不同施肥下植物对交通运输弃土场土壤改良的分析

基于中国科学院长武试验站王东沟模拟弃土场的长期定位试验,分析了不同施肥下植物对弃土场土壤改良的效果。不施肥与施有机肥处理下各植物小区土壤水分较对照有明显的提高;三种处理下土壤容重和孔隙度均有所改善;施入有机肥和秸秆能够明显增加土壤中有机质含量,有机肥处理下增加量高于秸秆,各处理下土壤有机质含量在第一年基本呈下降的趋势;有机肥和秸秆的施入能够增加土壤中全氮和铵态氮的含量;三种处理对于增加土壤有效磷含量均有很明显的效果;施入有机肥和秸秆极大地增加了土壤中有效钾的含量,有机肥处理下各植物小区平均含量较基土值有所降低,不施肥和施秸秆处理下各植物小区平均含量分别较对照和基土值均有所增加。     

以“归谬”求“归正”--论归谬法在思想政治课中的运用

思想政治教育不仅要"以情动人",更要"以理服人"。在思想政治课中适时借鉴、运用归谬法,不仅可以破除、击退非主流意识形态的干扰、冲击,也可以提升思想政治课的教学效果、增强思想政治课的针对性、坚定社会主义社会主流意识形态的自信、自觉。     

农地流转对农民收入的影响分析

土地是农民最重要的资源和财产,农民收入的大幅度提升离不开对土地资源的合理配置。随着农村土地承包经营权流转（以下简称农地流转）政策的逐步放宽,我国农地流转呈现逐年递增的趋势,流转规模、流转速度以及流转收益较之以前都有了明显的提升。农地流转期间农民有四项分收入,即农民家庭经营纯收入、工资性收入、财产性收入以及转移性收入,这样可以积极推动农地流转,有利于释放劳动力至非农产业,同时实现规模化的现代农业生产方式,达到促进农民收入增加的目的。     

我国政府补助会计准则与国际会计准则的比较

<正>一、我国政府补助会计准则与国际会计准则的比较(一)定义有差异我国会计准则将政府补助定义为"企业从政府无偿取得货币性资产或非货币性资产"。国际会计准则对政府补助的定义为"政府通过向企业转移资源、以换取企业在过去或未来按照某种条件进行有     

Fiscal Subsidy Policy on Home Appliances: Its Effects on Domestic Consumption and Exports in China

This paper evaluates the effects of the Home Appliances Going to the Countryside (HAGC) policy, a fiscal subsidy program implemented in China to boost private consumption of home appliances in rural areas from 2007 to 2012. Using the policy as a natural experiment and employing the difference‐in‐difference estimator, we find that the policy did not increase domestic sales of relevant goods as expected; instead, it actually reduced domestic sales and significantly promoted exports. These surprising results are robust across regressions of alternative datasets, more controls, and different regions. We further provide detailed information of undisclosed audit data for a county in Zhejiang province to shed light on the underlying mechanism of such unexpected results, suggesting loopholes in the HAGC and changes in export tax rebate rates.     

水夹点技术在清洁生产节水中的研究

概述工业企业的用水现状,通过对某化工企业用水、废水等多方面的分析,提出采用清洁生产技术、优化用水排水系统、废水资源化等进行节水,探讨节水减排的具体措施。     

Friends along supply chain and relationship-specific investments

Review of Quantitative Finance and Accounting - This study investigates whether the presence of school ties between supply chain partners encourages relationship-specific investments. Using Chinese...     

Arrow–Debreu equilibria for rank‐dependent utilities with heterogeneous probability weighting

We study Arrow–Debreu equilibria for a one‐period‐two‐date pure exchange economy with rank‐dependent utility agents having heterogeneous probability weighting and outcome utility functions. In particular, we allow the economy to have a mix of expected utility agents and rank‐dependent utility ones, with nonconvex probability weighting functions. The standard approach for convex economy equilibria fails due to the incompatibility with second‐order stochastic dominance. The representative agent approach devised in Xia and Zhou (2016) does not work either due to the heterogeneity of the weighting functions. We overcome these difficulties by considering the comonotone allocations, on which the rank‐dependent utilities become concave. Accordingly, we introduce the notion of comonotone Pareto optima, and derive their characterizing conditions. With the aid of the auxiliary problem of price equilibria with transfers, we provide a sufficient condition in terms of the model primitives under which an Arrow–Debreu equilibrium exists, along with the explicit expression of the state‐price density in equilibrium. This new, general sufficient condition distinguishes the paper from previous related studies with homogeneous and/or convex probability weightings.     

管理者金融危机经历影响企业金融化水平吗？——基于中国上市公司的实证研究

文章以我国2008—2017年非金融上市公司为样本，结合“烙印理论”，考察了管理者金融危机经历对非金融企业金融化水平的影响，研究发现：管理者的金融危机经历对其所在企业的金融化水平具有显著的正向影响，在一系列的稳健性检验后，该结论依然成立。且该效应在融资约束严重的企业和制度环境较好地区的企业中更加显著，而在金融危机期间遭受财务困境的企业中受到明显抑制。拓展的研究表明，经历过金融危机的管理者持有金融资产的动机并不单一，但获利动机更强烈。最后文章还发现，管理者的获利动机和管理者自信可能是金融危机经历影响企业金融化水平的关键作用机制。文章从企业微观层面拓展了非金融企业金融化水平的影响因素研究，并对企业管理者经历对非金融企业金融化的影响及作用机制研究进行了一定的探索。     

长三角港口腹地动态演变及耦合协调度研究

明确港口腹地演变趋势、分析港腹耦合协调度,对长三角地区港腹联动发展具有重要意义。量化港口系统—腹地系统综合指标评价体系,运用高斯烟羽模型在2006、2011、2016年3个时间节点上测算长三角地区主要港口影响强度,并对腹地范围进行划分,利用耦合协调模型定量分析港口系统和直接腹地经济系统耦合协调度。研究结果表明:长三角地区港口呈现"一超多强"的格局,以上海港为中心,各港口多极发展;港口腹地范围整体稳定,局部波动,上海港的边缘腹地不断缩减;港口与腹地的耦合协调度处于上升态势,宁波—舟山港腹耦合协调度最高。