乡村森林旅游项目规划中哲学元素运用的个案分析——以宜春市月都花溪谷项目为例

以江西省宜春市"月都花溪谷"乡村森林旅游项目规划中哲学元素的应用为个案,结合哲学理论进行分析。结果表明:乡村森林旅游项目规划应有哲学的自觉,根据项目所在地自然和人文资源禀赋,因地制宜地吸收哲学元素,从而打破乡村森林旅游项目同质化和见物不见人的困局,赋予乡村森林旅游项目以特色和灵魂。因此,提出突破森林旅游项目规划中一元化的经济思维定势、以哲学思维唤起人学意义、因地制宜激发内生式哲学文化活性等启发性建议。     

Forecast quality improvement with Action Research: A success story at PharmaCo

There is a gap in the forecasting research surrounding the theory of integrating and improving forecasting in practice. The number of academically affiliated consultancies and knowledge transfer projects that there are around, due to a need for improvements in forecast quality, would suggest that many interventions and actions are taking place. However, the problems that surround practitioner understanding, learning and usage are rarely documented. This article takes the first step toward trying to rectify this situation by using the specific case study of a fully engaged company. A successful action research intervention in the Production Planning and Control work unit improved the use and understanding of the forecast function, contributing to substantial savings, enhanced communication and improved working practices.     

基于文献计量学的洪涝灾害研究现状及发展趋势分析

以美国科学情报机构科学引文索引数据库(SCI-E)为数据源,通过文献计量学的方法从文献数量、学者数量、文献发表期刊分布、发文国家/地区、科研机构及关键词等方面对数据库中1988—2015年洪涝灾害的相关文献进行分析,以评估洪涝灾害的研究趋势。结果显示:1988—2015年洪涝灾害在其领域内发展迅速,无论是文献总量、参与研究的作者数量还是研究内容上都随时间呈上涨趋势;洪涝灾害相关论文主要覆盖的学科类别是"水资源",Natural Hazards为发表相关论文最多的学术期刊;美国是洪涝灾害领域发文量最多的国家,中国紧随其后位列第二;学术力量方面,洪涝灾害相关研究力量以高等院校为主,其中中国科学院为该领域研究发文量最高的科研机构;通过对关键词的分析可知,与洪涝灾害相关的科学问题研究中,"洪水管理""气候变化"和"模型"是未来研究热点,将高新技术广泛使用于洪涝灾害的研究领域,控制洪涝灾害对国民经济造成的损失,有利于经济的持续、稳定和健康发展。     

Testing the asymmetric effects of exchange rate pass‐through in BRICS countries: Does the state of the economy matter?

This paper investigates not only the question of whether there is exchange rate pass‐through (ERPT) but also the extent to which the pass‐through is asymmetric or state‐dependent in the BRICS countries. Using monthly data from 1999:M1 to 2019:M12 and non‐linear smooth transition vector autoregressive (STVAR) model, our results provide evidence of period‐specific ERPT between the upper and lower regime periods, governed by the selected transition variables. The results further suggest that the pass‐through of exchange rate is higher when the economy is experiencing large appreciations and expansions as well as large depreciations and recessions. Theimplication for these findings is that ERPT is strongly affected by the state of the economy.     

Exploring job crafting: Diagnosing and responding to the ways employees adjust their jobs

Recent research has developed an in-depth understanding of how workers change their jobs on their own to improve their performance and well-being, a process called job crafting. This research suggests that managers, coworkers, and organizations need a better understanding of how to manage job crafting to capitalize on its benefits and reduce costs. This article will help organizations diagnose the occurrence of job crafting, recognize the differences between goal-oriented approaches to job crafting as opposed to withdrawal-oriented avoidance job crafting, and identify the seven specific types of job crafting: work role expansion, social expansion, work role reduction, work organization, adoption, metacognition, and withdrawal. We conclude with recommendations for managers, coworkers, and organizations on how to diagnose and manage job crafting.     

Is it U.S. GAAP or IFRS? Understanding how R&D costs affect ratio analysis

While financial reporting standards under U.S. GAAP and IFRS are fundamentally similar, differences do exist that may affect our analysis of company financial statements. This is particularly true when comparing a U.S. company following U.S. GAAP to a firm that uses IFRS. To illustrate, we compare research and development (R&D) accounting methods under both sets of standards and illustrate how they affect the analysis of financial results of firms in a specific industry—automotive manufacturers. Our results provide insight into settings in which differences in R&D accounting may have the greatest impact on financial analysis.     

A REVIEW OF THE EMPIRICAL LITERATURE ON FARMER COOPERATIVES: PERFORMANCE,OWNERSHIP AND GOVERNANCE,FINANCE, AND MEMBER ATTITUDE

The empirical literature on farmer cooperatives is now fast emerging and developing in the areas of performance, ownership and governance, finance, and member attitude. We discuss 56 peer‐reviewed publications to illustrate the main findings and conclusions while outlining challenges and opportunities for future research. Generally, cooperative membership is found to positively impact price, yield, input adoption, income, and other indicators of member performance, yet there is growing evidence of an uneven distribution of benefits for small and large producers. In terms of structure, evidence of a causal relationship of ownership and governance to performance has been elusive, yet there are now many findings of inherent equity and long‐term debt constraints, often in the context of consolidation to drive scale and scope economies. Further inefficiency is observed to be driven by increased heterogeneity in member attitudes and objectives, in particular in terms of commitment and participation. Thus, overall, empirical work portrays farmer cooperatives as flawed and complex business organizations which nonetheless have a strong positive impact on its members. While applied research may progress in various directions, a general improvement in empirical methodologies is needed to allow robust analysis of mixed objectives in dynamic environments.     

昆明市工程招投标监管的探索与发展研究

针对工程招标投标领域存在的突出问题,昆明市近几年在工程招标投标监管方面进行了许多新的探索.从昆明市招标投标监管机构设置、标前监管、标中监管、标后监管4个角度对昆明市工程招标投标监管现状进行分析,并对工程招标投标监管领域的一些新趋势进行探讨,提出强化招标投标监管的建议.新技术为招标投标监管提供了新工具,需要进一步探索新技术在招标投标监管领域的应用.