The governance of social enterprises: Mission drift and accountability challenges in hybrid organizations

We examine the challenges of governance facing organizations that pursue a social mission through the use of market mechanisms. These hybrid organizations, often referred to as social enterprises, combine aspects of both charity and business at their core. In this paper we distinguish between two ideal types of such hybrids, differentiated and integrated, and we conceptualize two key challenges of governance they face: accountability for dual performance objectives and accountability to multiple principal stakeholders. We revisit the potential and limitations of recently introduced legal forms to address these challenges. We then theorize about the importance of organizational governance and the role of governing boards in particular, in prioritizing and aligning potentially conflicting objectives and interests in order to avoid mission drift and to maintain organizational hybridity in social enterprises. Finally, we discuss future research directions and the implications of this work for rethinking traditional categories of organizations, namely business and charity.     

Neo‐liberalism by Decay? The Evolution of the Czech Welfare State

In this article we analyse the evolution of the Czech welfare state and we examine the factors explaining its path. We show that although the Czech welfare regime exhibits a 'mixed profile' that includes conservative and universalist elements, it is increasingly moving in a more liberal, residualist direction – not because of conscious steps but rather through decay. Governments have often zig-zagged in their policies and resorted to symbolic reforms at times rather than implementing ideologically based, consistent policies. We argue that historical and sociological institutionalism combined with a social-capital approach can explain this decay better than the more common arguments about economic pressures combined with ideological hegemony or the protest-avoidance strategy. In particular, the social capital approach adds to our institutional framework by explaining why cutbacks in welfare programmes have not met much opposition, even though public opinion surveys consistently show support for more generous welfare policies, and why policies have deviated so much from political rhetoric.     

Exploring Neglected Dimensions of Social Policy: The SDW, Fiscal Welfare and the Exemplar of Local Taxation in England

Titmuss's Social Division of Welfare (SDW) thesis is a vitally important but much neglected element of social policy analysis. This article seeks to explore the SDW, with a particular focus on fiscal welfare. Fiscal welfare has been described as forming a hidden welfare state, and while taxation is one of the main ways in which governments affect the lives of citizens, studies of welfare pay remarkably little attention to its impact. Fiscal welfare is examined by using, as an exemplar, local taxation in England, a subject that itself is neglected within social policy. Local taxation in England is of interest because it illustrates the impact of a system of taxation on different groups of citizens, and how this can operate to the benefit of rich over poor citizens. This is because the current system is highly regressive, meaning that those on low and middle incomes spend proportionately more of their income paying the tax than do those on high incomes. What is of further interest is how within the debate about reform of local taxation, concern with regressivity becomes obscured and ceases to be the focus of attention. We are thus provided with an example of how fiscal welfare remains a hidden issue. The article concludes by arguing that social policy analysis needs to move beyond the narrow confines of social welfare and develop a broader understanding of welfare, based on the SDW.     

关于建立城乡统一的社会保障体系的浅见

建立城乡统一的社会保障体系不仅是学术界争论的焦点，也是实践部门讨论的热点。各种主张众说纷纭。然而，建立统一的社会保障体系不能凭空设想，应立足于实际，坚持具体问题具体分析。当务之急是根据农村的情况，分地方、分人群、分层次建立安全有效的农村社会保障体系。     

从"权利"到"仪式":南非的艾滋病行动主义

在本文中,我考察了南非HIV/AIDS行动主义的道德政治如何有助于公民身份(citizen-ship)新形式的出现,这种新形式既与基于权利(rights-based)的斗争相关,又与个体HIV/AIDS患者对病痛和污名化(stigmatization)极端体验的共享意义相关。我指出,可以确定的是,正是晚期艾滋病患者"接近死亡"的绝境体验、以及与这种疾病晚期阶段相连的巨大污名和"社会死亡",为HIV/AIDS的幸存者对"新生命"和社会行动主义的委身提供了平台。行动主义者的干预和对这些创伤经验的重述也推动了HIV/AIDS对行动主义的委身和社会底层的动员。此外,污名和社会死亡的巨大否定性也驱使行动主义者重建对HIV检测呈阳性人群新的、正面的身份认同,并促使他们思考,作为一名公民-行动主义者和一项社会运动的成员意味着什么。     

新时期回族传统体育的社会价值

本文概述了回族传统体育的内涵及其特性,分析了回族传统体育社会价值的具体内容,提出了实现回族传统体育可持续发展和社会价值的对策建议.     

