“供给侧改革”背景下中国能源经济形势展望

当前,中国经济已进入“新常态”,“十三五”规划正在稳步推进,“供给侧改革”也进入了深化和攻坚阶段,对国民经济的一些重要行业和能源领域产生了重大影响。基于“供给侧改革”的总体背景,展望中国能源经济形势,并遵循绿色健康可持续发展的理念,运用情景分析法预测2020年前中国煤炭消费量、能源消费总量和能源消费结构。结果显示:在基准情境下,预计煤炭消费量将逐年下降,能源消费总量增长将逐渐放缓,能源消费结构也将伴随着供给侧改革的深化持续优化。     

我国股票期权会计处理及对公司利润的影响

我国会计准则规定,股票期权采用公允价值计量,并在其有效期内分别计入各期的成本费用。文章收集整理了实施股票期权激励计划的15家上市公司2007 年的年报,分析了股票期权费用对利润的影响和股票期权会计处理中存在的问题,在此基础上得出结论并提出相关建议。     

环境税改革与资源型企业全要素生产率——基于《环境保护税法》实施的准自然实验

环境规制政策对企业技术创新与生产效率的影响是环境经济学界关注的重点问题,2018年的环境税改革在我国环境政策史上意义深远。基于2015—2020年A股上市企业数据,采用双重差分模型研究了环境税改革对资源型企业全要素生产率的影响及作用机理。研究发现,环境税改革显著促进了资源型企业全要素生产率提升,其内在机理为,环境税改革能激励技术创新、遏制机会主义行为以及促进生产要素流动,进而推动资源型企业全要素生产率的提升。动态效应分析发现,环境税改革对全要素生产率提升的作用效果先上升后下降,而对技术创新的激励效果逐年上升。异质性分析发现,环境税改革对民营企业的作用效果比国有企业更显著,对成熟期企业的作用效果比成长期和衰退期企业更显著。因此,建议政府强化环境税征管的执行力度,有序释放环境监管的长期信号并深化生产要素的市场化改革。     

坚持和完善人民代表大会制度探析

人民代表大会制度是与我国国体相适应的根本政治制度。文章探讨了坚持和完善人民代表大会制度的思路与途径 :一是要弄清它同三权分立政治体制的本质区别 ,适当借鉴其权力监督制约机制 ;二是要处理好法治与人治 ,党的领导与发挥人民代表大会最高权力机关的作用的关系 ,把党的领导、人民当家作主与依法治国相结合 ,推进党的领导体制和执政方式的转变 ;三是要改革和完善人民代表大会的选举制度和组织结构 ,更好地发挥其国家权力机关的作用。     

西化派的纷争——20世纪30年代的西化派思想简析

在20世纪30年代的中国本位文化论战中,全盘西化的观点是最令人瞩目的。通过对陈序经、胡适、张佛泉的西化思想的梳理与分析,达到理清西化派思想脉络的目的,从而对其思想作出综合评价。     

基于双边减排成本信息不对称的排污权二级交易市场拍卖机制研究

本文构建了一个基于双边减排成本信息不对称的排污权二级交易市场拍卖模型,分析了统一价格、歧视价格及混合拍卖机制下卖方收益、排污权价格波动及排污权供给量差异,在此基础上给出了排污权二级交易市场最优拍卖机制,并进一步讨论了相关参数对最优拍卖机制的影响。结果表明：从收益最大化角度来看,最优的拍卖机制为歧视价格拍卖机制,但考虑到价格波动及排污权供给量等其他因素,排污权二级市场交易应选用混合拍卖机制。风险偏好变化对混合拍卖机制下卖方收益及价格波动的影响存在不确定性,当风险偏好超过某一阈值时,随着风险偏好程度增大,需求隐蔽效应占主导,收益及价格波动增大;相反,当风险偏好小于某一阈值时,随着风险偏好程度增大,竞争效应占主导,收益及价格波动减小。价格变动的供给影响系数对卖方收益的影响随买方参与人数的不同而不同。当买方参与人数较小时,需求隐蔽效应占主导,竞争效应不明显,随着价格变动的供给影响系数增大,混合拍卖机制下卖方的收益不断增加;当买方参与人数较大时,卖方收益同时受到需求隐蔽和竞争效应影响,随着价格变动的供给影响系数增大,收益呈先增大后减小趋势。随着价格变动的供给影响系数增大,价格波动呈先增大后减小趋势。     

