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1.
考虑到当前创新环境日益复杂化,科学与技术耦合系统已成为一个受系统内外因共同影响而发生演化的开放系统。在为耦合系统构建状态空间模型的基础上,通过求解该模型,刻画科学技术化强度和技术科学化强度,据此分析科学与技术互动产生的互补效应和成本效应,评价29个省份的科学与技术耦合效果,并测度地区科技发展所属耦合路径类型。研究表明,不同省份推进科学技术化进程和技术科学化进程的差异性显著;科学与技术耦合效果最佳并不能说明地区科技发展速度最快;绝大多数省份的科技耦合路径表现为科技中立路径,占比最小的路径为技术强势路径。基于不同省份的耦合情况差异,提出针对性建议。 相似文献
2.
基于状态空间模型的政产学研资协同创新四螺旋影响因素实证研究 总被引:1,自引:0,他引:1
在三螺旋理论框架下,搭建政府、产业、大学、研究机构和资本部门四螺旋模型,运用文献归纳法选取多元主体协同创新6类影响因素,以主体间协同程度测度结果为因变量基础,利用状态空间模型动态分析这些因素影响方向、大小和趋势。实证结果表明,中国经济因素表现为促进作用持续提升;中国技术市场规模和创新产业规模表现为先抑制后促进,且促进作用不断提升;中国产品市场需求和创新投入表现为抑制作用持续提升;中国创新产出在时间上表现为促进作用先提升后下降并最终稳定的状态。最后,提出不同政策建议,以促进中国政产学研资协同创新体系后续发展。 相似文献
3.
James L. Chan 《公共资金与管理》2018,38(6):453-460
In implementing its national strategy to achieve global leadership, China needs a new public administration theory that integrates political administration, economic management and social regulation. Even so, China has already started to promote its brand of political and economic development abroad. Therefore new comparative research and dialogue is called to explore the universality of Chinese and Western public administration ideas. 相似文献
4.
Do Boards of Directors Influence Corporate Sustainable Development? An Attention‐Based Analysis 下载免费PDF全文
Jeremy Galbreath 《Business Strategy and the Environment》2018,27(6):742-756
Following the attention‐based view of the firm (ABV), boards of directors’ link to corporate sustainable development (CSD) could be dependent upon certain attention structures: valuation of environmental stimuli, rules of the game and the players. Studying a sample of large Australian firms, the findings indicate that the proposed attention‐directing structures do appear to be linked to CSD in a manner consistent with the ABV. Specifically, creating awareness through scanning efforts links boards to CSD. Stakeholder debate, as a boardroom rule, is also significantly associated with CSD. Furthermore, as a so‐called ‘player’ on the board, women directors have a moderating effect on the relationships between environmental scanning, stakeholder debate and CSD. The findings are discussed along with limitations and directions for future research. Copyright © 2018 John Wiley & Sons, Ltd and ERP Environment 相似文献
5.
Chor Foon Tang 《Asia Pacific Journal of Tourism Research》2018,23(10):1000-1007
This study explores the impact of governance and institutions on inbound tourism demand in Malaysia using a dynamic panel data approach for 45 tourism source countries over the period 2005–2015. The results show that institutions play a very important role in explaining the behaviour of inbound tourism demand. To obtain a better picture, we investigate the response of international tourists to disaggregated institutional quality. We find that international tourists are more concerned about political stability, governmental effectiveness, regulations, laws, and corruption than voice and accountability. Therefore, policymakers should focus on ways to improve institutional quality to significantly increase international tourist arrivals. 相似文献
6.
Carolyn M. Callahan Gary F. Peters Joseph H. Zhang 《Journal of Business Finance & Accounting》2019,46(5-6):686-711
The conflicts of interest among managers, shareholders and creditors resulting in agency costs, can be mitigated by restricting managers’ adverse behavior, through financial covenants to better align the various stakeholder interests. Thus, debt contract strictness represents an important aspect of agency costs between creditors, shareholders, and management that is not always captured by interest rates. The contract setting provides a unique opportunity to investigate how creditors may rely on auditors to alleviate information uncertainty stemming from reliance on management's financial reporting and thus alleviate the creditor's potential loss of invested capital. After controlling for borrower risks, loan characteristics, and audit factors, we show that auditor industry specialization is significantly associated with a reduction in the strictness of debt contracts, consistent with creditors viewing certain industry expert auditors as effective monitors against financial reporting manipulation aimed at the avoidance of debt covenant triggers that protect creditors against potential loss. Further, we find that the association between loan strictness and auditor specialization is attenuated by stronger corporate governance systems, external monitors, and prior lender relationships. 相似文献
7.
Jannik Gerwanski Othar Kordsachia Patrick Velte 《Business Strategy and the Environment》2019,28(5):750-770
This study examines determinants of materiality disclosure quality (MDQ) in integrated reporting (IR) in an international setting. To this purpose, we constructed a novel, hand‐collected MDQ score in line with the <IR> guiding principles introduced by the International Integrated Reporting Council. On the basis of a cross‐national sample consisting of 359 firm‐year observations between 2013 and 2016, we find that MDQ is positively associated with learning effects, gender diversity, and the assurance of nonfinancial information in the integrated report. On the other hand, we find that IR readability, listing in the Dow Jones Sustainability Index, and earnings management do not affect MDQ. Our results are robust to different statistical models. We expand on earlier empirical findings on IR disclosure quality and provide valuable insights for research, practice, and standard setting. 相似文献
8.
《Journal of World Business》2019,54(4):285-306
We draw on institutional isomorphism literature to develop a conceptual framework which uncovers how emerging market MNEs manage institutional tensions and complexity in corporate governance (CG) regulations within and across economic environments. Using a sample of 400 firm-year observations (2011–2015) from Nigeria, we show foreign directorship and cross-listing as significant avenues for governance isomorphism. MNEs employ these mechanisms to manage and reconcile foreign and Nigerian CG regulations whilst overcoming institutional weaknesses at home. Specifically, governance isomorphism leads to improvement of home country CG disclosures practices because of associated linkages with international CG systems through cross-listing and employment of multinational directors. 相似文献
9.
This study examines the relationship between initial public offer (IPO) corporate governance, IPO pricing and possible contextual relevance. A comprehensive inventory of IPO governance attributes is modelled. A positive association is reported between the inventory and IPO initial returns. This relationship is attenuated for IPOs where a diminished price relevance of governance structure is posited: smaller scale firms and/or those with alternative monitoring agents in place. Relevance appears modified and even supplanted by particular corporate priorities or the presence of other monitoring mechanisms. These contexts inform the motivation of key players regarding whether and how to act in response to the governance signal. 相似文献
10.
We examine how banks have complied with the Financial Accounting Standards Board's disclosure rules on Level 3 recurring fair value measurements. We document widespread noncompliance with the basic disclosure requirements. We also find that the noncompliant banks are smaller in size and are associated with lower audit quality, lower institutional ownership and less effective internal controls. Our results should be of use to regulators, auditors and audit committees in the United States, Australia and other countries for assessing the likelihood of noncompliance with fair value disclosure rules and improving the quality of fair value disclosures provided to investors. 相似文献