Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA Mobility

We exploit the staggered introduction of CPA Mobility provisions in the United States to study the effects of spatial licensing requirements on the labor market for accounting professionals. Specifically, we examine whether the removal of licensing‐induced geographic barriers affects CPA wages and employment levels, as well as the pricing and quality of professional services. We find that, subsequent to the adoption of CPA Mobility provisions, wages of accounting professionals decrease, whereas employment levels are unaffected. The documented wage effect stems from smaller CPA firms, is more pronounced for CPAs holding senior positions, and persists over time. We also find that service prices decline and that this effect is concentrated in local CPA firms. Moreover, we document that the increased wage and price pressure is not associated with deteriorating service quality. Collectively, our results suggest that the removal of occupational licensing barriers has sizable effects on labor supply and service prices. Our findings inform the current regulatory debate on occupational licensing.     

中国省域科技特派员制度实施绩效评估

2016年5月《国务院办公厅关于深入推行科技特派员制度的若干意见》发布实施，但其实施效果如何有待验证。构建科技特派员制度实施绩效评估指标体系，利用改进熵值法和官方统计数据，对中国省域科技特派员制度实施绩效进行实证评估，并对评估结果进行聚类分析。结果表明，中国大多数省份科技特派员制度实施绩效水平较低；根据实施科技开发项目、形成利益共同体、服务农民情况、推广服务和扶贫成效5个绩效评估维度，可以将中国内地31个省份划分为5种类型；即使是总绩效水平较高的地区，在科技特派员制度实施绩效方面也存在一些短板。     

Spatial and temporal analyses of potential land use conflict under the constraints of water resources in the middle reaches of the Heihe River

With the rapid urbanization in China, land resources are becoming increasingly scarce. Identifying and resolving land use conflict is essential for reasonably using land resources and achieving land sustainability. Taking the middle reaches of the Heihe River as an example, we included the constraints of local water resources to construct a multi-criteria evaluation system for assessing land use competitiveness in 2000 and 2015 based on land use, socio-economic, and nighttime light data. By comparing the competitiveness of cultivated land, construction land and ecological land, we then derived the spatiotemporal patterns of potential land use conflicts. Actual land use changes supported the hypothesis that land use tended to convert into the type with higher competitiveness at areas with intense conflict, which better indicated that our assessment model was effective. The results showed that the potential land use conflict was more acute in the central and northwest but weak in the southeast and northeast, and its pattern showed a significantly positive spatial autocorrelation. The conflict between cultivated land and construction land was most prominent and mainly occurred in the transitional zone from urban to rural areas. Rapid urban development and water shortage were the main causes of the potential land use conflict. Assessing land use multi-functions and making a tradeoff among ecological, economic, and social services will be an effective way to guide future land use to solve land use conflict. Our research provides scientific evidence for sustainable land use planning and management in the arid areas.     

核心企业主导型创业生态系统构成与运行机制:以杭州云栖小镇为例

创业生态系统研究逐渐得到学术界重视，但缺乏基于类型学角度的具体探讨，一直处于抽象层面，这一研究现状不利于理论建构。聚焦核心企业主导型创业生态系统构成、核心企业在创业生态系统运行过程中的主导作用，实证研究国内创业生态系统运行机制，以杭州云栖小镇为案例的研究显示：①核心企业基于自身核心能力及网络中心位置，联合各类主体搭建价值网络体系，通过市场化的网络治理机制与跨界开放式创新，协调多主体在创业生态系统不同阶段、不同层次的复杂交互关系，服务于系统中创业企业发展；②在核心企业主导型创业生态系统平台搭建期，通过创业支持机制发挥主导作用。在组织运行期通过资源承诺机制、全链条孵化机制与网络嵌套机制发挥主导作用。在协同获取期，通过资源共享机制、企业协同机制发挥主导作用。     

动态能力、企业规模与双元创新关系研究——基于fsQCA方法的实证分析

对186家企业问卷数据进行模糊集定性比较分析（fsQCA），探寻3种类型动态能力和企业规模等因素对双元创新的组合效应以及不同因素之间的互动关系。研究发现，分别存在两种等效路径支撑中国企业实现探索式创新和利用式创新；吸收能力作为核心条件存在，联合不同水平的机会识别、资源拼凑和企业规模，大大提高企业实现双元创新的可能性；此外，资源拼凑兼具探索性和利用性双重特征，联合机会识别促进双元创新，其中，资源丰裕的大规模企业更具优势。采用QCA构型研究方法，推动了企业创新行为选择的因果逻辑性研究，从单维视角向多维交互的整体视角转变，明确了各种类型动态能力与双元创新之间的关系以及不同能力间的依赖/替代关系。     

