逆向飞地经济的扶贫模式研究

消除贫困是一个长期而艰巨的任务，而逆向飞地经济具有良好的扶贫功效。文章首先对逆向扶贫飞地经济的共性特征进行了归纳，然后对金磐扶贫开发区展开了个案研究，在构建飞地经济运行机制基础上详细研究了逆向扶贫飞地经济的产生原因、运行特征和影响等问题。研究发现，逆向扶贫飞地经济作为“外部支持型逆向异地开发模式和空间”，能够帮助贫困的飞出地实现异地发展和脱贫，同时推动区域协调发展。鉴于逆向扶贫飞地经济具有较强的正面效应和可复制性，文章提出，在科学论证的前提下推广逆向扶贫飞地经济，妥善处理异地开发和本土发展的关系，采取完善顶层设计、理顺管理体制、优化利益分配等一系列措施应对飞地经济发展中的共性问题。     

自我监控人格对创新绩效的影响:基于社会信息处理理论

中国文化背景下,人们更容易表现出高自我监控特征,但目前对自我监控人格与创新绩效的研究还相对不足.基于社会信息处理理论,采用25家企业441个员工的调研数据,探究自我监控人格对创新绩效的影响机制.研究结果表明,自我监控人格对创新绩效存在显著驱动作用;组织创新氛围感知、员工个体创造力以"串联"结构在自我监控人格与创新绩效的关系间发挥链式中介作用.上述发现扩展了自我监控人格与创新绩效间作用路径,为企业管理人员正视员工自我监控人格以促进员工创新绩效提供了一定启示.     

浅谈隧道塌方处治技术

目前西北地区正大力发展经济建设,道路交通网亦在日益完善,各种公路建设应运而生,桥梁、隧道和路基作为高速公路的一部分,在西北地区告诉公路建设中占有较为重大的地位.而在高等级软弱围岩中修建大断面公路隧道较为突出的问题为洞室自稳性差、收敛变形大等,尤其浅埋地段隧道塌方现象时有发生.本文以兰海高速渭武项目大草滩隧道浅埋段YK203+862塌方处治施工要点进行总结.     

高质量发展导向下国家级新区空间优化——基于双效评价与四分图分析

国家级新区是国家区域空间生产策略的体现,新时期高质量发展对其空间优化提出新要求.基于产城融合、区域协同与双效提升的高质量发展目标体系,构建国家级新区空间优化效果—效率双评价四分图模型,比较分析浦东、滨海等6个国家级新区2011～2017年空间优化水平.研究发现:(1)6个国家级新区空间优化水平整体呈现马太效应,低效果—低效率的新区间差距呈扩大趋势.(2)国家级新区空间优化水平存在南高北低的区域差异,南部4个新区中,2010年前成立的新区空间优化水平更高.(3)国家级新区空间优化效果与效率总体均值呈现类雁形与"乀"形变化.从以动态评价赋能精准施策、以绿色创新推动产城融合、以开放协调带动新区合作、以双效提升引导差异化发展等方面提出国家级新区空间优化的建议.     

Realised volatility and parametric estimation of Heston SDEs

Finance and Stochastics - We present a detailed analysis of observable moment-based parameter estimators for the Heston SDEs jointly driving the rate of returns $(R_{t})$ and the squared...     

When Targets Strike Back: How Negative Workplace Gossip Triggers Political Acts by Employees

Journal of Business Ethics - This study examines why and when negative workplace gossip promotes self-serving behaviors by the employees being targeted. Using conservation of resources (COR)...     

储粮害虫新型熏蒸技术应用与研究

本文通过不同熏蒸方式对储粮害虫的抑杀效果的研究分析,为选取合适的熏蒸方式抑杀储粮害虫提供参考,从而达到粮食储藏过程中的虫害控制,减少因虫害侵蚀造成的粮食损失.     

Do Analysts Matter for Corporate Tax Planning? Evidence from a Natural Experiment

We exploit an exogenous shock to analyst coverage as a result of brokerage house mergers and closures to examine whether financial analysts influence the tax‐planning activities of the firms they cover. Using a difference‐in‐differences design, we find that, on average, firms affected by broker mergers and/or closures experience a reduction in their GAAP (cash) effective tax rates (ETR) of 2.5 percent (2.6 percent), relative to control firms, translating into average tax expense (cash tax) savings of $34 ($35) million. The treatment effect is more pronounced among firms with lower pre‐event analyst coverage. To explore how analysts affect tax planning, we further document that the treatment effect is greater among firms that lose an analyst who provided an implied ETR forecast in the past, suggesting that analysts influence tax planning via their tax‐specific research efforts. In addition, we find that after merger/closure, weakly governed firms increase their use of aggressive tax strategies, and financially distressed firms experience a larger reduction of cash effective tax rates, relative to control firms. Overall, we provide evidence that a shock to analyst coverage sufficiently changes the cost‐benefit trade‐off of tax planning.     

负面清单在金融领域应用的国际比较和经验借鉴

我国负面清单模式在金融领域的应用尚处于初级阶段,国际上已有部分国家和组织对负面清单在金融领域的应用有了成功的经验.本文通过研究部分国家在负面清单领域的主要做法、及我国金融领域的应用壁垒,提出了我国在金融领域推行负面清单的政策建议.     

A GPS data-based analysis of built environment influences on bicyclist route preferences

This study examines the effects of built environment features, including factors of land use and road network, on bicyclists' route preferences using the data from the city of Seattle. The bicycle routes are identified using a GPS dataset collected from a smartphone application named “CycleTracks.” The route choice set is generated using the labeling route approach, and the cost functions of route alternatives are based on principal component analyses. Then, two mixed logit models, focusing on random parameters and alternative-specific coefficients, respectively, are estimated to examine bicyclists' route choice. The major findings of this study are as follows: (1) the bicycle route choice involves the joint consideration of convenience, safety, and leisure; (2) most bicyclists prefer to cycle on shorter, flat, and well-planned bicycle facilities with slow road traffic; (3) some bicyclists prefer routes surrounded by mixed land use; (4) some bicyclists favor routes which are planted with street trees or installed with street lights; and (5) some bicyclists prefer routes along with city features. This analysis provides valuable insights into how well-planned land use and road network can facilitate efficient, safe, and enjoyable bicycling.