关系型交易对审计费用的影响——基于经营风险理论视角

关系型交易模式可能会在议价能力、关系专用性投资成本转换等方面加剧上市公司的经营风险,进而影响审计费用。已有研究主要集中于关系型交易对审计行为的影响,鲜有文献关注其中的作用机制。本文基于经营风险理论视角,选取2008~2017年沪深A股制造业上市公司的相关数据,实证分析了关系型交易对审计费用的影响,结果表明:关系型交易显著加剧了企业经营风险的集聚,进而提升审计费用,即经营风险在关系型交易对审计费用的影响中起到了中介作用。进一步研究,在区分了产权性质以及耐用品特征后,实证结果显示关系型交易与审计费用的正相关关系在非国有企业以及耐用品行业的企业中较为显著,为审计师进行合理审计定价提供了经验证据支持。     

机电产品节能领域技术性贸易措施通报评议情况分析

通过对2005年-2012年间中国参与技术性贸易措施通报评议中涉及机电产品节能领域相关情况进行整理、汇总和分析,为我国相关部门掌握发达国家设置的机电产品节能相关技术性贸易措施动态,研究其发展趋势以及制定相应的应对措施提供参考依据。     

制造企业如何从事件中提升创新质量——基于事件系统理论的企业成长案例研究

基于事件系统理论，应用探索性案例研究方法，以两家本土知名制造企业为纵向研究案例，揭示创新氛围、创新能力、创新开放度在创新质量提升中的作用，可为其它制造企业提供指导。研究发现：事件空间、事件强度影响制造企业创新能力，企业在被动性事件中通过利用性创新能力识别创新机会，在主动性事件中通过探索性创新能力获取创新机会和资源；创新氛围有助于促进利用性创新能力向探索性创新能力转变，创新开放度有助于提升主动性事件对创新质量的促进效果；在制造企业成长历程中，被动性事件和主动性事件的交互作用形成创新质量提升的正反馈，被动事件变少、主动事件变多，创新质量得以提升。研究结论对中国本土制造企业如何在复杂动态的事件环境中进行创新管理、促进创新质量提升具有一定实践启示。     

影视旅游者及其产生条件的探讨

本文提出影视旅游者的概念有两种：一种是广义的概念，是指凡是旅游者与影视有关的事物或者参与体验与影视有关的活动的旅游地，在 一定条件下发生社会、经济、文化等关系的个人、家庭或者组织；另一种是狭义的概念，是指凡是通过影视作品吸引旅游者到旅游目的地，在一定条 件下发生社会、经济、文化等关系的个人、家庭或者组织。同时探讨了影视旅游者产生的条件，影视旅游者产生的条件分为客观条件和主观条件，其 中客观条件包括可支配收入水平、人口以及影视队伍数量、休闲时间以及其他，其他主要体现在影视基地和外景地的可进入性、旅游距离、旅游成 本、外界竞争等方面；主观条件主要是指影视旅游动机。     

新时期文明审计研究

文明审计是审计文化的重要组成部分,是审计文明的外在表现形式。文明审计是历史发展的产物,具有必然性、时代性和长期性。文明审计必须从建立责任机制、教育监督机制、约束机制和激励机制入手,树立文明审计理念和文明审计规范,促进审计干部文明审计,鼓励审计干部做文明审计模范。     

An Algorithm of Recommending Apposite ID Photos

This article proposes an algorithm to recommend apposite ID photos for users by judging the photo of which the facial expression is apposite or not as the ID photo. Microsoft’s Kinect sensor is used for taking photos. Parts of the face, such as eyes, nose, and mouth, are analyzed as explanatory variables for judging face expression. Some body coordinate information such as head and shoulders is used to trim the photos. Neural networks and support vector machines are employed and compared to our proposed method. To achieve accurate results, ten examinees including specialized staff are selected for taking ID photo used for training models. A series of experiments are conducted to examine the validity. As a result, the accuracy of neural networks is better than that of the support vector machine. Furthermore, we analyze and discuss the difference between system results and specialized staffs’ opinions.

