职业院校工学结合人才培养模式探索

剖析了职业教育人才培养过程的关键环节,梳理出职业教育人才培养过程中的4个重要阶段;系统探讨了工学结合人才培养模式的主要内涵;总结得出,职业岗位群的性质及各岗位之间的逻辑关系是提高职业院校工学结合人才培养模式适应性的关键因素,需要根据实际需求对此人才培养模式作出有针对性的调整。     

Asset specificity and conditional accounting conservatism

Asset specificity, the redeployability of an asset to alternative uses, is a key determinant of an asset's resale value. Asset specificity has a direct impact on a firm's ongoing fair value determination, bankruptcy risk, liquidation value, and abandonment option. We document a significant negative association between asset specificity and conditional conservatism. Further tests reveal that this inverse relation manifests as bad news being less quickly incorporated in earnings as asset specificity increases. We find no difference in the extent to which good news is delayed in earnings for firms conditional on asset specificity. In addition, the documented association is stronger when asset specificity arises from lower within‐industry acquisition activity. The association is also more pronounced for firms that are in less competitive industries, have institutional investors, have limited access to the public debt market, and/or have more unsecured debt. Our findings are noteworthy for regulators and researchers given the recent interest in the determinants of conservatism.     

当前高校辅导员师德师风现状及建设路径探究

思想道德建设是精神文明建设的灵魂,贯穿于整个社会发展的始终.辅导员作为高校学生思想道德教育主要建设者,对大学生思想起着引导、示范作用.因此,做好高校辅导员队伍的师德师风建设影响着学校的教育改革方向、人才输出质量.当前我国高校辅导员师德师风建设存在一些令人担忧的问题,高校需按照习近平在北京师范大学的《做党和人民满意的好老师》讲话精神要求对辅导员队伍的师德师风建设路径进行探究并落实.     

财务公司开展产业链金融业务风险管理分析

产业链金融作为一种新型金融服务模式,为企业扩大市场占有率,增加销售收入,提高盈利能力起到了积极促进作用。财务公司开展产业链金融业务,一方面,可以支持企业集团发展,提高企业的市场地位;另一方面,可以扩展自身业务范围,带来了相关收益,提高了财务公司在企业集团中的影响力。为了控制因业务范围扩大而增加的风险,财务公司应当重视开展对应的风险管理工作。     

A HPC based cloud model for real-time energy optimisation

Recent research has emphasised that an increasing number of enterprises need computation environments for executing HPC (High Performance Computing) applications. Rather than paying the cost of ownership and possess physical, fixed capacity clusters, enterprises can reserve or rent resources for undertaking the required tasks. With the emergence of new computation paradigms such as cloud computing it has become possible to solve a wider range of problems due to their capability to handle and process massive amounts of data. On the other hand, given the pressing regulatory requirement to reduce the carbon footprint of our built environment, significant researching efforts have been recently directed towards simulation-based building energy optimisation with the overall objective of reducing energy consumption. Energy optimisation in buildings represents a class of problems that requires significant computation resources and generally is a time consuming process especially when undertaken with building simulation software, such as EnergyPlus. In this paper we present how a HPC based cloud model can be efficiently used for running and deploying EnergyPlus simulation-based optimisation in order to fulfil a number of objectives related to energy consumption. We describe and evaluate the establishment of such an application-based environment, and consider a cost perspective to determine the efficiency over several cases we explore. This study identifies the following contributions: (i) a comprehensive examination of issues relevant to the HPC community, including performance, cost, user perspectives and range of user activities, (ii) a comparison of two different execution environments such as HTCondor and CometCloud and determine their effectiveness in supporting simulation-based optimisation and (iii) a detailed performance analysis to locate the limiting factors of these execution environments.     

CEO Stock‐Based Incentive Compensation and Firm Performance: A Quantile Regression Approach

This study employs the quantile regression model to examine the non‐monotonic impact of CEO stock‐based compensation on firm performance, using the data for U.S. non‐financial firms from 1993 to 2005. The results indicate that while the impact of CEO stock‐based pay on firm performance is positive for firms in the higher earnings quantile levels, the impact is negative for firms in the lower levels. In addition, the “V‐shaped” relationship between CEO stock‐based pay and firm performance satisfactorily explains the longstanding disagreement among earlier studies with regard to whether CEO stock‐based pay can enhance firm performance. Furthermore, the quantile‐varying pattern of the impact of stock‐based compensation on firm performance is robust after controlling for the industrial and yearly effects. It is also robust to the use of the pay‐for‐performance sensitivity as an alternative explanatory variable or the market‐based measure of performance as the dependent variable, or the consideration of the suspected endogenous problem between firm performance and stock‐based compensation.     

农村集体建设用地空间研究进展与展望

我国农村集体建设用地空间布局混乱,而现有关于农村集体建设用地空间研究方面存在理论与方法缺陷。文章对农村集体建设用地空间格局及机制、农村集体建设用地的空间优化、城乡建设用地统一空间研究领域相关研究进展进行综述,结论为现有研究存在理论体系尚未建立、研究内容不健全、研究方法以定性描述和空间描述为主等问题。建议未来该领域研究应跳出传统土地管理相关理论,多学科交叉,探索地理学、经济学在农村集体建设用地空间研究方面的理论框架;基于空间格局—演变机制—优化配置的思路,构建农村集体建设用地空间格局演变动力模型、农村集体建设用地空间与人口/产业的相互影响模型、城乡建设用地统一空间模型,从农村集体建设用地空间格局及其演变机制、农村集体建设用地空间与人口/产业的协调机制、城乡联系机制下的农村集体建设用地空间优化3方面来开展农村集体建设用地空间研究。     

产业集群知识创新的重要观点

知识创新在促进经济发展中发挥着越来越重要的作用，产业集群是经济发展的重要载体，本文梳理了近年来国外学者关于产业集群知识创新研究的重要领域和观点，以期为促进国内经济发展提供研究支撑。本文首先从产业集群重点关注的外部性之一知识溢出入手，围绕本地嗡鸣和全球通道观点介绍国外学者的相关分析和思考；然后进一步将知识本身打开，列举不同的知识类型；接下来围绕知识的传递特性，介绍知识的网络结构；最后对知识的动态演变、创新过程、临近维度等其他重点领域相关内容和观点进行梳理。     

双元视角下调节聚焦对国防研发人员创新行为的影响机制

调节聚焦作为个体实现目标的动机调节系统，对个体创新行为具有重要作用，是组织行为学领域关注的热点。基于调节聚焦等相关理论，从二维视角深入考察个体调节聚焦对其双元创新的过程机理与边界机制。对527名国防科技研发人员进行问卷调研分析，结果发现：①促进聚焦和防御聚焦均正向预测双元创新及其平衡性与互补性，促进聚焦的预测作用更强；②探索式失败学习和利用式失败学习同时中介上述关系；③正向组织差错管理氛围正向调节促进聚焦与双元创新及其互补性的关系，负向组织差错管理氛围正向调节防御聚焦与双元创新及其互补性的关系。