Environmental Reporting of Global Corporations: A Content Analysis based on Website Disclosures

Today, more corporations disclose information about their environmental performance in response to stakeholder demands of environmental responsibility and accountability. What information do corporations disclose on their websites? This paper investigates the environmental management policies and practices of the 200 largest corporations in the world. Based on a content analysis of the environmental reports of Fortune’s Global 200 companies, this research analyzes the content of corporate environmental disclosures with respect to the following seven areas: environmental planning considerations, top management support to the institutionalization of environmental concerns, environmental structures and organizing specifics, environmental leadership activities, environmental control, external validations or certifications of environmental programs, and forms of corporate environmental disclosures.     

注意力经济环境下传媒的核心竞争力

注意力经济是以注意力资源的生产和分配为基础所形成的经济关系以及商业运作模式,关于“注意力”的探讨为传媒的研究提供了一个新视角。本文认为,媒介经济也是注意力经济;注意力经济环境下传媒的核心竞争力依然是内容;丰富的高品位的内容是获得受众持久注意力的根本,是媒介可持续发展的关键。     

Exploring the Ethical Identity of Islamic Banks via Communication in Annual Reports

Islamic Banks (IBs) are considered as having ethical identity, since the foundation of their business philosophy is closely tied to religion. In this article, we explore whether any discrepancy exists between the communicated (based on information disclosed in the annual reports) and ideal (disclosure of information deemed vital based on the Islamic ethical business framework) ethical identities and we measure this by what we have termed the Ethical Identity Index (EII). Our longitudinal survey results over a 3-year period indicate the overall mean EII of only one IB out of seven surveyed to be above average. The remaining six IBs suffer from disparity between the communicated and ideal ethical identities. We further found the largest incongruence to be related to four dimensions: commitments to society; disclosure of corporate vision and mission; contribution to and management of zakah, charity and benevolent loans; and information regarding top management. The results have important implications for communication management if IBs are to enhance their image and reputation in society as well as to remain competitive. Roszaini Haniffa is a Senior Lecturer and Head of Accounting and Finance at the Bradford University School of Management. She holds a PhD from Exeter University and has published papers in Abacus, Journal of Accounting and Public Policy, Journal of Business Finance and Accounting and other journals. Her research interests focus on social responsibility reporting, corporate governance, international accounting and the Islamic perspective of accounting. Ros has reviewed papers and is a member on the editorial board of several journals. Mohammad Hudaib is a Lecturer in Accounting at the Bradford University School of Management and holds a PhD from Essex University. He has previously taught at Exeter University and prior to his teaching career, was an auditor in Saudi Arabia. He has published papers on auditing and corporate governance in Journal of Business Finance and Accounting. His current research interests include auditing, Islamic perspective of accounting, accounting theory and ethics.     

顾客网络购物满意度影响因素研究

本文采用内容分析法对淘宝网在线顾客评论内容进行了编码分析,并通过归纳评论内容要素、绘制网络购物顾客满意度影响因素总体框架结构图,提出材质、价格和尺码是顾客关注的三类要素,质量、社会价值、卖家服务、物流服务、尺码、顾客成本、产品描述和顾客期望是影响网络购物顾客满意度的影响因素。研究显示其中顾客期望对网络购物顾客满意度有显著负向影响,而其他7种因素对网络购物顾客满意度有显著正向影响。     

Social Embeddedness in Electronic Negotiations

This study contributes to electronic negotiation research by analyzing the role of social embeddedness of actors in a controlled laboratory experiment. In particular, we analyze the effect of prior negotiator relationship in different conflict levels in web-based negotiations. We hypothesize that with increasing intensity of conflicts, negotiators who have a personal relationship use more value creating strategies compared to anonymous negotiators. As a consequence, we also hypothesize to find fewer impasses in electronic negotiations involving subjects who are socially embedded. Our results confirm that, in fact, in severe conflicts socially embedded actors reach significantly more agreements than subjects of the control group while such an effect is not found in weak conflict situations. These findings are related to more yielding between embedded actors but not to more value creating behavior. From these results, we can conclude that socially embedded negotiators better manage to reach agreements in difficult situations. Furthermore, an institutionalized pre-negotiation phase which allows negotiators to establish a personal relationship can counteract the threat of impasses.     

经济发展阶段划分理论研究述评

经济发展阶段划分理论是经济发展理论研究的重要内容。该理论包括两个基本问题:一是经济发展阶段划分的标准;二是经济发展阶段划分的内容。本文对学术界在这两方面的主要研究成果作了简要评析     

商业组织创新:一个分析框架

商业组织创新是一项有计划的系统工程，且是一个动态的历史发展过程。其发展变革将循着怎样的趋势进行?这是确定每一个发展阶段特定商业组织创新内容与方向的依据。本文将商业组织这个多变量系统放在商业特定的内外部环境的多因素中去分析，从而构建了商业组织创新的内容与方向研究的一般分析框架。     

基于技术含量的进出口商品贸易条件的影响因素研究

随着技术创新在对外贸易领域的作用日渐突出,出口商品的技术含量对一国贸易比较优势的转变、对外贸易的转型及商品外部竞争力的提高越发重要.基于此,本文以商品显示技术附加值作为判别技术含量差异的方式,对进出口商品进行分类并测算其贸易条件指数,借助分位数回归模型分析不同因素对各分类商品贸易条件的影响效应,发现尽管我国当前的比较优势商品仍集中在资源型、中技术产品领域,但高技术产品的贸易条件改善力度最大.同时,经济水平、税收等因素对不同技术含量商品贸易条件的影响表现出较大的差异,且当贸易条件处于不同分位水平时同一影响因素的作用系数也表现出明显的差别.     

浅议高职实践课程内容与国家职业标准的衔接

实践教学是高等职业教育的显著特征,将高职实践课程内容与国家职业标准衔接,是高等职业教育自身的特性和实现培养目标的要求,有利于学生实践能力的培养,增强学生的核心竞争力,满足市场和产业对高素质技能型人才的需求,同时也促进高等职业院校实训基地和双师型教师队伍的建设和发展。     

上海加快文化科技创新融合的对策研究

文化科技创新融合表现在三个层面:科技进步提升公共文化服务能力及促进文化产业发展;文化创意源泉通过开源和合作平台开发技术,加速科技创新的进程、促进科技服务产业转型;文化与科技的双向互动带动新业态出现。在此背景下,上海应结合文化科技创新融合发展的优势与不足,通过研发整合、推广关键技术应用、创新服务与商业模式等方式,全方位对上海文化科技产业进行布局,实现文化科技创新融合重点领域突破,协助上海的各产业领域保持创新、持续因应环境变迁而转型。