“双碳”目标下企业绿色转型发展的促进策略

实现碳减排是应对全球气候变化的有效路径。生态优先绿色发展的主旋律、“双碳”目标的提出、环境规制不断完善的制度环境,都要求企业加快绿色转型发展。在对企业绿色转型发展中理念创新、环境规制、资源利用、环境影响及技术创新等问题进行理论阐释的基础上,提出了推动企业绿色转型发展的路径:明确理念目标,坚定企业绿色转型发展的方向;升级产业结构,确保企业绿色转型发展的质量;优化能源结构,提高企业绿色转型发展的效率;创新绿色技术,提升企业绿色转型发展的能力;完善体制机制,保障企业绿色转型发展的可持续。     

绿色产业or黑色产业：旅游业碳排放统计边界的反思与重构

科学界定旅游业碳排放统计边界既是低碳旅游研究的难点,也是制定旅游业碳减排政策与措施的关键。已有研究在统计指标选取上多以借鉴和优化为主,计算结果难以相互佐证。文章基于经济学和法学相关领域溯源,逐一评价了现行统计指标,研究发现：（1）影响旅游业碳排放统计边界的主要因素是研究视角不同、统计口径混用,导致研究结果之间"横向不可比,纵向不可加";（2）"狭义"和"广义"统计边界的主要区别是后者在"污染者付费"的基础上兼顾"受益者负担"原则;（3）基于"属地责任原则",外部交通不属于旅游目的地碳源,而应计入"广义"的统计边界。研究指出：旅游业碳减排措施应明晰责任边界和外部性,兼顾经济收益和环境代价;在边界相对统一的前提下,不同研究对象的碳强度不同,旅游业是否为绿色产业应视具体情况而定。     

基于政策文本的福建省科技特派员政策现状分析与完善建议

政策工具是政府治理的手段和途径，对福建省科技特派员政策文本进行分析，有助于审视和评估当前政策存在的不足，为科技特派员政策制定及优化提供参考。基于政策工具理论，以54份福建省科技特派员政策文件为研究对象，采用内容分析法，通过构建“政策工具—政策目标”二维分析框架，对政策文本内容进行编码归类和量化统计分析。研究表明：福建省及各地市科技特派员政策工具覆盖较为全面，但使用结构不均衡，环境型政策工具使用过溢，需求型政策工具应用缺乏；政策目标始终以开展创新创业为主，生态文明建设方面亟须加强。据此，需均衡配置政策工具，优化政策目标组合，增强政策工具目标适配性。     

Avoiding through glossiness and approaching through matte: The effect of visual finish on perceived product effectiveness

This research examines whether, how, and why visual finish (i.e., whether a product/package is glossy or matte) can affect consumers' perceived effectiveness of problem-solving products. Drawing on approach–avoidance goal pursuit theory, this work classifies problem-solving products into problem-approaching and problem-avoiding ones according to their operation processes. A pilot study demonstrates that participants are more likely to choose a glossy finish over a matte one for a problem-avoiding (vs. problem-approaching) product. Studies 1 and 2 collectively find that glossy (vs. matte) finishes increase consumers' perceived effectiveness of a problem-avoiding product while the reverse is true for a problem-approaching product. Moreover, this effect is mediated by perceived trustworthiness of product function (Study 3). Studies 4–5 further document its consequential implications on willingness-to-pay (Study 4; incentive-compatible paradigm) and consumers' actual ad clicks (Study 5; field study). The findings contribute to the visual finish, product effectiveness, and approach–avoidance goal pursuit literatures. They also have significant managerial implications on product appearance design.     

不合规任务对员工工作绩效的影响研究:一个被调节的双中介模型北大核心

基于认知—情感个性系统理论和资源保存理论构建了一个被调节的双中介模型,探讨了不合规任务对员工工作绩效的影响机制。通过对建筑行业239份领导与员工配对数据的分析发现:(1)不合规任务对员工工作绩效具有显著的负向影响;(2)工作目标进展和情绪耗竭在不合规任务与员工工作绩效间起中介作用;(3)时间管理技能不仅弱化了不合规任务与工作目标进展的负向关系,还削弱了不合规任务与情绪耗竭的正向关系;(4)时间管理技能负向调节了工作目标进展在不合规任务与员工工作绩效间的中介作用,对情绪耗竭在不合规任务与员工工作绩效间中介作用的负向调节效应不显著。本研究的结论为企业进行员工压力和任务管理,提高工作绩效提供实践指导。     

