多层级视角下京津冀科技创新政策府际关系研究

府际关系协调有利于实现创新资源、要素的有效汇聚与整合，进而提升政策有效性。以京津冀为例，构建中央-地方多层级府际关系模型，分析中央政策主体合作网络特征与政策扩散特征、地方政策主体合作网络特征与政策执行特征的相关性。研究发现，中央政府部门间形成了以科技部为核心的核心—边缘网络结构特征；北京市政府部门间呈现出以中关村科技管理委员会为核心的核心-边缘网络结构特征；天津市政府部门间呈现出以天津市科学技术委员会为核心的星型网络结构特征；河北省则没有形成稳定的网络关系。中央政策主体合作网络中的度中心性与政策扩散广度具有相关性；地方政策主体合作网络中介中心性、度中心性与政策执行强度具有相关性。     

High‐performance work systems and workplace performance in small,medium‐sized and large firms

This article draws on the Organisational Growth and Development (OGD) life cycle model to explore the relationship between high‐performance work systems (HPWS) and performance in firms of different size, thereby extending understanding of congruence or ‘best fit’ theory within strategic HRM debates. With reference to management control theory, economies of scale and the availability of specialist managerial skills, the article hypothesises that while an HPWS–performance relationship might exist in small, medium‐sized and large firms, the relationship will be stronger in large firms than in both small and medium‐sized firms, and stronger in medium‐sized firms than in small firms. Analysis of data from the British Workplace Employment Relations Survey demonstrates, however, that there is no association between HPWS and workplace performance in medium‐sized firms, in contrast to the positive relationship between HPWS and performance found in large firms and between HPWS and labour productivity in small firms.     

中国旅游经济增长与碳排放的耦合关系研究

厘清旅游经济增长与能源消费及CO2排放之间的关系对于实现增长前提下的低碳旅游发展意义重大。文章采用"自下而上"法,估算了1991~2010年中国旅游业的CO2排放量,并运用脱钩理论、ADF单位根检验、协整分析以及Granger因果关系检验,辨识和分析了中国旅游经济增长与碳排放之间的耦合关系。实证研究结果表明,在研究样本区间内,中国旅游经济增长与CO2排放量除2003年为未脱钩以外,其余年份均处于相对脱钩状态;旅游经济增长与碳排放之间存在长期的协整关系;旅游经济增长构成CO2排放的Granger原因不显著,而CO2排放构成旅游经济增长的Granger原因较为显著,即存在从CO2排放到旅游经济增长的单向Granger因果关系。基于上述结论,提出相关政策建议。     

不同产地中试生产葡萄酒中白藜芦醇的含量测定

目的是建立中试生产葡萄酒中白藜芦醇的含量测定方法。方法系采用高效液相色谱法测定了白藜芦醇的含量,C_(18)色谱柱(250 mm×4.6 mm,5μm),流动相为甲醇∶水=40∶60,流速1mL/min,检测波长306 nm,柱温30℃。结果显示白藜芦醇与样品中其他组分分离效果较好,白藜芦醇在0.271 3~4.340 0μg范围具有良好线性关系,相关系数r=0.999 9;平均回收率为94.6%,RSD为1.97%(n=6)。结论为采用此法准确可靠,可用于该葡萄酒的质量控制。     

新形势下工程造价能力指标与课程体系标准研究

针对造价人才的执业环境的改变,分析行业在新形势下对咨询业务的新需求,并根据业务实践总结出BIM、PPP、全过程工程咨询等技术和管理模式的出现对造价人才的需求,在此基础上构建新形势下工程造价人才的能力指标体系,并提出了与能力标准体系呼应的核心课程体系设置思路。     

Employee share ownership in a unionised duopoly

Profit sharing schemes have been analysed assuming Cournot competition and decentralised wage negotiations, and it has been found that firms share profits in equilibrium. This paper analyses a different remuneration system: employee share ownership. We find that whether firms choose to share ownership or not depends on both the type of competition in the product market and the way in which workers organise to negotiate wages. If wage setting is decentralised, under duopolistic Cournot competition both firms share ownership. If wage setting is centralised, only one firm shares ownership if the degree to which goods are substitutes takes an intermediate value; otherwise, the two firms share ownership. In this case, if the union sets the same wage for all workers neither firm shares ownership. Therefore, centralised wage setting discourages share ownership. Finally, under Bertrand competition neither firm shares ownership regardless of how workers are organised to negotiate wages.     

