Where do international board members come from? Country-level antecedents of international board member selection in European boards

In this paper, it is argued that boards internationalize by recruiting international directors in order to increase companies’ performance. However, increasing nationality diversity on a board can be costly considering that it potentially creates cooperative problems on a board due to fault-lines and separation processes. As a result, boards will prefer international candidates who are more similar to themselves on a variety of ‘distances’. Based on data collected regarding 5683 board members of 361 companies from 15 countries in 2005–2007, we discover that the greater the distance (cultural, institutional and geographical) between the candidates’ and the companies’ country-of-origin, the lower the fraction of board members of that nationality on boards. Subsequently, it is argued that historical ties between countries play a ‘distance compressing’ role and partially compensate for the effects of distance. A colonial tie between countries will make recruitment of these particular nationalities more likely than others.     

白族饮食文化旅游开发策略研究

白族饮食文化历史悠久,拥有浓厚的传统特色,具备实用性和创造性、地方性和民族性。但白族饮食文化旅游开发中面临缺乏深度和广度;盲目跟风,忽视地方特色;以品尝佳肴为主,文化含量不足;宣传力度小等问题。提出政府应加大扶持力度;旅游开发中要突出民族饮食文化;科学定位、凸显白族饮食文化特色;加强品牌建设和文化旅游产品宣传等建议,以促进白族饮食文化旅游的健康、可持续发展。     

公司违规与审计收费：违规公告异质性和作用机制

以审计定价模型为切入视角,探讨了违规公告内容与审计收费的关系,并进一步剖析违规诱增审计收费的作用机制。研究发现：违规公告异质性内容会对审计收费产生差异化影响,违规类型严重性和多样性、处罚措施严厉性均会显著诱增审计收费,而处罚措施多样性不会显著提高审计收费。进一步地,公司违规通过“审计成本”和“风险溢价”两条平行中介路径来诱增审计收费,且“审计成本”这条路径会受到事务所规模、任期长短、是否更换等变量的显著调节。研究说明违规公告文本内容能协助审计师评估风险,也表明不同情境下违规对审计收费的作用机理存在差异性。     

清至民国时期黔东南苗侗族民众之田土山林诉后防御策略

清至民国时期,黔东南苗侗族民众在田土山林诉讼之后有独具特色的防御策略,即将官府判词刊刻在石碑上,立于桥头路口等众人途经之处,以警示他人以后对判决所涉田土山林不得再生觊觎之心。黔东南苗侗族民众之所以采取这种诉后防御策略,其主要有以下几个方面的原因:一是田土山林对黔东南传统苗侗族民众来说意义非常重大;二是意图减少或者避免以后的讼累;三是官府判决的权威性已经在黔东南得到显现。黔东南苗侗族民众的田土山林诉后防御策略对法制建设的启示:要加强对民众田土山林权益的保护,减轻民众的诉讼负担。     

Motivational bases for managing diversity: A model of leadership commitment

Given the limited effectiveness of equal employment opportunity and affirmative action programs in promoting minorities in the U.S., the onus to advance women and minority groups may depend on the voluntary efforts from corporate America. In this paper, we apply a general theory of commitment to help explain why top executives may be committed to managing diversity in organizations. We propose that top executive commitment can stem from instrumental, normative, or affective bases. Specifically, top executives may be motivated because of utility maximization, a moral obligation, or a personal desire to be associated with a program of social importance and/or to leave a positive legacy. We further explore the implications of the three motivational bases of top executive commitment to managing diversity on firm diversity outcomes, and we offer some propositions which can serve as a basis for future research.     

