新高校会计制度实行中会计科目的处理

2013年12月30日财政部颁布了《高等学校会计制度》，并于2014年1月1日正式执行。本文立足实际工作，针对新高校会计制度中会计科目的设置及衔接中存在的问题进行分析，并提出建议，以保证新高校会计制度的顺利过渡实施。     

我国台湾地区儿童福利问题研究

儿童是社会的未来，是民族的希望。儿童福利是社会福利的重要组成部分，在经济高速发展的当今社会，福利体系的建设中儿童福利的发展与完善显得尤为迫切。笔者通过对儿童福利事业发展较为先进的台湾地区进行研究，从法律和政策、行政体系、发展趋势等几个方面进行剖析，最终分析台湾地区儿童福利发展对我国相关问题上的启发，以期对我国儿童福利体系建设起到积极作用。     

Income and Price Elasticities of Demand in South Africa: An Application of the Linear Expenditure System

This paper investigates the expenditure patterns of South African households using detailed cross‐sectional expenditure and price data that varies across region and time. Linear expenditure system parameter estimates are used to calculate income and price elasticities for a number of product categories at different points of the income distribution. We find substantial variation in the price and income elasticities of demand for items across the income distribution, with the bottom quartile being extremely sensitive to increases in the price of food and clothing items, and the top quartile being as sensitive as households in developed countries.     

区域知识产权保护发展的空间格局及结构体系研究

以我国各省知识产权保护制度为研究对象，创新性地将探索性空间数据分析方法与社会网络分析方法相结合，基于地理邻近视角，验证了区域知识产权保护的空间相关性、空间集聚特征和空间溢出效应。同时，突破地理近邻效应的局限，解析区域知识产权保护的空间关联特征。结果表明：我国各省知识产权保护具有全局自相关性，相似地区间存在空间集聚效应，不同发展程度地区的空间关联性质不同；网络化后的区域知识产权保护各节点间联系紧密、网络结构稳定，并且可以确定核心行动者和边缘行动者角色；长三角、珠三角、环渤海等较发达地区与其它地区之间存在较多溢出关系。     

Collaborative business models: Aligning and operationalizing alliances

It is not unusual for companies to generate substantial revenue through alliances. However, alliance failure rates are high, leaving much revenue at risk and value unrealized. The big challenge facing managers is to align company interests with alliance interests. Such alignment can only be achieved when executives pay considerable attention to building the right collaborative business model. In this article, we synthesize the insights of the existing literature to arrive at three collaborative business models—sharing, specialization, and allocation—that managers can use to address the specific requirements of their alliances. Because the literature provides limited insight regarding how to operationalize these models, we highlight what managers need to focus on when operationalizing each of these models. We find that the choice for an overall business model is relatively straightforward in most cases but that operationalization of business models requires more complex combinations of management techniques. Finally, we show how the three collaborative business models can be combined to build hybrid models.     

基于因子分析的森林康养空间评价 指标体系研究

森林康养空间是开展康养活动、建立森林康养基地 的基本单元。通过4组轮回专家问卷与因子分析法，收集229 份问卷，筛选并构建森林康养空间评价指标体系。结果表明： 1)以康养功能为核心、森林康养空间为目标的评价指标体系 包含3个一级指标、6个二级指标和22个三级指标；2)森林环 境资源与森林空间特征是评价森林康养空间的决定性条件； 3)森林康养空间特征主要体现在环境舒适性、设施便捷性与 空间规模性3方面；4)改善空气负离子浓度、空间可达性、设 施保健功能适宜性、道路联通性、设施服务半径覆盖度和森林 气候舒适度等指标可以显著提升森林康养空间康养效果。本研 究成果能为森林康养空间规划设计及康养效果优化提供一定的 理论支撑。     

技术创新视角下平台生态系统形成、融合与治理研究

为探索平台生态系统形成、融合及治理机制，从技术创新视角切入，以海尔HOPE平台生态系统和BuiltIn平台生态系统为研究对象，通过多级编码和案例研究，分析技术创新对两个平台生态系统形成及融合过程的作用与影响，并对两个平台生态系统治理机制进行分析。结果发现：①技术互补性、技术溢出效应及技术创新市场需求对平台生态系统形成有促进作用；②技术创新流动促进平台生态系统参与者间联系由单一方向转变为多边方向，从而强化平台生态系统融合；③平台生态系统治理包括合同治理和关系治理两个阶段，技术创新吸引及平台生态系统成员参与感的形成等，能够有效促进平台参与者关系交互和生态系统结构稳定。据此，提出平台生态系统管理启示。     

“互联网+创业”服务平台用户使用意愿影响机理研究——基于D & M模型和计划行为理论视角

针对互联网创业服务特点，基于计划行为理论信息系统成功模型构建新的理论模型，使用结构方程模型进行数据分析，以解释互联网创业服务平台用户持续使用意愿。通过模型分析发现，兼容性和线上线下互动通过知觉行为控制正向显著影响用户满意度和用户使用意愿，信息品质直接影响用户对互联网创业服务平台的使用意愿，而用户满意度在平台信息品质、系统品质、服务品质与使用意愿之间具有中介效应。基于此，提出完善互联网创业服务平台和提升用户使用意愿的对策建议。     

A novel methodology for designing a household waste collection system for insular zones

This paper addresses the problem of designing a household waste collection system for rural insular areas using a barge for transportation, based on a novel mixed integer programming model that simultaneously integrates decisions of waste collection sites selection within the islands to be served, visit schedule for each selected collection site, and multi-period vehicle routing. An application to a real-world instance consisting of small rural islands located in the south of Chile shows the effectiveness and complexity of the model, along with the advantages of using a waste compactor instead of transporting the waste using bins onboard a barge.     

Environmental cost and eco-efficiency from vessel emissions in Las Palmas Port

This study presents external costs and eco-efficiency parameters associated to exhaust emissions in Las Palmas Port. Emission assessment is based on a vessel emissions inventory obtained from the full bottom-up Ship Traffic Emission Assessment Model and messages transmitted by the Automatic Identification System over 2011. External costs are estimated based on a top-down approach. Results are combined with port operations profiles resulting in eco-efficiency performance towards economic and environmental concerns in Las Palmas Port. Results could also support the valuation of instruments to abate emissions in crowded port-cities that as Las Palmas, host a large population of residents and visitors.