审计委员会特征对上市公司内部控制缺陷的影响

本文以2009年深市主板A股上市公司为样本,实证检验了审计委员会特征对内部控制缺陷的影响。研究发现,上市公司审计委员会设立时间越长、规模越大、独立性越强,公司内部控制存在缺陷的可能性越小。进一步将内部控制缺陷划分为整体缺陷、具体缺陷、设计缺陷和执行缺陷四种类型,研究发现,设立时间越长、规模越大的审计委员会对四种类型缺陷的抑制作用都越强,独立性越强的审计委员会对除整体缺陷之外的其他三类缺陷的抑制作用越强,审计委员会的专业性越强对设计缺陷的抑制作用越强。     

The effects of corporate environmental disclosure on environmental innovation from stakeholder perspectives

Based on legitimacy theory and resource dependence theory, using 111 listed companies among China’s typically high pollution-emitting listed corporations, research into the effects of environmental disclosure on environmental innovation is undertaken. From the perspective of stakeholders, we analyse the moderating effects of different proportions of institutional investor holdings and types of enterprises on the relationship between environmental disclosure and environmental innovation. The results indicate that corporate environmental disclosure has a positive role in promoting environmental innovation; the proportion of institutional investor holdings has a positive moderating effect between environmental disclosure and environmental innovation. However, there is no significant difference between state-owned enterprises and private enterprises in terms of the effect of the environmental disclosure on environmental innovation, which possibly arises because both types of enterprises make full use of their own advantages to instigate environmental innovation through environmental disclosure. The conclusions may help enterprise decision-makers implementing environmental innovation and government policy makers formulating scientific policies to promote the clean production in enterprises.     

既有大型公建节能改造中的进化博弈论分析

运用进化稳定策略为核心的进化博弈方法,对目前我国既有大型公共建筑节能改造工作进行研究,分析得出政府与产权方之间在节能改造问题中的进化博弈解。     

外来常住人口本地化的供需类型分析

探讨了外来常住人口本地化的条件:一是外来常住人口心理上的融入意愿;二是外来常住人口客观上的融入能力;三是当地政府的发展需要和承受能力。分析了外来常住人口本地化的法律障碍。提出了外来常住人口本地化的对象需求类型:一是经济权利保障;二是社会权利保障;三是文化权利保障;四是政治权利保障;五是户籍本地化。提出了当地政府提供外来常住人口本地化的供给类型:户籍本地化和权益本地化。     

两型农业建设中相关利益主体间的博弈分析

资源节约型、环境友好型农业(简称两型农业)建设离不开政府(中央政府和地方政府)、涉农企业和农户。这个过程中也会产生委托—代理问题。基于利益相关者理论,深入分析中央与地方政府之间、地方政府之间、地方政府与涉农企业(农民)之间、涉农企业与农民之间、涉农企业(农民)之间的博弈行为。发展两型农业是利益主体之间动态博弈的结果,但是需要对地方政府、涉农企业和农户实施"引导"。这种"引导",可以使地方政府、涉农企业和农户有充分的信心选择两型生产。需要依靠加大投入力度、促进科技进步、建立科学的政绩评价体系和公众参与制度、加强行业自律和利益协调机制等办法来改进相关主体的博弈行为。     

状语“更”与情态补语共现的类型及条件

状语＂更＂与情态补语共现,状语＂更＂的语义指向上存在差异,有的指向情态补语,有的指向述语。状语＂更＂与情态补语共现受隔指凸现焦点、语法匹配因素、功能匹配因素、语义匹配因素四种条件的限制。     

论电力企业文化

文章论述了当前许多电力企业需要不断探讨的问题,即在市场经济环境下,如何保持电力企业文化建设与时俱进,建设和谐的电力企业文化。     

Encouraging knowledge sharing among employees: How job design matters

Job design is one of the most frequently researched practices in the Human Resource Management (HRM) literature, and knowledge sharing has become an important and heavily researched managerial practice. The links between these practices, however, have received little attention in the literature. We argue that job design matters to knowledge sharing for motivational reasons. Specifically, jobs contain characteristics that stimulate different kinds of motivation toward knowledge sharing, which have different effects on individual knowledge sharing behavior. We develop six hypotheses that unfold these ideas and test them on the basis of individual‐level data collected within a single firm. The hypotheses are tested in a LISREL model that confirms that job characteristics, such as autonomy, task identity, and feedback, determine different motivations to share knowledge, which in turn predict employees' knowledge sharing behaviors. © 2009 Wiley Periodicals, Inc.     

Effects of Consumer Weight Level and Advertising Appeals on Consumer Attitude Toward Food and Advertisements

This study examines the link between consumer weight level, food type, and consumer attitude toward both food and food advertisements. Further, this research explores how food advertisements containing emotional or informational claims influence the attitudes of overweight and normal-weight consumers. Two experiments were conducted to study the interaction between weight levels, food types (meat vs. vegetables), and advertising appeals (emotional vs. informational). The results showed mixed support for the six hypotheses. The findings indicate that consumer weight level interacts with food types, and emotional/information appeals affecting food evaluation and attitudes toward food advertisements. Managerial implications for food manufacturers and advertisers are discussed.     

慈善捐赠行为对企业品牌资产影响的实验研究

慈善捐赠行为对企业品牌资产的影响机理是一个理论难题,也是实务界关心的现实问题。本文采用实验研究方法,基于顾客的品牌资产理论认知,以大学生和高校后勤职工为对象,考察了不同类型慈善捐赠行为对企业品牌资产的影响,并分析了感知风险的调节作用。实验研究表明,“反应性-一般群体”类和“先行性-特定群体”类慈善捐赠行为能够提升品牌忠诚;四类慈善捐赠行为均对品牌知晓和品牌形象产生了正面影响;感知风险在慈善捐赠行为和企业品牌资产之间具有调节作用。