王强教授“劳资两利”政策史研究简评

王强教授的“劳资两利”政策史研究,揭示了马克思劳资关系理论中国化的发展进程及其规律,论述了中国共产党“劳资两利”政策丰富的思想内容,展现了“劳资两利”政策实施过程中经历“左”和右两种倾向干扰的艰难历程,探讨了改革开放以来中国私营企业劳资关系问题。他的研究,对构建当代和谐劳资关系的实践具有重要的历史启示价值,对建设中国特色社会主义劳资关系理论具有重要的学术价值,为马克思主义中国化理论宝库增添了新的内容。     

构建现代农村金融体系研究——基于成都农户融资意愿与融资行为的分析

随着收入水平的提高,农户会用正规信贷的消费替代民间信贷的消费。所以,应该选择农户收入比较高的地区,有序地加快微型金融机构的设立,以增加金融供给的方式实现促进经济增长的目标。由于农户民间借贷的便利性和灵活性,农户积极参与民间借贷,但他们需要更正式、更有约束力的契约形式的制度安排。应尽快给予其合法地位,并通过立法使其运作程序化、规范化。     

科学发展观视野中的民办高校英语青年教师的专业化发展

高校英语教师专业化提升在培养优秀大学生的过程中起着重要作用,对提高高校英语教学质量具有重要意义。在新的时代背景下,怎样促进民办高校英语教师的专业化发展显得尤为关键。结合阜阳师范学院信息工程学院的实际情况,探讨地方民办高校青年英语教师的专业化发展途径,期望能够对进一步提升民办高校英语青年教师的专业化水平提供参考。     

我国网络募捐法律制度思考

网络募捐问题是网络发展的产物,现行法律对此尚没有明确的规定,实务中存在不同的认识,如何认识和监管网络募捐是一个重要的网络社会管理课题。本文首先对网络募捐进行概述,并厘清其中多方法律关系;通过类推比较的研究方法定位网络募捐行为,提出以公益信托的类似制度解决网络募捐监管实务中的难题,以促进我国网络募捐朝着健康的方向发展。     

定向增发企业多元化扩张对“SEO业绩之谜”的影响研究

以2007~2019年实施定向增发的A股上市公司为研究样本,从多元化经营视角分析定向增发企业业绩下滑的原因。研究发现,定向增发后,企业多元化经营程度显著加深,且这一趋势在民营企业中表现更明显;定向增发企业在融资后的多元化经营行为会显著提高企业财务风险,并导致其全要素生产率下降。进一步研究还发现,大股东机会主义动机和管理层过度自信,是企业加深多元化经营的主要原因;定向增发企业通过多元化经营,更倾向于涉入非相关行业和产业政策所扶持的行业。     

The nature of bank money,a case study of transformation in the Czech banking sector

The article examines the nature of bank money on two complementary levels. The first level deals with theoretical considerations. Here, the departure point is Social Positioning Theory, which provides a framework to investigate the nature of money. Within the theory, the paper situates bank money in credit-debt relations, that are themselves integral part of a wider productive-consumptive nexus of the economy. In this perspective, bank money is the relation, accounting economic positions of participating members, resulting from their economic activities realized within the context of the overall society. The second level uses the methods of Oral History and Memory Studies and, through semi-structured interviews, provides empirical material illustrating ideas about the nature of money in a specific historical form. The article thus explores the contrasting experiences of banking in the context of a centrally planned economy and banking in the transformation to a market economy. These two contrasting episodes are illustrative because of the significant change in the form of bank money, which brings to light various aspects of its nature. Moreover, the article utilizes interviews that present the lived experience of bankers with years of involvement in the sector, enriching the perspective on the issue under study.     

Foreign aid,public investment,and the informal economy

This paper examines the absorption of foreign aid in the presence of formal and informal production. Calibrating a two-sector open economy model to 67 aid-recipient countries for 1990–2019, we show that an increase in foreign aid drives resources into the informal sector, and away from the formal sector. With untied aid, the expansion of the informal sector can lead to an economic contraction through the Dutch Disease effect. An economic expansion with an increase in the share of formal production can be attained by re-allocating existing aid to public investment rather than an increase in the aggregate level of aid.     

“The adoption and implementation of performance measurement process in Italian public organisations: the influence of political,cultural and rational factors”

One of the main challenges in the field of performance measurement and management in public organisations is about how to use and manage performance measures effectively. This study aims to examine the stages involved in the process of utilisation of performance measures, i.e. adoption and implementation, and to investigate the political, cultural and rational factors that affect this process. For this purpose, a theoretical model from the literature has been extended and tested by using the data gathered through a survey involving the managers of several departments of Italian regions and municipal districts. The final sample has included 201 usable observations. The data analysis has been conducted using structural equation modelling. A significant cause-and-effect relationship was found between the stages of adoption and implementation. Moreover, it was found that adoption is driven significantly by rational factors. Otherwise actual implementation is influenced by factors addressed both by political considerations, such as external interest groups and by rational evaluations such as resources. The effects of other rational and cultural factors on implementation stage are mediated by adoption.     

Psychosocial risk assessment: Measurement invariance of the UK Health and Safety Executive's Management Standards Indicator Tool across public and private sector organizations

Abstract

This study provides evidence to support the validity of the UK Health and Safety Executive Management Standards Indicator Tool, which is widely used in the UK by organizations to test for stress-related working conditions. A large pooled data set was collected from 137 UK organizations (N=67,347) to test the factor structure of both the original 35-item seven-factor instrument and a new shorter 25-item version. The results showed that the tool was a good fit to the data for both versions. Further analysis examined the factor structure of the Indicator Tool by splitting the data set into both public and private sector organizations. Tests for measurement invariance showed that both versions of the Indicator Tool provided a good fit to the data. The final sequence of analysis showed that the measurement structure of both the 25-item and 35-item scales was also invariant across small-, medium- and large-sized organizations. The current study provides percentile tables for both the public and private sectors so that organizations can compare their scores against UK national benchmarks. Overall, this study validates both the full and the short versions of a valuable and reliable diagnostic instrument for use in a variety of organizations.     

新投资机会对大股东攫取控制权私利的影响研究

本文基于新投资机会存在假设,构建两期投资下的大股东利益侵占模型,剖析新投资机会、现金流权以及中小股东利益保护对控制权私利的影响。并结合我国上市公司控制权私利产生的背景,以2000-2008年间沪深两市A股市场发生控制权转移的上市公司为研究样本进行经验验证。研究结果表明,新投资机会与控制权私利显著负相关,新投资机会对于抑制控制权私利具有重要作用;现金流权与控制权私利水平之间存在先上升后下降的倒"U"型关系,但没有通过显著性检验;独立董事占董事会的比例与控制权私利显著不相关,再次验证了我国上市公司的独立董事制度在公司治理方面的低效性。