财政分权对城市创新的影响 ——基于地方政府竞争视角

本文利用2003—2016年中国278个城市的面板数据，基于地方政府竞争视角，探讨财政分权对城市创新水平的影响。结果表明：财政分权显著抑制城市创新水平的提升，且经过一系列稳健性检验后该结论依然成立；财政分权对城市创新水平的影响具有异质性，如在科教水平较低、级别较低及中小城市，财政分权显著抑制城市创新，而在科教水平较高、级别较高及大城市却并未抑制城市创新；财政分权通过促进地方政府“为增长而竞争”“为引资而竞争”、抑制地方政府“为创新而竞争”等途径对城市创新水平产生负向影响。研究结论为从政府财政体制改革视角促进城市创新提供启示。     

Transition Belsize Veg Bag scheme: The role of ICTs in enabling new voices and community alliances around local food production and consumption

This paper explores an unusual community-supported agriculture pilot project in London, concentrating on the contribution of ICTs in its development and impact. The paper contextualises the project within wider waves of local food activism and reflects on the relevance of using ICTs to increase awareness and community participation in the production and consumption of locally-grown food. The results are also analysed in light of the author's parallel research on the use of ICT for agricultural development, or “e-agriculture”, in Kenya. The paper contributes to ongoing debates on ICTs and agricultural development, by highlighting community-building and the emergence of new voices and conversations as key roles played by ICTs, contributing to the development of more participatory, resilient and locally-centred food systems. The results of the pilot however also acknowledge the essential role played by activities in real life in building communal food growing practices, which can be enhanced but not substituted by online communities.     

Fair value accounting from a distributed cognition perspective

This study offers a unique interdisciplinary perspective on fair value accounting. The growing influence of esoteric financial instruments whose valuation is becoming increasingly complex makes it necessary to focus on actual valuation practices. Based on an extensive review, this paper regards fair value accounting for complex financial instruments as involving processes distributed among actors located inside and/or outside a reporting entity. It also draws attention to collaboration by organizations that apply their external and internal resources to perform complex financial valuations. Furthermore, it demonstrates that cases involving unusual market conditions underline the importance of human interactions to the valuation process.     

Hedging house price risk with futures contracts after the bubble burst

This paper extends the existing literature on managing house price risk. While previous work finds that a hedger would have reduced a large amount of variance in housing returns in Las Vegas, Nevada using Chicago Mercantile Exchange (CME) futures contracts, we show that neither static nor dynamic strategies would have maintained an effective hedge during the significant decline in housing prices. The inability to hedge house price risk using CME futures contracts ultimately calls into question the long-term viability of housing futures.     

对我国商业银行中间业务的定价机制与风险管理的思考

商业银行中间业务经营成本主要有：人力费用成本、物力消耗成本、风险产品承受成本。定价机理应采用经营成本收费制度，建立全成本核算体系。遵循合理、公平、诚信和质价相符的中间业务定价原则，积极加强与客户的沟通与告知；遵循中间业务定价流程，进行客户层次细分和市场定位；运用SWOT分析法，谋求竞争定价与实行差别定价，积极加强与同业的合作，防止恶性竞争；坚持服务性能创新，提高服务附加值含金量；适时对银行员工进行培训，积极让员工参与定价决策；适应开放型定价的趋势和要求，酌情考虑产品的关系定价。与此同时应强化担保承诺类表外业务的信用风险管理，交易类中间业务的市场风险管理，服务类中间业务的操作风险管理，而表外业务的信用风险和市场风险管理是风险管理重点。此外，商业银行开展中间业务还应防范政策风险和法律风险。     

国家标准《数值修约规则与极限数值的表示和判定》在车用汽油胶质含量测定中的应用

本文根据胶质含量测定试验方法的要求，以车用汽油中胶质含量（包括未洗胶质含量和溶剂洗胶质含量）测定为例，探讨了0．5单位数值修约、极限数值的表示和判定在胶质含量测定数据处理和结果判定中的应用。目的在于使车用汽油产品检测工作中在数据处理、报告和结果判定方面更加规范和统一。     

基于信任视角的社区养老服务研究

从信任视角对“嘉兴空巢老人失救离世”事件进行逻辑分析,探讨了城市居民社区低水平信任产生的原因以及由此产生的负面影响。政府、社区及相关机构和组织应该全面、积极促进居民社区信任水平、促进居民参与社区养老服务发展,以保障社区养老服务机制的有效运行。     

滨州市社会养老服务体系完善研究

滨州市人口老龄化形势非常严峻,为积极应对人口老龄化带来的压力和挑战,滨州市不断推进社会养老服务体系建设,在推行敬老院“一院两制”管理模式、发展社区村办独立型老年公寓、建立政府购买居家养老服务制度、推行“爱心时间银行”储蓄卡制度等方面取得了成功探索。为进一步推进滨州市社会养老服务体系建设,提出了鼓励社会力量兴办养老事业、加快完善养老服务机构建设、建立虚拟养老院、推行居家养老有偿服务等建议。     

老年宜居社区建设推进路径研究

老年宜居社区应是一个长者友善的、充满生机的、代际和谐的社区。我国自2009年启动老年宜居社区建设,现尚处于起步阶段,仍存在一些问题。在阐释老年宜居社区的源起和内涵、老年宜居社区建设内容的基础上,提出了推进老年宜居社区建设的路径选择：深化相关研究,为老年宜居社区建设提供理论支撑和指导;突破单一模式,实现创新合作;突出老年人主体地位,实现积极参与;正确处理硬环境建设与软环境建设的关系。     

The Role of Place Image Dimensions in Residents' Support for Tourism Development

Understanding residents' perceptions of tourism impacts and their level of support for its development is considered vital for the sustainable development of tourism. Despite the plethora of factors examined as determinants of residents' attitudes toward tourism, the role of residents' place image has been under‐examined. This study developed a model examining the relationships between residents' place image dimensions, perceived tourism impacts and support for development. Findings suggest that two (physical appearance, social environment) out of the four place image dimensions identified in this study exercise a significant effect on residents' attitudes toward tourism. The theoretical and practical implications to the formation of planning and development programs for tourism are discussed. Copyright © 2015 John Wiley & Sons, Ltd.