教育类企业上市后为何业绩不会变脸? ——基于新三板的微观数据

教育类企业具有轻资产性、服务滞后性、产品同质性三项特质,这些特质一方面导致了企业缺乏上市募集资金的动机,另一方面又促使企业上市以解决同消费者信息不对称的难题,降低消费者选择成本,提升企业财务绩效。研究发现：上市行为本身具有的品牌效应产生的正面作用,可以抵减盈余管理带来的负面作用,使得教育类企业新三板上市后业绩不再变脸。而将这一品牌效应剥离后发现,企业依然会出现业绩变脸,从而发展了基于盈余管理的IPO效应理论。进一步将教育类企业分成强弱特质两类,发现强特质教育类企业的上市行为可以更有效地促进财务绩效的提升,从而为延伸到其他具有教育类企业特质的行业提供了可能性。     

产权性质、会计-税收差异与审计收费——来自中国A股上市公司的经验证据

］通过考察注册会计师对审计服务定价时是否考虑会计利润与应纳税所得额之间差异（以下简称“会计-税收差异”）所包含的财务信息,研究发现会计-税收差异与审计收费显著正相关。进一步区分产权性质后发现,对于国有控股上市公司来说,会计-税收差异与审计收费正相关,但这种相关性并不显著;而对于民营上市公司来说,会计-税收差异与审计收费显著正相关。研究结果表明,会计-税收差异会影响注册会计师对审计风险的判断,进而通过增加审计程序来降低审计风险,提高审计收费。且在审计定价时,对于不同产权性质的公司,注册会计师差别对待了会计-税收差异中所包含的信息。     

Supply-and-demand models for exploring relationships between smaller airports and neighboring hub airports in the U.S.

Airport passenger leakage is the phenomenon of air passengers choosing to travel longer distances to access more extensive air services offered by airlines at an out-of-region hub (or, substitute) airport, instead of using their local airports. Airport leakage can cause further reduction in services offered by airlines at a local airport, thereby causing even further leakage, and so on, which can significantly impact an airport's role in the growth of the local economy. This paper explores the geographic and operational attributes of local-and-substitute airport pairs in the United States, explicitly accounting for the interactive feedback relationship between passenger volumes and air service characteristics that contribute to the onset, persistence, and exacerbation of airport passenger leakage. A two-stage least squares regression model of air passenger demand at small- and medium-sized airports is first presented, where local passengers may travel by vehicle to larger, out-of-region hub airports. The results confirm that airfare and passenger volume relationships exist between the local and substitute airport pairs included in the dataset, and that lower airfares at the substitute airport have a greater impact on airport choices made by larger travel groups. They also suggest the existence of positive feedback in that if an airport attracts increasingly smaller passenger numbers with fewer air services and fewer air services with fewer passengers, without external intervention airport leakage impacts may be irreversible and exacerbate over time. A conceptual market share equilibrium analysis is used to illustrate the mechanisms of a direct two-way feedback relationship between passenger volumes at a local airport and air service characteristics at both the local and substitute airports. With data, this quantitative framework can help guide airport planners in further assessing and verifying suspected passenger leakage issues at their airport. The results suggest that without intervention, airport leakage impacts may be difficult to reverse; further exacerbating the trend are technological advancements that make driving cheaper and easier (connected and autonomous vehicles). However, the results can also guide planners in choosing the types and degrees of infrastructure investments and airline incentives that may be used to expand or retain air services to attract passengers.     

