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211.
The aim of this paper is to investigate how the corporate characteristics and contextual factors influence the choice of managers in initiating the sustainability report/reporting (SR) and to understand the role of organisational dynamics. The research design develops through a deductive and inductive approach. The deductive approach is based on an analysis of the Social and Environmental Accounting Research (SEAR) strands which use the theoretical framework of (neo-) institutional theory to inquire the adoption and diffusion of SR. The inductive method is based on a research case that focuses on the SGR Group. "How can the rico-institutional theory help explain the process of SGR's SR implementation in Italian and Bulgarian companies"? The study identifies both the internal and contextual factors associated with the SR development and the regulative, normative, and cognitive dimensions/factors that affect the implementation and institutionalisation of SR in Italy and Bulgaria, in accordance with the different institutional environments in which the social and sustainability accounting projects are developed. 相似文献
212.
近年来,我国上市公司的股利分配存在很多非理性行为,本文浅谈我国上市公司股利政策需要解决的问题,提出可行的解决措施。 相似文献
213.
湘南农业结构调整与优化的政策建设探讨 总被引:2,自引:0,他引:2
农业结构调整与优化是我国21世纪农业发展战略的必然选择,但须有强力政策支持体系。因此,必须对农业结构调整与优化政策进行准确定位,并建立与之相适应的政策目标和措施体系。作为具有相对区域优势和特殊地位的湘南农业,还应该有自己的区域政策。 相似文献
214.
研究型教学模式是指以学生为中心,从学生个体出发,真正把学生主体能动性的发挥放在教学活动的首位,引导学生以积极地学习态度对待书本知识并应用于实践的教学模式。文中通过对物流管理专业英语教学模式中存在的问题进行剖析,同时结合物流英语的教学特点和难点,提出应用研究型教学模式改进物流管理专业英语的课程教学,增加学生学习专业外语的积极性,提高教学效果,为培养学生的创新精神和实践能力提供广阔的空间。其研究内容对于物流管理专业教学改革,提升学生的工作适应能力具有重要意义。 相似文献
215.
Neha Sami 《International journal of urban and regional research》2023,47(2):312-317
In this paper I focus on the substantial research funding cuts announced by UK Research and Innovation (UKRI) in March 2021 to examine the process of funding for and participation in global research projects for researchers based in Southern institutions. I focus here on three key aspects of participating in global research projects: first, the structures through which these grants are created—the programmatic frameworks or other imperatives that confine and limit this work to Northern/Western-centric frames; secondly, the precarity of these grants and the work that they generate; and, thirdly, the increasingly output-related and time-bound nature of work in light of limited support. I argue that the effects of these are felt disproportionately by those located in the global South and are therefore worth considering as part of larger debates centred on democratizing and decolonizing knowledge networks. 相似文献
216.
The recent financial crisis has highlighted the need to go beyond a purely micro approach to financial regulation and supervision. As a consequence, the number of policy speeches, research papers and conferences that discuss a macro perspective on financial regulation has grown considerably. The policy debate is focusing in particular on macroprudential tools and their usage, their relationship with monetary policy, their implementation and their effectiveness. Macroprudential policy has recently also attracted considerable attention among researchers. This paper provides an overview of research on this topic. We also identify important future research questions that emerge from both the literature and the current policy debate. 相似文献
217.
《Telecommunications Policy》2019,43(10):101884
This study explores the value of special issues by analyzing the characteristics of special issues of Telecommunications Policy (TP). Specifically, this study examines the status of special issue publications, the characteristics of their articles compared with those of general issues, and the factors affecting article citations. For the analysis, all information on TP articles published from 1976 to 2018 was collected from the Scopus database. A comparative analysis as well as a negative binomial regression were conducted on papers published after 1994, when the first special issue was published. The results show that special issues are distinguished from general issues by various characteristics, such as multinational author collaboration, number of references, keywords, and funding. While general issue papers are more frequently cited in academia, special issue papers show better performance in terms of online captures and social media sharing. Moreover, the smaller number of variables affects the frequency of citations in the case of special issues, revealing that content and format are more influential than author factors. 相似文献
218.
《Food Policy》2019
This article tests the hypotheses of convergence to a single level of total factor productivity (TFP), and a steady state of TFP growth rate in China’s agricultural sector. Based on multilateral TFP estimates we found that China’s agricultural sector has rebounded in recent years from a slower TFP growth in the 2005–2007 period. While convergence test results confirm a “catch-up” effect that provinces with lower TFP levels tend to grow faster than others, estimated rates of β convergence are conditional on how we capture the heterogeneity effect across regions. The rates of β convergence range from 0.016 to 0.039 under different model specifications. Estimates show that higher growth rates of educational attainment, R&D, and intermediate goods density (per unit of labor) can enhance TFP growth. Unfortunately, there is no evidence of an overall σ convergence, indicating that TFP levels are not converging except in the South region. It implies that to catch up with leading provinces, it would require extra efforts for those lagging behind by increasing their region-specific research investment, promoting rural educational attainment, and enhancing embodied technical change. 相似文献
219.
上海自贸区作为我国推进金融改革的新型发展模式,其离岸银行业务的税收政策在施行中可能会产生离岸银行业务优惠税制与我国现有税制的冲突、“税收洼地”导致“黑色经济”滋生、征管程序中出现“法律真空”地带等法律风险.而中国香港、新加坡离岸银行业务税收监管制度则体现出了低税负、高效征管的特点,有鉴于此,自贸区在对离岸银行进行税制创新时应当以税收政策的法定化、统一化为最终目标,协调境内关外离岸银行优惠税收制度与境内税制改革,建立离岸银行的国际化税收征管制度,以控制自贸区离岸银行业务税收政策的法律风险. 相似文献
220.
提高新能源汽车产业创新水平、将新能源汽车产业置于国民经济战略性新兴产业的地位予以支持已成为世界大国博弈的重要命题.文章将破坏性创新理论用于指导我国的新能源汽车产业政策,在公共科技政策分析的基本政策工具框架下,采用内容分析法分析了2009年至今我国新能源汽车产业创新的政策支持体系;对特斯拉汽车成功进行破坏性创新的案例及对我国的启示作了实证研究,进而提出我国新能源汽车产业破坏性创新的政策建议. 相似文献