Institutional Voids,Economic Adversity and Inter‐firm Cooperation in an Emerging Market: The Mediating Role of Government R&D Support

This paper examines the mediating mechanism of the relationship between institutional voids (IVs) and inter‐firm cooperation and the moderating role of economic adversity in the context of small and medium‐sized enterprises (SMEs) based in emerging markets. The hypotheses are tested using time‐lagged survey data from 214 SMEs in Ghana. The findings provide support for the hypotheses by showing that: (1) IVs positively influence the use of government research and development (R&D) support; (2) the use of government R&D support mediates the relationship between IVs and inter‐firm cooperation; and (3) economic adversity positively moderates the relationship between IVs and the use of government R&D support. The findings contribute to understanding the role of IVs in inter‐firm cooperation. The wider implications for theory and practice are examined.     

玉皇庙文化命名的形成及其族属

玉皇庙文化是春秋中期至战国中期分布于冀北山地一带的重要考古学文化,属于中国北方长城地带东段迄今发现的晚期北方青铜文化的代表性遗存。玉皇庙文化命名的形成是一部该文化发现与研究史,因与族属认识相杂糅,其间经历了反复曲折。族属问题一直是该文化的热点问题,结合时空位置定位和文化来源等认识来看,该文化位于桑干河谷邻近的西区当系代戎部族的遗存。代戎是以狄人为主体融合了众多来源不同的人群形成的一个新的部族,人群构成及其变化过程都应该是非常复杂的。位于燕山腹地的东区族称一时还难以确指,这里很有可能是代戎与山戎并存、代戎逐渐取代山戎的历史进程。     

论自然体权利及其保护

自然体权利能否在环境法中确认,是近几年来环境法学界一直探讨的话题。传统法学囿于人类中心主义的偏见,从权利、义务和法律关系理论否认自然体权利的存在。党的十九大报告中提出的“人与自然是生命共同体”理念从人与自然整体性视角重新解读自然体的主体性地位,为自然体权利的法律化进程提供了理论依据。针对我国自然体权利在法律规范上的缺失,借鉴国外自然体权利保护实践经验,我国应以自然互惠原则、风险预防原则为基础,以代理制度、公共信托制度、公众参与制度为实践方式,注重自然体受到损害时的补救,提倡自然法庭,构建人与自然生命共同体的自然权利观的中国方案。     

CAI——信息时代的教育手段

计算机辅助教学是信息时代的教育手段之一。本文介绍了CAI系统及其应用,并探讨了目前CAI在学校应用中存在的问题、发展策略,说明CAI在学校教育中的重要性和作用。     

Chinese version of the OSI: A validation study

This article examines the construct validity of the Occupational Stress Indicator (OSI) in its Chinese version as well as its criterion-oriented validity against self-reported data on absenteeism and accidents, using a final sample of 1054 workers in the Chinese manufacturing and power industries. The divergent and convergent validities of five of the OSI scales—Job satisfaction, Physical ill-health, Mental ill-health, Type A behaviour and Control—were examined by a multimethod-multitrait matrix technique. Results indicated that the Chinese OSI had fairly good validity in relation to other well-established measures as well as relevant organizational behaviours.     

基于BSC和EVA整合战略管理的应用研究

战略管理是企业成功的关键所在。目前企业战略管理面临的一个最大问题是精心制定的战略无法得到有效的实施。本文引入平衡记分卡与经济增加值两个互补性很强的管理工具,运用层次分析法将其整合为公司全面的战略管理框架及其评价体系,以推动企业战略的成功实施。     

论领导权结构、企业避税与会计信息可靠性的关系

以我国2013—2015年沪深两市A股类上市公司为样本,运用相关性分析和回归分析,以消除应计利润影响后的会计—税收差异作为衡量企业避税指标,用盈余激进度衡量会计信息可靠性,分析企业避税程度与会计信息可靠性的关系,并进行了稳健性检验。结果表明,企业避税程度对会计信息可靠性起负面作用。在此基础上,进一步梳理了领导权结构、企业避税与会计信息可靠性的关系,研究发现,相比两职合一的公司,企业避税程度对会计信息可靠性的负面作用主要体现在两职分离的公司。这对于深入研究企业避税与会计信息可靠性的关系具有一定的借鉴意义,可为完善公司治理机制、提高会计信息可靠性提供一定的思路借鉴和决策参考。     

零部件进口对中国制造业技术进步的影响

在中国制造业转型时期,零部件进口对促进我国技术进步至关重要,将出口品国内技术含量作为衡量技术进步的标准,对零部件进口与中国制造业技术进步的关系进行量化分析。研究结果表明:扩大零部件进口规模对技术进步有正向影响,但发挥作用存在一定时滞,且在高技术行业中促进作用尤为显著;扩大零部件进口种类能显著促进技术进步,主要体现在低技术行业;外商直接投资、人均资本和研发投入均对技术进步有正向影响,但对不同技术层次行业的影响程度存在差异。     

Understanding the Dynamics of the Individual Donor’s Trust Damage in the Philanthropic Sector

Although trust is long known to be critical to predict behaviors in a charitable context, little research has examined trust damage and its effects on giving behavior. Trust damage is an intermediate state between trust and distrust, rather than a simple reversal or extension, and can change over time. Our research explores individual donor’s trust damage through a dynamic evolution. Across the longitudinal survey, we conclude that the trust damage of pre-giving, giving, and post-giving stage plays different roles in the decision-making process. Trust damage does not play a direct role in the giving intention, but it can indirectly affect giving intention through its impact on perceived benefit and perceived risk. Individual donor’s satisfaction has a strong effect on post-giving trust or continual trust damage, which in turn positively affects future giving intention and behavior. Several important insights for practitioners in the nonprofit sector are also discussed.