盈余管理方向与企业投资效率

以2008—2010年沪深A股上市公司为研究样本,从盈余管理的不同方向考察盈余管理程度对企业投资效率的影响,研究发现：适度的正向盈余管理有助于缓和企业投资不足,但过度的正向盈余管理反而会恶化企业投资不足;负向盈余管理往往会伴随产生投资不足的问题。适度的正向盈余管理能够提振投资者信心,从而缓解企业的融资约束。监管部门应该能够容忍企业进行适度的盈余管理,而不是一味地强调所谓“真实的会计信息”。     

转型期中国政府过程中制度与角色非良性互动的表现、成因及对策

在当代中国政府过程的政治输入过程、政治转换过程、政治输出过程和政治反馈过程中,制度与角色的非良性互动是客观存在的,其成因包括社会公共需求快速扩张,中国社会需求结构根本性变革;社会转型期政府越位、缺位并存;制度供求关系失衡,制度供大于求与供小于求并存。克服制度与角色的非良性互动的对策包括构建"社会基础秩序",制度优先与增强制度约束的刚性;增加政治机会,增强政治系统的开放性与透明度;培育公民社会,推动政治国家与公民社会的良性互动。     

中国企业员工边缘化的结构维度与人群特征

近年来,员工边缘化问题得到了学界和实务界的共同关注,但大都停留在理论探索阶段,尚缺乏一个成熟的员工边缘化测量量表。研究表明,中国企业员工边缘化的内容结构包括工作意义边缘化、企业文化边缘化、人际关系边缘化、利益互动边缘化、团队角色边缘化5个维度;员工边缘化水平能够预测离职意向水平。当员工主动或被动边缘化后,很可能产生较强离职意向;员工边缘化在性别、年龄、工作年限、企业性质上没有显著差异,但在学历、婚姻状况、岗位层级上存在显著差异,学历低的、未婚的、岗位层级较低的员工往往容易被边缘化。     

Incorporating risk in a positive mathematical programming framework: a dual approach

In this study we develop a new methodological proposal to incorporate risk into a farm‐level positive mathematical programming (PMP) model. We estimate simultaneously the farm nonlinear cost function and a farmer‐specific coefficient of absolute risk aversion as well as the resource shadow prices. The model is applied to a sample of representative arable crop farms from the Emilia‐Romagna region in Italy. The estimation results confirm the calibration ability of the model and reveal the values of the individual risk aversion coefficients. We use the model to simulate different scenarios of crop price volatility, in order to explore the potential risk management role of an agri‐environmental scheme.     

论林业在建设生态文明中的作用

建设生态文明是人类历史发展的必然。作为建设生态文明的重要基础和主要载体,林业具有不可替代的核心作用。以党的十七大精神为指引,全面推进现代林业建设,努力构建完善的林业生态体系、发达的林业产业体系和繁荣的生态文化体系,是建设生态文明赋予林业的重大历史使命。     

政府在家具产业竞争力培育过程中作用的思考—以广东乐从家具产业为例

运用钻石模型对影响乐从家具产业竞争力形成的生产要素、需求条件、相关与支持性产业、企业的经营战略、结构与竞争方式、机会和政府6个影响因素进行分析,并分别讨论了政府对模型中各因素的干预和影响,指出了政府在乐从家具产业的竞争力形成过程中发挥的巨大作用,并对钻石模型的这种特殊运行机制以及产业未来发展方向进行了探讨。     

海洋文化在海洋休闲渔业中的引领作用研究

海洋休闲渔业作为海洋经济的重要组成部分,满足了人们的休闲需求,推动了渔区的经济发展,逐渐成为海洋经济的活跃领域。与此同时,海洋休闲渔业面临的发展瓶颈也同步凸显,一定程度上阻碍了其向更高层次迈进。本文旨在从海洋休闲渔业的属性和海洋文化特征入手,深入分析其发展困境,探讨海洋文化和海洋休闲渔业两者之间的耦合效应,以此寻求海洋休闲渔业的有效发展路径。     

环渤海地区区域经济空间网络关联结构研究

采用网络分析方法,对1995—2014年环渤海地区区域经济空间网络关联结构进行分析,研究发现：环渤海地区区域经济空间网络关联特征显著,分为“辽宁”和“京津冀鲁”两个子网络;网络密度稳步上升,但仍然较低;核心区域的经济比重有所降低,但份额始终较大;网络效率在波动中趋降,空间溢出效应趋于显著。其中,北京、天津、济南等9地属于“主受益”板块,石家庄、保定、潍坊等19地属于“经纪人”板块,沈阳、大连、鞍山等4地属于“双向溢出”板块,而秦皇岛、承德、葫芦岛等12地属于“净溢出”板块。产业结构转型升级、控制FDI区域差异以及投资多元化等有利于环渤海地区增强区域经济空间关联。应多途径构建区域经济关联通道,打造“环型”网状关联经济,并通过产业转型升级和经济多元化发展增进区域经济空间关联。     

How do consumers’ perceptions differ across dimensions of corporate social responsibility and hotel types?

This study develops three hypotheses regarding corporate social responsibility (CSR) in the context of the hotel industry. First, the study examines a ranking of consumers’ perceived importance of the four CSR dimensions proposed by Carroll’s hierarchy of CSR in 1991, expecting the following orders: philanthropic, ethical, legal, and economic dimensions, from most to least important. Second, the study investigates the relationship between consumers’ perceived importance of and their overall support for CSR. Third, the study introduces the type of hotel (for example, economy, mid-scale, and upscale) as a moderator to provide a better explanation of the relationship between consumers’ perceived importance of the CSR dimensions and support for CSR. Contributions to the CSR literature in general, and also specifically relating to the hotel context, and managerial implications are discussed.     

Call Center Employees’ Intent to Quit: Examination of Job Engagement and Role Clarity

Call centers have become a valuable resource for hotels in managing customer experiences and relationships, yet they have also developed a reputation for being a stressful job which has made it a significant challenge to retain employees. Given high turnover rates among call center employees, it is important for hospitality firms to understand the factors influencing their intentions to quit. This study focuses on job engagement and role clarity to examine hotel call center employees’ intent to quit. The survey results of call center employees at a large resort hotel suggest that job engagement significantly influences the hotel call center employees’ intent to quit after accounting for job satisfaction and organizational support. Role clarity, however, is not related to intent to quit. Managerial implications and recommendations for increasing employee job engagement are discussed.