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991.
浅析企业集群的社会文化 总被引:2,自引:0,他引:2
企业集群发展模式,是适应全球经济竞争的有效途径。经济全球化促进了生产要素和商品的跨国流动,但产业空间集聚的意义非但没有降低,反而上升了。企业集群正日益成为区域竞争优势的重要源泉。社会文化特征是企业集群最重要的特征,是企业集群迅猛发展的重要因素。 相似文献
992.
We consider the proportion of profiles at which an anonymous neutral social choice function cannot be manipulated to any coalition's
advantage. We fix the number of alternatives and consider the limit as the number of individuals goes to infinity, and assume
that the limit of the fraction of all profiles in the domain is 1.
We show that there is a continuous function on “profile vectors’ which gives the maximum probability of strategy-proofness,
and that this is strictly between 0 and 1 for three alternatives. We also analyze a number of common social choice functions
along these lines. 相似文献
993.
994.
对养老基金的政府财政投入会影响短期和长期的社会福利。首先是确定合理财政投入的两个准则,在描述基金收支核心机制后刻画了财政投入对经济发展的负面影响,在此基础上建立了合理财政投入的目标约束模型,在理论上做出探索。 相似文献
995.
Jörg Finsterwalder Jeff Foote Graeme Nicholas Annabel Taylor Maria Hepi Virginia Baker 《The Service Industries Journal》2017,37(11-12):766-782
ABSTRACTA number of services within society are designed to improve the well-being of its members and transform lives. Some services focus on the protection and support of vulnerable members of society, for example, those suffering the effects of drug use, mental health conditions, violence or poverty. Clients of such social services may also come from minority or marginalised cultural backgrounds. Typically, social services aim to reduce disparities and enhance individual and population well-being. A major challenge for social policy-makers and social service providers is to establish and maintain constructive engagement between the social services and those they are intended to serve. Some of these vulnerable clients are deemed ‘hard-to-reach’ (HTR) by policy-makers and service providers. Yet, the transformation of lives requires the involvement of the focal actor (client) and their service or activity system, as well as the engagement of other actors, such as the social worker embedded in their service or activity system. This paper aims to further unpack a novel approach, called integrative transformative service framework. This contribution extends its conceptualisation which fuses mainly three different approaches, namely Transformative Service Research (TSR), (Cultural-Historical) Activity Theory (CHAT) and (Regulatory) Engagement Theory (RET). 相似文献
996.
S. Prakash Sethi 《Journal of Business Ethics》2003,43(1-2):21-31
Large corporations are coming under intense pressure to act in a socially responsible manner. Corporations have accepted this notion provided that it is exercised voluntarily. It has also been argued that corporations can do well by doing good, and that good ethics is good business. This paper presents an alternative viewpoint by demonstrating that while voluntary socially responsible conduct is desirable, it plays a rather small role in inspiring good corporate conduct. Instead, (a) it is the external economic-competitive conditions that define the parameters and opportunities for good corporate conduct; and (b) the values and traditions of the corporations, and their perceived risk in exploiting those opportunities, that influence the extent of a corporation's socially responsible conduct. The framework presented here analyzes certain market-competitive conditions, which determine the scope and direction of socially responsible corporate conduct, and the instruments available to society to enhance ethical corporate conduct. It suggests that from society's perspective, we should move away from the notion of corporate social responsibility and toward corporate social accountability. Most modern economies operate under conditions of imperfect competition where corporations gain above-normal profits, i.e., market rent, from market imperfections. Therefore, corporations should be held accountable for a more equitable distribution of these above-normal profits with other groups, e.g., customers, employees, etc., who were deprived of their market-based gains because of market imperfections and corporate power. Three approaches are suggested for measuring corporate accountability through corrections. These are: information imbalance, bargaining power imbalance, and, adjudication, remedy and relief imbalance. 相似文献
997.
