Does job passion enhance job embeddedness? A moderated mediation model of work engagement and abusive supervision

Academic and industrial attention has been paid to the job embeddedness as an important predictor of employee actual turnover. Studies have examined the influence of job embeddedness as an antecedent, mediator, and moderator. However, there have been few investigations of antecedents of job embeddedness from the perspective of employee characteristics. Therefore, the current study bridged this research gap and investigated the associations among job passion, work engagement, abusive supervision, and job embeddedness. Data from 278 full-time hotel employees indicated that harmonious passion was not associated with job embeddedness. Moreover, obsessive passion shared a positive relationship with job embeddedness. Both harmonious and obsessive passion had an indirect effect on job embeddedness through work engagement. Abusive supervision moderated only the indirect effect of obsessive passion on job embeddedness via work engagement. A new model is proposed based on our findings to explain factors that contribute to job embeddedness.     

Can stable environmental protection officials’ tenure reduce illegal emissions?

Based on the day-night PM_2.5 difference of the nearest atmospheric monitoring points to measure whether there is illegal emission, this paper explores the impact of environmental protection officials' tenure (EPLT) on illegal emissions. The results show that there is a positive correlation between EPLT and illegal emissions. Stable EPLT can reduce illegal emissions by increasing environmental information disclosure and environmental subsidies. It can increase illegal emissions by weakening public pollution reporting and media supervision, environmental law enforcement and promoting corruption. In addition, EPLT can increase illegal emissions as EPLT is less than 3.55 years, while EPLT can increase illegal emissions as EPLT exceeds 6.21 years. Further, when mayor's tenure and EPLT are both stable, the promotion effect of EPLT on illegal emission is stronger. Stable company director's tenure can also aggravate the promotion effect of EPLT on illegal emissions.     

互联网金融规制与市场有效性改善*——来自中国网络借贷行业的证据

中国的互联网金融经历了一个先创新发展后监管规制的过程，本文通过对网络借贷行业的实证研究，分析监管规则的出台实施对新型互联网融资市场有效性的影响。实证结果表明，网络借贷平台资金的银行存管、持有ICP证等强制性规定缓解了投资者、平台企业与借款人之间的信息不对称，对克服早期平台间通过竞相承诺高回报率来吸引投资者导致的“柠檬市场”问题、对解决网贷市场上缺乏平台风险性高低有效信号的问题都起到了正向作用，有助于互联网融资市场的有效性提高。     

工商管理类专业课程教学质量监控体系研究

课程教学质量是高等学校的生命线，学分制模式下，工商管理类专业课程因其本身固有的特性，课程教学质量的提升在较大程度上依托于一个完善的质量监控体系的有效运作，为此高校要采取措施，在内部构建起课程教学质量的监控体系来确保人才培养质量，从而提高办学水平。     

上市公司非公允关联交易治理研究

非公允关联交易在我国上市公司中普遍存在,并对上市公司的业绩产生着重大影响。本文在分析上市公司非公允关联交易产生原因的基础上,从完善立法、首发审核、治理结构、信息披露、定价方法、独立审计等方面探讨了非公允关联交易的治理对策。     

会计监督与审计监督的不可替代性与互补性研究

会计监督与审计监督虽然同属于经济监督体系,但是又有各自独立的体系,它们在经济监督中所产生的作用有所不同。本文从企业内部的角度探讨了会计监督与审计监督的不可替代性和互补性,明确了两者的关系,才能为企业内部开展经济监督提供可靠的依据。     

对“村财乡管”管理方式的思考

农村税费改革之后,很多地区对村级财务实行了“村财乡管”。本文通过分析认为,“村财乡管”是乡镇一级政府对村级集体财产的越权管理;这种管理方式在对村级集体财务管理产生某些积极效应的同时,也带来了很多不利的影响;村级财务管理的关键还在于加强村民民主理财制度建设,加大财务监督力度。     

充分利用上市公司资源 促进国有企业改革

控股母公司对上市公司的不断注资扩股，在壮大上市公司实力的同时，实现自身整体股份化的过程，这为有母公司背景的上市公司的发展和控股母公司股份制改革提供了一种全新的发展模式。对这种模式探讨具有一定的代表性，对于这类公司来说，通过这种模式实现资本扩张，将是一条低成本、高效益、规范化、确实值得探索的国企改革之路。     

日本转移定价税制研究

转移价格是指跨国关联企业之间进行交易时使用的价格。70年代以后，随着日本经济实力的增强，日本企业经营国际化迅猛发展，出现了许多利用国际关联企业转移所得而避税的情况，而日本有关跨国公司转移定价的税制的实施，使这一避税现象得到了了的避免。随着我国加入WTO后外资的更多进入，加强转移定价的管理势在民行，学习发达国家的先进做法，将有助于我们在这方面少走弯路。     

利用上市公司资源,加快重庆资本市场发展

通过对重庆市上市公司最新基本情况、统计数据、市场表现等资料的整理,及与兄弟省市市场的对比,剖析了重庆资本市场落后的根源,探索了加快重庆资本市场发展的途径.