名山风景区风景特质理论体系及其实践 ——以武当山为例

名山风景区“人与天调”的风景系统代表了中国独有的山岳文化现象和山水相融的总体特征。在风景自然和文化整体性视角下研究风景系统的形态、类型及其形成原因和规律，分析了风景资源评价和风景特质评价的互补性；构建了“相-制-理”的名山风景区风景特质理论及其实践框架。以武当山为例，探索“以脉绘景”的风景特质之相、“山川流峙”的风景特质之制以及“因脉而成”的风景特质之理。最后总结了风景特质理论作为形态学理论、作为图谱理论、作为地脉文脉认识论实践的整体性特点及其应用前景。     

Are imports and remittances cointegrated for the Central and Eastern European countries?

In this article, we investigate the existence of long-run common trends between imports and remittances in 11 Central and Eastern European countries which are part of the European Union. Using the Engle–Granger two-step procedure, we determine that for all countries in our sample there are no long-run common trends (no cointegration) between imports and remittances. However, the results are mixed when running a Granger causality test. For nine countries, we can establish either a bidirectional or unidirectional Granger causality, indicating that past values of one variable have predictive content on the other variable. In two countries, there is no Granger causality between imports and remittances.     

Development costs capitalization and debt financing

This study investigates debt market effects of research and development (R&D) costs capitalization, using a global sample of public bonds and private syndicated loans issued by public non‐financial firms. Firstly, we show that firms capitalize larger amounts of R&D in a year when they exhibit a propensity for issuing bonds, rather than borrowing funds privately from the syndicated loan market, in the subsequent year. Secondly, we provide evidence that capitalized R&D investments reduce the cost of debt. We infer that debt market participants are able to identify firms’ motives for R&D capitalization, as we find a reduction in the cost of debt only for those firms that do not show indications of employing R&D capitalization for earnings management reasons. Indeed, only for this sub‐sample of firms, the amount of capitalized R&D contributes positively to future earnings. We confirm that R&D capitalization is positively associated with audit fees and thus can be deemed to be a signaling device. Lastly, we find that it is the amount of R&D a firm is expected to capitalize and not the discretionary counterparts, which facilitates a firm's access to public debt markets, reduces bond and syndicated loan prices, and contributes to future benefits.     

我国出口汇率传递的非对称性:来自中日贸易的证据

文章扩展了Yang（2007）的厂商定价模型，对汇率传递非对称性、特点和成立条件进行理论分析，发现对称传递需要满足严格的条件，而现实中更常见的是非对称汇率传递。在一定条件下，商品需求弹性越大，越可能呈现出口国货币贬值传递率高而升值传递率低的特点。利用2000年1月至2011年12月我国出口日本的966种商品价格数据，发现汇率波动向价格传递具有非对称性：（1）人民币升值时，日元价格上涨较少；而贬值时，价格下降较多。我国出口商品的需求弹性较大，在日本市场上面对的是一个强竞争结构。（2）若月度升值超过一定幅度（测算约为2.43%），传递率又会有所上升，说明尽管日元价格易跌难涨，但在升值导致成本上涨较多、明显挤压利润时，厂商不得不适当提高日元售价。采用2000年至2018年9月日本从中国进口单位价值指数进行稳健性检验，得出类似结论。现阶段稳定的人民币名义汇率对我国出口企业是更为有利的。     

The impact of undergraduate personal finance education on individual financial literacy,attitudes and intentions

Financial literacy education features prominently among the policy options available to improve personal financial decision‐making. Notwithstanding calls to expand delivery of financial literacy units at university level, such offerings are relatively rare with little evaluation. We provide an evaluation of the impact on financial literacy, financial attitudes and financial behaviour intentions of a semester unit in personal finance delivered to undergraduates at an Australian university, carefully controlling for confounding effects in the analysis. We report increases in objective and subjective financial literacy and an additional gender effect. Contrary to previous speculation, we do not find overconfidence as an associated outcome.     

电子商务技能型人才需求与高职教育培养匹配研究

产业转型升级发展对专业技能型人才的需求发生变化,作为技能型人才重要培养主体的高职院校,面临着如何培养新时代高素质技能人才的挑战。通过招聘大数据挖掘电子商务技能型人才的需求特征,同时调研相关高职院校电子商务专业人才培养现状,分析供需匹配度。结果表明:电商企业需要德技并修的高素质技能型人才,而高职院校的课程体系以专业技能、商务技能等硬技能教学为主,忽视综合素养软技能教育,同时,高职院校电子商务专业课程开设未能根据行业技术更新和产业转型发展及时调整。基于研究结果,从课程体系建设、校企合作深化、工匠精神培育等方面提出相关建议。     

我国中小企业三维差异化特征比较研究

作为推动国民经济增长和促进社会稳定的基础力量,中小企业在市场中扮演着最活跃的经济主体。与大企业相比,中小企业有其鲜明的成长特征,从动态演进视角选取体量规模、生命周期、要素需求三个维度,系统探讨了中小企业的差异化特征。结论显示:体量规模特征反映在个体与群体以及经济板块之间;生命周期特征体现在死亡陷阱和空间格局演变上;要素需求特征会根据阶段创新内容的不同做出适时调整。     

徐州市科技创新能力综合评价及应用研究

从科技创新投入、科技创新产出、科技创新环境支撑和科技促进可持续发展等4个方面,在26个备选具体指标的基础上,通过反复测试检验,最终选取14个具体指标,建立科技创新评价模型,对淮海经济区核心区城市和江苏省十三市的科技创新能力予以定量评价,并进行横向比较分析。最后从科技创新投入、成果转化等七个方面对徐州市提高科技创新能力给出了建设性建议。     

Small system dynamics model for alleviating the general practitioners rural care gap in Ontario,Canada

The disproportionate concentration of healthcare professionals in urban areas is a concern in many countries, including Canada. A need to address this rural care gap has driven a large number of government led initiatives worldwide over the years. This paper presents a model that can be used as a tool to examine the efficacy of such policies on the workforce distribution in the long term. A small system dynamics model is employed to simulate the current and future distribution of general physicians at a jurisdictional level. The model represents the transition of general practitioners to provide insight into the dynamics of care provision over time. The movement, and competition, between rural and urban areas is modeled to enable detailed exploration of the ability for proposed measures to alleviate the care gap in the future. Among the tested policies are such commonly used initiatives as financial incentives to rural professionals, promotion of medical education in rural areas, expansion of rural education programs and the engagement of international medical graduates etc. We demonstrate how the model can be used as a tool to determine an efficient and well-chosen combination of policies which can help alleviate the rural care gap in the future, given that some policies are more effective than others alone but also combined with other initiatives. The presented small system dynamics model is tested on Canada's reality, but its simple nature lends itself to easy application to other countries that experience a similar problem.     

Sensory Aspects of Retailing: Theoretical and Practical Implications

Sensory elements are an important aspect of both offline and online retail stores and can non-consciously influence consumer judgments and purchase behavior. In offline settings, ambient factors like scent, lighting, and music have been shown to influence customers’ shopping experiences and their buying behaviors. For online retail outlets, sensory factors related to color, display patterns, and layouts can have significant effects on consumer behavior. Sensory elements have strong managerial relevance since they can non-consciously influence behaviors and because they are relatively easy to change; for example, it requires minimal effort to change the lighting or the music at a physical retail store or the display pattern for an online store. The eight papers in this special issue address theoretical and practical issues related to how different sensory elements can strongly influence retail practices. These papers focus on underexplored topic areas and also on emerging technologies, which stimulate thoughts for further research in these areas.