行政许可法打造法治政府

通过对新颁布的《行政许可法》的梳理和分析，认为《行政许可法》在有限政府、程序政府、责任政府等方面建立了许多具有突破意义的制度和新的规定，这些制度的建立和新的规定的实施，必将为我国建立法治化政府，进而建设社会主义的法治化国家，带来深远意义的影响。     

中外政府会计模式的比较及启示

政府实现其职能必须有充足的经济资源作保证,因此需要有相应的会计体系对政府履行其职能过程中所花费的成本与所取得的成效加以确认、计量、记录和报告.新公共管理活动的开展和政府公共受托责任的扩大对政府会计工作提出了更高的要求,西方多数国家都在进行政府会计改革,并已卓显成效.中国目前的预算会计并非政府会计,已不适应时代需要,必须重新构建一个富有中国特色的绩效政府会计体系.     

论会计信息责任主体的责任

从会计信息的生产过程来看,会计信息的责任主体包括上市公司、企业管理当局、会计人员、会计师事务所、注册会计师等。责任主体为保证会计信息的质量所承担的责任包括法律责任和职业道德责任,其中法律责任又包括行政责任、刑事责任和民事责任三种形式。通过对会计信息相关责任主体的责任研究,分析其中存在的问题,为进一步完善责任体系和责任内容提供依据。     

Do social factors influence investment behavior and performance? Evidence from mutual fund holdings

We study the economic significance of social dimensions in investment decisions by analyzing the holdings of U.S. equity mutual funds over the period 2004–2012. Using these holdings, we measure funds’ exposures to socially sensitive stocks in order to answer two questions. What explains cross-sectional variation in mutual funds’ exposure to controversial companies? Does exposure to controversial stocks drive fund returns? We find that exposures to socially sensitive stocks are weaker for funds that aim to attract socially conscious and institutional investor clientele, and they relate to local political and religious factors. The financial payoff associated with greater “sin” stock exposure is positive and statistically significant, but becomes non-significant with broader definitions of socially sensitive investments. Despite the positive relation between mutual fund return and sin stock exposure, the annualized risk-adjusted return spread between a portfolio of funds with highest sin stock exposure and its lowest-ranked counterpart is statistically not significant. The results suggest that fund managers do not tilt heavily towards controversial stocks because of social considerations and practical constraints.     

博物馆数字化建设与金融文化传播——以东北亚金融博物馆为例

博物馆作为公共文化机构,承担着向公众提供文化服务的职责。随着科学技术(特别是信息技术)的发展,博物馆开启了数字化建设的进程。博物馆数字化建设的目的并不是要取代传统博物馆,而是对实体博物馆在某些方面进行有益的拓展和补充。伴随着数字化建设,博物馆能够更好地满足公众多样化的文化需求,提供更好的文化体验。突发事件对博物馆数字化发展形成了一种倒逼机制,凸显了博物馆数字化的重要性。为了更好地传播金融文化,实现文化育人的目标,东北亚金融博物馆将通过“顶层设计、逐步推进、研究标准、规范建设、共建共享、未雨绸缪、创新技术、增加手段”等做法,探索数字化建设之路。     

责任旅游的时代特征及适应对策分析

随着旅游业的发展,旅游业中的责任性逐步增强,责任旅游也即应运而生。本文从责任旅游的概念、内涵和意义入手,重点分析了责任旅游的时代特征和责任旅游的适应对策,目的是提高旅游行业中的责任心,营造文明和谐的旅游环境,促进旅游业健康有序地发展。     

责任型领导对员工绿色行为的影响:道德反思的中介作用及同理心的调节作用

基于社会学习与情感事件理论视角,探讨了责任型领导对员工绿色行为的影响机制。通过对山东省、上海市多家企业317名人员的问卷调查,实证分析结果显示责任型领导显著正向影响员工绿色行为,道德反思在责任型领导与员工绿色行为之间起部分中介作用;同理心负向调节道德反思与员工绿色行为之间的关系,同理心越弱,道德反思对员工绿色行为的影响越显著;同理心还调节责任型领导通过道德反思影响员工绿色行为这一中介机制,同理心越弱,中介效应越显著。研究结果为责任型领导激发员工绿色行为提供了新的视角,对于增加组织的环保行为具有重要的现实意义。     

旅游地意象、地方依恋与旅游者环境责任行为——以浙江省旅游度假区为例

文章综合旅游地意象、地方依恋及环境责任行为理论,将旅游地意象分为5个要素,将地方依恋分为2个要素,并构建了旅游地意象、地方依恋与旅游者环境责任行为之间的关系模型。研究发现:(1)景观意象、设施意象、服务意象及安全意象均直接影响情感意象。设施意象与服务意象不仅直接影响地方依赖,且通过情感意象来实现。安全意象和景观意象间接影响地方依赖。安全意象、服务意象及景观意象不仅直接影响地方认同,且通过地方依赖来实现。设施意象间接影响地方认同。服务意象不仅直接影响旅游者环境责任行为,且通过地方依恋来实现。景观意象、设施意象及安全意象间接影响旅游者环境责任行为。(2)情感意象直接影响地方依赖,间接影响地方认同与旅游者环境责任行为。(3)地方依赖直接影响地方认同和旅游者环境责任行为,且通过地方认同间接影响旅游者环境责任行为。     

Key impact factors of visitors’ environmentally responsible behaviour: personality traits or interpretive services? A case study of Beijing’s Yuyuantan Urban Park,China

The environmentally responsible behaviour (ERB) facilitates the sustainability of tourism destinations. This study aims to identify the key impact factors to promote visitors’ ERB in urban park and examine the impact mechanism. A total of 567 visitors were surveyed in Beijing’s Yuyuantan Urban Park. Structural equation modelling results indicate that personality traits are the most important factors that affect visitors’ ERB, while the effect of how satisfaction with interpretive services plays upon visitors’ ERB using place attachment as a mediator. Openness traits positively affect satisfaction with experiential services and general behaviour. Additionally, implications in urban park management are provided.     

Drivers of customer decision to visit an environmentally responsible museum: merging the theory of planned behavior and norm activation theory

The main goal of this research was to merge the theory of planned behavior and the norm activation theory into one model and test its applicability in an environmentally responsible museum context. A filed survey was conducted at museums. Structural equation modeling was used to test research hypotheses. Results of the structural model comparisons revealed that the prediction power of our integrated model was superior to that of the theory of planned behavior and the norm activation theory. The proposed relationships among research constructs were generally supported. The mediating role of study variables was established. Additionally, the salient role of personal norm and attitude in generating museum travelers’ pro-environmental intention was identified. Overall, there was a strong support for the proposed theoretical model.