河南省各地区经济增长的趋同与差异研究

文章研究了河南省各地区的经济趋同现象,并运用经济趋同和产业集聚理论对形成经济趋同的因素进行了研究,提出了相关的对策建议.结论是:河南省存在着三种不同的趋同俱乐部:郑州和洛阳;商丘、信阳、周口和驻马店以及其他地区;河南省的投资要发挥最大的经济效应必须根据各地区的推动产业来投资;各地区要想加快经济发展,形成本地区的推动产业,加大人力资本投资和扩大市场开放程度是必由之路.     

创新环境约束下高技术产业区域创新效率及收敛性研究

以各地区高技术产业为样本,应用超越对数随机前沿模型实证测算了创新环境约束下各地高技术产业基础研发和成果转化创新效率,并基于σ收敛、β收敛以及俱乐部收敛3种判别方法,考察了高技术产业基础研发效率和成果转化效率的收敛性特征。研究发现,2000-2014年我国创新环境对区域高技术产业的影响不可小觑,在其约束下高技术产业基础研发效率不断提升,呈现出东西较高、中北较低的分布态势且出现收敛特征;在应用效率方面,各地区成果转化效率大致划分为2000-2007年的缓慢增长期与2008-2014年的缓慢衰退期两个阶段,具有东高西低、南高北低的分布态势且趋于发散。     

Conjoint and WTP analyses of future mobile phones for digital convergence

Digital convergence for mobile phones is a hot issue. This study considers future development of mobile phones with a view toward consumers' usage and the amount they are willing to pay. In order to select preferable convergence technology, we utilize convergence concepts such as absorption, blending, and combination. The result of conjoint analysis shows that a preference for convergence technology will involve computing, media, navigation, and imaging. However, only the computing attribute increases consumers' willingness to pay. Our study results contribute to product planning and commercialization of innovative mobile phones.     

Temporal aggregation and risk–return relation

The function form of a linear intertemporal relation between risk and return is suggested by Merton's [1973. Econometrica 41, 867–887] analytical work for instantaneous returns, whereas empirical studies have examined the nature of this relation using temporally aggregated data, i.e., daily, monthly, quarterly, or even yearly returns. Our paper carefully examines the temporal aggregation effect on the validity of the linear specification of the risk–return relation at discrete horizons, and on its implications on the reliability of the resulting inference about the risk–return relation based on different observation intervals. Surprisingly, we show that, based on the standard Heston's [1993. Review of Financial Studies 6, 327–343] dynamics, the linear relation between risk and return will not be distorted by the temporal aggregation at all. Neither will the sign of this relation be flipped by the temporal aggregation, even at the yearly horizon. This finding excludes the temporal aggregation issue as a potential source for the conflicting empirical evidence about the risk–return relation in the earlier studies.     

财政结构、城乡统筹与经济发展的空间机理研究

文章在构建财政结构及城乡统筹指数基础上,从空间角度对2009年我国经济发展机理进程分析。结果表明：2009年我国31省经济发展存在明显的空间集群特性;财政支出总体表现为促进经济发展,其中非生产性支出作用较为明显,生产性支出对于经济发展的促进作用相对较弱;城乡差异在一定层度上对经济的发展起到遏制作用。另外,空间修正收敛模型显示,1994-2009年我国经济整体呈现明显收敛。     

区域经济增长趋同性分析——以安徽为例

本文在经济收敛理论的基础上,对安徽省1991-2011年区域经济的收敛性进行β收敛性分析。结果显示,该阶段不存在β绝对收敛,但是引入工业化、市场化和地区虚拟变量后,该省呈现β条件收敛。另外,该地区在被分为三大区域后,除了皖中以外,皖南和皖北均呈现不同程度的俱乐部收敛。最后得出结论并提出缩小省域经济差距的对策。     

时间维度视角下创业行为的动态特征——成因分析与实证研究

基于CPSED三轮调查数据,选择处于创建过程中的新生企业为研究对象,通过对时间维度视角下创业行为的动态特征规律及形成机理的研究发现:(1)创业者先前经历能够直接影响创业行为的选择与决策。创业者先前创业经历与创业行为集中度之间为正向显著的相关关系,创业者先前产业经历与创业行为集中度之间为负向显著的相关关系。结果表明,创业者先前经历所蕴含的知识属性并不相同,对外在化的创业行为的选择与决策影响力不同。(2)创业机会的创新程度在创业行为的选择与决策中扮演着重要角色,产品创新、技术创新与行为速度负相关;技术创新、市场创新与行为集中度负相关。研究结论揭示了新企业生存与成长的一般规律及内在机理。     

A content analysis of the comment letters to the FASB and IASB: Accounting for contingencies

In this study, we read and analyze 369 comment letters written in response to the IASB's Exposure Draft (ED) of Proposed Amendments to IAS 37 and the FASB's Exposure Draft of Proposed Amendments to FASB Statement No. 5. We also examine how responses to the IASB ED are affected by whether or not the use of IFRS is mandated or permitted by the respondent's country. Although responses were overwhelmingly unfavorable to both EDs, more support was shown for the IASB's proposal to eliminate the probability recognition criterion than for the FASB's proposal to amend the U.S. GAAP disclosure rules. Users responding to the FASB ED provided significantly more intense support than corporate preparers, financial preparers, and legal practitioners. Significantly more respondents to the IASB ED were from countries required or permitted to use IFRS than from countries required to report under their national GAAP. In addition, constituents required or permitted to use IFRS were significantly more likely to express an unfavorable response to the ED and to cite relevance to support their position.