In this paper, we argue that calls for widespread implementation of ethics measurement systems would be better informed by
institutional economic analysis. Specifically, we assert that proponents of such systems must first recognize and understand
the institutions that potentially impede such efforts. We identify two potential institutional impediments to measuring ethics
and social responsibility. First, we suggest that neoclassical economics, supported by traditional business education and
legal precedent, serves to reinforce the notion that shareholders are the primary corporate constituency group. Such an emphasis
on the needs of shareholders severely hinders implementation of measurement systems that address the needs of multiple stakeholder
groups. Second, we argue that the threat of litigation may constrain corporate managers from measuring and considering ethics
and corporate social responsibility matters. In particular, managers may be reluctant to quantify various ethical concerns
if the resulting measurements could be used as evidence against the corporation in a lawsuit. 相似文献
998.
An Examination of the Structure
of Executive Compensation and Corporate Social Responsibility:
A Canadian Investigation 总被引:2,自引:0,他引:2
We explore the extent to which Boards use executive compensation to incite firms to act in accordance with social and environmental objectives (e.g., Johnson, R. and D. Greening: 1999, Academy of Management Journal
42(5), 564–578 ; Kane, E. J.: 2002, Journal of Banking and Finance
26, 1919–1933.). We examine the association between executive compensation and corporate social responsibility (CSR) for 77 Canadian firms using three key components of executives’ compensation structure: salary, bonus, and stock options. Similar to prior research (McGuire, J., S. Dow and K. Argheyd: 2003, Journal of Business Ethics
45(4), 341–359), we measure three different aspects of CSR, which include Total CSR as well as CSR Strengths and CSR Weaknesses. CSR Strengths and CSR Weaknesses capture the positive and negative aspects of CSR, respectively. We find significant positive relationships between: (1) Salary and CSR Weaknesses, (2) Bonus and CSR Strengths, (3) Stock Options and Total CSR; and (4) Stock Options and CSR Strengths. Our findings suggest the importance of the structure of executive compensation in encouraging socially responsible actions, particularly for larger Canadian firms. This in turn suggests that executive compensation can be an effective tool in aligning executives’ welfare with that of the “common good”, which results in more socially responsible firms (Bebchuk, L., J. Fried and D. Walker: 2002, The University of Chicago Law Review
69, 751–846; Zalewski, D.: 2003, Journal of Economic Issues
37(2), 503–509). In addition, our findings suggest the importance of institutional context in influencing the association between executive compensation and CSR. Further implications for practice and research are discussed.Lois. Mahoney is an Assistant Professor at Eastern Michigan University. Her research is focused in the areas of ethics and accounting information systems. She has published in ethics and accounting journals including Journal of Business Ethics, Business Ethics Quarterly, Research on Professional Responsibility and Ethics in Accounting, Information and Organization. Dr. Mahoney has received several research awards, including Best Paper award at the Seventh Symposium on Ethics Research in Accounting. Dr. Mahoney is also actively involved in the American Accounting Association.Linda Thorn is an Associate Professor at York University in Toronto Ontario. Her research focuses on ethical decision making, the ethics of accountants and accounting students and ethical aspects of accounting information. She has published in ethics and accounting journal including among others, Business Ethics Quarterly, Journal of Business Ethics, Contemporary Accounting Research, Behavioral Research in Accounting and Audit: A Journal of Practice in Theory. 相似文献
999.
国有企业财务管理目标的探析 总被引:3,自引:0,他引:3
针对国有企业同时具有企业性和社会性两重属性的特征 ,提出了国有企业应当在充分考虑社会责任的基础上 ,建立“以相关者利益最大化”为终极目标或根本性目标 ,以“企业价值最大化”、“社会贡献最大化”为中间目标或过渡性目标 ,以“资产剩余利润率最大化”、“成本最小化”、“社会贡献指标最佳化”为具体目标或执行性目标的新观点 ,以求在限定的社会资源成本下国有企业的社会性目标和企业性目标达到最佳结合 ,从而实现社会财富的最大化 相似文献
1000.
现代物流已成为企业的"第三利润源泉"。中国零售连锁企业应根据自身特有条件,在把企业做大的同时注重自身物流系统的配套发展,使其成为中国零售连锁企业"第三利润源泉"。 相似文献