企业的社会责任及其责任落实

为保证企业和社会的长期可持续发展,企业在实现自身利润最大化的同时,还应承担一定的社会责任.文章从什么是企业社会责任入手,分析了企业社会责任与利润实现的关系,最后阐述企业落实社会责任的有效途径,并提出了落实社会责任中应注意的问题.     

战略性新兴企业ESG表现、中长期信贷与企业绩效——基于杠杆率的门槛效应

基于2019-2021年A股上市战略性新兴企业面板数据,对战略性新兴企业ESG表现、企业中长期信贷与企业绩效之间基于杠杆率的门槛效应的关系进行了分析。研究表明：(1)当战略性新兴企业ESG表现越好,其在追求利润的同时越注重环境社会责任担当,能够长期可持续性发展可能性越高,从而企业能从信贷类金融机构获取更多的中长期信贷越多,缓解战略性新兴企业融资困境;(2)战略性新兴企业获取中长期信贷后更能对周期较长的研发投产创造产能绩效,进一步提高企业高质量创新发展能力,同时中长期信贷过多会导致企业杠杆率过高,企业还债能力不足的情况下会导致企业绩效持续下降。进而找寻到一个适度杠杆阈值来约束企业杠杆率增减,使得企业在此参考杠杆阈值内将企业中长期信贷作用最大化,以此获得企业绩效最大化。     

企业声誉对绩效的影响研究

基于利益相关者角度,运用SPSS熵值法量化企业声誉,运用多元回归研究了企业声誉对企业绩效的影响路径,得出研究结论:企业声誉对企业绩效有正向影响,显著影响企业的发展能力.企业应从利益相关者角度关注企业声誉影响.     

中国林业企业社会责任的思考

森林资源是林业企业经营的主要对象, 林业企业兼具发挥经济效益和生态效益的双重属性, 因而林业企业在追求自身发展的同时, 肩负着特殊的社会责任和历史使命。文中首先针对林业企业的经营特点探讨林业企业社会责任的内涵; 其次, 分析林业企业承担社会责任的历史必然性; 再次, 研究林业企业在履行社会义务中存在的主要问题。在此基础上, 从可持续经营、节能减排和增加碳汇等角度, 指出林业企业实现社会责任的路径。最后, 从经营环境的视角提出推动林业企业承担社会责任的对策。     

要素市场发育程度视角下的家族企业社会责任研究

以CSMAR数据库中2016—2019年的上市家族企业为研究对象，通过混合回归模型检验了家族控制与企业社会责任的关系，探究了要素市场发育程度在家族控制与企业社会责任关系中的调节作用。研究表明：在家族企业中，家族控制程度越强，企业承担的社会责任越多；要素市场发育程度正向调节家族控制与企业社会责任的关系，即家族企业所处的要素市场越发达，家族控制对企业社会责任的正向影响越明显。     

基于离差最大化和聚类分析的财务绩效评价模型及其应用

论文所述的财务绩效评价模型是采用离差最大化的多属性决策方法求出企业财务绩效的得分和排名,然后用聚类分析的方法对企业的财务绩效状况进行分类评价.该模型充分利用了离差最大化方法对评价属性赋权的客观性,而Ward系统聚类法既考虑了类内样本之间的接近性,又考虑了划分类数目的合理性.本文应用这个模型对四川省多个行业的龙头企业2006年的财务绩效状况进行了实证分析,得到了满意的结果.     

家居企业社会责任行为内容及影响因素研究

如今家居企业被期望为多个利益相关者创造长期价值,并对社会、环境和经济发展给予同等的关注,要求其积极承担企业的社会责任（CSR）。通过对35家家居行业上市公司披露的社会责任报告进行质性分析,构建了该类企业社会责任行为内容体系,利用非参数检验验证了细分领域和总资产对企业社会责任行为的影响,得出以下结论：1）越来越多的企业意识到了承担社会责任的重要性,发布社会责任报告的企业数量在逐年增加;2）员工、股东、环境三大利益相关者是企业主要的负责对象,而对政府、社会、供应链等利益相关者关注较少;3）细分领域不同,企业在环境类社会责任水平上存在显著差异;而总资产不同,企业的客户类社会责任水平则存在显著差异。     

生态经济背景下加强企业履行绿色社会责任探讨

指出了在经济高速发展的当代社会,许多企业竞相发展自身经济,却无视对环境的破坏,严重影响了生态系统的平衡。因此,企业提升自身的绿色社会责任意识并积极履行绿色社会责任、发展生态经济就显得尤为重要。分析了生态经济背景下企业缺乏绿色社会责任的体现和影响,以及企业履行绿色社会责任的意义。并就企业如何履行绿色社会责任提出了一些建议和措施。     

浅析企业社会责任及其战略意义

随着社会环境的不断改变,企业社会责任被作为提高企业竞争力的要素愈来愈受到企业的重视。本文结合已有的理论知识,充分认识了企业社会责任,并从企业战略的角度阐述企业社会责任实践的重大意义。     

