Policy implications of research on non-GAAP reporting

Over the past two decades, the regulatory landscape for non-GAAP reporting has evolved significantly. Despite a temporary decline in the frequency of non-GAAP reporting following Regulation G, the incidence of non-GAAP disclosure has continued to increase steadily, leading to a current all-time high in reporting activity. This proliferation of non-GAAP disclosure has captured the attention of standard setters and regulators in recent years. This paper provides an academic perspective on policy implications for both regulation and standard setting. We contend that current Compliance and Disclosure Interpretations (C&DIs) of the SEC staff may perhaps have gone too far in restricting certain types of non-GAAP disclosures. As a result, we advocate a slight relaxation of the current enforcement of Regulation G. We agree with FASB proposals for greater disaggregation in the income statement to allow for more transparency in non-GAAP reporting. Finally, we believe the PCAOB should consider requiring auditors to take a more direct role with respect to non-GAAP disclosures.     

契约型农产品营销渠道治理过程研究：收购商管理控制的中介作用

文章以渠道治理和管理控制理论为基础，从交易关系发展过程的视角，将管理控制作为渠道治理的过程机制，重点考察其在保障契约机制有效执行过程中的中介作用以及农户专有资产净投入对契约完备性与管理控制之间关系的调节影响。通过对来自参与订单农业的217份的农户调查数据进行分析发现：收购商的三种管理控制方式（结果控制、过程控制和能力控制）在契约完备性对农户绩效的提升过程中起到中介作用，过程控制也在契约完备性抑制农户投机行为的过程中起到中介作用。同时，研究证实了农户专有资产净投入高时，削弱了契约完备性对三种管理控制正向影响。     

某黄河大桥薄壁空心墩液压爬模施工技术研究

本文结合某高速公路黄河特大桥X#墩的施工,介绍了液压爬模系统及爬模施工工艺在薄壁高墩建设中的应用,为今后高墩的施工积累经验。     

基于产教协同模式开展课程标准建设的研究与实践--以北京吉利学院人力资源管理专业产教协同为例

本文围绕《国家中长期教育改革和发展规划纲要》高职教育的总体指导思想，以培养应用型、技能型人才为目标，以前期北京吉利学院与吉利集团产教协同改革为基础，分析了构建高职课程标准与校企合作产教协同的关系，阐述了课程标准建立的模式和原则进行了探讨，提出了制定和实施产教协同课程标准建设思路，供同类院校借鉴。     

Utilizing urban form characteristics in urban logistics analysis: a case study in Lisbon,Portugal

Within the realm of urban logistics, Macário (2013) developed a hypothesis, denominated the Logistics Profile (LP) concept that suggests homogeneous groups of urban zones with respect to three dimensions, which could be used to analyze freight movement policy: (1) the social and built environment; (2) characteristics of the goods/products being moved; (3) characteristics of the deliveries at the receiver establishment. The concept was expected to ease the transferability of best practices in city logistics, by analyzing similarities and differences between zones. This research uses a quantitative methodology to apply the LP concept, and assess its potential, using the city of Lisbon as a case study. The analysis is focused on: (a) the extrapolation of freight trip generation per establishment and delivery characteristics from a sample of commercial establishments to the population within the case study, (b) proposing a methodology to test the LPs, (c) testing the existence of proposed LPs. Freight trips have been extrapolated using a Multiple Classification Analysis (MCA) model. Freight delivery characteristics were attributed to establishments from a sample-based probability distribution. LPs were tested using a two-step cluster analysis. Some LPs have been matched with clusters of case-study zones, subject to case study particularities. Profile overlap was not an issue and occurrences were expected. The testing showed that Logistic Profiles have the potential for being used as a departure point for urban freight planning and policy analysis.     

Firm Investment decisions in the post‐conflict context

Economic and political transition can occur through peaceful or violent means. Violent transition disrupts the incentive for firms to make productive investments. This paper studies the determinants of profit reinvestment for firms in post‐conflict transition economies. Results indicate that while access to finance is an important determinant of reinvestment during transition, it is not as important in the post‐conflict context. However, property rights protections, in particular institutions of contract enforcement, are a more important determinant of profit reinvestment for firms operating in the post‐conflict environment than for firms in general. This indicates that obstacles to investment are context specific.     

Dose safety motivation mediate the effect of psychological contract of safety on flight attendants' safety performance outcomes?: A social exchange perspective

This study proposes and tests a conceptual model that investigates the mediating effect of safety motivation linking psychological contract of safety (PCS) as manifested by employer obligations of safety and employee obligations of safety to safety violations and safety creative performance (SCP). Data were collected from a sample of flight attendants with two weeks time lag in Iran. Underpinned by social exchange theory, the results of structural equation modeling revealed that safety motivation fully mediates the simultaneous effects of PCS indicators on safety violations and SCP. Specifically, indicators of PCS jointly enhance safety motivation. In turn, safety motivation reduces safety violations, while enhancing SCP. Theoretical and practical implications evoked from the results advance existing knowledge of organizationally social interactions in promoting safety and the motivational mechanism through which PCS predicts employees' safety performance outcomes.     

建设项目BT模式的运行管理模式研究

随着建设项目BT模式在我国的使用和发展,因地域环境及建设项目本身的不同,总共出现了几种管理模式。在对这几种BT模式的概念及运行方式进行分析的的基础上,深入研究这几种BT模式的特点,对如何根据地域环境、建设项目的不同选取不同的BT模式,采取何种合同进行探讨。     

顾客集中与管理层治理——基于薪酬契约和代理成本的视角

本文以创业板上市公司为研究样本，从薪酬契约和代理成本的视角，检验了顾客集中与管理层治理的关系。实证分析结果显示，顾客集中度与高管薪酬和代理成本存在显著负相关关系。结果表明：顾客集中显著影响公司薪酬契约，顾客集中降低了高管薪酬；顾客集中降低代理成本，减轻管理层代理冲突问题。这些研究结论丰富了公司治理的理论内容，同时对于缓解公司代理冲突、改善公司治理矛盾具有重要的现实意义。     

探析建筑形式美的法则

建筑具有技术与艺术的双重性,建筑形式美的规律是所有艺术性建筑的基础,本文从尺度、平衡对称、节奏、多样统一、形体等方面探析建筑形式美的法则,旨在对研究建筑形式美得规律有所启发。