工程管理类专业学位硕士培养目标对产业需求的适应性研究

"响应需求,提高质量"是工程管理硕士教育发展的关键.通过对比分析国内1850个工程管理岗岗位要求和126个工程管理类专业学位硕士培养目标,研究发现中国高校工程管理类专业硕士培养目标基本不能反映产业需求,表现在:人才培养定位同质化现象明显;培养目标在信息技能和行动技能的修订上存在矫枉过正之嫌;培养单位对工程管理硕士生职业资质培养的重视度严重不足.在此基础上,提出培养目标设计建议:建立用人单位参与培养方案设计的长效机制;警惕工程技术能力在培养过程中被"边缘化"的风险;强调培育提升工程管理硕士职业资质能力;立足学科优势,制定特色化培养目标.     

小麦面筋含量测定影响因素分析

面筋含量是影响小麦和小麦粉品质的重要因素,面筋吸水率是小麦储存品质的重要指标。本文对小麦面筋含量测定中的关键步骤和重点环节进行了分析,探讨不同因素对试验结果造成的影响及应注意的事项,以期为各基层试验人员提供借鉴,为未来标准的修订提供参考。     

When Auditors Say ‘No,’ Does the Market Listen?

Previous research on whether the market responds to auditors’ opinions has provided mixed results. We revisit this issue in China, where individual investors who are more likely to neglect value-relevant information dominate the stock market. In addition to going concern opinions (GCOs), China permits modified audit opinions (MAOs) on violations of accounting standards or disclosure rules (GAAP/DISC MAOs), providing an opportunity not available in the literature to enrich the study of audit-opinion pricing. We find that, ceteris paribus, MAO recipients underperform in the future and have a higher incidence of adverse outcomes such as misreporting and stock delisting, and the market reacts negatively to MAOs during the short window around MAO disclosure. Importantly, MAO disclosure is not followed by negative long-term stock returns, suggesting stock price adjustments to MAOs are speedy and unbiased. These findings hold for both GCOs and GAAP/DISC MAOs. Together, our findings support the informativeness of audit opinions and cast doubt on the argument that investors inefficiently price audit opinions due to information-processing bias.     

国家标准《数值修约规则与极限数值的表示和判定》在车用汽油胶质含量测定中的应用

本文根据胶质含量测定试验方法的要求，以车用汽油中胶质含量（包括未洗胶质含量和溶剂洗胶质含量）测定为例，探讨了0．5单位数值修约、极限数值的表示和判定在胶质含量测定数据处理和结果判定中的应用。目的在于使车用汽油产品检测工作中在数据处理、报告和结果判定方面更加规范和统一。     

夏季车内存放时间对开封后瓶装饮用矿泉水中亚硝酸盐含量及菌落总数的影响

目的:探究夏季汽车内瓶装饮用矿泉水开封后的存放时间对水中亚硝酸盐含量及菌落总数的影响.方法:夏季将开封后的瓶装饮用矿泉水放置于汽车内,在第1 d、第3 d、第7 d和第14 d分别测定水中的NO2-含量及菌落总数.检验标准参考《食品安全国家标准饮用天然矿泉水检验方法》(GB 8538—2016)和《生活饮用水标准检验方法微生物指标》(GB/T 5750.12—2006).结果:开封后的瓶装饮用矿泉水在汽车内存放3 d后,菌落总数呈现轻微上升,其菌落总数平均值为7.5 CFU·mL-1、NO2-含量无明显变化;存放7 d后,其菌落总数、NO2-含量呈现急剧上升,其菌落总数平均值为95 CFU·mL-1,NO2-含量为0.125 mg·L-1;存放14 d后,其菌落总数、NO2-含量呈现大幅度上升,其菌落总数平均值为355 CFU·mL-1,NO2-含量为0.254 mg·L-1.结论:开封后的瓶装饮用矿泉水在夏季汽车内的存放时间为7 d时,其菌落数量仍符合《生活饮用水卫生标准》的限值(100 CFU·mL-1)要求,但接近临界值;NO2-含量不符合饮用天然矿泉水标准限值(0.005 mg·L-1),因此开封后的瓶装饮用矿泉水在夏季汽车内的存放时间接近或超过7 d时,不建议直接饮用.     