内蒙古河套平原盐碱化土壤改良分区特点与对策

[目的]综合区划是进行盐碱地分类改良与利用的基础,对改善生态环境、合理利用土壤资源和支撑农业经济发展具有重要作用。[方法]基于河套平原地貌类型(山地、冲洪积平原、沙漠等),考虑盐碱土形成特点、灌区水利现状及改良方向等,并参考区域内7.2万hm~2耕地(共采集5 399个土壤样品)土壤背景值,根据科学性、适用性、可推广性、可操作性等相关原则进行了河套平原盐碱化土壤综合改良分区和相应改良对策制定。[结果]将河套平原盐碱化土壤改良划分为6个一级区和13个亚区。一级区包括河套倾斜平原灌淤土土壤盐碱化改良区、黄河—引黄总干(二黄河)两河间平地盐碱化土壤改良区、乌加河排水总干沟北侧黄灌盐碱化土壤改良区、河套平原北部狼山南侧洪积冲积平原盐碱化土壤改良区、乌拉山—黄河之间三湖河盐碱化土壤改良区、乌兰布和沙漠东边缘绿洲盐碱化土壤改良区。[结论]将河套平原盐碱地改良治理与利用有机结合,科学划定了分区,并在综合考虑区域水盐平衡基础上,明确了各亚区黄河水和井水配合利用、地下水位调控、改良措施组合的综合改良对策和利用方向,为河套平原盐碱化土壤分区改良提供了依据。     

人工智能背景下会计人才教育模式改革研究

在人工智能高速发展的时代,会计人工智能应运而生。会计人工智能以其高效、精确、低成本的特点迅速取代基础会计工作人员的工作。在此背景下,国内会计人才教育该何去何从,文章将从会计教育模式现状入手,结合人工智能对会计的影响,以会计教育侧重点、会计人才的职业道德建设等方面为切入点,探讨会计人才教育模式改革。     

Input use under cost-of-production crop insurance: Theory and evidence

There have been a number of previous studies that examined the effects of yield- or revenue-based crop insurance products on input use of farmers. However, no study has specifically investigated the input use impacts of a cost-of-production (COP) crop insurance policy, even though this type of crop insurance is the predominant one used in several other countries outside of the United States (such as the Philippines and China). This article aims to theoretically and empirically examine the effect of a COP crop insurance product on farmers’ chemical input use. Our theoretical model suggests that the effect of COP insurance on input use can either be positive or negative, with the resulting impact depending on the strengths of (a) the traditional moral hazard effect of insurance (i.e., an input use decreasing effect); versus (b) the marginal incentives to apply more inputs due to input levels being the main determinant for expected indemnity amounts in this type of insurance (i.e., an input use increasing effect). A survey data set from corn farmers in the Philippines is then used to empirically illustrate how a particular COP insurance product influences input use in a real-life context. In this case, we find that COP insurance increases the use of chemical inputs (e.g., fertilizers and total chemical expenditure), implying that the positive marginal incentive to apply more inputs dominates the negative moral hazard effect.     

Trading activities,productivity and markups: Evidence for Spanish manufacturing

This work analyses the firms' internationalisation strategies of importing intermediates and exporting output, and the potential rewards of these activities in terms of total factor productivity (TFP), as a proxy for marginal costs, and markups. It further deepens into the study of the relationship between internationalisation strategies and markups by disentangling whether it operates through affecting firms' marginal costs and/or firms' prices. The panel database employed in this paper is the Spanish Survey on Business Strategies (ESEE) for the period 2006–14. Results in the paper distinguish between SMEs and large firms and indicate that there is high persistence in the performance of these activities and in firms' TFP and markups. For SMEs, we obtain rewards from importing inputs as well as exporting output in terms of TFP and markups. For large firms, we obtain rewards in TFP from the importing activity and rewards in markups from the exporting activity. Finally, we find evidence that the effects of internationalisation strategies on markups are due to both a price channel and a marginal cost channel.