Gender differences in the first course in accounting: An achievement goal approach

We examine whether gendered patterns can be observed in first-year students' achievement goals in an introductory accounting course; a question largely overlooked by prior literature. This investigation is motivated by perceptions of accounting as a masculine field involving gender role stereotypes and business schools as competitive and performance-oriented environments. Our findings suggest that male students tend to adopt performance-approach goal, implying that they are more competitive than female students, and that their performance is thus driven by a desire to outperform others. Our findings further suggest that male students' expectations of learning accounting are higher than those of female students. The expectations explain the gender differences in the performance-approach goal. Finally, we find that this performance-approach goal mediates gender differences in course performance depending on the mode of assessment; male students received higher grades for exams but not for teamwork. Overall, our study highlights the importance of considering contextual aspects related to competitiveness, masculinity, and the mode of assessment on an accounting course when addressing students’ achievement goals and expectations of learning accounting. We thus contribute to the understanding of how learning environment, accounting pedagogy, and the broader field of professional accounting intersects with individual student attributes, creating differential learning outcomes.     

Towards a responsive-sustainable-resilient tea supply chain network design under uncertainty using big data

Nowadays, issues such as limited natural resources, environmental problems, social matters, and significance of resilience in agricultural supply chain (ASC) have dragged considerable attention worldwide. In this research, a five-level multi-objective stochastic mixed-integer linear programming model is designed for tea supply chain (TSC) in Iran. The objective functions of the suggested network are minimizing total costs of the supply chain (SC), the total water consumption, and non-resilience measures, and maximizing job opportunities of facilities. Literally, considering uncertainty for SC networks is extremely beneficial due to the existence of some variations in different parameters like demand. As a consequence, a robust possibilistic optimization (RPO) is implemented to manage the uncertainty. Due to the nature of the multi-objective optimization problem, the weighted-normalized-extended goal programming (WNEGP) approach is employed to solve the model. In order to credit the model, real data is collected from the tea organization of Iran. It is worth mentioning that parameters are gathered according to three aspects of big data: volume, velocity, and variety. The results validated the functionality of the model regarding planning strategy. In addition, it showed applying more costs on SC triggers an effective sustainable-resilient-responsive network. In terms of managerial insights, this study offers a far-reaching perspective to managers especially in ASC to develop their industries. Finally, some sensitivity analyses are discussed on key parameters such as demand, robustness coefficients, and also the value of the objective functions in various states. It is worth mentioning that sensitivity analyses on different states of the problem show how sustainability and resiliency affect the supply chain efficiency.     

数字经济对粮食生产碳排放的影响研究——来自长江经济带108个地级市的经验证据

目的 研究数字经济对粮食生产碳排放的影响及其作用机制，在“双碳”目标下为中国粮食生产实现低碳可持续发展找准减碳动能和路径提供参考。方法 文章基于2011—2019年长江经济带108个地级市粮食种植统计数据，运用碳排放系数法从化肥、农药使用等6个碳排放源测度碳排放水平，基于动态面板模型考察数字经济对粮食生产碳排放的影响，进一步采用中介效应模型从“技术效应”和“结构效应”视角考察其减碳机理。结果 （1）数字经济发展显著降低了粮食生产中的碳排放水平，数字经济每提高1%，粮食生产碳排放强度下降7.8%，经过稳健性检验结果仍然可信；（2）数字经济在粮食生产中的碳减排效应存在明显的异质性，一是在中东部地区、粮食主产区和产销平衡区其减碳作用更大也更显著，二是在地形平坦的平原的减碳效应明显大于土地禀赋稍差的山地、丘陵地区，三是2015年实施的化肥“零增长”政策显著强化了减碳效果；（3）粮食生产技术进步的“技术效应”和粮食种植规模化、专业化的“结构效应”，是数字经济削减粮食生产碳排放的重要作用机制。结论 作为新兴关键生产要素，数字经济快速延伸和渗透到粮食生产环节，可以有效提升粮食生产技术水平和种植规模化、专业化水平，进而推动粮食生产低碳高质量发展。