     

Factors contributing to injury severity in work zone related crashes in New Zealand

Roadworks take place frequently on existing roads in New Zealand. The adverse effects of poor road conditions and reduced road width due to the presence of a work zone on the safety of road users and workers at the work zone have been a matter of concern. Several studies have been conducted to examine the risk factors contributing to the occurrence of road crashes in work zones in different countries. Slow-moving and stopped vehicles near work zones have been found to be the primary cause of crashes and casualties in the work zones. Excessive speed of passing traffic has also been recognized as a crucial factor contributing to work zone related crashes in New Zealand. This study examined the effect of possible risk factors contributing to severe injury and fatality in work zone related crashes in New Zealand. A multinomial logistic regression model was established to determine the association between crash severity and factors such as road environment, vehicle attributes, driver behavior, and crash circumstances, based on the information available on 453 road crashes during the period from 2008 to 2013. The results indicated that the time period, vehicle involvement, and presence of vulnerable road users were the factors that determined the crash severity in work zones. This implies that improvements are required in traffic control and management measures in work zones to enhance road safety in the long run.     

The mediating effects of interfirm business process integration and joint teamwork on firm performance in supply chains

This paper empirically examines the influences of strategic interdependence and resource complementarity on operational performance and relational performance of Chinese suppliers based on the resource-based view and resource dependence theory. In particular, it analyses the mediating effects of interfirm business process integration and joint teamwork. We apply structural equation modeling to analyze the survey data collected from logistics and supply chain managers, and derive the best model with theoretical foundation and statistical significance. As a result, our work has identified the mediating effects of interfirm business process integration and joint teamwork, and validated the assertion that strategic interdependence and resource complementarity as supply chain resources are fundamental to firm performance. It is stressed that resource capitalization requires interfirm business process integration and joint teamwork to realize the value of supply chain resources. The findings not only contribute to research on interfirm resources and performance, but also have practical implications for operations and supply chain management.     

制度跃迁视角下知识产权审判专门化与企业创新

企业创新离不开制度支持,但现有关于制度影响企业创新的研究主要基于组织合法性理论,并以静态的制度框架为出发点。从诺思制度变迁理论视角,探讨动态的制度变迁环境如何影响企业创新,以2014年中国知识产权审判专门化改革为背景事件,构建准自然实验,研究发现：改革所建立的知识产权法院是制度变迁过程中一次典型的制度跃迁,对于企业创新绩效具有显著提升作用;在异质性检验中发现,知识产权法院的建立显著增加民营企业和高科技企业的实质性创新成果,北京知识产权法院的建立对于企业创新绩效的提升作用更显著;在机制检验中发现,知识产权法院的建立能够缓解企业融资约束,增强企业创新意愿,从而提升企业创新绩效。从诺思制度变迁理论视角解读中国从法制到法治建设的制度变迁过程及其影响,为推进国家治理体系和治理能力现代化提供参考。     

高铁开通提高了中国城市经济增长质量吗?——基于劳动力流动视角的解释

中国经济正处于高速增长阶段转向高质量发展阶段的关键时间窗口,提升城市经济增长质量至关重要.将高铁开通作为一项准自然实验,以2003-2019年中国286个地级及以上城市作为研究样本,实证检验高铁开通对中国城市经济增长质量的影响效应和作用机制.理论分析表明,高铁开通主要通过改善劳动力的空间配置效率、降低劳动力流动成本这两个方面影响城市经济增长质量.实证研究发现,高铁开通能够促进中国城市经济增长质量提升,且这种促进作用具有持续性.进一步地,高铁开通带来的持续性影响对中部地区城市经济增长质量表现出不断扩大的正向影响,但对东部地区城市表现出波动影响.从城市特征来看,高铁开通对中小规模城市、非城市群城市经济增长质量具有更显著的促进作用.机制检验证明,高铁开通主要通过劳动力流动对城市经济增长质量产生积极影响,且高技能劳动力流动带来的促进作用要大于低技能劳动力流动带来的作用.