企业应收账款管理研究

我国经济已由高速增长阶段转向高质量发展阶段,“提升治理能力,实现高质量发展”是我国面对新变化、新趋势再一次作出的明确路径选择。如何加强应收账款的管理,已经成为现代企业管理中不容回避的问题。论文通过对LD公司应收账款管理的研究,提出改进方案和实施保障措施,有助于解决LD公司应收账款管理的实际问题,顺应企业高质量发展需求,提高应收账款管理能力,推动企业朝着更高质量、更可持续的方向发展。     

基于均方差法的郑州市土地综合承载力评价

［目的］开展土地综合承载力评价是科学编制国土空间发展战略的基础。通过构建包含水土资源承载力、经济承载力和生态承载力3个维度土地综合承载力评价指标体系，定量刻画郑州市城市土地综合承载力的特征与轨迹。［方法］运用均方差法，选取2010—2016年郑州市城市土地综合承载力评价指标，分析其土地综合承载力特征。［结果］（1）总体上，郑州市城市土地综合承载力不断增强，水土资源承载力呈现先升—降—升的动态演变特征； 经济承载力持续增长，这源于郑州市土地经济效益的大幅提升； 生态承载力呈现波动性增强的演变特征。（2）郑州市城市土地综合承载力经历了较低—中等—较高发展历程，但土地综合承载力处于低层次的较高阶段，仍有较大提升空间。（3）为提高郑州市城市土地综合承载力，应加快“多规合一”规划的编制，科学划定城市增长边界和“三生”空间，转变城市发展理念，优化发展发展路径，提升城市土地综合承载力水平。［结论］郑州市城市土地综合承载力仍有较大提升空间，应加快建立土地综合承载力扩容的有效机制。     

Large scale infrastructure investment and economic performance – a case study of Oresund

We analyse the effect of a large scale infrastructure investment, namely the construction of the Oresund bridge, on the local and supra-regional economy. We employ the synthetic control method to construct counterfactual regions that mimic the trajectory of Malmo and Southern Sweden without treatment. Our results point to a positive effect. However, placebo tests in space and time only reveal statistical significance at a larger regional level. The results suggest that spillover effects are eminent.     

Industry 4.0 technologies in the manufacturing sector: Are we sure they are all relevant for environmental performance?

This research contributes to the debate about the relevance of Industry 4.0 technologies in improving environmental performance in the manufacturing industry. We employed a qualitative–quantitative approach in which 19 Italian operations managers were interviewed and 260 managers responded to an online questionnaire. The effects of various technologies were ranked using ordinal regression. Comments and suggestions gave context to the quantitative results. Sensors, radio-frequency identification, artificial intelligence and analytics were found to be most relevant in improving environmental performance, whereas simulation software contributed moderately. Additive manufacturing, cobots, robots, automated mobile robots and automated guided vehicles had a negative effect, augmented reality had no effect and other technologies indirectly affected environmental performance. We also found a lack of knowledge and application as well as scepticism about technologies such as artificial intelligence and augmented reality. Finally, there was concern about the disposal of electrical and electronic waste produced by these technologies.     

Social servicescape’s impact on customer perceptions of the hospitality brand – The role of branded social cues

This research examines how the social servicescape (i.e., employee-customer, employee-employee and customer-customer) impacts brand-related outcomes via branded social cues. Informed by theories related to cue consistency and conceptual fluency, results from three experimental studies conducted across sectors and scales of hospitality businesses (i.e., luxury hotel, high-end restaurant and limited-service hotel), indicate that branded social servicescape cues have direct, indirect and interactive effects on brand-related outcomes. In luxury contexts, when the brand’s personality is absent in employee-customer social cues, the negative effects were buffered if brand personality is reflected in employee-employee social cues. Conceptual fluency mediated the relationship between branded employee-customer social cues and brand-related outcomes, which was moderated by branded employee-employee social cues. Conceptual fluency also mediated the relationship between branded customer-customer social cues and brand-related outcomes. This research sheds light on how hospitality firms can leverage branded social cues to enhance customer evaluation of the hospitality brand.     

Ownership discrimination and private firms financing in China

This study examines the financing/funding of private firms in China. Our results show that private firms are significantly less funded through formal financing channels such as bank loans than state-owned firms, and hence have to resort to alternative financing such as trade credit. Consistent with the theoretical expectation and literature, there is a substitution effect between trade credit and bank loans for private firms, but this effect is much weaker compared to that of state-owned firms. Moreover, while the univariate comparisons indicate that private firms obtain more notes payable than state-owned firms, the multivariate regression analyses show that the relation between bank loan and notes payable is positive and indifferent between private and state-owned firms.     

