众创空间集聚的连续距离测度及影响因素分析

基于253家浙江省众创空间的微观数据，文章在运用连续距离的测度方法测算众创空间集聚水平的基础上，采用零膨胀负二项回归等方法实证分析众创空间集聚的影响机制。研究发现，众创空间的地理分布存在显著的区域差异，主要分布在杭州和宁波市辖区，选址具有明显的集聚特征。回归结果显示，区域创新能力和生态环境均对众创空间的地理集聚具有促进作用，但两者之间存在明显的替代效应；尽管不能直接促进众创空间的集聚，政策引导与创新能力之间具有较显著的互补效应。据此，文章从培育创新能力和优化创新激励等方面提出了政策建议。     

State‐Dependent Forward Guidance and the Problem of Inconsistent Announcements

Forward guidance can be provided as an unconditional promise, i.e. commitment to a specific low policy rate. Alternatively, the promise may include an escape clause, i.e. a condition defining the state of the economy under which the central bank would not keep such a low rate and, instead, it would revert to setting policy under discretion. The escape clause can be expressed as a threshold in terms of a specific variable. The present paper shows that, when such a threshold is expressed in terms of an endogenous variable (e.g. output, inflation), there are cases where it becomes impossible for the central bank to act in a way that is consistent with its promise. Consistency imposes limits on the policy rate that can be set since reverting immediately to the optimal discretionary rate can be incompatible with exceeding the threshold.     

低山丘陵区高标准基本农田建设限制性因子识别与建设方向

[目的]识别低山丘陵区高标准基本农田建设的限制性因素。[方法]基于GIS平台,运用AHP-熵权法,以重庆市高标准基本农田建设的6个典型项目区为例,从田块禀赋、设施配套、投入产出水平、社会经济水平及生态环境等5方面选取15项指标,识别低山丘陵区高标准基本农田建设的限制性因素。[结果](1)低山丘陵区高标准基本农田建设限制性因素依次存在中低山缓坡区丘陵宽谷区河谷平坝区的趋势,且不同微地貌条件下的限制性因素存在一定差异。(2)从项目区评价分值来看,河谷平坝区耕地质量分值最高,为高标准基本农田重点建设区域;丘陵宽谷区建设条件与耕地质量较好,是高标准基本农田建设次重点区域;而中低山缓坡区限制性因子较多,高标准基本农田建设适宜性较差。(3)文章研究的AHP-熵权法可以适用于其他地貌类型单元下高标准基本农田建设限制性因素识别研究。[结论]因地制宜,科学合理安排低山丘陵区微地貌类型下的高标准基本农田建设内容与整治任务。     

Information leakage of ADRs Prior to company issued guidance

We examine whether the degree of selective disclosure (as measured by information leakage prior to managerial earnings guidance) of foreign firms with ADRs is different from that of U.S. firms. We find that there is no variation of leakage before earning guidance between ADRs and U.S. firms. This result is consistent with the prediction that, despite being exempt from Regulation FD, ADRs have sufficient incentives to avoid selective disclosure even without the regulatory enforcement. In addition, we attempt to determine whether the variation in selective disclosure among the foreign firms with ADRs is conditioned on the respective home country transparency and governance standards. We find that country-specific characteristics, such as corruption perception, economic freedom and the legal system origin, explain the variation in information leakage of ADRs.     

资源型产业升级的创新驱动研究--以中西部地区为例

新的结构发展期,加快资源型产业升级对经济可持续和高质量发展至关重要。将可耗竭资源因素引入有关产业结构和技术创新的理论模型中,分析技术创新对资源型产业转型升级的作用机理。将地区产业划分为资源型产业和创新型产业,借助夹角余弦的思想构建资源型产业升级的动态指标,利用2005-2016年间中西部地区17个省、市、自治区(西藏除外)面板数据进行计量分析。结果显示:技术创新是资源型产业升级的内生驱动力,而政府的调节效应却因资源型产业发展阶段的不同而不同。为此,需根据资源型产业的发展阶段,制定适宜的转型升级策略。对处于成熟期的资源型产业,宜借助政府的政策引导和调节作用,激励企业向非资源型产业发展。对处于衰竭期的资源型产业,则要更加注重创新技术的培育和应用转化。     

Management Guidance Pre‐ and Post‐Restatement

We examine whether the quality of restating firms’ management guidance differs in periods before and after restatement announcements. While characteristics of restating firms and the consequences of restatement have been a central topic in accounting and auditing research, the quality of management guidance around restatements is less well understood. We consider two competing characterizations of the link between management forecast accuracy and bias and restatement (an event that tends to signal poor financial controls): “Forecast–Opportunism Explanation” and “Forecast–Ability Explanation”. Under the Forecast–Opportunism Explanation, pre‐restatement weaknesses in financial controls enable managers to manipulate earnings toward forecasts and to meet or exceed opportunistically biased forecasts, and the post‐restatement strengthening of financial controls constrains opportunistic behavior. Under the Forecast–Ability Explanation, pre‐restatement weaknesses in financial controls impede managers’ ability to issue accurate forecasts, and post‐restatement improvements remove impediments so that the accuracy of forecasts improves; forecast bias remains unaffected. Evidence indicates that before a restatement, restating firms’ forecasts are more accurate and relatively more downwardly biased than control firms’ forecasts. Post‐restatement, restating firms have less accurate and less downwardly biased management guidance. Our overall results are consistent with the Forecast–Opportunism Explanation.     

语音指导查询与数据自动传输方法

我国电子商务刚刚起步,应根据我国电子商务发展的现状,结合发达国家的先进经验,对相应的网上交易涉税问题尽早给予解决。电子商务的商品交易方式、支付方式等都与传统的方式有着很大的不同,这就给税收制度带来了挑战。本文将对电子商务所涉及的税收问题作一论述。     

论上市公司适度派现政策的选择

上市公司在其理财决策中,股利决策始终占有重要位置。这是因为公司采取的股利政策,尤其是派现政策,既关系到股东的经济利益,又关系到企业的未来发展。选择适度的派现政策,与公司的未来发展相均衡,是实现企业价值最大化目标最好途径     

研究生就业观的调查与思考——以西安电子科技大学为例

研究生就业竞争日趋激烈,就业工作面临严峻挑战。就业观是研究生就业的基本导向。调研发现研究生在择业过程中心态积极、地域选择理性、单位选择多元、薪资期望偏高、个人主义倾向严重,同时创业意识淡薄,期望深入有效的就业指导。因此,就业工作中应进一步通过思想政治教育、精细化的就业指导服务、开设创新创业教育和做好信息服务体系建设,帮助研究生树立高远的职业理想、建立合理的就业期望、搭建良好的就业平台,提升研究生就业满意度。     

高校职业指导改革探索与实践——以广州工商学院为例

文章针对目前高校职业指导存在的问题与不足,对高校职业指导提出了若干改革思路,并在广州工商学院进行改革实验。通过探索与实践,取得了良好效果,优化了职业指导教学模式,推进了职业指导工作的改革与创新。