Supply Chain Consequences of Subsidies for Corporate Social Responsibility

The use of government incentives tied to market prices as means of boosting corporate social responsibility (CSR) has expanded notably in recent decades. Enhanced business tax deductions for charitable donations and credits for conservation easements are notable cases. While providing incentives for socially desirable behavior to achieve legislative goals has intuitive appeal, the broader economic consequences are not always fully understood. In this study, we examine such wider consequences for supply chains when subsidies for CSR are offered. One effect we identify is that since incentives are typically tied to market value, firms have not only an added incentive to achieve societal objectives (say by donating inventory) but also an incentive to raise output (retail) market prices. A second consequence is that since firms forgo potential revenues by engaging in socially desired behavior, they become increasingly sensitive to supplier pricing; in an uncoordinated supply chain this leads to input (wholesale) price concessions. Among other things, the results underscore that incentives put in place to meet broader societal objectives also have notable ramifications for suppliers, retailers, and consumers in primary markets.     

VMI供应链下考虑补货策略的的契约设计

结合(r,Q)和(s,S)两种库存补货策略,提出了货权属供应商的VMI供应链的契约设计问题。采用风险分担的思想,给出了两种可行的风险分担的契约形式。在离散需求下,通过参数试验的形式,分别研究了两种契约形式对供应链效率的影响。研究结果表明,两种契约能够使得供应链的效率达到满意,同时对于影响效率的参数有一定的鲁棒性,并且在一定情况下能协调供应链。相比收益分享契约,引入风险分享的契约形式能够使得供应链协作的效率更高。研究结论对VMI契约设计有参考意义。     

基于求解TSP问题的双向扩展差额算法

旅行商(TSP)问题是典型的组合优化中的NP-hard难题.本文在最近城市搜索法和两端延伸最近城市搜索法基础上提出了双向扩展差额求解算法,并分析了算法的复杂度.采用以上三种算法求解了TSPLIB标准库中多个算例,比较结果表明本算法能够更快的找到更优的方案,具有更好的综合性能.     

媒体关注下的CSR信息披露与企业财务绩效关系研究及启示——基于我国A股上市公司CSR报告的实证研究

企业社会责任(CSR)及信息披露已成为当前社会各界共同关注的热点问题。本文利用独立机构发布的我国A股上市公司CSR报告的评级数据,验证了当前时代背景下我国企业社会责任信息披露与企业财务绩效的关系,以及作为信息传递媒介和公众日程设置者的媒体的关注对于二者关系的影响作用。研究发现,高水平披露社会责任信息的企业的绩效明显高于低水平企业,但是这种作用关系是在媒体关注度这一变量的完全中介作用之下实现的。这一新发现不仅丰富和拓展了企业社会责任及信息披露的理论研究框架,对于基于战略性CSR思维制定相关战略的企业管理者也深具启发意义。     

Corporate social responsibility in the board room – when do directors pay attention?

When do board directors pay attention to corporate social responsibility (CSR) issues? Board directors have traditionally focused on maximizing shareholder profit and viewed corporate governance narrowly as a way to meet this goal. They have paid little or no attention to CSR issues because they see CSR as a contrast to profit maximization. We argue in this article that companies can no longer ignore CSR. We propose that three conditions must be met in order for boards to pay attention toCSR. First, the board must have a mindset that considers CSR as contributing value to the firm. Second, the board must have relevant competences that enable members to understand CSR issues. Third, compensation of top-level management should reflect CSR performance. The first two conditions are directly linked to human resource development because, in order to embrace the specific challenges that CSR possesses, board members must develop an understanding of the CSR field and related challenges and opportunities for the company.     

浅论国有困难企业成因与脱困对策

国有困难企业往往有共同的表现形式。造成其困难的原因也有许多共性。国有困难企业脱困的出路在于进行综合治理 ,从整体上和根本上解决国有企业的问题 ,还必须来自政府的推动 ,但从个别国有困难企业来说 ,则应把命运掌握在自己手里 ,立足于自我拯救     

企业履行社会责任的评价指标体系研究

随着经济的发展，企业社会责任理论研究的不断深入，越来越多的企业认识到，经济利益与社会责任并非截然对立，而是相互依存、互为基础、互为前提的。企业社会责任具有模糊的特征，本文运用模糊数学的基本原理，通过建立模糊综合评价模型以及专家评分法设置二级评价指标体系和相应的权重，对企业履行社会责任的有效性进行全面的评价，为促进社会责任与经济利益的结合提供一种思路和方法。     

“公平责任”否定论

无论从历史渊源、法律规定、适用范围还是从民法的一般原理来看,我国侵权责任法中的公平责任都不是民事责任,公平责任原则也不是侵权的归责原则.所谓的公平责任其实是一种法定之债,也可以将肯定论者所谓的"公平责任"称作法定补偿.它是基于法律规定在本无权利义务的当事人之间产生的以给付一定财产为对象的债权债务关系.这种理解,理论上有依据,当事人也可接受,符合中国人的道德观念.     

“文责”究竟由谁负——基于“文责自负”与“文责共负”的争论

阐述了关于“文责”由谁负的两种观点，结合在出版界引起争论的“文责”是“自负”还是“共负”问题，分析了对于“文责自负”和“文责共负”的认识误区，认为当出版或发表的作品出现错误或侵权问题时，作者与出版者或编辑者都应该对作品的“文责”负责，谁都不可能推卸责任，但各自所负的“文责”不是不分彼此的“共负”，而是在分清各自责任的基础上各负其责。在此基础上指出，编辑者要想尽量减少或避免“文责”，就必须恪守职责，严格把关。