基于组织协同系统的创客组织发展稳定性实证分析

创客组织是实现组织协同创新的重要载体。创客位于组织协同系统的核心层，创客入驻创客组织的创新状态决定了协同创新发展状态；创客组织位于组织协同系统的中间层，起组织协调作用，其发展稳定性影响着整个系统；协同组织位于外部层，其参与程度决定了整个系统的组织协同和协同创新吸引能力。基于波动系数计量模型，对240家创客组织的12项评价指标进行分析，结果显示，以高校主导的创客组织衡量指标波动系数为标准，创客组织在整体上处于发展不稳定状态；分类别分析结果表明，高校和科研院所主导的创客组织发展稳定性明显优于企业和个人主导的创客组织。研究结果可以为完善创新政策、促进创客组织稳健发展提供参考。     

基于因子分析的森林康养空间评价 指标体系研究

森林康养空间是开展康养活动、建立森林康养基地 的基本单元。通过4组轮回专家问卷与因子分析法，收集229 份问卷，筛选并构建森林康养空间评价指标体系。结果表明： 1)以康养功能为核心、森林康养空间为目标的评价指标体系 包含3个一级指标、6个二级指标和22个三级指标；2)森林环 境资源与森林空间特征是评价森林康养空间的决定性条件； 3)森林康养空间特征主要体现在环境舒适性、设施便捷性与 空间规模性3方面；4)改善空气负离子浓度、空间可达性、设 施保健功能适宜性、道路联通性、设施服务半径覆盖度和森林 气候舒适度等指标可以显著提升森林康养空间康养效果。本研 究成果能为森林康养空间规划设计及康养效果优化提供一定的 理论支撑。     

Purchasing natural personal care products in the era of fake news? The moderation effect of brand trust

Natural personal care products are gaining popularity due to their benefits in terms of health and well-being. However, consumers are wary of these products and are guided by the fake news circulating about them. Since natural product consumption offers several personal and environmental benefits, it would be worthwhile to understand consumers’ tendency to let fake news influence their consumption decisions. Accordingly, the current study examined the association of fake news and purchasing behaviour towards natural personal care products, utilising Stimulus-Organism-Behaviour-Consequence (SOBC) as the theoretical framework. The study proposed openness to change as the stimulus, perceived benefits and perceived risks as organismic internal states, purchase intentions as the behaviour, and the propensity of believing and acting on fake news as the consequence, which is further associated with system trust. The model was tested by analysing data collected from 390 existing consumers, considering the moderation effect of brand trust and controlling the effect of age and gender. The findings confirmed that openness to change is associated with perceived benefits and risks. Furthermore, perceived benefits and system trust are associated with purchase intentions, which are, in turn, associated with the propensity of believing and acting on fake news. The study presents several novel contributions to theory and practice.     

“互联网+创业”服务平台用户使用意愿影响机理研究——基于D & M模型和计划行为理论视角

针对互联网创业服务特点，基于计划行为理论信息系统成功模型构建新的理论模型，使用结构方程模型进行数据分析，以解释互联网创业服务平台用户持续使用意愿。通过模型分析发现，兼容性和线上线下互动通过知觉行为控制正向显著影响用户满意度和用户使用意愿，信息品质直接影响用户对互联网创业服务平台的使用意愿，而用户满意度在平台信息品质、系统品质、服务品质与使用意愿之间具有中介效应。基于此，提出完善互联网创业服务平台和提升用户使用意愿的对策建议。     

兰州铁路枢纽总图方案研究

合理确定兰州铁路枢纽布局有助于完善西北地区铁路网络,促进兰州—西宁城市群发展,提升欧亚大陆桥互联互通能力,发挥兰州地区的桥头堡作用。阐述兰州铁路枢纽现状,指出枢纽内客运站分工及货运设施功能存在问题,提出枢纽发展规划;研究提出兰州铁路枢纽总图方案,包括干支线、疏解线及联络线工程方案与总图方案设计。研究结果表明,兰州将形成衔接11条铁路干线,南客北货的大型环状枢纽格局,更好地支撑西北地区核心路网运输。     

