Board internationalization and corporate social responsibility

This study examines the association between board internationalization and firms’ corporate social responsibility (CSR) performance in China during 2009–2019. Using a large dataset of director nationalities and CSR scores, we find that foreign directors promote CSR performance as evidenced by higher CSR scores. We further document that this relationship is more pronounced among government-controlled firms, firms with better corporate governance, and firms operating under stricter institutional environments. These findings remain valid after sequential robustness checks. Overall, our findings imply that foreign directors motivate the board of directors and their firms to actively pursue and practice social responsibility. Our study enriches the literature on the outcomes of board internationalization and determinants of CSR and provides the internationalization of corporate governance mechanisms a reasonable basis.     

一般反避税条款与实质正义——兼评《企业所得税法》

我国《企业所得税法》第47条规定的性质为一般反避税条款,其与其他具体反避税条款一道构成了企业所得税法领域中的反避税条款。该条款的确定说明我国在企业所得税法领域引进了实质课税原则,作为形式课税原则的必要补充,是经济法的实质正义在企业所得税法领域的运用。但在实施一般反避税条款时,应加以限制,以平衡国家利益和纳税人权益。     

投资者关系管理对资本市场可见度的影响

本文以深圳证券交易所2005年上市公司为研究对象,分析影响资本市场可见度的公司结构性特征和制度性特征两类因素,考察投资者关系管理对这两类因素可见度效应的调节作用,研究发现上市公司投资者关系管理水平对公司的市场价值特征和股权结构、董事会等制度性特征的调节作用明显,可以显著提高资本市场可见度。上市公司应重视投资者关系管理等自主性治理活动的开展。     

Disparities in the financial performance of agricultural entities according to the legal form: the case of Slovakia

Financial management in agricultural enterprises is affected by a range of factors that are not present in other sectors. One of the factors that affect the performance of enterprises is the legal or organizational form of the business. In Slovakia, the specific structure of farms is different from that of almost any other member state of the European Union. The aim of this paper is to evaluate the disparities in the financial performance of agricultural enterprises according to the legal form. We analysed and compared two groups of agricultural entities, agricultural cooperatives and business companies, for the period from 2005 to 2014. Based on an analysis of the differences using mathematical and statistical methods, we can conclude that the legal forms are distinguished in all monitored parameters and our hypothesis on the differences in economic performance of agricultural entities according to legal form was confirmed.     

消除考试焦虑 提高英语成绩

考试焦虑这种心理异常现象,对于大学生成绩的发挥产生很大的干扰。要帮助学生分析考试焦虑的形 成、表现形式,消除焦虑,树立自信心,以期提高考试成绩。     

生态视角下的城市结构形态发展变化作用力研究——对道萨迪斯人类聚居地作用力的再思考

城市结构形态的发展与演化过程是多种力共同作用的结果.道萨迪斯将其归纳为11种作用力,注重人类聚居地的形成发展的一般规律,但没有解决各种作用力的作用特点和主导作用力的决定性问题.从生态学角度剖析,自然力与非自然力相互作用的生态过程确定城市结构形态的空间结构类型及形式:健康的自然生态环境网络系统作为"底",决定着城市建设用地发展变化的空间模式;自然生态系统的自组织过程主导结构形态发展的过程,这是对道氏理论的解释与补充.     

组团式城市外部空间形态分形特征研究

定量研究城市外部空间形态是城市建设与规划的重要环节。文章应用分形原理和方法以及GIS技术定量研究了无规则、具有自相似性的城市外部空间形态,以武汉市为例分析了多核心组团式城市空间形态分形特征,以及武汉市50年间的分维演变规律,并分析了不同阶段城市分维值变化的原因以及城市扩展的方式,最后提出采用多理论、多技术手段综合集成的方法是未来深入研究城市空间形态的重要途径。     

企业控制权演变与财权配置

企业的财权配置是企业所有权的核心内容。从最初的业主制企业到现代的股份公司，财权配置主要是企业内部各利益主体(如股东、经营等)之间的权力分配和合约安排。随着企业控制权的演变及“利益相关理论”的兴起，企业的财权配置应不仅仅是股东和经营的企业内部财权配置，而应扩展到包括外部利益相关在内的外部财权配置，以及为保证利益相关财权配置实现的相机治理机制。     

Modeling Mexican agricultural production

Results of time series tests (including unit root and deterministic and stochastic cointegration tests) imply that a mixture of differenced and cointegrated model specifications are warranted for econometric models of Mexican agricultural supplies and input demands. Test results are sensitive to choice of functional form and the set of regressors. For example, share equations should be estimated using differenced data, but output supply and input demand equations generally should not. Generalized Leontief and quadratic functional forms are preferred over the translog. Symmetry and curvature of a restricted profit function are rejected. Short-run output supplies and input demands are generally inelastic. First version received: February 1998/Final version received: November 1998     

基于产业集群的社会资本治理机制

本文主要是以安徽省马鞍山当涂县博望地区的刀具产业集群为研究对象,在分析了社会网络和社会资本的基本构成后,研究了博望社会网络的一般特征,并在实证的调研的基础上分析社会资本了对博望刃具产业集群的影响,分析了社会资本在产业集群下的治理机制,得出社会资本治理机制对我国产业集群的形成和发展有着重要的借鉴作用,有利于推动产业集群的健康发展.