绿色海洋GDP核算实例研究

在海洋强国战略视域下，以高质量发展为主题，综合海洋资源、环境、生态和社会等因素，选取辽宁省作为研究区域进行海洋 GDP核算实例研究，将资源损耗价值、环境污染损失、生态效益价值、社会牺牲成本纳入绿色海洋 GDP核算中。通过阐述绿色海洋 GDP核算的内涵和方法，分析绿色核算在海洋经济核算中实施的可行性，对前期绿色海洋 GDP核算指标进行修正，并提出开展绿色海洋 GDP核算的保障措施，力求对转变海洋经济发展方式、加快实现海洋经济高质量发展做出有益贡献。     

会计稳健性缓解了盈余惯性吗

以2005~2018年我国A股上市公司为样本，研究会计稳健性对盈余惯性的影响。实证结果表明，会计稳健性可以显著降低盈余惯性。作为资本市场的重要中介，机构投资者和分析师在会计稳健性影响盈余惯性中发挥了积极作用，表现有机构投资者持股比例高的公司和有分析师关注的公司，会计稳健性对盈余惯性的缓解作用更加明显。进一步研究考察会计稳健性缓解盈余惯性的作用机制，结果表明，会计稳健性通过提高会计信息质量和增强投资者关注度两条路径缓解了盈余惯性。     

基于云计算技术的铁路调度集中系统架构设计研究

为使铁路调度集中系统更好地满足运输组织需求,提升运输组织效率,阐述我国铁路调度集中系统运用现状,针对存在的系统功能区域化割裂、系统部署灵活性较低、系统建设和运用成本高等问题,结合铁路调度集中系统运用特点,提出基于云计算技术的铁路调度集中系统架构方案,将铁路调度集中系统部署在由云平台资源层、云平台服务层、云平台用户与接口层组成的云平台上,按需分配系统资源并动态扩充系统边界,提升系统资源利用率,提高业务协调性和计划编制的统一性,减轻运输人员的劳动强度,保障铁路运输生产的安全稳定。     

Determinants of Innovative Behaviour in the Hotel Industry: A cross-Cultural Study

The present study develops a conceptual framework that sheds light on whether institutional pressures (i.e., normative, mimetic, and coercive) and corporate support can improve innovative behavior across different societies and the moderating role of national cultural dimensions on this link. Our study validated these arguments empirically using data from the 2018 Global Entrepreneurship Monitor (GEM). Data were collected and analyzed from 2,618 respondents. Data were collected through a questionnaire survey of full-time non-managerial employees selected, from different departments of various four- and five-star hotels across five economically and culturally different societies (UK, UAE, Germany, China, USA). Our results indicated that both institutional pressures and corporate support have positive influence on employees’ innovative behaviour. Furthermore, Hotels in cultures with high levels of individualism and low levels of uncertainty avoidance, power distance, and masculinity will indicate higher levels of innovative behaviour in response to corporate support programs. While, hotels in nations with high levels of power distance, collectivism, uncertainty avoidance, and masculinity will indicate higher levels of innovative behaviour in response to normative, mimetic, and coercive pressure. These findings provide important implications for innovative behaviour by developing and validating a multilevel model empirically in the hospitality context.     

Being ignored at work: Understanding how and when spiritual leadership curbs workplace ostracism in the hospitality industry

Drawing on the conservation of resources theory, the present study theorizes that spiritual leadership is negatively related to workplace ostracism, both directly and indirectly via job social support and that employees’ justice orientation moderates the negative relationship between spiritual leadership and workplace ostracism. Based on time-lagged (three waves, two months apart) survey data collected from 252 hospitality employees, our findings reveal that spiritual leadership is negatively associated with workplace ostracism, both directly and indirectly via job social support. We also find that justice orientation strengthens the negative relationship between spiritual leadership and workplace ostracism. These findings not only highlight core theoretical contributions towards the existing literature on spiritual leadership, job social support, justice orientation, and workplace ostracism but also offer useful practical implications for hotel managers concerned about the repercussions of workplace ostracism for employees’ and organizations’ outcomes.     

Entrepreneurs in the making: Six decisions for fostering entrepreneurship through maker spaces

Maker spaces—shared production facilities offering access to basic and advanced manufacturing technologies—have quickly become the latest must-have for universities, large corporations, and communities looking to foster entrepreneurship and innovation. While the entrepreneurial and educational prospects of maker spaces are certainly intriguing, questions remain concerning their design and effectiveness. Drawing primarily on case evidence and conversations with five maker spaces located across the U.S., we identify and present six key decisions for maker space leaders looking to foster entrepreneurship in their organizations. We conclude with a decision framework for maker space leaders and a series of questions for entrepreneurs as both groups work to pursue entrepreneurship through and in maker spaces.     

基于机器学习的斜坡堤越浪量预测方法研究

针对斜坡堤越浪量预测方法,分别建立集成神经网络(ensemble neural network,ENN)、随机森林(random for-eset,RF)和支持向量回归机(suppport vector regression,SVR)3种机器学习模型对斜坡堤越浪量进行预测,并利用决定系数R2和均方根误差RMSE来评估模型性能.最后,对3种模型的性能进行分析.结果显示,集成神经网络模型的决定系数R2和均方根误差RM S E分别约为0.96和0.0018,随机森林模型的决定系数R2和均方根误差RMSE分别约为0.97和0.0014,支持向量回归机模型的决定系数R2和均方根误差RMSE分别约为0.94和0.002.对比发现,3种模型的决定系数都达到0.9以上,都具有较高的预测精度,随机森林相比其他两个模型精度更高.     

Forensic accounting services in English local government and the counter-fraud agenda

ABSTRACT

Fraud is a growing challenge for English local government, yet the resources and support local authorities (LAs) have available to prevent, detect and investigate it are limited. Forensic accounting services (FAS) provided by external specialist private sector firms, particularly those undertaking mandatory external audit, might be one solution. Research reported in this paper suggests, however, that existing English LA users are not all convinced. Nevertheless, better awareness and understanding of what FAS have to offer, perhaps through case studies of successful implementation, would be a valuable contribution to helping local government enhance its counter-fraud capabilities and make informed decisions about how best to meet the increasingly complex fraud challenge.     

基于库存理论的铁路始发直达运输产品设计

将库存理论运用到铁路始发直达运输产品设计,能够有效实现运输服务组织成本与库存成本的有机统一。为实现库存成本在铁路始发直达运输中的加载,在考虑周期非完整情况下的库存成本的同时,将铁路运输和库存成本纳入同一目标函数,在装卸车地库存能力约束下,构建基于库存理论的铁路始发直达运输产品设计模型,确定成本最小的铁路始发直达运输产品设计方案。以赤峰地区至山东省煤炭运输网络为例,设计方案有效降低了成本,有助于吸引客户选择铁路运输,以及辅助铁路运营单位研究调整始发直达运输产品方案。