中国装备制造业出口品国内技术含量的动态变迁及国际比较——基于非竞争型投入产出表的研究

利用非竞争型投入产出表和技术含量指数,测算了中国、德国、日本、美国装备制造业出口品的复合技术含量、国内技术含量和国内技术含量指数,发现中国装备制造业出口品技术含量大致经历了两个阶段,分别是1995—2003年的平稳上升阶段和2003—2011年的国内技术含量指数递减阶段。与德国、日本和美国的比较发现,无论装备制造业整体还是细分行业,中国装备制造业出口品的国内技术含量与主要发达国家间存在着明显的差距。最后,在上述分析基础上,提出了提高中国装备制造业出口品国内技术含量的政策建议。     

Exploring the Ethical Identity of Islamic Banks via Communication in Annual Reports

Islamic Banks (IBs) are considered as having ethical identity, since the foundation of their business philosophy is closely tied to religion. In this article, we explore whether any discrepancy exists between the communicated (based on information disclosed in the annual reports) and ideal (disclosure of information deemed vital based on the Islamic ethical business framework) ethical identities and we measure this by what we have termed the Ethical Identity Index (EII). Our longitudinal survey results over a 3-year period indicate the overall mean EII of only one IB out of seven surveyed to be above average. The remaining six IBs suffer from disparity between the communicated and ideal ethical identities. We further found the largest incongruence to be related to four dimensions: commitments to society; disclosure of corporate vision and mission; contribution to and management of zakah, charity and benevolent loans; and information regarding top management. The results have important implications for communication management if IBs are to enhance their image and reputation in society as well as to remain competitive. Roszaini Haniffa is a Senior Lecturer and Head of Accounting and Finance at the Bradford University School of Management. She holds a PhD from Exeter University and has published papers in Abacus, Journal of Accounting and Public Policy, Journal of Business Finance and Accounting and other journals. Her research interests focus on social responsibility reporting, corporate governance, international accounting and the Islamic perspective of accounting. Ros has reviewed papers and is a member on the editorial board of several journals. Mohammad Hudaib is a Lecturer in Accounting at the Bradford University School of Management and holds a PhD from Essex University. He has previously taught at Exeter University and prior to his teaching career, was an auditor in Saudi Arabia. He has published papers on auditing and corporate governance in Journal of Business Finance and Accounting. His current research interests include auditing, Islamic perspective of accounting, accounting theory and ethics.     

Social Embeddedness in Electronic Negotiations

This study contributes to electronic negotiation research by analyzing the role of social embeddedness of actors in a controlled laboratory experiment. In particular, we analyze the effect of prior negotiator relationship in different conflict levels in web-based negotiations. We hypothesize that with increasing intensity of conflicts, negotiators who have a personal relationship use more value creating strategies compared to anonymous negotiators. As a consequence, we also hypothesize to find fewer impasses in electronic negotiations involving subjects who are socially embedded. Our results confirm that, in fact, in severe conflicts socially embedded actors reach significantly more agreements than subjects of the control group while such an effect is not found in weak conflict situations. These findings are related to more yielding between embedded actors but not to more value creating behavior. From these results, we can conclude that socially embedded negotiators better manage to reach agreements in difficult situations. Furthermore, an institutionalized pre-negotiation phase which allows negotiators to establish a personal relationship can counteract the threat of impasses.     

基于技术含量的进出口商品贸易条件的影响因素研究

随着技术创新在对外贸易领域的作用日渐突出,出口商品的技术含量对一国贸易比较优势的转变、对外贸易的转型及商品外部竞争力的提高越发重要.基于此,本文以商品显示技术附加值作为判别技术含量差异的方式,对进出口商品进行分类并测算其贸易条件指数,借助分位数回归模型分析不同因素对各分类商品贸易条件的影响效应,发现尽管我国当前的比较优势商品仍集中在资源型、中技术产品领域,但高技术产品的贸易条件改善力度最大.同时,经济水平、税收等因素对不同技术含量商品贸易条件的影响表现出较大的差异,且当贸易条件处于不同分位水平时同一影响因素的作用系数也表现出明显的差别.     

顾客网络购物满意度影响因素研究

本文采用内容分析法对淘宝网在线顾客评论内容进行了编码分析,并通过归纳评论内容要素、绘制网络购物顾客满意度影响因素总体框架结构图,提出材质、价格和尺码是顾客关注的三类要素,质量、社会价值、卖家服务、物流服务、尺码、顾客成本、产品描述和顾客期望是影响网络购物顾客满意度的影响因素。研究显示其中顾客期望对网络购物顾客满意度有显著负向影响,而其他7种因素对网络购物顾客满意度有显著正向影响。