价值多样性和社会主义核心价值观

党的十七大报告关于建设社会主义核心价值体系的论述,为引领价值多样性指明了方向。现阶段,我国社会客观存在的各种思想和价值观念相互交织、激荡和碰撞,彼消此长,呈现出"一元主导,多样并存"的趋势,价值多样性在很大程度上猛烈地冲击着社会主义核心价值体系的建设。因此,用社会主义核心价值观引领多样性的人生价值观,对大学生思想建设具有重大的现实指导意义。     

The Impact of Article Method Type and Subject Area on Article Citations and Reference Diversity in JM,JMR, and JCR

It has been argued that the scientific status of the marketing discipline is reflected in both the ability of its articles to be cited and the degree to which its articles draw from a diverse set of reference sources. We combine a content analysis of a sample of 561 JM, JMR, and JCR articles with a citation analysis and reference analysis of those same articles to investigate the impact of article method type and subject area on article citation rates and reference diversity. Our results reveal that verbal-theory and field study papers are both more likely to be cited and more likely to draw from a wide variety of journal and disciplinary reference sources. The results also reveal that services/customer satisfaction and general theory and philosophy of science articles are generally more likely to be cited than other subject areas, although services/customer satisfaction articles are also less likely to rely on a diverse set of references.     

Ecosystem services–biodiversity relationships depend on land use type in floodplain agroecosystems

Managing agricultural floodplains to meet present and future human requirements without jeopardizing biodiversity conservation is a challenge for land use planners and ecologists. This paper aims to disentangle the relationships between ecosystem services and biodiversity in multifunctional landscapes, such as floodplain agroecosystems, by disaggregating their values across land use types. We measured eight ecosystem services (gas regulation, soil formation, nutrient regulation, habitat provision, food provision, raw materials production, education, and recreation) and six plant diversity indexes (richness, abundance, and true diversity for both plant species and growth forms) in seven land use types identified in the floodplain of the River Piedra (Spain). We observed that all land use types provided services to some extent, but each one was better at providing certain services. Natural or semi-natural habitats provided more services and hosted greater diversity than cultivated land use types. In addition, five diversity indexes were strongly correlated to at least three ecosystem services each one. Habitat provision and education were the ecosystem services positively correlating to most diversity indexes, whereas food provision was negatively correlated to all diversity indexes. Moreover, analyzing the interactions between ecosystem services and biodiversity across land use types, we observed that land use type was the controlling factor regarding the sign and significance of the interaction. The results of this study suggest that, in floodplains agroecosystems, a mosaic landscape of different land use types helps support ecosystem services and contributes to maintaining biodiversity while using local resources. Such land use policies might manage agricultural floodplains at the landscape scale while still being able to accommodate specific measures for each land use type. Moreover, riparian forests should be preserved and restored across the floodplain as they are hot spots for biodiversity and ecosystem services provision.     

Women on boards of directors: Why skirts in seats aren’t enough

Most organizations focus their attention on simply achieving gender diversity on their boards. This approach misses the point. A complex relationship exists between board gender diversity and good governance whereby such diversity can have a negative, positive, or neutral impact on organizational performance, indicating that organizations may only reap the benefits of gender-diverse boards under proper conditions. This article examines which conditions allow gender-diverse boards to flourish and which conditions lead to failure. Organizations usually increase female representation on boards of directors to achieve one of two goals: gender parity or improved governance. Each of these goals is influenced by different circumstances and thus must be approached in a unique manner. Three recommendations are offered herein for organizations trying to achieve each goal. Gender, ethnic, and cultural board diversity all share related justifications and challenges, so organizations that follow the recommendations in this article will be well positioned to benefit from all three sources of increased diversity on their boards of directors.     

海外华人利益诉求的应急保护机制

随着中国每年出境人数的急剧增加,海外华人利益的保护就逐渐成为中国政府高度关切的课题。中国作为国籍国对海外华人利益的保护包括外交保护、领事保护和应急保护机制。这3种既相互联系但又有区别,而在最近发生的国际重大事件中,应急保护机制不断显现出其现实性和实用性。本文从应急保护机制及其相关概念的深入剖析入手,结合目前他国和我国应急保护机制的做法,提出了完善我国应急保护机制的重大意义和相应做法。