Permit markets,carbon prices and the creation of innovation clusters

Innovation clusters combining public and private effort to develop breakthrough technologies promise greater technological advances to slow down climate change. We use a multi-country model with an emission trading system to examine whether and how international climate policy can incentivize countries to create such innovation clusters. We find that a minimal carbon price is needed to attract applied research firms, but countries may nevertheless fail to invest in complementary research infrastructure. We construct a mechanism that leads to innovation clusters when emissions targets are set before uncertainty surrounding technological developments is resolved. It is a combination of low permit endowments for the country with the lowest costs to build the needed infrastructure, compensation for this country by profits from permit trade, and maximal possible permit endowments for the remaining countries. We outline how the EU-ETS can be further refined according to this mechanism.     

The impact of research collaboration on academic performance: An empirical analysis for some European countries

The aim of this paper is to investigate the impact of internal and external research collaborations on the scientific performance of academic institutions. The data are derived from the international SCOPUS database. We consider both quantity (the number of publications) and quality indicators (the field-weighted citation impact and the share of publications in the 10% most-cited articles) to evaluate universities' performance in some European countries (Germany, France, Italy, the UK and Russia). To this end, we develop a non-overlapping generations model to evidence the theoretical idea of research externalities between academic institutions. Moreover, we implement an empirical model to determine the extent to which the impact of internal and external collaborations on universities' performance is sensitive to the geographical dimension of the data.     

Is it U.S. GAAP or IFRS? Understanding how R&D costs affect ratio analysis

While financial reporting standards under U.S. GAAP and IFRS are fundamentally similar, differences do exist that may affect our analysis of company financial statements. This is particularly true when comparing a U.S. company following U.S. GAAP to a firm that uses IFRS. To illustrate, we compare research and development (R&D) accounting methods under both sets of standards and illustrate how they affect the analysis of financial results of firms in a specific industry—automotive manufacturers. Our results provide insight into settings in which differences in R&D accounting may have the greatest impact on financial analysis.     

Researcher perceptions and choices of interview media: the case of accounting research

This study offers foundational insights into the ways in which perceptions of different interview media—principally, face‐to‐face, telephone and videoconferencing channels of communication—may influence researcher choices and practices. Informed by the reflections of 23 senior accounting researchers, our evidence identifies a duality of practices in the usage of different interviewing media, influenced primarily through the role played by experience, which informs perceptions upon which practices are based. We discuss this duality of practices in terms of information richness theory and channel expansion theory and offer further insights into the factors that influence and shape researchers’ perceptions of the contextual suitability of particular media available to interview‐based accounting research.     

国际创新创业研究热点与趋势可视化分析

基于Web of Science数据库，借助知识图谱分析软件CiteSpace V，对国际四大顶级创业期刊近10年（2007-2016年）文献进行统计研究。运用共引、共词分析的突现值及图谱研究等方法，对创新创业领域的前沿热点、演化路径、研究趋势等进行分析,发现创新创业研究发文数量呈逐年增长趋势；从地域及机构分布来看，美国、英国、加拿大为创新创业研究高产国家；高产研究机构主要分布在美国、加拿大等国的大学和科研院所，机构前10名中美国占70%；高产作者分别是Shepherd DA、Wright M、Chrisman JJ、Webb JW、Baron RA等，他们大部分分布在高产机构中。研究热点由较为关注企业绩效、企业家才能、创新、洞察力等对创新创业发展的影响，逐渐转变为关注新经济背景下涌现的中小企业、新生企业的合法进入、机会识别等方面。     

政策契合、资源整合与创业能力

当前，我国经济发展进入新常态，高层次科技人才成为区域经济发展中科技创新创业的生力军。高层次科技人才创业能力高低成为决定其创业成功与否的关键因素。运用扎根理论对3位高层次科技人才创业案例进行研究，最终构建了高层次科技人才创业能力提升路径理论模型。高层次科技人才创业可通过契合区级政府人才政策获取政策支持，将自身创业资源与政策资源有效整合，从而大幅提升自身创业能力。     

Machine Learning and Expert Judgement: Analyzing Emerging Topics in Accounting and Finance Research in the Asia–Pacific

In this paper, we focus on the question to what extent machine learning (ML) tools can be used to support systematic literature reviews. We apply a ML approach for topic detection to analyze emerging topics in the literature—our context is accounting and finance research in the Asia–Pacific region. To evaluate the robustness of the approach, we compare findings from the automated ML approach with the results from a manual analysis of the literature. The automated approach uses a keyword algorithm detection mechanism whereby the manual analysis uses common techniques for qualitative data analysis, that is, triangulation between researchers (expert judgement). From our paper, we conclude that both methods have strengths and weaknesses. The automated analysis works well for large corpora of text and provides a very standardized and non-biased way of analyzing the literature. However, the human researcher is potentially better equipped to evaluate current issues and future trends in the literature. Overall, the best results might be achieved when a variety of tools are used together.     

Research engagement,impact and sustainable tourism

In this editorial, we reflect on how the Journal of Sustainable Tourism can contribute towards sustainable tourism researchers achieving more impact with their research. We propose some changes that can be tested in, and introduced gradually and collaboratively with, the community of the editorial board and authors. To support impactful mind sets, we will promote research that reflects diverse academic communities. To promote impactful research topics, we will encourage authors to frame their submitted articles against the Sustainable Development Goals, while research that is time sensitive will be fast tracked so it can contribute to current debates. To promote impactful methodologies, we shall favour articles that use mixed methods and action research, and those that conduct longitudinal, experimental, and evaluative research. To promote impactful partnerships, we will favour multidisciplinary approaches and research that has been co-created with stakeholders. To promote impactful communication and dissemination, we will continue to build an online community on social media for sustainable tourism researchers, we will promote articles in social media to raise their visibility, and we will provide free access to those articles that are deemed to have the greatest potential to impact positively on society.     

企业基础研究行为驱动模型构建

鉴于后互联网时代下我国企业从事基础研究的紧迫性，从学理上探讨如何引导企业广泛参与基础研究。通过文献编码分析方法得到范畴逻辑关系，构建由发达国家挤压、社会舆论敦促、强国战略要求、市场生存压力和企业责任担当5类主体行为共同作用的企业基础研究行为驱动机制。其中，发达国家挤压、社会舆论敦促、强国战略要求、市场生存压力为外部环境驱动，企业责任担当为企业内部驱动。研究提示，应从外部创新环境改善和企业内部研发积极性激发着手，综合推进企业基础研究进程，构筑我国科技强国梦。     

大学知识生产能力测度：场域特性、表征框架及实践应用

大学知识生产能力提升是推进中国“双一流”大学建设战略的重要突破口。资源是大学知识生产的基础，大学知识生产资源获取路径存在学术、市场和行政的三维场域分化。通过资源有效利用而培养能力是大学知识生产的最终目标，大学知识生产能力表征框架表现为输入性与输出性能力、学术探究力与市场竞争力的双重坐标，评价场域分化决定了大学知识生产能力测度标准的多维特性。大学科研管理实践是在遵循场域分化和各要素矛盾运动客观规律的基础上，对稳固基础、融合共生、优势转化等战略的主观选择及行动策略。