创新驱动产业转型升级研究——基于中国1998-2016年省域面板数据

为了探究创新驱动产业转型升级的作用机制,构建了创新投入与创新产出对产业转型升级内涵质量与外显效应的影响模型,并提出研究假设。基于中国1998-2016年省域面板数据,借助Eviews 9.0计量软件,采用固定效应模型进行实证研究。结果表明,所提出的研究假设均得到验证。创新产出对产业转型升级内涵质量具有积极影响,创新产出的各表征变量(专利授权数、技术市场合同成交金额、新产品销售收入)每增长1%,产业转型升级内涵质量的表征变量人均国内生产总值将提高0.014 8%～0.051 1%。创新投入对产业转型升级外显效应具有积极影响,创新投入的各表征变量(R&D经费内部支出、R&D人员全时当量)每增加1%,产业转型升级外显效应的表征变量产业结构层次系数将提高0.007 1%～0.010 5%。因此,创新能够驱动产业转型升级,但创新投入与创新产出对产业转型升级的影响机制并不相同。研究结果为创新驱动产业转型升级问题的研究提供了一个新的研究范式,对实施创新驱动发展战略、促进产业转型升级有借鉴意义。     

包容性金融发展与农村居民贫困减缓——基于全要素生产率视角的分析

本文用DEA—Malmquist指数法测算了全要素生产率指数，结合2006—2016年中国内地省际面板数据，基于全要素生产率视角，运用中介效应模型实证分析了包容性金融发展对农村居民贫困的影响。实证结果表明：（1）包容性金融发展能够通过全要素生产率的中介效应发挥减贫作用。（2）进一步的研究发现，包容性金融服务渗透度的提升对贫困的影响最为显著；同时，包容性金融发展可通过技术进步和效率提升作用来推动全要素生产率增长，进一步作用于贫困。（3）稳健性检验表明，我国东部与中西部地区包容性金融发展水平差异较大，对全要素生产率的提升乃至农村减贫的贡献表现出较大不平衡性。本文的政策建议为：首先，应持续推进包容性金融发展，充分发挥全要素生产率的中介效应，以更快实现2020年全面脱贫目标；其次，要继续加强农村金融基础设施建设，以实现金融 服务均等性，充分发挥金融减贫的优势；最后，要合理配置金融资源，注重地区间发展的公平性，以实现经济社会均衡发展。     

Corporate association strategies and consumer responses: The relative effectiveness of CA versus CSR communication strategy by industry type

Given the importance of communication in the realm of corporate associations, this study analyzes the roles that communication strategies play in the formation of corporate associations. The study examines (1) whether particular types of associations (corporate ability or corporate social responsibility associations) can be developed through CA- or CSR-based communication strategies, and (2) the relative effectiveness of these two association types at amplifying favorable consumer responses across three different industries (consumable goods, durable goods, and stigmatized goods). An experiment was conducted to test the proposed model with six Fortune 500 companies. The results demonstrate that communication strategies can effectively facilitate a particular type of association. Differing levels of association effectiveness were found within each industry. For the consumable goods industry, CA associations are found to be more effective than CSR associations. For the durable goods industry, CSR associations are more influential at enhancing consumer attitudes and purchase intent than CA associations, while CA associations have a larger impact on supportive communication intent. In the case of the stigmatized industry, CSR associations play a determinant role in fostering positive consumer responses. This study provides managers and communication specialists with more concrete guidance for choosing a particular corporate positioning and communication strategy.     

The Improbability of Fraud in Accounting for Derivatives: A Case Study on the Boundaries of Financial Reporting Compliance

ABSTRACT

This study responds to recent calls in the literature to examine fraud using detailed case studies, extending knowledge beyond individual incentives and capital market reactions towards a more contextualized understanding of the concept. We use an institutional logics perspective to challenge existing assumptions about a universally valid meaning of compliance, fraud, and faithful representation. Presenting the case of the Swedish bank HQ, we show how the interpretation of the accounting standard for option measurement varies across different enforcement bodies because the meaning of compliance is socially negotiated across the institutional logics of markets, financial regulation, and law. The independent decision-making of the different enforcement bodies leads to a systematic variation in the interpretation of principles-based accounting standards without ultimate coordination. To define consistent boundaries of compliance across institutional logics, and thus, to distinguish between fraud and allowable managerial discretion becomes problematic. Faithful representation, in turn, cannot be understood as financial statements reflecting a correct value or as financial statements being prepared in accordance with acceptable practice, as suggested in the earlier literature. Instead, faithful representation itself becomes a contextually bound concept, which can only be defined within an institutional logic.     

