How do consumers’ perceptions differ across dimensions of corporate social responsibility and hotel types?

This study develops three hypotheses regarding corporate social responsibility (CSR) in the context of the hotel industry. First, the study examines a ranking of consumers’ perceived importance of the four CSR dimensions proposed by Carroll’s hierarchy of CSR in 1991, expecting the following orders: philanthropic, ethical, legal, and economic dimensions, from most to least important. Second, the study investigates the relationship between consumers’ perceived importance of and their overall support for CSR. Third, the study introduces the type of hotel (for example, economy, mid-scale, and upscale) as a moderator to provide a better explanation of the relationship between consumers’ perceived importance of the CSR dimensions and support for CSR. Contributions to the CSR literature in general, and also specifically relating to the hotel context, and managerial implications are discussed.     

Assessment of the Partnership Quality between Travel Agencies and Health Care Organizations on the International Medical Tourism Market in Taiwan

The medical tourism literature lacks insight into related issues of these types of partnerships. Those that integrate multiple perspectives into one research framework are especially rare. This study evaluated and compared the influence of external environment uncertainty, trust, and resource dependence perspectives on the quality of interorganizational partnerships in the international medical tourism market and quantified these elements using external environment uncertainty assessment on the international medical tourism development. The research sample was based on a survey from 161 travel agency managers in Taiwan. This study found that external environment uncertainty has direct negative impact on trust and resource dependence has a positive influence on interorganizational partnership. Moreover, trust has a significant impact on partnership quality while resource dependence does not. Therefore, medical travel agents should extend their network of trustworthy health care organization partners in order to improve performance, decrease their self-risk, collect information, and avoid missed opportunities.     

数字金融能够促进企业绿色投资吗？——基于中国重污染行业上市公司的实证研究

数字金融实现了金融资源的高效配置,为重污染企业实现绿色转型提供了新机遇。基于2011—2021年中国重污染行业沪深A股723家上市公司的面板数据,实证分析数字金融发展对重污染企业绿色投资的影响及其传导机制。研究结果证实,数字金融发展能够显著提高重污染企业绿色投资水平,并通过一系列稳健性检验后该结论仍然成立。作用机制检验结果表明,数字金融可以通过缓解融资约束、抑制企业金融化进而提高重污染企业绿色投资水平。进一步分析发现,环境规制、分析师关注度正向调节了数字金融对重污染企业绿色投资的促进效果;数字金融仅对重污染行业中国有企业和大规模企业的绿色投资水平存在显著作用。最后,基于研究结论,提出推动数字金融发展与企业绿色投资的相关建议。     

政府间转移支付:国际经验借鉴与启示

我国政府间转移支付滞后于社会和经济发展的需要,使其效果深受影响.科学的政府间转移支付制度是市场经济体制具备完善性的必要条件.目前,在完善的市场经济体制国家中,已形成了构建政府间转移支付的一般作法.其中,具有代表性的国家为美国、德国与日本.总结这三个国家所积累的经验,比较我国政府间转移支付的现状,对增强我国政府间转移支付的科学性具有重要启示,从而有利于我国市场经济体制的完善与和谐社会的构建.     

Governing Suburbia through regionalized land-use planning? Experiences from the Greater Frankfurt region

This paper explores the case of peripheral settlement growth in the Greater Frankfurt (Main) region within current debates on global suburbanization. Within Germany’s sophisticated spatial planning regime, Greater Frankfurt’s system of regionalized land-use planning marks an ambitious initiative to contain urban sprawl. Nonetheless, expansive peripheral settlement growth, and socio-spatial polarization remain distinct characteristics of the booming region. Analyzing state regulation vis-à-vis dynamics of capitalist urbanization and private authoritarianism, we decipher the complex governance arrangements producing this, at first sight, contradictory simultaneity. We uncover the rationales of local growth politics of autonomous municipalities and the region’s multiplied institutional fragmentation that undermine planning ambitions to contain suburban growth. We conclude by critically assessing the political economies of suburbanization in Greater Frankfurt and point to prospects for regional reform.     

