Pay dispersion among the top management team and outside directors: Its impact on firm risk and firm performance

Two key groups central to improving firm performance are the top management team (TMT) and the board of directors. Executives undertake strategic actions, whereas board members fulfill their resource provision and monitoring roles. Drawing on tournament theory and equity theory, we propose that high pay dispersion among outside directors and the TMT is positively associated with strategic risk, whereas high (low) TMT pay dispersion and low (high) outside director pay dispersion are positively associated with firm performance. Our predictor is the unexplained component of horizontal pay dispersion, or the residual of pay dispersion resulting from regressing pay on observable firm, industry, period, and individual characteristics. Our results highlight the importance of unexplained pay dispersion for TMTs, but not for boards of directors, in improving firm performance.     

利益和谐语境下中国农业补贴的路径选择——以欧美农业补贴的借鉴为视角

农业是国民经济的基础,而农业补贴是对本国农业扶持与保护政策体系中最主要、最常用的政策工具。农业补贴的本质是实现多元利益的和谐,其有效运行离不开相关利益机制的作用。通过对欧美发达国家的农业补贴状况进行考量,针对中国农业补贴的运行现状及其反映出的制度缺陷,农业补贴制度的发展进路应以建构利益和谐为主线,从利益和谐互促、利益和谐共生和利益和谐的基点等视角,从宏观、中观和微观领域进行制度完善与创新。     

我国农作物秸秆资源化利用的经济分析:一个理论框架

农作物秸秆是生物质资源的主要来源之一,与之相关的技术开发目前已成为生态农业和可持续发展的一个重大课题。农作物秸秆资源化利用有肥料、燃料、饲料、工业原料和食用菌基料等多种途径和技术路径,这些利用方式和技术的经济可行性如何,引起了研究者越来越多的关注。文章提供了一个对我国农作物秸秆资源化利用行为进行经济分析的理论框架。在该框架中,农作物秸秆资源化利用的总收益包括秸秆产品的市场价值、秸秆资源使用节约的相关资源性产品价值以及秸秆产品使用产生的环境收益;农作物秸秆资源化利用的总成本则由秸秆的收集、运输、储藏、加工以及机会成本构成。最后,文章对农作物秸秆资源化利用的公共政策等问题进行讨论。     

认知语言学与词汇习得的内在机制

通过论述认知语言学的基本范畴理论,提出在词汇习得过程中,要重视基本范畴词汇的学习,重视多义词的讲解,重视对隐喻的认识。     

海洋资源资产分类与核算框架研究

海洋作为国家的基础和战略资源,是国家重要的生存财富与保障,开展海洋资源资产分类与核算框架研究是挖掘海洋资源的市场价值,集约高效调控海洋开发管理活动的基础前提。本文分别从法律与经济两个层面剖析自然资源类别,并综合资源和资产双重属性,将海洋资源划分为海洋生物资源、海洋矿产资源、海洋空间资源与海水资源四大类,并进一步深入探索海洋资源资产核算框架,构建海洋资源资产核算表式结构与价格评估方法,最终从产权制度、用途管制、有偿使用与生态补偿4个方面为海洋资源资产化管理提出了探索方向。     

东亚区域经济合作新模式:中国-东盟自由贸易区

2001年11月在第五次东盟与中国领导人（10＋1）会议上，中国与东盟达成一致，确立了10年内建成中国－东盟自由贸易区的目标。这对双方关系的长远发展和东亚地区的繁荣稳定具有深远意义。它是中国继加入世界贸易组织后又一件对外经贸方面的重大事件。本就这一东亚区域合作的新模式产生的国际背景，以及实现目标所面临的困难进行分析。     

湘西州城镇体系建设的基本构想

城镇体系是一定区域内的城镇聚集体,它的形成与发展有赖于发达的经济和便利的交通条件。湘西州地处偏远山区,自然地理环境较差,交通闭塞,经济贫困,城镇化水平低,城镇体系不健全。文章透视了该地区城镇体系发展现状,并对未来城镇体系建设进行大胆构想,提出了具体的建设措施。     

Improving sustainable supply chain performance through organisational culture: A competing values framework approach

This research adopts the institutional and relational view theories to empirically test the impact of organisational culture (OC) on sustainable supply chain performance (SSCP) and further examines the impact of external integration on their relationship, drawing on a study in the food manufacturing industries in the UK and Greece. Using the mixed method approach, structural equation modelling (SEM) technique was first used to empirically analyse the data from a survey of 315 firms. In addition, insights from 11 interviews from top managers were qualitatively used as the basis to enrich and confirm the findings from the quantitative study. Our findings revealed that in the context of global supply chains only developmental, hierarchical, and group culture components of the competing values framework (CVF) as a model for assessing OC are conducive for achieving a higher SSCP. Although developmental, hierarchical and group cultures are instrumental for SSCP, a strong external integration is still required. Thus, external integration was found to mediate the relationship between the dimensions of OC and SSCP. The results further confirmed a positive relationship between all the dimensions of OC (developmental, group, hierarchical and rational culture) and external integration and a positive impact of external integration on SSCP. This research expands the institutional and relational view theories to examine the effect of OC (using CVF) on SSCP and further reveals the extent of external integration needed in the relationship to enhance SSCP in global supply chains. Supply chain managers are encouraged to adopt integrated competing values, namely, developmental, group, and hierarchical cultures to intensify the external integration in the supply chain to overcome several sustainability challenges and improve SSCP.     

浅谈中职专《基础会计》学科框架教学方法的应用

基础会计学科是一门专业性和应用性较强的学科,因此学好它有着非常重要的作用。本文主要就是从基础会计课程的各章节入手,从原有的框架入手,然后对理论教学与实际工作中不同的经济业务运营手段进行研究,使学生易于把握其内在的规律,在学习和复习过程中能够抓住重点,做到提纲挈领,学习起来得心应手。