Identifying business opportunities for sustainable development: Longitudinal and experimental evidence contributing to the field of sustainable entrepreneurship

Which factors facilitate the identification of business opportunities for sustainable development? To answer this question, we develop a process model of sustainable opportunity identification. We argue that sustainable opportunity identification is a process with transitions from problem to solution identification and from solution to sustainable opportunity identification. Moreover, the transitions are facilitated by two factors—awareness of adverse consequences and entrepreneurial attitude—providing motivation and direction in the process. We tested our model in a field study (N = 107) and two experiments (N = 53 and N = 69). Our findings show that awareness of adverse consequences and entrepreneurial attitude influence the process of sustainable opportunity identification, explaining under which conditions people are more likely to identify business opportunities for sustainable development. Our study thus contributes to the field of sustainable entrepreneurship.     

A gramscian perspective on field dynamics. The case of the privatization of Italian steel industry

Institutional fields are not static, they undergo times of fragmentation and times of settlement. Neo-institutional research has long explained the settlement of fields as either the effect of political manoeuvring of actors, or of discursive activity influencing cultural codes, narratives and symbols. But can these processes really be considered in isolation? In this paper, we propose to adopt a comprehensive view on fields’ dynamics, one that embraces the interaction of political and discursive manoeuvring to explain how fragmented fields manage to settle. To do so, we build on the Gramscian concept of hegemonic practices as discursive and political processes that integrate cultural equivalence among actors with political alliances based on aligned interests. Hegemonic practices align actors in a new historical bloc (a new settlement). Through this lens, we interpret the case of the Italian State steel privatization (1984–1995) and propose a process model explaining what yields fields’ dynamics from fragmentation to settlement. The model highlights the action of diffused agency in field dynamics, thus overcoming the obsolete challenger/incumbent view, and the need of becoming a historical bloc for alliances to stabilize a field.     

科技信息机构发展中的问题及对策

从目前科技信息机构现状出发,阐述科技信息机构发展中出现的问题、机遇及对策。     

公允价值下公司交叉持股的会计计量

在公允价值计量模式下,交叉持股的双刃剑效应明显,成为股市助涨助跌的双头怪。在对其后续计量时,上市公司交叉持股价值重估是计入所有者权益还是当期损益,企业具有较大的自主选择权,不同选择所造成的经济后果差异明显。文章通过应用数学公式分析发现：在对金融资产价值重估时,一是重估增值选择计人权益还是损益,对公允价值会计的顺周期效应影响不同;二是采用传统估值体系评估企业价值时,市净率更优于市盈率。     

我国套期保值会计发展背景、现状与对策分析

套期保值会计发展的成果主要表现为金融工具会计准则和套期保值会计准则的制定和不断完善。我国套期保值会计理论研究起步晚,主要集中在国内外金融工具准则、套期保值会计准则的解读及对比研究以及套期保值会计理论和套期保值会计准则应用研究等方面。实践中存在套期准则可操作性差,容易导致主观随意、盈余操纵和企业风险意识低、专业人才缺乏等问题。需要结合我国企业风险管理实践,修改现有套期会计准则,颁布操作指南,加强专业人才的培育,不断推进我国套期保值会计的发展。     

浅析分权体制下地方政府财政行为选择问题——基于委托—代理理论及面板数据模型分析

文章基于委托—代理理论构建了地方政府财政行为选择模型,并实证检验了财政分权与地方非税收入之间的相互关系。研究表明:当政府间委托—代理关系不规范,激励机制不完善时,地方政府从事违约行为(囤积非税收入)的动机愈渐凸显;在控制变量(国企利润、财税改革)一定时,财政分权对地方非税收入规模产生显著影响,其中,支出分权度相对收入分权度的作用更为突出。因此,在分权体制下,应规范地方政府非税收入管理机制;对各级政府事权进行必要调整;适度提高地方政府在国家税收分配体系中的比重;通过优化地方税收体系,更好地激励地方政府履行公共财政职能。     

华夏科创：机遇识别和开发

华夏科创是一家位于北京中关村的高科技公司，主要研发、生产和销售与水质安全、油料品质和食品安全有关的分析仪器。本案例通过对华夏科创公司历史上几次重要的商机和商业想法的识别和开发过程的描述。试图讨论商机识别与外部因素和创业者个人特征的关系。本案例特别适用于创业学的商机识别和开发过程教学。     

民国年间北京城庙市与城市市场结构

庙市是伴随寺观的宗教活动而形成的具有定期定性质的市场单元，在对中国城市市场空间结构，特别是历史时期上的市场空间结构的研究中，庙市有其不可忽视的地位，北京是中国具有悠久文化历史的古都，其庙市所形成的商业结构体系在城市的商业结构中占有重要的位置，本文通过对民国年间北京城庙市的时间和地域结构的分析，进而对其形成的商业结构进行分析。     

Outdoor recreation expenditures and the effects of spatial structure

Abstract

Visitor expenditure models have been the focus of substantial attention in outdoor recreation research because of their significance in estimating local economic impacts. At the disaggregate level models have usually included simple measures of distance decay and variables representing the attributes of households and supply features. Scholars have ignored the differential effects that the spatial structure of opportunities might have upon expenditures. This paper presents an analysis of the effects of spatial structure upon visitor expenditures for outdoor recreation in Oklahoma. Analyses are presented which identify and differentiate the relative effects of spatial structure upon visitor expenditures and the alternative forms of spatial diversification behavior consistent with such expenditure patterns.     

Do hotel REIT companies face investment constraints? A comparison with C-corporation hotel companies

This study investigates whether corporate investment by REIT hotel companies (hotel REITs hereafter) is more constrained than investment by C-corporation hotel companies (hotel C-corps hereafter). The investments of hotel REITs and hotel C-corps are examined by comparing the sensitivities of investment to cash flow and investment opportunities between the two groups. Results show that the sensitivity of investment to cash flow is positive and significantly higher for hotel REITs than for hotel C-corps, suggesting that hotel REITs are likely to experience more constraints on their corporate investment. This finding suggests that hotel firms and owners should be more cautious about electing to be a REIT if they are planning large investments in the future. In addition, this finding has policy implications; even a small reduction in the rate of mandatory dividend payouts could significantly increase hotel REITs’ corporate investments.