高校公寓社区化管理背景下大学生思想政治教育路径研究——基于无锡科技职业学院的调查与分析

高校公寓不仅是学生休息生活的地方,更是学生交流思想、实行自我教育、自我管理和自我服务的重要场所。因此,对高校公寓社区化管理背景下的大学生思想政治教育途径研究就显得尤为重要。通过对无锡科技职业学院学生的调查,掌握学生对公寓社区的认知情况,分析学生对公寓社区大学生思想政治教育的一些意见,并提出了进一步加强和改进公寓社区化管理下的大学生思想政治教育的途径。     

The Joint Effects of Multiple Legal System Characteristics on Auditing Standards and Auditor Behavior

This paper derives the impacts of legal system characteristics and auditing standards on auditor behavior (audit quality), and analyzes the determination of optimal auditing standards under different legal regimes. Legal regimes are characterized by differences in the uncertainty concerning the outcome of legal proceedings (termed vagueness of legal systems) and differences in the average size of damage awards. Auditing standards as determined by standard setters can vary in both toughness and vagueness. Our analysis provides implications for the adoption of International Standards on Auditing (ISA). Countries, such as the United States, where auditor legal liability is significantly more onerous than the global norm are not likely to adopt ISA, since these standards may not induce auditors to provide the optimal level of audit quality. Conversely, the adoption of ISA by countries, such as China, where the legal system makes the recovery of damages from auditors quite difficult, is not by itself likely to result in a high level of audit quality. Furthermore, our model suggests that auditor rotation can help improve audit quality, but only in certain circumstances.     

想拿世界冠军的重庆"阿甘"

——你是啥子? ——冠军. ——啥子冠军? ——世界冠军. 每当马俊才在训练中坚持不住的时候,教练姜舟就会向他喊话. 三级智力残疾的马俊才今年18岁,在重庆市特殊教育学校读高二,是校田径队400米跑种子选手,也是教练姜舟心目中"阿甘"式的人物,坚韧、执着、善良、热心. 起初,学校打算培养马俊才做失明长跑运动员的陪跑员.姜舟在训练时,要求队员围绕操场按照一分钟跑一圈的节奏跑,谁知马俊才一跑就跑了半个小时,若不是姜舟喊停,他还没有停下来的打算.从此,"阿甘"这个名字在重庆市特殊教育学校不胫而走.     

中部地区休闲农业可持续发展态势比较研究

[目的]通过分析中部6省休闲农业发展情况,对各省休闲农业可持续发展态势进行比较研究。[方法]围绕休闲农业可持续发展态势进行评价,根据休闲农业发展情况,确定休闲农业发展中的核心指标,从系统内部结构着手构建休闲农业可持续发展态势评价指标体系,并根据专家对各指标的打分结果,运用层次分析法确定各指标权重,结合中部地区农业、社会、经济和旅游等方面数据,对中部6省休闲农业可持续发展态势进行比较和分析,采用综合评价法,得出中部6省休闲农业可持续发展态势的综合排名。[结果]最终确定中部6省休闲农业可持续发展态势的综合评价指数,得到的河南省、山西省、湖北省、安徽省、湖南省和江西省的综合评价指数分别为0. 60、0. 24、0. 59、0. 43、0. 64、0. 46,并根据各省综合评价指数得出中部6省休闲农业可持续发展态势排名。其中,湖南省的休闲农业可持续发展态势最高,湖北省、河南省发展态势次之,江西省和安徽省休闲农业可持续发展态势较低,山西省休闲农业可持续发展态势最弱。[结论]中部地区休闲农业可持续发展态势差异明显,未来休闲农业可持续发展空间很大,中部地区发展休闲农业需要加强区域合作,发挥互补优势,提高旅游行业服务与管理水平,共建旅游发展大格局。     

Incentives to move up: Effects of pay gaps between levels on employee performance

Employees of a certain rank are motivated by the pay gap between them and the levels above (upward comparison), and the pay gap between them and the levels below (downward comparison). In some cases, employees face multiple upward comparisons such as immediate and subsequent upward comparisons. We hypothesise that upward comparison matters more than downward comparison, and in the case of multiple upward comparisons, the immediate one matters more than the subsequent ones. We also hypothesise that the pay gap effect resulting from the upward/downward comparison ought to be non‐linear in that performance increases with pay gap size at a decreasing rate. The results from two empirical studies, namely, a longitudinal field study and a laboratory experiment, largely support our hypotheses.     

Could lean practices and process innovation enhance supply chain sustainability of small and medium‐sized enterprises?

Small and medium‐sized enterprises (SMEs) adopt lean practices (LP) to reduce waste across their organisational value chain, which helps achieve sustainability. Process innovation (PI) has also been applied through cleaner production, environmental management system, ecodesign, and so on to address both customers' needs and legislations by policymakers. Although prior studies reveal the effect of sustainable practices, LP, and PI on sustainable performance separately, less is known on the integrated effect of them on sustainability performance. Moreover, studies on mediating effect of LP and PI on sustainability performance are scant. This is significant as LP and PI are considered to be the enablers for achieving sustainability performance. This research addresses this knowledge gap. The research first theorises a model integrating these four major constructs (sustainability practices, LP, PI, and sustainability performance) through hypotheses development. Subsequently, using structural equation modelling, it is tested whether each of sustainability practices, LP, and PI effect sustainability performances. Additionally, mediating effect of LP and PI between sustainability practices and performances is derived. The study uses data from 119 SMEs within manufacturing industries in the Midlands, United Kingdom. Further, a few case studies have been undertaken to validate the findings from quantitative analysis. The overall results show that although sustainability practices, LP, and PI help achieve sustainability performance of SMEs supply chain through efficiency and responsiveness respectively, the mediating effect LP is more compared with PI. Moreover, SMEs adopt LP when they are economy focused and implement PI when they are pressurised by customers and/or policymakers.     

Managerial Agency Costs of Socialistic Internal Capital Markets: Empirical Evidence from China

This study provides empirical evidence of managerial agency costs in socialistic internal capital markets. Listed Chinese companies are required to disclose the amount of resources that are reallocated to other firms of the parent company, which provides us with a direct measure of the socialistic subsidization of weak member firms by strong member firms within a business group. We hypothesize that in strong member firms, managerial compensation is less sensitive to firm performance because cross‐subsidization makes it difficult for group CEOs to hold the managers in strong firms accountable for their own firms' performance, and also increases the noise in performance measures. We also hypothesize that socialistic cross‐subsidization results in an increase in managerial agency costs of strong member firms due to the low pay‐performance sensitivity and low incentive to work hard. We document empirical results that are consistent with these two predictions.     

Entrepreneurship and industrial clusters: evidence from China industrial census

Small Business Economics - This article studies the synergy effect of entrepreneurship on China’s industrial cluster. We propose an extension to Duranton and Overman’s (The Review of...     

Exploring consumer attitudes to online collaborative consumption: A typology of collaborative consumer profiles

Online collaborative consumption enhances peer networks, members of which communicate, collaborate, and even deliver services to one another via digital sharing platforms. Despite the tremendous increase in collaborative consumption, due in large part to the development of the Internet, the reality of the economic and social movements that underpin this trend is much less visible. Of course, not all consumers seek collaborative consumption or interact through online platforms. Using a qualitative approach, this paper aims to investigate motivational factors and barriers against collaborative consumption and to establish a typology of collaborative consumer profiles, identifying the most suitable type of online sharing platforms for each profile. The findings reveal the following collaborative consumer profiles: committed, pragmatists, intermittent, and skeptical, each demonstrating different preferences for the different type of online sharing platform.