基于城市空间规划设计视角的颗粒物空气污染控制策略研究综述

颗粒物空气污染是世界各国在快速城镇化过程中共同面临的严峻挑战。借助CNKI和Web of science,通过文献查阅整理城市空间在颗粒物污染方面的研究,系统性地总结该研究领域的整体特征与调节颗粒物污染的城市空间规划设计策略。结果显示：1)该研究属于一个新兴而前沿的学术领域,近年来呈持续上升趋势,相关文献主要来自中国、美国、英国与德国;2)绿色空间通过城市尺度的风道网络、绿地系统规划,街区尺度的公园绿地、湖泊湿地、道路绿带、城市森林对颗粒物污染产生消减作用;3)灰色空间通过城市尺度的城市形态优化、土地利用布局、街区尺度的街谷空间改造降低颗粒物污染;4)遥感反演与数值模拟技术(WRF、CFD)为规划设计策略提供技术支撑。最后对已有研究成果进行总结,并提出研究展望。     

作为公共政策的风景名胜区规划

：简要回顾中国风景名胜区规划的发展及体系特色,并对存在的问题进行了分析与总结。通过对公共政策的了解,结合国际上保护地管理规划经验,提出风景名胜区规划应该成为公共政策。认为在现有风景名胜区规划框架之下,单一目标和项目清单式的规划成果已无法满足社会发展的需求。提出在目前新的调整时期,风景名胜区规划体系亟须进化与改革,有必要重构风景名胜区的规划理论和体系,使规划能够满足社会发展和科学管理的需要。     

大气颗粒物污染视角下的城市街区健康规划策略

城市街区是城市肌理、空间形态、功能管理与城市健康环境建设的基本单元,应对以PM10、PM2.5为主要污染物的大气颗粒物污染,具有较高的实操性。基于城市街区影响大气颗粒物浓度与分布的要素、作用路径,以及国外城市应对大气污染的空间规划策略的经验总结,从控源、引流、集汇三方面提出基于大气颗粒物污染改善的街区空间环境优化设计方法与规划指引内容。旨在为我国普遍的城市街区提出空间形态优化策略,塑造生态健康的城市基本单元。     

Explaining the Familiarity-Liking Relationship: Mere Exposure,Information Availability,or Social Desirability?

A large and diverse body of marketing literature suggests that well-known brands enjoy several advantages compared to less familiar brands. Specifically, brands with higher levels of familiarity appear to achieve higher levels of liking or preference among both consumers and retailers. This familiarity-liking relationship has proven to be one of marketing's most robust and reproducible empirical generalizations. However, there remains a considerable amount of uncertainty as to the conditions under which this relationship arises. In this study, we identify, conceptualize, and empirically assess three alternative hypotheses of the familiarity-liking relationship: mere exposure, information availability, and social desirability. Our results suggest that social desirability is the most powerful of these three potential mechanisms underlying the familiarity-liking phenomenon.     

Developing wine trails as a tourist attraction in Israel

The objective of this paper is to suggest marketing strategies for the development of wine trails in Israel as tourist attractions. Both inbound and domestic tourists were surveyed as to their motives for visiting wineries and their experiences from those visits. The expectations of tourists with regard to the wine trail experience were compared with the beliefs of winery operators. The findings showed that there was a high degree of understanding of tourist needs among the winery operators. Nevertheless, augmentation of the winery experience is necessary if wine trail tourism is to further develop. Copyright © 2004 John Wiley & Sons, Ltd.     

我国计划生育保险试点实施情况调查报告

中国计划生育家庭面临着诸多风险,今天我们在考虑建立农村社会保障体系时,应该优先考虑对这一重点人群实行重点突破。以实际调查数据和各试点单位数据,在进行分析计划生育保险的赔付率、各险种的参保比例、保费来源的比例以及赔付率等方面基础上,对计划生育保险的实施情况进行简单评估,并就计划生育保险平稳运行提出若干建议。     

热力景观在城市生态规划中的应用

本文在引入城市热力景观这一概念来综合反映城市生态环境的基础上,阐述了一种以城市热力景观为背景对城市进行规划的方法:利用生态廊道的传输作用、切割作用、防护作用,以廊道为纽带,以水、路、风、林等贯通性廊道对城市生态环境进行疏导,使生态效应由线向面扩展,用线网结构沟通,从而形成城市生态的优化机制。