了生态补偿的成本分担机制和经济政策选择。以流域污染及补偿为例,本文提出了机制改革的思路。     

实现网络财务内部控制的探索

内部控制是由企业董事会、经理阶层和其他员工实施的,为营运的效率、财务报告的可靠性、相关法令遵循等目标的达成而提供合理保证的过程。随着电脑的普及和互联网技术的大规模发展应用以及经济的全球化,网络财务时代(使用互联网会计信息系统处理财务会计信息的时代)即将到来。本文试图通过对网络软件、硬件及人员控制的描述,探讨在未来网络财务时代中,如何在企业中实现比较完善的内部控制的问题,使财务会计信息能及时、规范、真实、准确地表现出微观与宏观经济活动的真正内涵,以达到经济活动得以顺利进行之目的。同时,作者设想了在未来网络财务时代可能会出现的内部控制部门——“网监会”     

老年人心理健康影响因素的调查研究--从人格特征与应对方式二因素分析

人格特征和应对方式对老年人心理健康具有重要影响。采用艾森克人格问卷(EPQ)、应对方式问卷和心理健康症状自评量表(SCL-90),对老年人人格特征、应对方式和心理健康作了问卷调查。人格特征对老年人心理健康具有直接的影响作用。外向型性格有利于老年人心理健康,神经质性格不利于老年人心理健康;人格特征还通过应对方式对老年人心理健康具有间接的影响作用。外向型性格老年人常用求助的应对方式,它更有利于心理健康,神经质性格老年人常用自责的应对方式,它更不利于心理健康。     

零售业态惠顾意向与决策型态关系研究

研究显示，消费者零售业态惠顾意向与决策型态部分存在显著的相关关系。年龄、性别、婚否、教育程度等因素对大型超市、网上商店和便利店的惠顾意向存在显著影响。     

上市银行公司治理的要素、监管环境和制度安排

对于公司治理问题的系统研究起源于英国，我国在党的十五届四中全会中明确指出“公司制是现代企业制度的一种有效形式，公司法人治理结构是公司制的核心”，从而引发了我国公司治理结构研究的高潮。本结合现实问题对上市银行公司治理的要素、监管环境以及制度安排进行了深入的探讨。     

从支持感到员工创造力

基于组织支持理论和自我决定理论,构建组织创新支持感、主管自主支持感、二元工作激情与员工创造力关系模型,检验工作激情的“光明面”、“黑暗面”及其联合作用对支持感与员工创造力的调节效应。结果表明,组织创新支持感、主管自主支持感均对员工创造力有显著正向影响;强迫型工作激情正向调节主管自主支持感与员工创造力之间的关系;和谐型和强迫型工作激情联合正向调节两种类型支持感与员工创造力之间的关系,即当和谐型和强迫型工作激情“双高”时,支持感对员工创造力影响最大。研究表明,只有同时从营造外部环境与增强员工内部动机着手,才能最大限度地提升员工创造力。     

Managers’ conflict management styles and employee attitudinal outcomes: The mediating role of trust

This study examines the mediating effects of trust on the relationships between manager’s conflict management styles (CMS) and employee attitudinal outcomes, as well as identifies the potential deviations in the areas of CMS and trust from the west in Chinese culture. One hundred sixty-nine employees in Guangzhou of China participated. As predicted, Integrating CMS of managers is found significantly correlated to trust and subordinates’ job satisfaction and turnover intention. Trust fully mediates the link between Integrating CMS and subordinates attitudinal outcomes. Results also support the expectations concerning the deviations on the impacts of the uncooperative CMS on subordinates under Chinese culture. Discussion and implications are presented.

A tale of two parks: Tibetan youths’ preferences for tourism community futures

This study explores young hosts’ identification of tourism resources and their perceptions of different tourism site management styles in a suburban village in Lhasa, Tibet. Two tourism parks with different management styles co-exist in the same village. One is collectively owned and managed by the community and the other is developed and managed by an outside company. Compared with previous tourism community research, this empirical study has four notable features: it focuses on a non-Western, emerging tourism community; compares responses to two different development approaches within a community; targets the emic views of the young local citizens; and connects the present with the future. A combination of research methods, including key informant interviews, photo-elicitation interviews, and a questionnaire-based survey were used in sequence. The study suggests that the Tibetan young hosts have clear views about tourism, the future, and their local resources. They strongly preferred the community-based style for the future, and their preferences extended to the kinds of tourists who visited the community-based property. The study adds empirical weight to the voices of those researchers who call for strong community control over local tourism resources as well as suggesting the benefits this approach may deliver.     

东北区人口城市化对非农产业发展水平的响应类型研究

通过建立反映非农产业发展水平的指标体系,将东北区36个地市级行政地域单元的非农产业发展水平进行排序,并结合各地人口城市化水平,根据人口城市化与非农产业发展水平的作用机理,将人口城市化对非农产业发展水平的响应关系划分为五种不同的类型区域,以此对人口城市化与非农产业发展水平的响应关系进行评价与分析。     

Attachment Styles and Ethical Behavior: Their Relationship and Significance in the Marketplace

This paper compares the ethical standards reported by consumers and managers with different attachment styles (secure, preoccupied, fearful, or dismissing). We conducted two studies of consumer ethical beliefs and a third managerial survey. In Study 1, we used a questionnaire that we constructed, and in Study 2, we used the Muncy–Vitell Consumer Ethics Scale. The results in both the studies were consistent and showed that men reported a greater indifference to ethical transgressions than women. Based on the two studies, the results indicate that␣among male consumers, the dismissing participants reported the greatest overall indifference to ethical transgressions and the secure participants expressed the most ethical beliefs. The two intermediate groups did not differ significantly from each other. In Study 1, none of the women consumers reported a dismissing attachment style. Women with a secure style reported more ethical beliefs than those in the other two groups. However, the sample in Study 2 included dismissing women. The dismissing women reported the greatest overall indifference to ethical transgressions and the secure women expressed the most ethical beliefs. The illegal profit subscale described the most severe ethical transgressions, and for both men and women, the secure participants were less apt than the other participants to report a willingness to transgress. In Study 3, the Newstrom and Ruch (1975, MSU Business Topics, Winter, 31) Questionnaire was administered to 227 managers. All four attachment patterns were represented among the participants of both genders. In all cases, the participants with a dismissing attachment style showed the greatest readiness to transgress.