Hen housing system information effects on U.S. egg demand

The U.S. egg industry has been moving rapidly towards “cage-free” aviary housing as an alternative to conventional cages for hens. A choice experiment was used to evaluate the U.S. public’s willingness to pay (WTP) for egg attributes including housing system, color, size, and certifying agency. A significant difference in WTP for hen housing systems was found using video information treatments describing hen housing systems. When respondents were shown videos of egg production systems, they were indifferent between cage-free aviary and the alternative enriched colony hen housing system whereas with no video information the respondents clearly preferred the cage-free system. Results point towards potential public misunderstanding of the costs and benefits associated with the “cage-free” egg label designation and highlight potential discrepancies between industry commitments and informed consumer preferences.     

贵州有色金属产业集聚度与竞争力的实证研究

促进有色金属产业集聚是提升贵州省有色金属产业竞争力的主要途径之一，因而准确测度和把握有色金属产业集聚与贵州有色金属产业竞争力的关系是非常必要的。文章把贵州省放在西部九省中进行对比分析，选取区位熵反映有色金属产业集聚度，选择企业数量区位熵反映矿产资源产业区域集聚度，选取产业产值区位熵反映有色金属产业经济集聚度，而有色金属产业竞争力则选取产值利润率借以反映。具体实证数据均来源于西部9个省份的2013统计年鉴与2013年的中国有色金属工业年鉴。通过实证研究认为贵州省有色金属产业存在诸如区域集聚、经济集聚不足，产值利润率低下，产业集聚效应难以充分发挥等问题。最后提出提升贵州省有色金属产业竞争力的相关政策建议。     

基于神经网络的建筑业碳排放强度预测——以京津冀为例

通过统计分析得出影响建筑业碳排放强度的13个影响因素,基于收集的京津冀相关数据,运用逐步回归分析找出其中6个关键因素.借鉴五折交叉验证解决数据稀缺问题,采用神经网络对京津冀建筑业碳排放强度进行预测.利用敏感性分析简化模型,筛选出4个核心因素.结果表明,此模型预测精度高达99％,同时根据挖掘出的核心因素和关键因素,提出建筑业节能减排的建议.     

Bank Income Diversification,Asset Correlation and Systemic Risk

This paper explores whether the asset correlations among the non-interest activities of banks are the key causes for enhancing the bank diversification-systemic risk nexus. Our empirical evidence indicates that banks' income diversification significantly raises systemic risk. After removing those banks with high asset correlations, the effect of individual banks' diversification on banking systemic risk turns insignificant or even inverse. The results show that high asset correlations among banks could introduce bank failures, thereby leading to higher systemic risk in the financial sector.     

产业视角下环京津山区贫困县农业品牌建设路径研究*——以张家口市崇礼区为例

[目的]农业品牌建设是连接农业生产与市场消费的有效途径,是贫困地区特色农产品产销对接的重要抓手,在环京津贫困地区率先实现农业品牌建设的突破,示范意义重大。然而,针对贫困县的研究相对缺乏,农业品牌建设实践中脱离产业实际的问题比较常见,亟需路径探索。[方法]采用文献梳理、案例分析、实地和书面调研等方法,以张家口市崇礼区为例,对环京津山区贫困县农业品牌建设的现状进行分析,对路径与战略作出谋划。[结果]环京津山区贫困县的农业产业具有品质优势、错季优势和物流优势,受到资源短缺、投入不足、人才匮乏的限制,也面临居民消费升级、京津冀协同发展、产业扶贫等机遇。[结论]在产业视角下推进环京津山区贫困县农业品牌建设,应当重点实施品质农业发展行动,加强品牌营销,培育专业队伍,开展小而美、中高端、精准化的特色农业品牌建设。同时,建议上级有关部门在组织保障、政策倾斜、指导服务上给予有力支持。