Exploring the links among corporate social responsibility,reputation, and performance from a multi-dimensional perspective

This study examines the links among corporate social responsibility (CSR), reputation, and performance in hotel companies from a multidimensional perspective. Data were collected from 322 hotels in China and partial least squares equation modelling (PLS-SEM) was employed for a causal-predictive analysis. Study results reveal that CSR practices influence hotel reputation as seen from both international and local perspectives. CSR and reputation influence performance dimensions (accounting-based performance, market-based performance, and non-financial performance) differently. The research findings offer specific theoretical and practical implications for hotel managers.     

板体地基稳定和高真空击密技术在曹妃甸工业区吹填砂路基处理中的应用比较

板体地基稳定和高真空击密技术是改善地基土质应力和承载力的新型方法,文章通过对曹妃甸工业区吹填砂路基进行处理的工程实例,对此2种处理方法的适用范围、处理效果进行了应用比较。     

Do Small Family Firms Outperform Non-family Firms？ A Research Agenda Based on Agency and Stewardship Theories＊

The aim of this study is to examine the effects of family involvement and altruism on agency costs of equity and debt, as well on the performance of small family businesses. To achieve this objective, the authors reviewed the literature on family business. Drawing from agency theory and stewardship theory, the authors also proposed a research model that highlights the links among the variables. In so doing, this paper makes some contributions to the literature in three ways. Firstly, it takes an integrative framework that may help to explain behaviors oriented towards maximizing potential performance within a context in which pro-organizational attitudes co-exist with self-serving motivations. Secondly, it advances the understanding of corporate governance mechanisms in small family businesses, and finally, it deepens the discussion of prior research by advancing a set of propositions based on two theoretical approaches. Thus, the authors believe that a systematic comparison of different contexts provides new insights into small family business governance. The implications and directions for future research are in the last section.     

Impact of International Financial Reporting Standards （IFRS） Adoption on Key Financial Ratios＂ The Case of the Czech Republic

This contribution analyzes the impact of new International Financial Reporting Standards （IFRS） reporting rules on financial ratios prepared in the Czech companies. Using a sample of 16 Czech firms, we attempt to measure the scope and size of the differences in the selected set of financial ratios as calculated with data reported according to the traditional Czech accounting standards （CAS） and under the IFRS provisions. Our study discovers that there are important differences resulting from the two reporting formats. Our research comes to a conclusion that translation of Czech statements to IFRS may cause changes in the values of financial indicators without relationship to the real change in the firms＇ value, performance, and stability. Even though the findings were not statistically significant, the indicative results of our measurements disclosed an important fact that the transition to IFRS could cause deterioration of key indicators and thereby could impact on the overall rating of companies. One needs to be cautious with generalization due to the small sample size.     

知识员工绩效考核方法的探索

知识员工的绩效考核方法应适于知识员工的绩效特征。绩效考核方法可根据考核结果受考核者决策影响程度的不同,分为主观考核法与客观考核法两类。每一种主、客观考核法在知识员工的绩效考核中各有利弊且考核的侧重点各异。今后的研究可以将重点放在探索一种结合主观考核法与客观考核法优势的绩效考核方法,或者尝试将一种主观考核法与一种客观考核法有机结合,以实现对知识员工科学、高效地绩效考核。     

超临界350MW电厂四大管道国产化应用分析

目前超临界机组四大管道采用进口产品带来的一系列问题,如价格昂贵,采购周期长,管道制造过程质量无法监督控制,造成电厂基建费用增加,建设周期长,现场安装前检验发现诸多质量缺陷等。通过对国内钢厂所生产的四大管道化学成分、性能指标分析及调研已应用国产化四大管道情况,为某350MW电厂机组四大管道国产化提出建议。     

携程旅行网春秋国旅网e龙旅行网内容交付性研究

旅行电子商务网站成功的关键因素之一是能否提供满足消费者需求的内容,基于瑞奇曼（Rachman）和布奇南（Buchanan）的研究方法,对国内三个著名旅行网站的内容交付性进行了研究,讨论了我国旅行电子商务网站在内容建设方面存在的问题以及改进的方法。     

论旅游服务提供者在包价旅游合同中的法律地位及责任

针对旅游服务提供者的法律地位及责任问题,《关于审理旅游纠纷案件适用法律若干问题的规定》和《旅游法》都设置了若干规则,但其中某些规则值得商榷。在包价旅游合同中,旅游服务提供者并非旅游合同当事人,而是向债权人(旅游者)履行义务的第三人,也是《合同法》第121条中的第三人。旅游服务提供者是否属于旅游经营者的履行辅助人,在我国《合同法》对旅游合同中的违约责任不以过错为要件的背景下并不重要。旅游经营者无干涉、控制可能的公共交通运营者仍应属于旅游服务提供者。根据《合同法》第64条,旅游者对旅游服务提供者应享有履行合同义务或承担违约责任的直接请求权。因旅游服务提供者的原因而致旅游者人身损害或财产损失的,《旅游法》施行以后,旅游服务提供者与旅游经营者承担的是不真正连带责任。     

学校社会工作应对新时期高校学生问题的潜力

新时期高校学生工作中存在若干棘手的问题,文章通过对学校社会工作的工作理念、工作职能、工作方法等方面与目前高校学生工作进行对比,来剖析挖掘学校社会工作应对新时期高校学生问题的潜力。     

中国经济潜在增长率的变动分析——基于日韩及金砖四国等典型国家1961-2010年的经验比较

国际金融危机背景下中国经济不平衡、不协调、不可持续的结构性矛盾日益突显,尤其是2012年中国政府更是八年来首次将国内生产总值（GDP）预期增长目标调低至8%以下,中国经济的发展轨迹及其未来发展潜力再次引发热议。要想对此做出回答有赖于对典型国家发展经验比较的基础上做出科学分析。基于此,本文以成功跨越“中等收入陷阱”的典型经济体日本、韩国,以及金砖国家的巴西、印度、俄罗斯为比较研究的对象,利用HP滤波法获得的典型国家潜在增长率变动的历史轨迹,深入分析我国及上述国家在不同发展阶段上潜在经济增长率变动的总体特征,及其产业结构、要素投入结构和需求结构变动的显著特征,由此为中国经济实现快速持续健康发展和发展方式的根本性转变提供经验借鉴。