Do Women Leaders Promote Sustainability? Analyzing the Effect of Corporate Governance Composition on Environmental Performance

In this study, we investigate the impact women leaders have on the corporate environmental strategies of organizations. Using a dataset of all Fortune 500 CEOs and boards of directors for a ten‐year period, we examine several aspects of gender in leadership on environmental strategy. Specifically, we test the impact of women CEOs, the proportion of women on the BOD, the number of interlinks women board members hold, and the interactive and cumulative effects of women CEOs and gender diverse boards. Findings suggest that firms characterized by gender diverse leadership teams are more effective than other firms at pursuing environmentally friendly strategies. This study contributes to research on corporate governance and environmental performance by showing how the gender composition of leaders affects corporate practice. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment     

我国遗产税征收现状分析与对策研究

文章就遗产税的征收前景、征收必要性以及征收方式提出了相关的政策建议。     

发展农业生产性服务业会缩小城乡居民收入差距吗？——基于空间溢出和门槛特征的实证检验

城乡居民收入差距的扩大是我国城乡发展不平衡的主要表现之一,发展农业生产性服务业会促进农业现代化并提高农村经济运行效率,进而有利于提高农村居民相对收入水平和缩小城乡居民收入差距。基于我国2003—2017年30个省级区域的面板数据,采用空间计量模型和面板门槛模型分析农业生产性服务业发展水平对城乡居民收入差距的影响,结果表明：农业生产性服务业发展不仅有利于缩小本地区的城乡居民收入差距,还对周边地区存在显著的空间溢出效应;同时,随着城镇化水平的不断提高,农业生产性服务业发展对城乡收入差距的作用由促进转变为抑制,且抑制作用逐渐增大。因此,应积极发展农业生产性服务业,并促进区域合作和交流;同时,农业生产性服务业的发展要与各地区农业生产的现实需求相结合。     

关于我国当前收入分配差距扩大的分析及其影响

中国的经济经过二十多年的改革开放,得到令世界瞩目的成绩的同时,也出现了收入分配差距扩大,贫富分化的令人不安的现象。在经济发展的同时,城乡之间,地区之间,城镇居民之间的收入差距迅速进一步拉大,这显然不利于实现"十六大"全面小康共同富裕的目标,也妨碍了经济的发展潜力。要解决这一问题,必须调整现有的分配格局,配合税收主业等相关政策。     

论中国工业的比较优势

成本比较优势的机制在当代国际分工和国际贸易中仍然发挥作用。中国工业的比较优势主要是劳动力资源丰富。改革开放以来，中国国际贸易的高速增长，主要得益于较好地发挥了劳动力便宜的比较优势。由于二元经济结构和地区经济发展水平上的差异将继续存在，同时由于劳动力供给大大超出劳动力的需求，中国劳动力便宜的比较优势将能够长期保持下去。但是，劳动力便宜的比较优势是相对的，在资本和技术密集型产业，这种优势并不明显。企业办社会和人浮于事等大大抵消了劳动力便宜的优势。所以，在市场竞争中，必须高度重视提高劳动生产率。制造业员工的工资水平低，虽然有利于降低企业生产成本，但也有消极作用：一是在国际贸易中，导致国民福利的流出；二是限制了低收入阶层的购买力，抑制了国内需求。逐步提高制造业工人的工资水平是必要的。     

Risks,possibilities, and social relations in the computerisation of Swedish university administration

This mixed methods case study discusses how the introduction of new technology changed the work of departmental administrators at a Swedish university, drawing on Cockburn's theories on gender and technology, viewing organisations as fields of contestation. This paper argues that jobs seem more fragmented with less discretion, as a result of computerisation. However, time saved by a new division of labour enabled by digitalisation has increased the possibilities for specialisation and job crafting. This new division of labour also led to increased tensions between academics, administrators and management. As the risks and possibilities connected to computerisation are matters of social relations, as much as being governed by technology, this paper adds to the debates on work and technology by exploring the complexity of social relations at work place level experienced by this overlooked group at the periphery of the managerial and academic power centres in academia.     

基于种养结合的种植户粪肥支付意愿研究

[目的]种植户的施用粪肥意愿对降低农业面源污染,提高养殖废弃物综合利用率,保护农村环境意义重大。[方法]利用CVM方法和Tobit模型分析北京市种植户的粪肥支付意愿及影响因素。[结果]98.07%的种植户愿意接受粪肥还田,对粪肥的平均支付意愿为82.99元/m~3。种植户不施用粪肥的主要原因是没有获取渠道与施用粪肥过程繁琐。种植户决策人性别为男性、加入专业合作社、年收入高、接受有机肥补贴、参加过施用粪肥培训、认可粪肥肥效长于化肥、认识到施用粪肥能提高农产品产量对种植户的粪肥支付意愿有显著正向影响。而种植规模大、农田肥力好、认为施用粪肥有助于农产品价格提高对种植户的粪肥支付意愿有显著负向影响。[结论]可以从以下3方面提高种植户的粪肥支付意愿:(1)帮助建立、巩固粪肥交易关系;(2)强化政府职能,提高对施用粪肥的帮扶力度;(3)加强对种植户的粪肥功能认知及环境保护宣传教育。     

New development: The application of incomplete contract theory to documenting Social Impact Bonds

ABSTRACT

Nobel laureate Oliver Hart’s work in developing a theory of incomplete contracting is relevant to explaining the evolution of the pay for success contracts that undergird Social Impact Bonds (SIBs). By its very nature, a pay for success contract that supports a SIB is likely to be functionally incomplete in that it is unable to describe and differentiate in the initial contract all relevant future states of the world in which the contract is to operate. Navigating this incomplete world can be particularly challenging when it comes to government contracting for quality outcomes in social services. Accordingly, Hart’s incomplete contracting framework can help us to think more clearly about how to document a pay for success contract that best supports a SIB transaction.     

城乡教育发展差距与居民收入差距关系研究

以CGSS2006抽样调查数据为基础,对我国城乡教育发展差距和居民收入差距之间的关系进行了实证分析。研究发现：我国城乡居民收入差距和教育发展差距都十分显著,居民受教育程度与其获得的收入水平之间具有高度的正相关性,此外,“受教育程度”因素已经成为仅次于“有事业心和进取心”因素的影响居民事业成功的第二大关键因素。因此,长期以来我国城乡教育发展上的差距必然是造成我国当前城乡居民收入差距产生和扩大的一个主要原因,要想解决我国城乡居民收入差距问题,必须首先解决城乡教育发展的不均衡性问题。     

Putting their money where their mouths are: Consumer willingness to pay for multi-ingredient,processed organic food products

In response to dramatically increasing adoption in consumer markets, the National Organic Program (NOP) initiated novel labeling standards for food products in the US in 2002. This program is a particularly relevant standardization effort for multi-ingredient processed foods. Rather than a simple binary message (organic or not), gradations of organic content are now codified. No existing published study evaluates consumer willingness to pay or motivation to purchase in response to such a rich organic label. This article presents evidence of the impact of the NOP through analysis of data collected in seven central Ohio, USA grocery stores. Results suggest that consumers are willing to pay premium prices for organic foods, even those with less than 100% organic ingredients. The magnitudes of WTP premia varied significantly among consumer groups, suggesting that targeted marketing may be effective for organic merchandisers.