创业企业何以提高创新绩效——基于创业学习与商业模式创新协同联动视角的QCA方法

以150个创业企业为样本，基于创业学习和商业模式创新理论，运用模糊集定性比较分析方法（fsQCA），探究经验学习、认知学习、新颖型商业模式创新和效率型商业模式创新对创新绩效的影响路径及机制。研究发现，存在新颖型商业模式创新等4条创新绩效产出关键路径；相较于效率型商业模式创新，新颖型商业模式创新在关键路径中更容易提高创新绩效；利用QCA方法证实了影响创业企业创新绩效的组态内部各要素之间的替代性。结论丰富了创新绩效产出内部机制，可为创业企业提高创新绩效提供指导和借鉴。     

The use of landslide hazard maps to determine mitigation priorities in a dam reservoir and its protection area

Despite longstanding research on the landslide hazard assessment and mapping, the use this information in regional planning applications remains largely unclear. There is still a need for novel methods to interpret the results of hazard analyses. In this respect, the main research question of this study is how the landslide hazard maps can be evaluated in planning practice. To evaluate this issue, a comprehensive case study was carried out and a new methodology, defining the order of priority for the locations where mitigation measures are applied was developed. The investigations were carried out in the Melen Dam reservoir, which provides potable water to the city of Istanbul, and the dam protection area (Duzce, Turkey) in four main stages: (i) Evaluation of the general characteristics of the study area, (ii) preparation of landslide inventory, (iii) development of landslide hazard model, and (iv) implementation of the results of hazard analyses in planning. As a consequence, a decision support system that can evaluate analytically complicated outputs “P_Combined”, “P_{AL min.}”, and “L_Total” and provide clear decisions “Urgent”, “Primary”, and “Secondary” was suggested. Considering the limited resources available for the mitigation measures, the determination of mitigation priorities for the micro-catchments constitutes the key land-use policy for the protection of the dam reservoir.     

The role of accelerators in firm survival: An fsQCA analysis of Italian startups

Accelerators are a recent yet rapidly growing phenomenon within entrepreneurial ecosystems. The distinctive characteristics exhibited by accelerators, relative to previous incubation models, imply that accelerators may play a different role and have a different impact on the survival rates of participating firms. In this study, we explore the relationship between participation in an accelerator program and firm survival using fuzzy-set qualitative comparative analysis (fsQCA) with key variables related to firm survival. We analyze 38 accelerated startups from five Italian accelerators and a control group of 38 non-accelerated Italian startups. Our findings support the business accelerator literature that regards accelerators as a new and distinct generation of business incubators. Our results suggest that participation in accelerator programs on its own does not influence firm survival. However, we found a relationship between firm survival and accelerated technology-based firms that do not export and between firm survival and accelerated firms in the service sector with a small team that do not export. We conclude that factors affecting the survival of accelerated firms are different from factors affecting the survival of incubated firms, providing further evidence of the characteristics that distinguish accelerators from incubators.     

CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA

Tax avoidance can range from reduction of the corporate tax burden by legitimate use of tax rules to violation of tax laws. In this paper, we endeavor to synthesize the major findings of tax avoidance research from the accounting and finance literatures over the past ten years. We consider theoretical developments and the related empirical findings about the interconnected issues of measuring tax avoidance, and the possible causes and outcomes of corporate tax avoidance. We present some ideas for further research to examine underexplored topics regarding tax avoidance.     

对我国商业银行中间业务的定价机制与风险管理的思考

商业银行中间业务经营成本主要有：人力费用成本、物力消耗成本、风险产品承受成本。定价机理应采用经营成本收费制度，建立全成本核算体系。遵循合理、公平、诚信和质价相符的中间业务定价原则，积极加强与客户的沟通与告知；遵循中间业务定价流程，进行客户层次细分和市场定位；运用SWOT分析法，谋求竞争定价与实行差别定价，积极加强与同业的合作，防止恶性竞争；坚持服务性能创新，提高服务附加值含金量；适时对银行员工进行培训，积极让员工参与定价决策；适应开放型定价的趋势和要求，酌情考虑产品的关系定价。与此同时应强化担保承诺类表外业务的信用风险管理，交易类中间业务的市场风险管理，服务类中间业务的操作风险管理，而表外业务的信用风险和市场风险管理是风险管理重点。此外，商业银行开展中间业务还应防范政策风险和法律风险。