企业社会责任的内涵与外延的伦理考量

企业社会责任是人们关注的重点之一。但是,企业社会责任的内涵和外延仍需考证,本文试从伦理的视角对其进行理顺。     

Business Giving,the Tsunami and Corporates as Rock Stars: Some Implications for Arts Funding?

Financial and cultural aspects of corporate giving by UK and non-UK companies in response to the December 2004 South Asia Tsunami disaster are explored in this article. Literatures on corporate giving rationales, concepts of disaster and donor activity in disasters provide an underpinning. The article seeks to make connections between this high profile if short-lived business giving and the funding of the arts that is sought from business; and to draw tentative lessons for arts funding when seeking business support. The giving accounts in the wake of the Tsunami from a non-probability sample1 1. A probability sample is one in which each person (or company in this case) in the population has an equal chance (probability) of being selected. In a non-probability sample some people (in this case, companies) have a greater chance than others of being selected. For this study the availability of public information on the companies was the deciding factor on being selected. View all notes of 56 UK companies and 16 non-UK companies were examined. Reported online to the UK charity Business in the Community, these accounts were accessed in February 2005 and scrutinized thematically. Concurrently, company financial profiles to accompany giving figures were constructed. Although linkages between donation levels and financial performance were lacking, emerging themes included the role of employees, influencing company giving and creating a climate of expectation of firms' contributions. These developments may have important implications for business funding for the arts, where leading philanthropists are prominent as individuals in the giving landscapes; but employees' collective involvement is not marked. Alternatively, cultivation of employees as would-be donors, indirectly via their firms, may be a more secure, if lower level route to funding for some arts organizations than dependence on high profile business leaders. The article considers alternative scenarios for company giving in disaster contexts, including as a sustained and lasting giving theme or as company support as a ‘one-off’ event, rock-star style. The likely development of employee power as a key element in company giving is explored; and its wider meanings for funding in arts settings, (where the giver as rock star heroine/hero is also prominent) are considered.     

基于和谐社会建设基础之上的企业社会责任研究

本文从企业承担社会责任的意义出发,对企业为追求长期利润所承担的社会责任的最佳成本进行了初步探析。     

“Scandalous!”: Reputation,impression management,and employee assistance programs (EAPs) in the NBA

This case study explores how the National Basketball Association (NBA) can rebuild its reputation in response to recurrent player scandals. The case centers on a reputation management firm that has been contracted by the league. The firm has been asked to develop programs that will permit players to make better decisions in their personal lives. NBA commissioner Adam Silver believes such programs will curb the likelihood of future player scandals, thereby enhancing the players’ lives and limiting their ability to damage the league's reputation. To commence the process, the firm has been invited to sit-in on a meeting with Commissioner Silver and a group of NBA staff members who have past work experiences assisting players with their transition to the NBA.This reputation management case study is positioned in two key areas: impression management and employee assistance programs (EAPs). Upon reading the case, answering the provided questions, and completing the activities, students should come to a better understanding as to how to proactively manage corporate reputation. While fictitious names are given, the case study is based on actual interviews with current NBA staff members. The case is ideal for courses pertaining to strategy, policy, organizational behavior, and human resource management. The case could also be useful for sport marketing and sport finance courses if adapted to investigate how the created programs are important for branding and value.     

企业环保投资效率评价指标体系构建研究

通过指标初次选择和指标优化两个阶段及评价方法的确定,构建企业环保投资效率评价指标体系。不同于企业各类社会责任报告,构建的企业环保投资效率评价指标体系专用于企业环境社会责任的评价,且构建的企业环保投资效率评价指标体系体现企业环保投资重视经济效益兼顾环境效益和社会效益的特点,同时也体现包括企业环保投资效率和企业环保投资等目标在内的多目标评价特点。     

有效管理研发费用 合理利用税收政策

税前研发费加计扣除政策对促进企业自主创新能力的发展起着重要的作用。从目前企业特别是高新技术企业研发费的投入情况来看,正确利用加计扣除税收优惠政策能够有效提高研发费的利用率,减轻企业负担、进而提升企业经营管理水平和研发水平。文章拟从企业的角度,对研发费用各环节各部门的职责以及会计和税务核算需注意的问题对如何利用好这一优惠政策进行阐述。     

Sitting on the Fence: Integrating the two worlds of scientific discovery and invention within the firm

Applying a within-firm perspective to the topic of the division of innovative labor, I explore the organization of scientific discovery at the firm level — specialized or integrated with invention. Using data on inventors and authors related to U.S. publicly-traded science-performing firms for the period 1980–2015, the paper deepens our understanding of the determinants and the tradeoffs associated with the strategic choice of scientific discovery organization. I show that integration is related to a tradeoff between short-term applied R&D and long-term fundamental R&D; while integration is beneficial for invention, it has adverse effects on its scientific output, which decrease invention in the long run. The negative relationship between integration and publication reduces the direct increase in patents due to integration by approximately 90%. To better understand firms’ R&D organizational choice, I present internal and external factors that have implications on the benefits and costs associated with integration: reliance on science, stage of technology, external market for technology, and R&D spillins. Finally, I present consistent implications in terms of market value and show that value creation is related to organizational structure.     

企业文化创新相关问题研究

笔者针对企业文化创新做了一些理论和实践的探讨,包括现代企业进行企业文化创新的原因和企业文化创新在现代企业发展中的作用,并对现代企业文化创新的基本思路提出了建议。     

深圳图书馆法人治理结构试点探索及思考

深圳图书馆作为公共文化服务机构被列为中央编办与深圳市共抓的法人治理结构试点单位。2007年正式启动试点工作,经过文献调研,制定实施方案,拟定理事会章程和配套制度草案,以及理事推选,2010年组建了理事会。法人治理结构试点运行至今,初步建立了分权制衡的组织架构,进行了政事分开的有益尝试,促进了开放民主的治理取向。但也存在一些问题,如法人地位未能完全落实,配套制度衔接不力导致改革后劲不足,法人章程与地方立法修订未能及时跟进,理事会决策缺乏专业委员会支撑等。下一步将继续完善理事会构成机制、推举机制、决策机制和监督机制,培育理事的社会基础,推进法人治理建设。参考文献8。     

Research and development, cash flow, agency and governance: UK large companies

This paper investigates the determinants of R&D expenditure using a sample of UK listed companies with the highest spend from 2000 to 2005. We investigate the effect of corporate governance and ownership on R&D, using panel data. The results provide some evidence that more governance tends to depress R&D activity, a finding that is robust to whether a composite or disaggregated index of governance is used. One innovation of the paper is that we treat agency and finance effects interactively. The ownership stake of the CEO appears to be supportive for R&D.