Income and Price Elasticities of Demand in South Africa: An Application of the Linear Expenditure System

This paper investigates the expenditure patterns of South African households using detailed cross‐sectional expenditure and price data that varies across region and time. Linear expenditure system parameter estimates are used to calculate income and price elasticities for a number of product categories at different points of the income distribution. We find substantial variation in the price and income elasticities of demand for items across the income distribution, with the bottom quartile being extremely sensitive to increases in the price of food and clothing items, and the top quartile being as sensitive as households in developed countries.     

The political economy of the Trans-Pacific Partnership: a ‘21st Century’ trade agreement?

The Trans-Pacific Partnership (TPP) was the first of the ‘Mega-FTAs’ to be signed. Had it been ratified, it would have created the world’s largest preferential trade area. The negotiators of the TPP aspired to create ‘a next-generation transformative agreement’ that would address a new trade agenda focused on regulatory coherence and business facilitation. The expectation was that this agenda would generate a 21st Century trade politics that would be less contentious, at least among business actors, than traditional negotiations on market access. Studies of another Mega-FTA under negotiation, the Transatlantic Trade and Investment Partnership (TTIP) that has a similar agenda found unified business support for the agreement domestically and the emergence of transnational business coalitions in support of the agreement. Recent theorising on trade politics suggests, however, that global value chains (GVCs) that involve vertical intra-industry trade introduce ‘traditional’ distributional issues that will divide business interests domestically – and, in the case of GVCs organised on different geographical bases, internationally as well. This cleavage was evident in the TPP negotiations, unlike those for TTIP, as were other divisions among business – both domestically and across countries – over the sharing of existing rents and of new rents generated by regulatory harmonisation.     

Will future land based food and fibre production be in family or corporate hands? An analysis of farm land ownership and governance considering farmer characteristics as choice drivers. The New Zealand case

Family farming in various guises has been the dominant ownership and governance system in primary production over recorded history. This outcome has been controlled by farmers and their families, possibly due to tradition, opportunities, personal characteristics, skill sets and the nature of primary production. Of these, it is hypothesised that the farmers’ personal characteristics play a major part in the choice, and continuance, of current ownership and governance systems. Equally as important, they, and therefore the land ownership system, play a part in the efficiency of production systems and improvement of the biological and production environment.The benefits and difficulties of commonly used ownership systems in Western society are reviewed. Using a sample of New Zealand (NZ) farms, a comparison of the managers’ features for owner/operator, partnership and corporate based systems is presented. There were significant differences in many variables including the farmers’ age, education, number of children, asset levels, years on the current farm, and similar, but more importantly, the farmers in the ownership system groups had differing personal characteristics. Significantly, despite the corporate based farms employing more professional assistance, the profit levels were similar across ownership systems leaving the farmers’ characteristics the main factors correlating with system choice. However, governance systems per se are only marginally correlated with production systems and efficiency.As successive generations of farmers are unlikely to have different characteristics, and corporate based systems continue to exhibit similar profit levels, relatively simple family based systems will continue to dominate farm land ownership and control. The trends suggest family farms will increase in size and involve family conglomerates facilitating the management of larger, and in many cases multiple, farms. While currently there are few differences in biological efficiency between ownership systems, given the efficiency benefits of size and scale, this could well change with the increase of family conglomerates. Relative to increasing corporatisation, the continuance of family based ownership and governance will also be of benefit to the environment. When developing land policies, these highlighted relationships should be taken into account. This study is a first to consider personal characteristics relative to ownership.     

新高校会计制度实行中会计科目的处理

2013年12月30日财政部颁布了《高等学校会计制度》，并于2014年1月1日正式执行。本文立足实际工作，针对新高校会计制度中会计科目的设置及衔接中存在的问题进行分析，并提出建议，以保证新高校会计制度的顺利过渡实施。