Leveraging the common and outsourcing the distinct: institutional difference and multinational company identity in emerging economies

ABSTRACT

This paper explores the challenges of outsidership faced by multinational companies (MNCs) accessing emerging economies. The paper departs from popular conceptualisations of culture drawing instead on social identity theory as part of an institutions-based view, to explain how employing a singularities approach can allow the identification of commonalities of Indianness and Australianness that can be leveraged to ameliorate negative socially embedded business norms that pose a challenge to MNC success in emerging economies. This study shows that despite recognised formal (regulatory) and informal (cultural) differences, managers of Australian MNCs operating in India were able to innovatively identify and exploit cultural commonalties/singularities to ease cultural adjustment and mitigate intergroup conflict, allowing them to achieve an innovative institutional fit. The paper discusses how, using this approach, sole-venture MNCs can access many of the benefits provided by collaborative entry modes while preserving MNC identity. We further propose that the singularities approach can provide a valuable starting point to develop culturally appropriate competence training initiatives.     

社会工作视野下的城市少数民族流动人口问题

城市少数民族流动人口问题正逐渐成为社会关注的一大热点,文章主要对城市少数民族流动人口的现状、特点,对城市发挥的积极功能和城市少数民族流动人口问题的具体表现作一概述,并从社会工作这一新的视角分析了城市少数民族流动人口问题的成因,在此基础上就社会工作如何介入此问题提出一些建议.     

全球价值链嵌入与技术创新——基于生产分解模型的分析

基于增加值和最终产品的生产分解模型,本文对我国制造业前向与后向产业关联下的全球价值链嵌入进行测度,实证分析全球价值链嵌入对技术创新的作用机理,并在此基础上重点探讨了吸收能力与技术差距两个重要情境因素的调节作用,同时,运用双重差分、工具变量法以及GMM动态面板模型进行稳健性检验,以控制潜在的内生性问题。研究发现:①我国制造业通过嵌入全球价值链的国际间知识溢出效应促进技术创新能力的提升;②吸收能力能够强化这一正向影响关系;③技术差距在后向全球价值链嵌入对技术创新的影响关系中呈倒U 型调节作用,而在前向全球价值链嵌入对技术创新的影响关系中呈正向调节作用。本文推动了网络嵌入理论和知识溢出理论从组织网络向全球价值链领域的繁衍,丰富了全球价值链嵌入领域的研究成果,同时为我国制造业企业在参与国际分工过程中利用全球价值链嵌入实现技术创新能力提升提供重要的理论参考。     

财政分权和环境规制促进了中国绿色技术创新吗？

基于我国2003-2017年省级面板数据测算财政分权水平和财政分权效率,结合两阶段关联网络DEA测算绿色创新效率、绿色技术研发效率、绿色技术成果转化效率。结合理论模型与实证模型,分析了财政分权、环境规制对我国绿色技术创新的影响。结果表明：从整体上看,财政分权水平、财政分权效率和环境规制都是推动我国绿色创新发展的积极因素,财政分权还通过影响环境规制对绿色技术创新产生积极间接影响;但也导致了地方政府不注重绿色研发的短视行为。从不同时段看,财政分权和环境规制对绿色创新影响发生了变化,一是国际金融危机以后,财政分权加大了经济刺激政策对绿色创新发展的挤出效应,但这在新时代以后得到缓解;二是2013年以后地方环境规制水平提升过快,在一定程度上反而不利于绿色创新。从发展处于不同分位的地区看,财政分权对高、低分位地区绿色创新发展支持都稍显不足,但提高财政分权效率则能显著带动高分位地区发展;环境规制只在高分位地区促进了绿色创新发展,但对绿色创新效率较低的地区而言,过高的环境规制并没有实际意义。