谈谈实验室标准化管理

ISO／IEC导则25《校准和检测实验室能力的通用要求》是国际标准化组织（ISO）和国际电工技术委员会（IEC）在1990年推荐使用的实验室质量管理的准则，经过了世界范围的各类实验室将近10年的实践．并综合吸取了其他管理体系（如ISO9001和ISO9002）的科学思想，ISO／IEC在导则25的基础上进行了调整、补充和修订，     

推动我国税务代理业发展的思考

我国法制建设的不完善、税务代理机构行为的不规范、税制结构的不完善以及执法刚性的不足等因素制约了我国税务代理的发展,为了推动我国税务代理事业的发展,应该采取以下措施:健全税务代理制度,提高法律级次;明确执业范围,强化管理手段,规范税收代理执业行为;完善税制结构,强化依法治税的社会环境;加强对税务代理市场的培育。     

船舶评估重置全价的确定

由于船舶资产专业性强,在评估该类资产时,评估人员因知识面限制,对如何确定船舶重置全价常感到无所适从.尤其对大型船舶,因涉及商业机密,无法进行直接询价,即便询到价格,其准确度也无从把握.本文详细介绍了船舶资产重置全价应包含的内容及确定过程,供评估人员在有关工作中参考.     

Politically connected boards,value or cost: evidence from a natural experiment in China

This study investigates the net effect of a politically connected board for a firm. Using a natural experiment in China – a regulatory change to forbid bureaucrats from sitting on the board of public firms – we address the causality of the net effect of a politically connected board by testing the market reaction of the shares of firm targeted by the regulatory change to the policy announcement. The stocks of firms with politically connected directors who are targeted by the regulatory change show on average a significantly positive abnormal return, which suggests that the agency cost effect of a politically connected director dominates the value effect. The result is robust to various model settings and to a matched sample using the propensity score methodology. Additionally, the announcement effect of the resignation of a politically connected director is significantly positive, and significantly higher than that of a non‐connected director. Overall, our results suggest that the agency cost effect of a politically connected director dominates the value effect.     

Emerging bicycle tourism and the theory of planned behavior

In this study, we investigated the process of travelers’ decision formation for bicycle touring as a form of sustainable tourism activity. We extended the theory of planned behavior (TPB), using personal norm and past behavior as predictors and the attractiveness of unsustainable alternatives as a moderator. Results of the modeling comparison showed that our extended TPB model was superior to the original TPB in predicting intention. Our results from the structural analysis revealed that the hypothesized paths linking attitude, subjective norm, perceived behavioral control, personal norm, and intention were supported; and personal norm significantly mediated the impact of subjective norm on intention. Moreover, our proposition that bicycle travelers’ decision-making process would differ based on their level of the attractiveness of unsustainable alternatives was generally supported. Overall, our results help us clearly understand the role of volitional and non-volitional processes, personal norm, past behavior, and the attractiveness of unsustainable alternatives in explaining the intention formation of bike traveling.     

贵州省小微企业发展状况研究——以黔南州为例

小微企业是国民经济和社会发展的重要基础,是创业富民的重要渠道,在扩大就业、增加收入、改善民生、促进稳定、增加国家税收、活跃市场经济等方面有着举足轻重的作用.了解和研究小微企业的现状,助推小微企业的发展,可以更好地促进地区经济发展.     

人才培养目标与教学管理水平的关系整合——以高职土建类专业为例

高职土建类专业人才培养目标与教学管理有着密切的关系。教学管理对人才培养目标的实现产生多方面的影响,主要体现在目标管理、过程管理、绩效管理三个方面,在明确学生学习目标、激励学生学习动力、调动学生学习积极性、引导学生全面发展等方面具有举足轻重的作用。为了更好地实现人才培养目标,应实现教学管理重心从传统的过程管理向目标管理和绩效管理的根本性转变。     

Systemic risk and dynamics of contagion: a duplex inter-bank network

This paper constructs a duplex banking network formed by credit relationships and information interaction via the banks’ balance sheet to model the structure of systemic risk and investigate the dynamic mechanism of contagion in terms of default and liquidity infection along with the factors that affect the extent of the contagion. We systematically explain the role that duplex banking networks play in different aspects of risk contagion. Through theoretical analysis and simulations, we conclude that asymmetric information interaction would increase the inflexibility of the system, which leads to liquidity shortage and possibly the collapse of the whole market. The weakness of systemic risk in the interior of the complex banking system can be characterized by the partial discount factor using illiquid assets in the information network. By improving the connectedness of the information network of the duplex networks, the spread of contagion can be partially slowed.     

食物消费结构升级对农业碳排放的动态影响机制研究

[目的]探寻主要食物消费结构与农业碳排放之间的动态关联机制。[方法]基于1990—2015年面板数据,通过VAR模型进行研究。[结果]结果显示食物消费结构升级与农业碳排放确实有着一定的关联性,且存在一定的滞后性,但其影响程度和方向因食物种类而异。[结论](1)从影响方向看,农业碳排放对肉禽类、奶类等动物性食物消费和粮食、蔬菜、食用植物油等植物性食物消费变动的冲击响应方向基本相反,这主要是由动物性食物和植物性食物的替代性导致;农业碳排放对食物消费变化冲击的响应方向呈正负交替变化,且随着时间的推移而趋于平缓,主要是由于农产品供求的收敛型"蛛网"变动特点引起。(2)从响应时间看,农业碳排放变动对植物性食物消费冲击响应更为迅速,主要是由于动物类食物调整生产周期明显长于植物类食物产品;以植物性食物消费代替动物性食物消费的方式在短期内(3～4年以内)确实可以一定程度上降低碳排放,但是长期看来效果并不明显;所有食物消费变动对农业碳排放的冲击效应在8～9期以后均逐渐消失,说明食物消费结构的变动对农业碳排放的影响持久,农业碳减排任务不可能在短期内一蹴而就,而需要长期而持续的努力。(3)从影响程度看,方差分解结果表明,对农业碳排放变动的影响贡献最大的是其自身,说明农业碳排放基数庞大,减排工作任务艰巨,尽管肉禽类食物消费导致的碳排放量比重较大,但研究期间农业碳排放变动的并不是主要由这类食物消费的变化导致,而是由植物性食物消费变化导致。研究结果为在满足居民食物消费需求的前提下降低农业碳排放、发展低碳农业提供一定的依据。     

市民农园经营方式及发展策略研究

我国市民农园在经济发展和互联网应用的影响下快速发展。文章通过整理国内外市民农园发展现状,分析了我国市民农园的实用型、社区支持型及观赏型等不同经营方式及其特点,并提出了明确市场定位、发展特色品牌,建立互联网大数据、为市民农园发展提供数据支持,建立专业技术平台、为市民农园提供技术支持,改善农业金融服务、为市民农园提供资金支持等对策措施,以期为我国市民农园的健康快速发展提供理论基础。