信任关系与承诺关系对企业产品创新绩效的作用关系研究

基于文献研究和理论分析,探讨了信任关系与承诺关系对企业产品创新绩效的作用关系。将产品创新绩效分为技术绩效、市场绩效、财务绩效和创新效率四个维度,通过调查问卷研究得出结论:信任关系对承诺关系有显著的正向作用;承诺关系对产品创新绩效有显著的正向作用;信任关系对产品创新绩效的部分绩效有显著的正向作用。     

Browsing Damage on Pine (Pinus sylvestris and P. contorta) by a migrating moose (Alces alces) Population in Winter: Relation to Habitat Composition and Road Barriers

In Scandinavia, moose (Alces alces L.) sometimes cause severe browsing damage to economically-important pine. Moose-vehicle accidents have spurred construction of fences along roads, and these may interfere with moose migration between summer and winter ranges, or the road alone may be a barrier. If this happens and moose build up along roads, landowners may suffer economically. Therefore, this study investigated whether roads, fences or other factors influence the use of young pine stands by moose. Eighty stands along roads in northern Sweden were evaluated in which individually-browsed branches were counted on 9972 pines. Moose browsing was not significantly related to birch (Betula pendula Roth, B. pubescens Ehrh.) density, nor did it differ between pines (Pinus contorta Douglas or P. sylvestris L.). However, increased pine density, site productivity and proximity to a highway were associated with increased browsing. Further large-scale studies are needed to understand moose habitat selection and the effects of roads.     

Effects of Root Freezing on the Physiology and Growth of Picea glauca,Picea mariana and Pinus banksiana Seedlings Under Different Soil Moisture Regimes

The root systems of 2-yr-old Picea glauca, Picea mariana and Pinus banksiana seedlings were submitted to various frost temperatures during an artificial frost to induce different levels of root damage. Frost-damaged and control seedlings were placed in a greenhouse under high and low soil moisture regimes. Seedling growth and physiology were evaluated periodically. Seedling survival was reduced when root damage reached levels of 60-80%. Root systems of all three species showed partial to total recovery by the end of the experiment. In general, root freezing damage caused reductions in seedling growth, with these reductions becoming less significant over time. Root damage had little to no effect on black spruce and jack pine seedling physiology, while white spruce CO 2 uptake decreased with increasing root damage. Shoot nitrogen content of all three species decreased slightly with increasing root damage.     

Stand Structure in Pine,Spruce and Deciduous Forests: A Comparison Between Finnish and Russian Karelia

This study investigated the stand structure in pine, spruce and deciduous forests in the border district of Finland and Russia. A total of 46 mature forest stands was selected as pairs, the members of each pair being as similar as possible with respect to their forest site type, age, moisture and topography. The stands were then compared between the two countries by means of basal areas and number of stems. The proportions of dominating tree species were 2-12% lower, and correspondingly the proportions of secondary tree species higher, in Russian forests. The density of the forest stock was also higher in each forest type in Russia. The forests in the two countries differed most radically in terms of the abundance of dead trees. The amount was two to four times higher in Russian deciduous and spruce forests, and in pine forests the difference was 10-fold. The stand structures indicated that Russian coniferous stands, in particular, were more heterogeneous than intensively managed pine and spruce stands in Finland.     

Growth and Terminal Bud Formation in Picea abies Seedlings Grown with Alternating Diurnal Temperature and Different Light Qualities

The root collar diameter and the height:diameter ratio are of particular importance in container-grown seedlings where a high density in the containers may produce spindly seedlings. Temperature regimes and light quality are known to affect plant growth. The aim of this study was to identify responses in Picea abies (L.) Karst. seedlings grown with light providing different red:far-red ratios and under temperature regimes with alternating day (DT) and night temperature (NT) from negative (DT < NT) to positive (DT > NT) difference (DIF) between DT and NT. Experiments were conducted in controlled environment chambers and in a daylight phytotron. Only limited thermoperiodic responses appeared in P . abies seedlings with respect to seedling height and dry weight accumulation. The formation of terminal buds, however, was clearly delayed in seedlings grown at negative DIF. The results indicate a requirement for day extension light that is high in far-red, to prevent terminal bud formation under natural short-day conditions. An extended study should be conducted to clarify the minimum level of light intensity and the optimal light quality needed to prevent terminal bud formation under natural short-day conditions.     

