新经济时代的地方法治环境研究——以武汉和重庆为例

随着第三次工业革命的兴起,以信息技术和市场创新为核心要素的新经济浪潮已经到来。在新经济时代,法律能够整合社会资源,协调利益冲突,激励创新活力,促进科学技术的高效运用。以武汉和重庆为例,随着新的社会关系和利益冲突的不断出现,不少地方立法的内容难以适应科技发展的新形势,执法、司法等领域面临着新经济带来的多重挑战。优化地方法治环境,应按照“效益优先、依法治理、政府主导、公平竞争”的原则,在地方科技法制工作中加大促进科技成果转化和技术转移力度,增强企业的可持续创新力和市场竞争力,依法建构多元化的科技投入机制和财政供给机制,提升政府科技管理和知识产权保护水平,营造公正和谐的地方司法环境。     

论人的发展及其动力

人是不断发展的。人的发展主要是指作为"个人"和"人类"辩证统一的"人"的发展,包括个体特征的发展和社会特征的发展。人的个体特征的发展主要体现为身体的发展、实践活动的发展和精神活动的发展;人的社会特征的发展主要体现为人的社会素质的发展、人的需要的发展、人的社会关系的发展和人的个性的发展。人的发展是由多种动力推进的。人的需要的发展是引起人不断发展的自身内在的精神性动力,人的实践的发展是促使人不断发展的自身外在的物质性动力,社会环境的发展则是实现人不断发展的外部环境条件。在我国当前的社会主义建设中,贯彻科学发展观,坚持以人为本,就是为促进人的发展创造条件。     

网络环境下高校德育工作的新视角

本文立足于网络的特点,对网络给德育带来的全新挑战做了清晰的阐述。同时,从德育观念、德育内容、德育机制等方面进行论述,指出加强高校德育的针对性和实效性,并相应地提出了一些对策思考,以期高校德育与时俱进,不断创新,这对大学德育更好地应对网络的挑战有着重要的现实意义。     

中国的汉英双语教育条件分析

中国的汉英双语教育尚不具备实施条件,盲目实施,可能贻害一代中国儿童的学业成绩和认知发展,这是值得我们每一个中国人,尤其是教育政策决策者们认真思考的大问题。     

对我国环境会计基本假设的探讨

当今世界环境问题日益突出,必须大力加强环境保护,这一点已形成共识.但我们不能只用科学技术去解决污染,还必须综合运用经济、法律等措施,实施环境会计就是这其中至关重要的一环.而研究环境会计必须首要解决会计假设的基本理论问题.本文在分析传统会计假设局限性的基础上,提出了相关理论.     

项目驱动型企业的组织管理环境构建研究

针对当前国内企业项目化转型过程中组织适应性的不足,从组织系统的战略、结构和控制流程体系3个关键要素比较项目驱动型企业与作业驱动型企业的组织管理环境差异;同时,在对项目驱动型企业复杂系统特性研究的基础上,提出企业项目化发展的组织管理环境构建原则,提出建立开放动态化战略体系、能动的组织结构与分权体系、职能任务相融合的计划控制体系以及二维分离的绩效管理体系的方法,以期对作业驱动型企业在项目化转型中组织管理环境各要素的调整与重构提供借鉴。     

交叉上市、治理环境与上市公司超额现金价值

从超额现金持有价值的角度,将治理环境和治理约束的改变引入到公司治理与公司价值的研究框架中。以1998年至2011年中国A股上市公司的非平衡面板数据为研究对象,采用Dittmar等提出的公司超额现金持有量估计方法,在回归方程中加入交叉上市的虚拟变量,对比分析A股与AB股、AH股以及发行ADR企业所处治理环境的不同对超额现金持有价值的影响。实证结果表明,中国上市公司的超额现金持有普遍存在折价现象;只在A股市场上市的企业超额现金资产的边际价值为负;既在A股市场上市同时又在B股市场或H股市场交叉上市的企业,超额现金资产的折价程度降低,且私有上市公司的折价降低程度更加明显。上述结果表明严格的治理环境和治理约束有助于改善公司治理和降低现金资产折价;中国的A股上市公司,特别是私有公司,可以通过交叉上市增加外部治理约束降低现金资产的折价程度,提升公司价值。     

The Effects of Competitive Environment on Supply Chain Information Sharing and Performance: An Empirical Study in China

Information sharing in supply chains has become an important topic over the past decade. This study uses data from 617 Chinese manufacturing firms to investigate the relationships among competitive environments, supply chain information sharing (SCIS), and supply chain performance. The results of structural equation modeling analysis show that (i) international competition is positively related to all three types of SCIS whereas local competition is not significantly related to any of the three types, (ii) internal information sharing is positively related to external information sharing with suppliers and customers, and (iii) internal information sharing and information sharing with customers are positively related to superior supply chain performance, whereas supplier information sharing is not significantly related to performance. The findings enhance our understanding of the relationships among competitive environment, SCIS, and supply chain performance in Chinese manufacturing settings.     

Does International Economic Integration Lead to a Cleaner Production in China?

In contrast to the Pollution Haven Hypothesis, the Trade‐Up Hypothesis holds that international integration helps improve firms' environmental performance in developing countries. Using firm‐level data from Shanghai, this article examines how international linkages, in the form of foreign direct investment or international trade, affect firms' environmental compliance and performance. We find that firms with international linkage via ownership exhibit better compliance with environmental regulation and emit less pollution than firms with no international linkage. We also find that firms with international linkage via market exposure are more likely to exhibit better compliance with environmental regulation than firms with no international linkage, but find no evidence that the former emit less pollution than the latter. This provides a piece of empirical evidence for the Trade‐Up Hypothesis.     

Measuring the Contribution of Workers' Health and Psychosocial Work‐Environment on Production Efficiency

Increasingly many firms have started to implement programs intended to improve the workers' health and the psychosocial work‐environment, as well as other attributes of labor quality. Motivated by the need for evaluating to what extent the programs affect a firm's productivity performance, this study discusses a model for analyzing the contribution of labor quality attributes toward firm productivity. To assess the contribution from the labor quality attributes, we model firm productivity as the outcome of two separate processes within a firm: the physical production process and the labor quality process. Firm productivity is measured by a Malmquist‐like productivity index and is computed by Data Envelopment Analysis. Based on bootstrap methods we analyze potential statistical bias and provide bias‐corrected productivity estimates. The labor quality attributes are first modeled at an individual worker level as latent variables using Item Response Theory, and then aggregated to a firm‐level. The model is empirically validated using data from three manufacturing plants that participated in a coordinated worksite health promotion program. Over a 4‐year period (2000–2003), we observed a general improvement in efficiency of 2–5%, half of which could be attributed to an improvement in workers' health and psychosocial work‐environment. A key benefit with the model is that it is practical, easy to implement, and very fast to compute. The model also constructively contributes to the discourse on sustainability by providing a framework for deriving meaningful metrics and providing tangible measurements on the effect of sustainability‐related issues.