结构异质性对中国能源高质量发展的影响研究

基于结构异质性对能源高质量发展影响的理论分析,使用稀疏主成分分析方法测度中国能源高质量发展水平,构建中国和八大经济区域面板分位数回归模型,实证研究了结构异质性对中国能源高质量发展的影响。结果表明：2003—2020年中国能源高质量发展水平有所提升,但仍存在明显的区域发展不平衡问题,西部地区和北部沿海地区的能源高质量发展水平更高。产业结构与能源高质量发展水平呈负相关关系,能源消费结构、资本配置结构与能源高质量发展水平呈正相关关系。     

Financial reporting consequences of natural disasters: Evidence from the impact of resource constraints at audit offices on non-affected clients

Disaster-affected clients demand significant additional effort from their audit office, and hence strain the audit office’s resources available to other non-disaster-affected clients. We consider audit offices with disaster-affected clients to be strained offices and find that, compared with clients audited by non-strained audit offices, non-disaster-affected clients audited by strained audit offices are more likely to have their financial statements restated. This result suggests the financial reporting quality of companies not directly exposed to disasters could also be negatively affected by the disasters, due to their auditors’ strained-resource issue. We further find such a negative effect is more pronounced when the degree of resource constraints is greater and when the audit office lacks client experience or industry expertise. We offer novel evidence of financial reporting consequences of natural disasters, focusing on the externality of disasters on companies not directly affected by disasters. The findings have important implications for regulators in making disaster-related policies, for auditors in managing their client portfolios, and for companies in making auditor choice decisions.     

SERVCON: development and validation of a multidimensional service convenience scale

As customers have demanded greater convenience in service exchanges, researchers have responded by incorporating the convenience construct into their conceptual models and empirical studies, but a comprehensive, formally validated measure of convenience remains lacking. This study conceptualizes service convenience as a second-order, five-dimensional construct that reflects consumers’ perceived time and effort in purchasing or using a service. Service convenience dimensions are salient at different stages of the purchase decision process. Given this conceptualization, the study presents the development and validation of the SERVCON scale, a comprehensive instrument for measuring service convenience. The five dimensions are independent within a nomological network that illustrates distinct antecedent and consequent effects, and the results reinforce the multidimensional representation, offering insight into the distinctive relationships between each service convenience dimension and its antecedents, such as competitive intensity, and consequences, such as repurchase behavior. The findings help researchers and managers understand a fully conceptualized convenience construct and facilitate the measurement of convenience in future empirical studies.     

会计准则导向背后的两种学说

从我国会计准则制定现实可以看到,我国的准则制定从一开始就受到经济后果学说实质上的支配,其实际是遵行规则导向。通过对会计准则的两种学说“会计技术观学说”和“经济后果学说”进行分析,对我国会计准则的制定提出了具体建议。     

天津商业大学本科教学质量监控体系的构建与实践

本文对天津商业大学本科教学质量监控体系的构建和实践进行了阐述。构建一个系统化、科学化的教学质量监控体系必须坚持人和管理的指导思想,充分考虑构建教学质量体系的目标性、全员性、系统性和全程性原则。依据构建教学质量监控体系和原则,学校构建了由教学管理指挥系统、教学评估系统和教学监督系统组成的教学质量监控体系,经过多年的实践取得了良好的效果。     

中国OFDI影响出口的质量效应与成本效应研究——基于异质性产品价格分解模型

基于异质性产品价格分解模型，运用联合国UN Comtrade 2003-2016年产品-目的国层面出口数据，考察中国OFDI影响本国出口的质量效应和成本效应。研究发现：中国OFDI显著提升了出口产品质量，并对出口产品成本产生降低作用。从目的国收入看，金融危机前，中国OFDI对出口质量的提升以及对出口产品成本的降低作用，主要通过对高收入和中高收入国家的投资实现；而金融危机后，则主要通过对中低收入国家的投资实现。从产品类型看，中国OFDI显著提高了差异性产品和中间产品的出口质量，并对两类产品的成本产生降低作用；但对同质性产品和最终产品，只对其出口产品成本存在显著降低作用，对出口质量的提升作用不显著。因此，以投资带动贸易仍然是推动中国外贸高质量发展的有效举措。     

烟台市第三产业滞后的原因分析及发展对策

分析了烟台市第三产业发展中面临的主要挑战,研究了服务业所占比重偏低的深层次原因,提出了加快烟台市第三产业发展的对策,认为应充分认识经济发展与第三产业的关系,加快城市化进程,优化服务业结构,制定科学合理的规划,建立良好的现代服务业市场环境和秩序。     

素质教育中高校班主任工作的思考

应试教育向素质教育转变，给高校班主任工作和班主任素质提出了要求。高校必须重视班主任素质提高，不断开创班主任工作新的局面。     

重庆国有企业成本控制现状调查分析

根据问卷调查分析,重庆地区企业的成本管理中目标成本法的运用有待进一步改进,标准成本制度的施行有一定的难度,成本控制观念、成本控制措施和成本控制方式也较为落后简单.应完善重庆国有企业成本控制,推行有效的成本管理方法,以确立竞争优势.     

提高新建本科院校教学质量水平的探讨

教学质量是高校得以生存和发展的关键之所在。该文以嘉兴学院教学质量建设为个案,探索了加强新建本科高校教学质量建设的有效途径。