房产税能否抑制实体经济"脱实向虚"——来自上海和重庆的经验分析

本文利用我国35个大中城市2006-2018年的平衡面板数据,基于上海和重庆在2011年实施的房产税试点政策,运用合成控制法检验房产税政策能否抑制实体经济"脱实向虚"发展的趋势.研究结果显示,房产税政策能够有效地遏制地区房地产业新增产值占GDP的比重的上升,促使实体企业回归主业,增加实体投资,实现促进实体经济朝着"脱虚返实"方向发展的作用.鉴于此,本文提出应加快推进房产税政策在全国范围内的实施,并在政府补贴、银行贷款等方面采取一系列配套措施鼓励实体企业进行更多的实体投资.     

团队科学创造力的提升需重视团队成就目标导向——被调节的中介效应

基于创造力成分等多维理论，构建以团队反馈寻求行为为中介变量，团队凝聚力为调节变量的被调节的中介效应模型，以期深入解释创新团队成就目标导向如何影响其团队科学创造力。基于129个理工科大学生科技创新团队数据，研究结果表明，团队学习目标导向和团队表现目标导向分别与团队科学创造力有显著的正向和负向关系；团队反馈寻求行为在团队成就目标导向与团队科学创造力间起部分中介作用；团队凝聚力负向调节团队反馈寻求行为与团队科学创造力间的关系，并弱化了团队成就目标导向通过团队反馈寻求行为对团队科学创造力的间接影响。结论对提高科技创新团队科学创造力有一定指导价值。     

Analysis of the Efficacy of Public Spending on Research and Development in State Programs

This paper presents an approach to assessing the efficacy of public spending on research and development in state programs. At present, there is a need to develop a unified approach to the analysis and evaluation of the efficacy of such spending from the perspective of participants in state programs (federal executive bodies). The proposed approach does not allow evaluating the efficacy of public spending on the development of research areas assigned to the authors.     

Introduction to the policy articles on Trump to Biden: Implications for Canadian Agriculture

President Biden was sworn in on January 20, 2021 after a 4‐year term by President Trump. Certainly, Trump's norm breaking presidency impacted Canada in significant ways and the agricultural sector was no exception. In this issue, we have a set of four short articles discussing the possible implications on Canadian agriculture of transitioning from a Trump to Biden presidency. Issues related to Canada‐U.S. agricultural trade, political norms and uncertainty, U.S. domestic support, participation in trade agreements, and U.S.‐China relations are all considered.     

Excess perks in SOEs: evidence from China

In investigating the relationship between economic directors (EDs) and excess perks in state-owned enterprises (SOEs) in China, we find a U-shaped relationship between the share of EDs on boards and excess perks, especially in SOEs controlled by local governments and with greater managerial power—as well as in regions with poor legal systems. The share of EDs on boards may have three benefits with respect to reducing the use of excess perks in SOEs: (1) replacing excess perks with monetary wages more aligned with the value of managers; (2) reducing the increase in excessive perks caused by the availability of free cash flow; and (3) reducing the use of excess employees to drive excess perks.     

Interorganisational project dynamics: A longitudinal study of perceptual distance and client-contractor collaborative relationships

Despite the importance of good collaborative relationships in interorganisational projects, clients and contractors often develop adversarial relationships due to perceptual distance about key project issues. In this case study research, we investigated how perceptual distance emerges and changes over time, and how the collaborative relationship between client and contractor develops alongside these dynamics. In this exploration, we built upon agency theory and stewardship theory as complementary perspectives for understanding client-contractor collaborative relationships. We gathered quantitative and qualitative data in two projects, conducting three assessments in about one year. We found that perceptual distance increased and decreased over time, and that a reduction was typically associated with the collaborative relationship being characterized by stewardship rather than agency. These findings suggest that a regular assessment and evaluation of partners’ perceptions of critical project issues is warranted to timely detect and counteract perceptual distance. Moreover, partners would best adopt a stewardship orientation to reduce perceptual distance, although this may take considerable effort given the distributive nature of many pre-project negotiations.     

Ethics at the workplace in the fourth industrial revolution: A Catholic social teaching perspective

While many studies on the Fourth Industrial Revolution (FIR) focus on efficiency, productivity and economic progress, only a few have considered its ethical aspects. This article tries to contribute to filling this vacuum by providing a comprehensive approach to ethical risks at the workplace. Drawing upon Catholic social teaching (CST)—addressed to all people of good will—it analyzes ethical aspects at the workplace posited by the FIR, and more particularly by Industry 4.0, which is at the core of this revolution. CST emphasizes the dignity of the worker and the necessity to flourish at the workplace. While robots, artificial intelligence, and interconnected technologies are only instrumental, the real subject of work is the worker. This casts specific light on the ethical issues analyzed, including effects on employment, wages and inequality, human quality treatment, relational aspects, safety and health, surveillance on employees, and meaningful work.     

Gamified interactions: whether,when, and how games facilitate self–brand connections

Firms increasingly use games to interact with their customers. Yet, surprisingly little is known about whether, when, and how such “gamified” interactions engage consumers with a firm’s brand, thereby facilitating self–brand connections. Building on flow theory, we show that gamified interactions that are highly interactive and optimally challenging facilitate self–brand connections, because such games lead to emotional and cognitive brand engagement. A field study and three experiments across various product domains and game designs support our theory. We also identify conditions under which consumers do not become engaged with a brand, namely when firms restrict their decisional control either to voluntarily participate in the game (i.e., compulsory play) or to spend as much time as desired playing the game (i.e., time pressure). Our findings advance existing knowledge about the use of games in marketing and provide important implications for how marketers can harness their potential to build self–brand connections.