Benevolence-dominant,authoritarianism-dominant,and classical paternalistic leadership: Testing their relationships with subordinate performance

We propose a new typology of paternalistic leadership styles based on how leaders demonstrate authoritarianism and benevolence, the two essential components of this type of leadership. Benevolence-dominant paternalistic leadership refers to leaders' sole dependence on the use of benevolence without their strong assertion of authority, whereas authoritarianism-dominant paternalistic leadership is based mainly on authoritarianism itself; classical paternalistic leadership, which best fits early observations of paternalistic leaders, refers to the salient combination of both leadership components. We used two distinct samples and methods to test this typology and the association with subordinate performance. Across the two studies, a field investigation with Taiwanese military supervisor-subordinate dyads and a hypothetical scenario experiment with U.S. working adults, we found a positive relationship between classical paternalistic leadership and subordinate performance as strong as that between benevolence-dominant paternalistic leadership and performance. Our findings echo the phenomenon that paternalistic leaders tend to combine benevolence with authoritarianism to affect subordinate performance.     

Finding the niche to reposition leadership in Africa’s developing economies for the global highway: review of literature on leadership development programmes – methods and techniques*

Africa’s developing economies remain in critical need for leadership. This paper asserts that Africa’s new growth opportunities rest with leadership that could champion organizational performance, innovativeness, and good ethics among others. A review of extant literature on leadership development programmes (LDPs) was done to examine possible initiatives that leadership developers can use to influence leadership practices in Africa. This paper proposes that in Africa, LDPs can be used to inculcate authentic leadership practices and enhance networking and acquisition of innovative skills among others. Furthermore, LDPs could target the youth considering them as an investment into tomorrow’s leadership talent pool. The paper suggests that Africa’s niche for the global highway rests in contextualization of LDPs from other regions to Africa’s unique environment.     

The servant leadership advantage: When perceiving low differentiation in leader-member relationship quality influences team cohesion,team task performance and service OCB

How does servant leaders' unique ability to place each follower's needs above their own influence relationships between followers and impact their collective performance? In a study that integrates principles of servant leadership with the social comparison theoretical framework, we tested a group-level model to examine how servant leadership induces low perceived differentiation in leader-member relationship quality (perceived LMX differentiation) within a group, which strengthens team cohesion and in turn positively influences team task performance and service-oriented organizational citizenship behaviors (service OCB). Our sample comprised 229 employees nested in 67 work teams. Structural equation modeling results indicate that servant leadership significantly predicts low perceived LMX differentiation; perceived LMX differentiation is strongly related to team cohesion such that the lower the perceived differentiation, the stronger the team's cohesiveness. And, team cohesion is also strongly related to both the team's task performance and service OCB. Perceived LMX differentiation and team cohesion mediate the effect of servant leadership on both team task performance and service OCB.     

Perceived managerial and leadership effectiveness within a Moroccan Higher Education Institution

The purpose of this research was to determine what behaviourally distinguishes effective and ineffective managers within a Moroccan Higher Education Institution (HEI). The critical incident technique (CIT) was the methodology deployed to collect data from participants in terms of how they perceive managers as either effective or ineffective. The collected data (CIs) were subjected to content and thematic analysis that resulted in derived positive and negative behavioural statements (BSs). A total of 42 participants/informants were interviewed and revealed a total of 418 CIs, of which 189 were positive CIs and 229 were negative. The analysis revealed a total of 49 BSs, of which 19 were positive and 30 were negative behavioural indicators. The findings of this investigation bring empirical evidence to understand what and how managers are perceived as effective or ineffective in the Moroccan academic context and, therefore, adds to the literature. The information obtained can also provide rich information/knowledge that can be used as a basis to address the behavioural developmental needs of managers in HEIs. This research adds value by following by following two previous replication studies in a French and a Hungarian HEI; moreover, this study is the first to be conducted in the Moroccan/North African region.