社会信任、法律环境与企业社会责任绩效

社会信任作为一种重要的非正式制度,对企业履行社会责任的行为具有深远影响。以2010—2019年沪深A股上市公司为样本,检验了社会信任对企业社会责任绩效的影响。研究结果表明:社会信任水平越高的地区,企业的社会责任绩效越好;这种促进作用在法律环境相对不完善的地区更为显著。进一步研究发现,社会信任还有效提高了企业社会责任的信息披露质量,并显著改善了企业履行社会责任效率。上述研究结果表明,社会信任作为一种重要的非正式制度,对促进企业社会责任履行产生了积极影响,并能弥补诸如法律环境等的不足来提升社会责任绩效。因此,监管部门在不断完善法律环境的同时,也应关注地区社会信任等非正式制度对企业社会责任履行的促进作用,提升企业社会责任绩效。     

高校会计制度改革初探

根据《中华人民共和国会计法》等法规条例,参照国际会计准则,高等学校的会计改革应当按基金会计原则,采用＂资产＝负债＋基金结余＂的会计平衡公式,实行预算会计模式的转换．     

提升高校学术期刊国际影响力的路径简析

高校学术期刊是衡量一个国家科技创新水平和综合国力的重要标志。在信息技术革新不断加深的今天,提升高校学术期刊国际影响力既是适应时代发展的需要,也是促进国家文化软实力发展的需要。目前,我国高校学术期刊存在着英文期刊数量偏少、中文期刊质量参差不齐、对论文质量把控不严等问题,国际影响力难以有效提升。为了不断提升期刊的国际影响力,我国高校学术期刊需要做到：积极参与国家重点项目,获得国家政策的有效支持;通过外引内联提升国际知名度,努力吸引优秀的国际论文;严把论文质量关,提供高质量高水平的学术论文;与新媒体合作,共享最新科研成果。只有这样,我国高校学术期刊才能不断提高自身学术质量,积极参与国际学术交流,实现期刊国际影响力的有效跃升。     

Managers in the Global Economy: A Multilevel Analysis

We examine individual‐ and country‐level determinants of managerial employment, using data from the 1989 to 2009 waves of the World Values and European Values Surveys (n = 89,336 employed adults in 59 countries). Reflecting the rise of the transnational capitalist class, we find that factors related to globalization and international political institutions are most strongly associated with opportunities to join the managerial class relative to factors related to the business‐cycle or development. Additionally, in a subset of countries with detailed occupational information, we find that global trade has a particularly strong, positive association with the odds of being a corporate manager in a large firm.     

我国职业技术培训现状及对策研究

我国近年来出现了"用工荒"和大学生"就业难"并存的问题,该问题的解决需要从劳动力的"质"上去突破,要通过职业技术培训来改善我国的人才结构。但是我国目前的"学校-企业-培训机构"三位一体的职业技术培训体系还存在诸多不足,文章将从主体资格、培养方式两个方面提出解决对策。     

Who governs or how they govern: Testing the impact of democracy,ideology and globalization on the well being of the poor

This paper examines the effects of regime type, government ideology and economic globalization on poverty in low- and middle-income countries around the world. We use panel regression to estimate the effect of these explanatory variables on two different response variables: national poverty gap (104 countries from 1981 to 2005) and child mortality rate (132 countries from 1976 to 2005). We find consistent and significant results for the interactive effect of democracy and government ideology: strong leftist power under a democratic regime is associated with a reduction in both the poverty gap and the child mortality rate. Democracy, on its own, is associated with a lower child mortality rate, but has no effect on the poverty gap. Leftist power under a non-democratic regime is associated with an increase in both poverty measures. Trade reduces both measures of poverty. Foreign direct investment has a weak and positive effect on the poverty gap. From examining factors that influence the welfare of poor people in less developed countries, we conclude that who governs is as important as how they govern.     

Beyond the Preschool Years: Children’s Perceptions About Starting Kindergarten

This article describes a research study that investigated three‐ and four‐year‐old Canadian preschool children’s perceptions about starting kindergarten. Findings from 33 focus‐group discussions suggest that children begin to formulate ideas about starting kindergarten prior to school entry. Children’s responses were grouped according to three themes, play versus academic activities and homework; getting bigger but still needing help; and rules. Overall, the responses highlighted their expectations regarding continuity and discontinuity between the two environments. These findings support the position that children should be given the opportunity to contribute to the planning of transition practices.     

Grandparental childcare in Australia: gender differences in the correlates of providing regular grandparental care while parents work

Grandparents’ regular care for children while parents work has been mostly studied from the parental perspective. This paper focuses on the grandparents. Using the Australian Bureau of Statistics Time Use Survey 2006 (N = 7672) we investigate regular-caring grandparents’ demographic characteristics, which childcare activities they undertake, and how regular childcare provision relates to their time in other activities, subjective time pressure and satisfaction. Results indicate the correlates and nature of regular care differ by gender. Regular and non-regular-caring grandmothers’ relative time allocation to different childcare tasks barely differs, while regular-caring grandfathers’ care includes a much higher proportion of active care and travel than non-regular-caring grandfathers’. Regular care provision is associated with less leisure than non-regular-caring counterparts for both genders, but with only grandmothers’ housework, personal care and sleep time. Providing regular care doubles the likelihood of grandmothers reporting high subjective time pressure compared to non-regular-caring grandmothers; there is no association between regular care and time pressure for grandfathers. We conclude that in taking on regular care, grandparents echo the gender patterns found among parents, namely that it is women who are disproportionately impacted by meeting family care needs.     

Changing symbolic and geographical boundaries between penal zones and rural communities in the Russian Federation

The article examines the processes involved in the integration of the USSR's secret places into mainstream rural society in the Russian Federation. Taking the example of one rural district in the Volga-Ural region that has been the site of a large prison complex over a period of ninety years, the article examines how economic changes and local government and penal reforms have eroded the boundary that marked off the penal region from the rural district in which it was located. Using interviews and social surveys conducted among the local population, the article examines the extent to which the opening of the penal sub-region has led to changes in the symbolic boundary between the communities in the rural raion. The article concludes that although new spaces of active government are being produced in rural Russia, these are not necessarily the basis for the emergence of new common identities among the people living in them.     

政府智库与民间智库的合作与交流

政府智库与民间智库合作的制度条件主要包括开放的公共决策体制、共同的决策价值基础和对称的资源依赖结构。构建政府智库与民间智库的合作机制，应从以下方面着力：联合成立研究协会，搭建合作的组织平台；围绕研究主题，发挥合作的政策职能作用；成立智库合作发展基金，建立合作项目资助制度；提升研究质量，建立合作项目绩效的综合评价制度。