CAD与建筑设计的关系

本文分析了CAD在设计中引起的正面和负面影响,并进行了系统的阐述,从而使设计者在应用中能够保持客观的态度。     

Risk Perception Among Non-industrial Private Forest Owners

Based on an enquiry, risk perception among non-industrial private forest owners is described in relation to climate change and forestry hazards. Of the respondents, 11% took action to remedy the effects of climate change. Out of a given set, hazards were ranked according to each respondent's experience of recent substantial financial loss to the estate and in relation to his or her willingness to make investments aimed at risk reduction. For each hazard, the respondent assessed the risk in four classes ranging from very high to negligible risk. Six hazards were considered most problematic in all three aspects: browsing damage, falling timber prices, damage by wind, spruce bark beetle, root rot and pine weevil. A majority of the respondents claimed to take action to reduce the risk associated with at least one hazard, while 35% did not know whether they did. Excluding climate change, the need for decision support was the largest in relation to damage by wind owing to a combination of perceived high risk and a high level of ignorance in relation to whether risk-reducing measures were taken.     

Interactions in decomposition and N mineralization between tropical legume residue components

In situ produced plant residues contain a mixture of different plant components of varying quality. To assess synergistic or antagonistic interactions occurring during the decomposition and mineralization of such mixtures, individual plant parts (stems, leaves, leaf litter and roots) or the mixture of stems, leaves and leaf litter of the agroforestry species pigeonpea (Cajanus cajan) or of crop residues of peanut (Arachis hypogaea) or of the weed hairy indigo (Indigofera hirsuta) were incubated in pots for 19 weeks. Periodically, remaining plant residues were sieved out (>2 mm), weighed and N content as well as soil mineral N determined. Above- and below-ground residues of peanut decomposed fastest and showed the largest N release in agreement with their high N concentration and low-acid detergent fibre (ADF) : N ratio. Hairy indigo was hypothesized to be of lower quality than pigeonpea because of its high-polyphenol content. However, it decomposed faster than pigeonpea, largely because of the higher N and lower lignin concentration of its components. Ranking of individual plant components for N mineralization resulted in the following pattern, leaves > leaf litter > roots > stems. In mixtures of the different plant components a similar species order in decomposition was obtained, e.g. peanut > hairy indigo > pigeonpea. The amount of N released from the mixture was dominated by stem material that comprised 46–61% of the mixture. The interactions in mixtures were relatively small for peanut (generally high-quality components) as well as for pigeonpea (low proportion of high-quality components, i.e. N rich leaf material). However, a positive interaction occurred during later stages of N mineralization in the mixture of hairy indigo as it had a significant proportion of N rich components and absence of highly reactive polyphenols. Thus, for plants with low to intermediate chemical quality attributes, manipulating plant composition (e.g. by varying harvest age, affecting stem and leaf proportions) will be important to obtain significant interactions during decomposition when its components are mixed.     

Pasture production and tree growth in a young pine plantation fertilized with inorganic fertilizers and milk sewage in northwestern Spain

The use of organic waste materials such as milk sewage as an organic fertilizer could have the dual advantages of organic-waste disposal and reduced dependence on inorganic fertilizers. The effects of fertilization with (1) conventional mineral fertilization, (2) milk sewage sludge at 40 kg N ha⁻¹ target rate and (3) no fertilization on pasture production and tree growth were examined in an experiment consisting of two pasture mixtures under a one-year-old Pinus radiata plantation with a density of 2500 trees ha⁻¹. The two pasture mixtures were: (1) Dactylis glomerata L. var. saborto (25 kg ha⁻¹) + Trifolium repens L. group Ladino (4 kg ha⁻¹) + Trifolium pratense L. var. Marino (1 kg ha⁻¹); (2) Lolium perenne L. var. Tove (25 kg ha⁻¹) + Trifolium repens L. group Ladino (4 kg ha⁻¹) + Trifolium pratense L. var. Marino (1 kg ha⁻¹). The experiment began in the spring of 1995 using a randomized block design with three replicates in Castro Riberas de Lea (Lugo, Galicia, north-western Spain). Plot size was 12 × 8 m², with a 1 m buffer strip between plots. Two-year data showed that fertilization with either material had a positive effect on pasture production, with no significant difference between the two fertilization treatments. Tree growth in the milk sewage sludge plot was significantly higher than in the control plots. Inorganic fertilization increased pasture production, but affected tree growth negatively. The results show that milk sewage sludge could be used as a fertilizer in silvo-pastoral systems. This revised version was published online in June 2006 with corrections to the Cover Date.     

Key Habitats in the Norwegian Production Forest: A Case Study

This study investigated the forest history, structural characteristics, the presence of fungal species suggested to indicate ecological continuity in old-growth forest, and the species composition of saproxylic beetles in 30 old forest ''woodland key habitats'' (WKHs), and compared them with production forest in the same age-class in south-eastern Norway. No statistically significant differences in forest characteristics, community of saproxylic beetles or number of red-listed beetles were found between the WKHs and the production forest, probably owing to a combination of profound long-term logging and a lack of will to delineate sufficiently large WKHs in the one area with significantly less forestry impact. The study indicates the advantage of including forest history information in WKH selection where such data exist, and the importance of restoring habitats in heavily exploited forest landscapes.