企业社会责任导向下我国物流业税收政策研究

基于企业社会责任观,认为我国当前物流业的相关税收政策在引导企业履行社会责任方面存在差距,要使我国物流业健康、快速、长久地发展,物流业税收政策的设计要引导企业履行经济责任、法律责任、道德责任和慈善责任四个社会责任层次,通过对现状和问题的分析提出了政策设计的导向和措施。     

农村资金互助组织的生发基础思辨--基于社会资本视角

社会资本是以信任、互惠和社会规范为基础的人际关系及关系网络,封闭性的社会结构是社会资本发挥作用的条件,也是社会资本产生消极功能的根本原因。本文通过在农村资金互助组织的生发基础研究中引入农村社会资本,对组织所处的农村社会网络、规范和信任进行分析,发现农村社会结构的相对封闭性在组织设立初期起到积极作用,但它制约组织的长远发展和成员的创新活动。     

西北内陆中心城市低收入人口居住空间及其社会效应——以兰州市为例

以兰州市各街道的低收入人口为研究对象,根据2013年6月进行的兰州市居民调查问卷和棚户区统计数据,借助Arc GIS10.0、SPSS平台,综合运用数理统计、反距离空间插值、主成分因子分析和聚类分析等方法,揭示兰州市低收入人口的属性特征、空间分布、聚居类型及社会效应。结果表明:在社会属性方面,低收入人口主要是低龄、低学历、下岗及退休、无职业且家庭结构较复杂人口;在空间分布方面,低收入人口"西高东低"分布不均衡,呈现"多中心"组团结构,"核心—边缘"特点明显;在聚居类型方面,可将其居住空间划分为原住型、流动型和移民型;在社会效应方面,带来空间分异、居住隔离、资源剥夺和公共安全等一系列社会问题,建议通过调整福利政策、倡导混合居住、拓宽就业渠道和加强规划引导等措施加以消解。     

Beyond Income and Wealth

This paper proposes four criteria for the selection of a better measure of living standards: it should be comprehensive, correlation sensitive, preference based, and fairness based. These criteria are applied to the following measures: income, equivalent income, capabilities, and satisfaction. The paper then explores the relationship between the space of goods and services, the space of budgets, and the more fundamental space of the aspects of life that people really care about. The importance of the fairness principles guiding interpersonal comparisons is highlighted.     

The Distributional Incidence of Growth: A Social Welfare Approach

This paper provides a normative framework for the assessment of the distributional incidence of growth. By removing the anonymity axiom, such framework is able to evaluate the individual income changes over time and the reshuffling of individuals along the income distribution that are determined by the pattern of income growth. We adopt a rank dependent social welfare function expressed in terms of initial rank and individual income change and we obtain partial and complete dominance conditions over different growth paths. These dominance conditions account for the different components determining the overall impact of growth, that is the size of growth and its vertical and horizontal incidence. We then provide an empirical application for Italy: this analysis shows the distributional impact of the recent economic crisis suffered by the Italian populaltion.     

Think Twice Before Going for Incentives: Social Norms and the Principal's Decision on Compensation Contracts

Principals make decisions on various issues, ranging from contract design to control system implementation. Few studies examine the principal's active role in these decisions. We experimentally investigate this role by studying how a principal's choice of an incentive contract that may discourage misrepresentation, compared to a fixed‐salary contract, affects the honesty of his or her agents’ cost reporting. Results show that, besides an incentive effect and a principal trust effect, the active choice for incentives produces a negative “information leakage” effect. When principals use incentives, their choices not only incentivize truthful reporting and signal distrust, but they also leak important information about the social norm, namely, that other agents are likely to report dishonestly. Agents conform to this social norm by misrepresenting cost information more. Our results have important practical implications. Managers must recognize that their decisions can leak information to their agents, which may produce unanticipated consequences for the social norms of the organization.     

职业成长对员工建言行为的影响

基于员工利益视角,整合社会交换理论与关系人口学理论,并探索性地引入员工与主管前摄性人格匹配,可深入研究职业成长对员工建言行为的作用机理。运用多元线性回归分析多个组织的335份员工-主管配对样本数据,结果表明：职业成长对员工建言行为具有正向影响,员工对组织的责任感知在职业成长与建言行为间起到中介作用,员工-主管前摄性人格匹配不仅正向调节职业成长对建言行为的作用,而且正向调节责任感知对建言行为的作用。     

人口老龄化对积极财政政策有效性的影响——兼析延迟退休的宏观经济效应

人口老龄化不但影响到宏观经济的稳定,也会对财政政策的有效性产生影响。将人口老龄化引入动态随机一般均衡模型,分析人口老龄化对4种积极财政政策工具（扩大政府支出、提高劳动所得税起征点、提高劳动所得税累进性和增加公共投资）有效性产生的影响以及延迟退休的动态宏观经济效应,结果表明：人口老龄化扩大了政府支出和政府公共投资对消费产生的挤出效应,降低了4种积极财政政策工具对产出、消费、就业的促进效应,也强化了其对通胀和工资膨胀的提升效应;延迟退休未对私人消费产生挤出效应,有利于就业、产出和消费增长,并有助于稳定通胀和工资膨胀;与财政政策工具相比延迟退休引致的整体社会福利损失较小。人口老龄化降低了积极财政政策的有效性,基于稳定宏观经济和降低社会福利损失的考虑,延迟退休是一个较优的政策选择。     

河南艾滋病村驻村调查笔记

通过对艾滋病村和受艾滋病影响群体状况的直接观察和解释,揭示艾滋病疫情对当地社会经济发展、人民生活和社会稳定所造成的负面影响。政策建议:(1)为了避免更大的灾难,政府应当把遏止艾滋病作为“科学发展观”和“人口与发展战略”的一个组成部分,以便进一步动员各方面资源参与艾滋病的防治工作。(2)国家人口和计划生育系统应当全面介入国家的艾滋病预防。     

Corporate Social Responsibility: Exploring Stakeholder Relationships and Programme Reporting across Leading FTSE Companies

Although it is now widely recognised by business leaders that their companies need to accept a broader responsibility than short-term profits, recent research suggests that as corporate social responsibility (CSR) and social reporting become more widespread, there is little empirical evidence of the range of stakeholders addressed through their CSR programmes and how such programmes are reported. Through a CSR framework which was developed in an exploratory study, we explore the nature of stakeholder relationships reported across leading FTSE companies and the importance they attach to communicating both social and business outcomes. It is evident from the hypotheses tested that the bigger FTSE companies, particularly extraction companies and telecoms, are more adept at identifying and prioritising their stakeholders, and linking CSR programmes to business and social outcomes. However, we draw the general conclusion that building stronger stakeholder relationships through CSR programmes – other than with customers – is not currently a priority for most companies. We also conclude that a limited sophistication in managing multiple stakeholders may compromise the impact of CSR upon business and social results. Finally, the managerial implications and the contribution of our study are discussed before closing with an acknowledgement of the limitations of this work and suggestions for further research.