房产税能否抑制实体经济"脱实向虚"——来自上海和重庆的经验分析

本文利用我国35个大中城市2006-2018年的平衡面板数据,基于上海和重庆在2011年实施的房产税试点政策,运用合成控制法检验房产税政策能否抑制实体经济"脱实向虚"发展的趋势.研究结果显示,房产税政策能够有效地遏制地区房地产业新增产值占GDP的比重的上升,促使实体企业回归主业,增加实体投资,实现促进实体经济朝着"脱虚返实"方向发展的作用.鉴于此,本文提出应加快推进房产税政策在全国范围内的实施,并在政府补贴、银行贷款等方面采取一系列配套措施鼓励实体企业进行更多的实体投资.     

Does an Audit Judgment Rule Increase or Decrease Auditors' Use of Innovative Audit Procedures?

The current audit environment encourages auditors to conduct defensive auditing procedures in lieu of using new, innovative, and potentially more effective audit procedures, due to concerns these procedures may be second-guessed in litigation or by audit inspectors such as the PCAOB. As a result, auditors may prefer traditional “generally accepted” procedures over innovative procedures that are potentially more effective. We test recent proposals that an Audit Judgment Rule (AJR) encourages the use of innovative, and potentially more effective, audit procedures analogous to the similar Business Judgment Rule that affords legal protections to corporate directors. Under an AJR, litigators or audit inspectors could not second-guess auditor judgments, even if they perceive that alternate judgments would have ordinarily been reached, provided the auditor's judgment was made in good faith and in a rigorous manner. However, the AJR's requirements that auditors must defend the rigor of their innovative judgments could potentially backfire and lead auditors to select more traditional procedures. Under the framework of goal activation theory, we conduct an experiment with audit managers and seniors and find that an AJR makes auditors less likely to select innovative audit procedures, particularly when audit risk is high. They do so despite believing the innovative procedures to be more effective than the traditional procedures. Findings from a supplementary experiment with experienced auditors further suggest that national office affirmation of the reasonableness of the procedures does not help overcome this effect. Overall, our findings suggest that an AJR may have the unintended consequence of further increasing auditors' focus on more traditional, and potentially less effective, audit procedures.     

Workplace incivility and work engagement: The mediating role of job insecurity and the moderating role of self-perceived employability

Drawing upon the job demand–resource model and the theory of existence, relatedness, and growth needs, we established and checked a model that connects workplace incivility to employee work engagement (i.e., vigor, dedication, and absorption) through job insecurity. Furthermore, we propose and test self-perceived employability as the boundary condition of this connection. The conclusions of two substudies with time-delay design provided evidence to support theoretical models. Specifically, the conclusions of both studies show that workplace incivility has negative impacts on work engagement (i.e., vigor, dedication, and absorption) through job insecurity. The results of Study 2 show that self-perceived employability not only weakens the negative influences of job insecurity on work engagement (i.e., vigor, dedication, and absorption) but also moderates the mediating roles of job insecurity in the relationships between workplace incivility and work engagement (i.e., vigor, dedication, and absorption). The theoretical and practical implications and limitations are discussed based on the conclusions of the two substudies.     

‘Does it Really Affect Me?’ Tourism Destination Narratives,Destination Image,and the Intention to Visit: Examining the Moderating Effect of Narrative Transportation

The extent to which tourism destination marketing narratives with different themes influence readers by imaginatively ‘transporting’ them is quite varied. This study investigates the different degrees of influence such narratives have on destination image and the intention to visit, exploring how the intensity of readers' experiences of being transported by narratives with different themes can influence their intention to visit the places described. Our results reveal the extent to which different narrative themes affect destination image and significantly influence readers' intention to visit. The extent to which narratives with different themes make readers feel transported also has a significant moderating effect on their intention to visit. Copyright © 2015 John Wiley & Sons, Ltd.     

关于构建节约型消费模式的思考

本文界定了节约型消费的内涵并分析了其特点;论证了倡导节约型消费的战略性意义;分析了中国不合理的消费方式及其存在的原因;并对构建节约型消费模式进行了初步探讨。     

纳米氧化锌制备技术与工业生产

介绍了国内外纳米氧化锌制备技术的研究进展.通过对国内外制备技术和生产现状的比较,提出以尿素为沉淀剂,以硝酸锌为含锌原料,采用均匀沉淀法制备纳米ZnO的工艺路线,研究了相关的工艺过程及反应条件、反应产物的过滤洗涤和纳米ZnO的煅烧,对存在的问题和今后的研究方向进行了讨论.     

电离层闪烁对跟踪测量的影响分析及规避策略

针对某南方卫星测控站测控信号频繁被干扰的情况展开研究。首先介绍国内外对电离层闪烁原理及监视预警方面的研究成果,然后分析电离层闪烁的时空效应原理,通过计算对比电离层强闪烁监测预报数据和卫星测控站的实时观测数据,发现电离层闪烁与卫星测控站跟踪测量信号的幅度、相位抖动以及接收机失锁之间的相关性,最后提出相应的规避策略,期望为后续测控设备的电离层闪烁防护预警研究提供一定的借鉴和参考。     

我国医药零售企业国际比较与对策研究

随着我国加入WTO及世界经济一体化 ,我国在医药流通领域的管制将于 2 0 0 5年放开。以我国医药零售业的代表企业———深圳一致药业股份有限公司、上海华氏大药房有限公司为例同世界巨头———CVS和Walgreen在企业的发展历史、赢利模式、绩效评价指标分析等方面做横向比较 ,找出我国医药零售企业和世界巨头的差距 ,在此基础上才能从产业组织结构优化的角度制定出相应的措施     

Performance of Foreign and Global Mutual Funds: The Role of Security Selection,Region‐Shifting,and Style‐Shifting Abilities

We examine the performance of U.S.‐based foreign and global funds after controlling for their regional and style exposure. We show that, on average, the total performance (TP) and security selection abilities of both foreign and global funds are significantly negative and exhibit short‐term predictability. Additionally, R² reflects funds’ security selection abilities, consistent with previous findings for domestic mutual funds. Investors can earn higher abnormal returns and TP in the short run by purchasing past winners with low R² than by purchasing past losers with high R². However, there is no evidence of predictability in the funds' region‐shifting and style‐shifting abilities.     

The Ethics of Counterfeiting in the Fashion Industry: Quality,Credence and Profit Issues

One of the greatest problems facing luxury goods firms in a globalizing market is that of counterfeiting. The purpose of this paper is to analyze the different types of counterfeiting that take place in thefashion industry and the ethical issues raised. We argue that the problem partly lies in the industry itself. Copying of designs is endemic and condoned, which raises several ethical dilemmas in passing judgment on the practice of counterfeiting. We analyze the ethical issues in a number of different types of counterfeiting encountered in the fashion industry. We conclude with some observations on the general implications for ethics in intellectual property rights.