Adverse effect of social media on generation Z user's behavior: Government information support as a moderating variable

Social media emerged as a primary source of information among young users, but its severe effect on mental state due to information overload, still an area of concern for the researchers. Generation Z users' addiction to the mobile phone/gadgets is increasing with a rise in social media and consequently their behavioral outcomes have transformed completely. Nowadays behavioral issues including stress, fatigue, ‘fear of missing out’ and ‘phubbing’, anxiety etc. rising each day but the relationship among these issues and information overload is less examined. The social media users are unable to filter the trustworthy information due to its enormous size and thus role of information support from government becomes essential. The current study extends the S-O-R theory exploring relationship between the stimulus of enormous information on the responses generated among the Generation Z such as social media fatigue, ‘fear of missing out’, ‘phubbing’ and anxiety. The findings from a sample of 319 users belonging to Generation Z suggest that social media platforms need to understand user's compulsive usage that is resulting into fatigue and consequently anxiety. The role of government information support on reducing fatigue and anxiety is found to be positive. The relationship between ‘fear of missing out’, ‘phubbing’ and anxiety is found significant and shows presence of partial mediation. The study offers significant theoretical and practical implications. It is significant for the service providers and social media platforms to advance interfaces with minimum fatigue for the users and offers information support to the users to reduce stress caused by information load.     

数字经济时代会计变革及对策

随着数字经济时代的来临，以人工智能技术为代表的现代信息技术越来越多地应用到会计工作中，会计工作将进入数字会计时代，向共享会计、管理会计、智能会计发展。为了适应数字经济带来的变化，会计机构要成为企业的“数据中心”，发挥管理和服务职能。会计人员要积极学习现代信息技术和管理知识，实现由核算型向管理型转型。     

Effects of price sorting display on extreme option choice aversion: The role of ease of comparison in multiple option displays

Due to the popularity of online travel agency (OTA) booking platforms, OTAs display diverse information, including features of products, on their websites. Based on choice architecture literature, this study aimed to examine the effect of product quality and price sorting (vs. non-sorting) on extreme option choice aversion and identify the moderating effect of displays that made it difficult to read information. The results of a series of four experimental studies (total n = 2838 online panel members) demonstrated that the tendency to choose the non-extreme or middle-attributed options was stronger when quality and price were displayed sorted (vs. non-sorted). It was theorized that easy comparison of multiple options leads to decision-making. The positive effect of quality and price sorting on extreme option choice aversion was significantly reduced when customers had difficulty reading the displayed information.     

考虑声誉效应的科技服务业与制造企业合作创新行为策略分析

采用博弈论的方法，考虑声誉效应对博弈双方效用、策略的影响，建立信号博弈模型，并分析精炼贝叶斯均衡，证明声誉水平、对声誉的态度以及技术市场价值的高低是影响建立合作关系的重要因素。探讨双方建立合作关系的行为策略，提出实现合作达成双赢的建议。     

基于GIS和RS的蓄滞洪区和谐发展的技术路线

应用遥感与地理信息系统技术构建基于GIS模型的蓄滞洪区空间数据库,对蓄滞洪区内的基础地理数据进行存储、管理,并对空间数据进行可视化和空间分析等操作;运用RS技术对蓄滞洪区内的土地利用、生态环境变化等情况进行动态监测,建立蓄滞洪区发展指标体系;探求蓄滞洪区的和谐发展模式,为蓄滞洪区的可持续发展提供科学依据。     

Herding behaviour and the declining value relevance of accounting information: evidence from an emerging stock market

This article sheds light on the underlying mechanisms behind the changes in the value relevance of accounting information in the Karachi Stock Exchange (KSE) during the 1999–2010 period. We find that neither changes in earnings quality nor the earnings lack of timeliness hypothesis can explain the decline in the value relevance of accounting information in the KSE. Based on the stylized facts associated with the growth of the KSE and the broader economics literature, we argue that the reduction in the explanatory power of accounting information vis-à-vis stock returns was caused by herding behaviour. Empirical estimates from state-space model of herding behaviour confirm the existence of herding, and we find that the value relevance of accounting information is significantly lower in periods characterized by herding behaviour. This article is also amongst the first attempts to empirically demonstrate that an expansionary monetary policy and increases in foreign portfolio investment lead to increased levels of herding.     

中国土地信息学30年发展研究

研究目的:明确土地信息学核心研究内容和学科地位,系统总结1980—2017年中国土地信息学研究的重要进展,划分土地信息学发展的主要阶段及各个阶段重要成果,指出土地信息学未来研究的方向和重点。研究方法:理论归纳法和文献计量法。研究结果:土地信息学是以权籍为核心、土地信息为对象,研究土地信息获取、分析、处理、存储与表达的理论、方法与技术的一门学科,服务于土地调查、评价、规划、利用、整治和保护等信息共享与决策支持。中国土地信息学发展可划分为起步阶段(1980—1995年)、关键技术应用阶段(1996—2006年)与稳步加速发展阶段(2007—2017年)三个阶段。研究结论:未来土地信息学应树立大权籍观,围绕权籍信息采集、管理、分析、表达、安全、标准等问题,研究快速、高效、精准的多元土地信息获取技术;研究土地信息的标准化、安全组织、数据交换和共享管理机制和技术;开展土地信息数据的深度挖掘分析、综合表达、集成应用技术,以及大数据、云计算、人工智能在土地信息学中的应用技术等。     

The daughter effect: do CEOs with daughters hire more women to their board?

Using a sample of S&P 100 firms, we find that CEOs with a daughter are more likely to hire new women to their board of directors than CEOs without a daughter. Our results provide additional evidence that parents’ attitudes and actions are affected by the gender of their children and that the effect is strong enough to influence important decisions at large corporations.     

Winning us with trifles: Adverse selection in the use of philanthropy as insurance

Research Summary: We study the use of corporate philanthropy as a form of reputation insurance, developing a formal model of such insurance to examine how the terms of insurance in equilibrium change under different assumptions about the firm and its stakeholders. We then test the predictions from this model in the U.S. petroleum industry and find that philanthropic donations offer insurance‐like benefits, but are also positively associated with subsequent oil spills—firms that give more, spill more—with this association being stronger for spills that are under firms’ control and in states with low civic capacity. These results are consistent with an adverse selection/moral hazard equilibrium and suggest that the use of philanthropy as reputation insurance may benefit firms at the cost of society. Managerial Summary: Firms that donate to social causes develop a reputation for being socially responsible, and are often given the benefit of doubt when negative information about them comes to light. But are philanthropic firms truly more responsible? We argue that firms that donate more may be more likely to do harm—those that expect to do harm later are likely to give more now, and those that know their reputation protects them may become less careful. Evidence from the U.S. petroleum industry is consistent with this argument, with firms that give more having more subsequent oil spills, but only the type of spills that are under the firm's control, and only in states where the firm faces weaker scrutiny.