次优状态下大小兴安岭生态功能区政策工具选择依据研究

大小兴安岭生态功能区成立和发展过程中,选取有效的政策工具,实现生态保护和经济发展并行是一个具有重要理论和现实意义的研究课题。通过比较静态分析方法对适合生态区使用的生态税、天然林产品税以及天然林砍伐配额等政策工具进行成本分析和比较,在成本收益最大化理论的前提下,结合次优状态下两个社会福利影响分析,指出不同情况下如何选择成本最小,收益最大的政策工具,为生态区政策工具选择提供参考。     

微博议程设置研究的路径分析

议程设置理论是新闻传播学的关键理论之一,微博自下而上的双漏斗传播机制彻底颠覆了传统媒介的点对多传播。沿用传统媒体环境下的议程设置思路,研究遇到困境。在梳理议程设置理论基础上,提出微博议程设置理论假设,指出微博议程设置是微博平台上参与者通过对议题的围观、极化、动员,最终将议题列入微博议程的过程。     

浅析变电站远程控制及在线维护系统的实践

继电保护装置实现了任意定值区定值的读写功能。同时,从定值视图的角度对远方修改定值和维护的服务模型进行了分析,提出了一种避免编辑定值区数据异常改变的远方读写定值控制流程,显著提高了远方读写定值的可靠性,并已获得有效验证。     

The mediating effect of psychological empowerment on the relationship between participative goal setting and team outcomes – a study in China

In the late twentieth century, it is popular to research the effect of participative goal setting. The general conclusion is that the relationship between participation and performance is inconsistent and unclear at individual level. With team becoming a more dominant mode in organizing, motivating, and managing, it is worthwhile to investigate the effect of participation in team goal setting. This study aims to test the mediating effect of psychological empowerment (PE) on the relationship between participative team goal setting and team identity and team performance. Executive MBA students (371) in 75 groups from China Europe International Business School in China participated in the study. The data from Business Strategy Game and questionnaire found positive relationship between participative team goal setting and team identification, and team performance is partially mediated by PE. Implications for the goal-setting theory and practice are discussed, and future research directions offered.     

Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence

The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is increasingly being adopted in a number of jurisdictions. Despite the economic importance of non-publicly accountable entities, little is known about what factors influence countries' decisions to adopt IFRS for SMEs. In a unique sample of 128 countries, we find that countries that are not capable of developing their own local generally accepted accounting principles are more likely to adopt IFRS for SMEs. We also provide evidence that in jurisdictions where full IFRS have been applied to private firms, the likelihood of adoption of IFRS for SMEs increases, suggesting that jurisdictions reduce the financial reporting burden on SMEs. Moreover, in line with prior literature, there is evidence that countries with a relatively low quality of governance institutions are more likely to adopt this new set of accounting standards. The results also hold under alternative measures and different estimation approaches. Overall, our results are helpful in understanding the worldwide diffusion of IFRS for SMEs. Standard setters and regulators might consider our study in the future development of accounting harmonisation of non-publicly accountable entities.     

免煅烧脱硫石膏的改性研究

采用免煅烧脱硫石膏为主要原材料,粉煤灰、矿渣微粉为掺合料制备一种新型石膏基胶结材料．考察了矿物掺合料的比例及外加剂对该胶凝材料的凝结时间、抗折强度、抗压强度的改性效果．结果表明：粉煤灰与矿渣微粉以7：8比例复合时,脱硫石膏基胶凝材料凝结时间最短;早强剂和减水剂以5：3复合,对脱硫石膏基材改性效果最好．     

论公共风险管理理论体系的构建

现代风险管理的理论与实践,经历了“可保风险管理”、“纯风险管理”和“综合风险管理”三个发展阶段。但这些理论与实践的发展仍主要限于组织系统的层面,目前并未系统地发展至整个社会系统的层面。20世纪后半叶至21世纪,“风险后果的公共性”日益成为风险的一个重要特征,因此“公共风险管理”突显为人类社会面-临的重大挑战。通过对现代风险管理理论与实践的发展历史的回顾,意图揭示现代风险管理的性质、理论构建基础与“构建公共风险管理理论体系”的重要意义。就像微观经济学无法完全解决宏观经济问题时便有宏观经济学的诞生一样,当组织层面上的现代风险管理理论与实践无法完全解决整个社会面-临的“公共风险”时．就应该“构建公共风险管理的理论体系”来解决这一问题。     

The effectiveness of interactive professional learning experiences as a pedagogical tool: Evidence from an audit setting

This paper describes an interactive professional learning experience (IPLE) and provides guidance for implementing an IPLE in an audit classroom. The IPLE described in this paper exposes students to a realistic practice environment within the classroom by bringing practitioners together with students in a professional supervisory setting. Practitioners review students’ work and then meet with students one-on-one to provide feedback on their work. We also document evidence of the pedagogical value of an IPLE by using a between-subjects experimental design in which learning outcomes for participants are compared to a control group that received the same instructions and completed the same written assignment, but did not participate in the professional interaction. In addition, pre- and posttests of students’ audit knowledge allowed for a within-subjects self-assessment of knowledge acquisition. The results strongly suggest that participation in the IPLE improves students’ performance on a skills test of relevant audit material and increases their self-perceptions of knowledge gained. In addition, results indicate that both students and audit professionals consider the IPLE a positive professional learning experience.     

高职商务英语专业建设探讨

国际间贸易的频繁交往使得商务英语备受重视,商务英语专业成为热门专业。调查结果表明,高职商务英语专业在其建设过程中存在着专业定位不明确、课程设置不合理、师资建设薄弱等问题。笔者拟以ESP需求分析为理论依托,结合高职教育特色和商务英语特点,从人才培养目标、课程设置、教学团队建设等方面入手提出高职商务英语专业建设策略,以期为高职商务英语专业建设抛砖引玉。     

10kV配电线路保护的整定计算

10kV配电线路结构特点是一致性差,如有的为用户专线,只接带一、二个用户,类似于输电线路;有的呈放射状,几十台甚至上百台变压器T接于同一条线路的各个分支上;有的线路短到几百m,有的线路长到几十km;有的线路属于最末级保护,有的线路上设有开关站或有用户变电所等。