“倒挂型”土地利用总体规划的耕地保护效果评价

研究目的:揭示"倒挂型"土地利用总体规划与耕地保护效果之间的关系,以期为国土空间规划的编制提供参考。研究方法:倾向值匹配法。研究结果:(1)耕地"倒挂型"规划对耕地面积净变化的影响具有统计显著性,2006—2008年,耕保指标"倒挂型"规划使耕地面积净变化量平均减少2.270万hm2;(2)2010—2016年,耕保指标"倒挂型"规划使耕地面积净变化量平均减少0.496万hm2;(3)建设用地"倒挂型"规划对耕地面积净变化量并无显著影响。研究结论:在省级政府耕地保护责任目标考核的制度环境下,耕地"倒挂型"规划对地方政府形成一定压力,促使各级政府采取措施加以应对,从而使得"倒挂型"规划在一定程度上降低了耕地净减少量。     

Value Relevance of Comprehensive Income for the Canadian Market*

The value relevance of comprehensive income (CI) compared to net income (NI) remains unresolved. We look at this issue in the Canadian market, using association methods to determine the value relevance of reporting CI and other comprehensive income (OCI) components for stock prices and returns. The sample consists of all the firms in the S&P/TSX Composite Index that prepared their financial statements according to Canadian standards or International Financial Reporting Standards (IFRS) over the 2008–2016 period. Although we find no evidence that CI is more value relevant than NI for stock prices and returns, we note that some OCI components are incrementally value relevant beyond NI for both amounts. In addition, financial services firms differ from other companies in terms of the relationships between some of their OCI components and prices or returns, with such firms even driving some relationships. Relationships between OCI components and prices or returns are also affected when data from the financial crisis period are excluded, with some relationships even changing after IFRS adoption. These results inform Canadian standard setters and financial statement users that OCI components are decision useful for the Canadian market.     

Pursuing your leader development: Lessons from 101 executives

To lead effectively in a VUCA (i.e., volatile, uncertain, complex, and ambiguous) environment, leaders must quickly and continuously acquire new skills. However, formal development opportunities aren’t nearly enough to support the ongoing skill development leaders need to manage the level of complexity and change they are facing. Instead, leaders must take ownership of their own development. In this paper, we describe a straightforward, four-step process that leaders can implement to pursue their individualized development through leader development planning. Specifically, we walk leaders through the evidence-based steps of creating their unique leader development plan (LDP), including (1) identifying their leadership strengths and weaknesses, (2) setting effective leader development goals, (3) designing SMART strategies, and (4) reflecting, refining, and realigning their plan. Throughout the article, we detail positive examples as well as common pitfalls that we observed from our work supporting 101 mid- to senior-level leaders in designing their LDPs. Our purpose in doing so is to provide tools and examples to enable leaders at all levels to drive their development at their own pace.     

Target‐Setting,Pay for Performance,and Quality Improvement: A Case Study of Ontario Hospitals’ Quality‐Improvement Plans

This study examines whether difficult targets and quality indicators in executives' pay‐for‐performance (P4P) plans affect performance. The impact of target‐setting and P4P plans on quality improvement in the public sector is unclear. The Ontario government initiated the Quality Improvement Plan (QIP), which requires hospitals to set targets for quality indicators annually and link executive pay to target achievement since 2011. Analyzing Health Quality Ontario's database and hospitals' 2012–2013 QIPs, this study shows greater quality improvement in hospitals with difficult targets than hospitals with easy targets or without assigned targets; however, the positive impact disappears for high‐performance hospitals relative to their peers. We find no significant effect of the use of quality indicators in executives' P4P plans on quality improvement. Copyright © 2018 ASAC. Published by John Wiley & Sons, Ltd.     

一种基于无线电环境地图的路由优化机制

设计认知无线网络路由算法时，需要兼顾主用户保护与路由性能两个方面。为了提高认知无线网络中次用户之间路由的端到端性能，提出了基于无线电环境地图的路由优化机制，该机制中无线电环境地图能够为次用户提供主用户保护有关的无线电环境数据。首先，无线电环境地图根据次用户的数据请求将各授权频段的可用概率与功率控制相关信息反馈到该次用户；其次，次用户可以计算出与上一跳次用户之间的链路稳定性以及传输时延；最后，目的次用户通过计算每条路由的端到端吞吐量的期望值，然后选取期望值最大的一条路由。仿真结果表明，该路由机制在平均分组投递率、平均端到端吞吐量、平均端到端时延方面均优于对比路由算法。     

从裁判型国家的演化看有为政府的济民功能及防蜕约束

新结构经济学中有为政府实际上对应了一种裁判型国家。裁判型国家根本上把国家视为服务于所有成员的公共性社会机构，从而具有善的性质；正是为了发挥善的行为，人们往往赋予这种国家及其政府相当大的权力。但在现实世界中，那些掌握公权力的代理人往往会为了个人目标和利益而滥用组织手段，从而导致裁判型国家及其政府的功能发生蜕变。从这个意义上说，任何承担积极功能的有为政府都不能是无限政府，而必须在一套相对成熟和完善的规范和监督体系下运作。     

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。     

Personalized goal-based investing via multi-stage stochastic goal programming

In this paper, we propose a goal-based investment model that is suitable for personalized wealth management. The model only requires a few intuitive inputs such as size of wealth, investment amount, and consumption goals from individual investors. In particular, a priority level can be assigned to each consumption goal and the model provides a holistic solution based on a sequential approach starting with the highest priority. This allows strict prioritization by maximizing the probability of achieving higher priority goals that are not affected by goals with lower priorities. Furthermore, the proposed model is formulated as a linear program that efficiently finds the optimal financial plan. With its simplicity, flexibility, and computational efficiency, the proposed goal-based investment model provides a new framework for automated investment management services.     

Cost savings from trajectory deviations in the European air space

Air transport deregulation has lead to an increase of air traffic, together with a reduction of air fares. Air fare reduction has narrowed operational margins of airlines, bringing financial and employment instability. This has brought airlines to pay increasing attention to flying costs reduction. Two important components of flying costs airlines can try to cut modifying the planned flight are en route charges and operational costs. We rely on Demand Data Repository (DDR2) data to calculate deviations from planned flight trajectories to analyse the extent to what airlines try to cut operational costs making shorter flights than planned if possible, and cut en route charges providing a planned flight with lower en route charges than the planned flight. Our findings show that there is no generalised strategy among airlines to reduce en-route charges asking for deviations of the planned route. On the other hand, airlines are achieving savings of operational costs regularly. Higher savings per nautical mile are obtained in night flights, with longer planned distance and operated by low cost carriers.     

面向规划管理的国外国家公园监测体系研究及启示——以美国、加拿大、英国为例

监测对于国家公园的科学保护管理与规划具有重要意义。中国正处于国家公园体制建设初期，有必要深入研究如何建立国家公园监测体系。以近20年来发展迅速的美国、加拿大和英国的国家公园监测体系为研究对象，基于文献调查和比较分析，从监测内容框架与指标、数据管理与转化、组织和保障3个方面梳理在各自资源与管理背景下国家公园监测体系的基本特点，并提取出面向规划管理的国家公园监测体系建设的16个基本要点，为我国提供借鉴和启示。