江苏省农田保护经济补偿政策绩效评价与空间差异研究

［目的］分析评价江苏省现有农田保护经济补偿政策绩效与空间差异对建立完善长效的农业生态补偿机制和推动我国农业生态环境的可持续发展具有重要意义。［方法］以江苏省为研究区域，运用熵权-TOPSIS法，选取2010—2017年全省及苏北、苏中、苏南三个区域内11个指标，计算江苏省及三大区域农田保护经济补偿政策综合绩效值与经济、生态和社会效益单项绩效值，进行比较分析。［结果］（1）江苏省农田保护经济补偿政策在2010—2017年8年综合绩效值由0189波动增长到0841，效果初现且具有较强推广价值。（2）经济效益绩效值以年均257%的增长率由0增长到1，效果最为显著，社会效益次之，生态效益自2013年后为绩效值中最低值，与前两项最大差距在05左右，反映出环境改善、农田质量提高效应远低于农户创收、社会公平效应，政策拟合度不高。（3）江苏省农田保护经济补偿政策效果存在空间差异，综合来看政策效果表现为苏南>苏中>苏北，苏南凭借经济优势在2016年和2017年的综合绩效值上比苏中苏北高出01、在经济与社会绩效值以002的差距领先且生态绩效值没有下降拐点，具有长效可持续性。［结论］现阶段农田保护经济补偿政策效果依赖地方政府经济实力，尚未形成良性长效机制，需从制度体系、环境经济手段、差别化补偿措施、农业补贴结构和宣传等5方面着手，推进农田保护经济补偿政策更好地服务生态环境。     

Does data matter? Statewide longitudinal data systems and student performance in the U.S.

Although many industries have benefited from advances in data-driven technology, education is making small steps in capitalizing on the huge potential of data systems. Since 2005, the U.S. Federal Government has been making large grants to help states build statewide longitudinal data systems (SLDS) with the goal of improving programme and teacher evaluation and engage in data-driven decision-making. We analyse whether the introduction of SLDSs improved student performance, measured using test scores for math and reading tests for 4th and 8th graders, as well as high school graduation rates. We find no effects of SLDSs on student performance up to 10 years from implementation. However, we find suggestive evidence that these systems may have long-run effects, emphasizing the long-run nature of educational data collection and policy analysis.     

An evaluation framework for developing green infrastructure by using a new hybrid multiple attribute decision-making model for promoting environmental sustainability

With the expansion of urbanization caused by the growth of population and industrial activities, the urban/city and suburban areas are facing a variety of environmental threats. Although more research and urban policy has advocated and practiced the development of green infrastructure (GI) to support urban sustainable environment, the evaluation framework for the development of GI for promoting environmental sustainability is still insufficient. Moreover, the Analytic Hierarchy Process (AHP) commonly applied in published literature, makes an unrealistic assumption of independent relationships among dimensions/criteria in decision making for satisfying the real-world problem. Therefore, the purpose of this study is to construct the evaluation framework, including four dimensions and related ten criteria, using a new hybrid-modified multiple attribute decision-making (MADM) model for developing and improving the GI for promoting environmental sustainability. This MADM model is combined with three different methodologies of MADM, including the Decision-Making Trial and Evaluation Laboratory (DEMATEL) for constructing the influential network relation map (INRM) to explore the complex influential inter-relationships and DEMATEL based on Analytic Network Process (DANP) for determining the influential weights with the VIse Kriterijumska Optimizacija I Kompromisno Resenje (VIKOR) for evaluating and presenting improvement strategies for six different GIs. The empirical study indicates that DEMATEL and DANP Results suggest that decision-makers should pay more attention to the improvement of Design (D₄) and Materials (D₂) in terms of dimensions when utilizing the GI to promote environmental sustainability. Because these dimensions are enhanced, Species (D₁) and Energy (D₃) will be improved in synchronization. From the perspective of criteria, five are key core criteria and need to be focused on first: increasing the green coverage rate (B₉), utilizing sustainable materials (B₄), using ecological engineering (B₈), shaping species biodiversity (B₁), and reducing energy consumption (B₅). Modified VIKOR reveals that “grass swales” are a comparatively better choice among six GIs for promoting environmental sustainability toward achieving the aspiration level. Therefore, this MADM model is beneficial to provide a more convincing assessment framework and improvement strategies for the development of GI for promoting environmental sustainability. As a result, these modified MADM models can be shown more conveniently and reasonably than traditional methods such as traditional AHP or ANP method.     

Responses to COVID-19: The role of performance in the relationship between small hospitality enterprises’ resilience and sustainable tourism development

Tourism is one of the hardest-hit industries by the global pandemic of Novel Coronavirus (COVID-19). Small tourism enterprises have been heavily affected and have had difficulty in business recovery. This research is an early attempt to explore the direct impact of small hospitality enterprises’ resilience on sustainable tourism development as well as indirect impact through performance. A pre-tested questionnaire survey was self-administered to owner-managers of small hospitality enterprises in Greater Cairo, Egypt. The results of structural equation modeling (SEM) using AMOS showed a positive, direct, and significant impact of resilience (planned and adaptive) on sustainable tourism development and indirect influence through performance. The results of the multi-group analysis showed that enterprise type has a significant effect on the results, where restaurant owner-managers expressed more resilience than their hotel counterparts. Several theoretical (for scholars) and practical implications for tourism policy-makers and owner-managers have been discussed and elaborated.