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1.
基于创造力成分等多维理论,构建以团队反馈寻求行为为中介变量,团队凝聚力为调节变量的被调节的中介效应模型,以期深入解释创新团队成就目标导向如何影响其团队科学创造力。基于129个理工科大学生科技创新团队数据,研究结果表明,团队学习目标导向和团队表现目标导向分别与团队科学创造力有显著的正向和负向关系;团队反馈寻求行为在团队成就目标导向与团队科学创造力间起部分中介作用;团队凝聚力负向调节团队反馈寻求行为与团队科学创造力间的关系,并弱化了团队成就目标导向通过团队反馈寻求行为对团队科学创造力的间接影响。结论对提高科技创新团队科学创造力有一定指导价值。 相似文献
2.
原始性创新是企业获得核心竞争力的关键,但当前对企业如何获得原始性创新的研究严重不足。为此,以我国环渤海经济带179家高技术企业为样本,从组织遗忘和即兴角度研究原始性创新形成问题,并进一步分析环境动态性在组织遗忘和原始性创新间的作用。结果发现:组织遗忘和组织即兴对原始性创新具有积极效应;组织即兴在组织遗忘和原始性创新间发挥着部分中介作用;环境动态性对组织遗忘和原始性创新的关系具有正向调节效应。 相似文献
3.
Daniel Bens Sterling Huang Liang Tan Wan Wongsunwai 《Contemporary Accounting Research》2020,37(4):2472-2500
We exploit an influential 1991 Delaware court ruling to examine simultaneously two types of conservatism that play important roles in resolving creditor–owner agency conflicts: contracting conservatism and reporting conservatism. The ruling expanded managerial fiduciary duties in favor of creditors for Delaware-incorporated firms in the vicinity of insolvency. In those firms, following the ruling, debt contracts are less likely to include conservative adjustments to accounting numbers used for covenant compliance (i.e., contracting conservatism decreases), while public financial reporting becomes more conservative (i.e., reporting conservatism increases). The decrease in contracting conservatism is concentrated in firms that exhibit a greater increase in reporting conservatism, suggesting that reporting conservatism is more cost-effective in resolving agency conflicts. In addition, the substitution effect is more pronounced in firms facing greater business uncertainty and firms with greater board independence. 相似文献
4.
We price an American floating strike lookback option under the Black–Scholes model with a hypothetic static hedging portfolio (HSHP) composed of nontradable European options. Our approach is more efficient than the tree methods because recalculating the option prices is much quicker. Applying put–call duality to an HSHP yields a tradable semistatic hedging portfolio (SSHP). Numerical results indicate that an SSHP has better hedging performance than a delta-hedged portfolio. Finally, we investigate the model risk for SSHP under a stochastic volatility assumption and find that the model risk is related to the correlation between asset price and volatility. 相似文献
5.
国家级新区是国家区域空间生产策略的体现,新时期高质量发展对其空间优化提出新要求.基于产城融合、区域协同与双效提升的高质量发展目标体系,构建国家级新区空间优化效果—效率双评价四分图模型,比较分析浦东、滨海等6个国家级新区2011~2017年空间优化水平.研究发现:(1)6个国家级新区空间优化水平整体呈现马太效应,低效果—低效率的新区间差距呈扩大趋势.(2)国家级新区空间优化水平存在南高北低的区域差异,南部4个新区中,2010年前成立的新区空间优化水平更高.(3)国家级新区空间优化效果与效率总体均值呈现类雁形与"乀"形变化.从以动态评价赋能精准施策、以绿色创新推动产城融合、以开放协调带动新区合作、以双效提升引导差异化发展等方面提出国家级新区空间优化的建议. 相似文献
6.
The paper presents a new methodology, based on tensor decomposition, to map dynamic trade networks and to assess its strength in forecasting economic fluctuations at different periods of time in Asia. Using the monthly merchandise import and export data across 33 Asian economies, together with the US, EU and UK, we detect the community structure of the evolving network and we identify clusters and central nodes inside each of them. Our findings show that data are well represented by two communities, in which People's Republic of China and Japan play the major role. We then analyze the synchronisation between GDP growth and trade. Furthermore we apply our model to the prediction of economic fluctuations. Our findings show that the model leads to an increase in predictive accuracy, as higher order interactions between countries are taken into account. 相似文献
7.
刑事涉财产执行程序因采取移送执行模式而被误认为不存在申请执行人,使得刑事涉财产执行程序及其衍生的案外人权益救济程序过分依赖执行法院的职权主义。在刑事附带民事诉讼裁判、追缴或责令退赔违法所得并返还被害人判项、责令被免予刑事处罚的被告人赔偿被害人损失判项的执行程序中,案外人权益救济程序原则上应以被害人为申请执行人,并参照适用民事强制执行程序中的案外人权益救济制度。其他刑事涉财产执行程序应以检察机关为申请执行人。除非出现被执行人逃避执行或者案外人对执行标的提出排除执行请求等特殊情形,作为申请执行人的检察机关通常无须现实参加执行程序。 相似文献
8.
U.S. multinational corporations increasingly use intra-firm, cross-border research collaboration to disperse R&D across different countries. This paper investigates the implications of such collaboration on the abilities of firms to garner benefits from R&D tax incentives. We find that the association between R&D intensity and tax incentives is three to five times larger when firms have extensive cross-border collaboration connected to a country. We also find that the effect is stronger when local intellectual property protection is weaker and when local innovation resources are higher. Our results suggest that cross-border collaboration helps firms achieve more tax-efficient R&D investments both by reducing the nontax frictions posed by weak intellectual property protection and by increasing the nontax benefits of foreign R&D. 相似文献
9.
Using an extended LHARG model proposed by Majewski et al. (2015, J Econ, 187, 521–531), we derive the closed-form pricing formulas for both the Chicago Board Options Exchange VIX term structure and VIX futures with different maturities. Our empirical results suggest that the quarterly and yearly components of lagged realized volatility should be added into the model to capture the long-term volatility dynamics. By using the realized volatility based on high-frequency data, the proposed model provides superior pricing performance compared with the classic Heston–Nandi GARCH model under a variance-dependent pricing kernel, both in-sample and out-of-sample. The improvement is more pronounced during high volatility periods. 相似文献
10.