The Effects of M&A on Corporate Performance in Japan:DID Analysis in the Era of Corporate Governance Reform

This study analyzes how mergers and acquisitions (M&A) affect the performance of acquired companies in Japan. The sample period includes the era in which the government of Japan promoted a series of corporate governance reforms. A difference-in-differences analysis is implemented to eliminate the endogenous effects of a corporate acquisition. Choosing a control group by propensity score matching, we find that acquisitions have significantly negative effects on employment but no significant effects on labor productivity. For acquisitions by Japanese companies, we also find no significant improvement in ROA but significant improvement in Tobin’s q. The results are consistent with the zombie company theory, which indicates that an M&A prolongs the life of an insolvent company. Acquisitions by Japanese companies are in contrast with those by foreign companies, which have positive effects on ROA.     

严寒地区预防EPS板外保温薄抹灰裂缝的对策与建议

针对严寒地区EPS板外保温薄抹灰裂缝的实际情况,对材料、施工工艺、温度等因素分析,并提出预防裂缝的对策与建议。     

An Empirical Study of Corporate Entrepreneurship in Hospitality Companies

This study tests the model of the relationship between corporate entrepreneurship and strategic management, developed for the manufacturing industry by Barringer and Bluedorn (1999 Barringer, B. R. and Bluedorn, A. C. 1999. The relationship between corporate entrepreneurship and strategic management. Strategic Management Journal, 20: 421–444. [Crossref], [Web of Science ®] , [Google Scholar]), in the hospitality industry. The findings show some similar and different results from the research of Barringer and Bluedorn (1999 Barringer, B. R. and Bluedorn, A. C. 1999. The relationship between corporate entrepreneurship and strategic management. Strategic Management Journal, 20: 421–444. [Crossref], [Web of Science ®] , [Google Scholar]). Like manufacturing companies, hospitality companies perceive that corporate entrepreneurship is influenced by four strategic planning practices: environmental scanning intensity, planning flexibility, planning horizon, and locus of planning. Hospitality companies, however, consider that financial controls, not strategic controls, positively influence corporate entrepreneurship intensity. These findings have practical applications for hospitality corporations that are attempting to become more entrepreneurial, and will also help researchers to better understand the relationship of corporate entrepreneurship and strategic planning.     

政府角色定位对旅游治理的影响——以广西阳朔遇龙河景区为例

政府角色如何定位对旅游地能否实现可持续发展具有重要影响。文章以阳朔遇龙河景区为例,探讨其旅游地发展历程中政府角色定位的演变,解读不同阶段治理失灵的原因。研究发现:在旅游探查期,社区自主发展,政府基本缺位;在旅游参与期,政府以“规划者”角色介入,并主导运营管理,治理角色不中立,导致治理权威受损;在旅游大发展前期,政府治理目标部分错位加上在资源欠缺、政策准备不充分的情况下急于强制干预,最终导致治理失灵;在旅游大发展期,政府的治理能力和治理资源跟不上旅游规模的扩张,缺乏长效监管机制,难以实现有效治理。     

Gender Mainstreaming and Corporate Social Responsibility: Reporting Workplace Issues

This paper investigates the potential and actual contribution of corporate social responsibility (CSR) to gender equality in a framework of gender mainstreaming (GM). It introduces GM as combining technical systems (monitoring, reporting, evaluating) with political processes (women’s participation in decision-making) and considers the ways in which this is compatible with CSR agendas. It examines the inclusion of gender equality criteria within three related CSR tools: human capital management (HCM) reporting, CSR reporting guidelines, and socially responsible investment (SRI) criteria on employee and diversity issues. Although evidence is found of gender equality information being requested within several CSR related reporting frameworks, these requirements are mostly limited in scope, or remain optional elements. The nature and extent of relevant stakeholder opportunities are investigated to explain this unfulfilled potential.