The key elements for being excellent teachers: a case study of Her-Herng Primary School

Quality & Quantity - This study intended to explore what the key elements of being excellent teachers are. Therefore, we engaged in two stages investigations. First, a questionnaire of analytic...     

Government debt and fiscal execution efficiency

Governments have used deficit policies in recent years, yet many still face fiscal debt problems. Thus, this research uses Range Directional Measure Dynamic Directional Distance Function model with negative data to explore the financial efficiency of local governments in Taiwan from 2011 to 2018. This article has three major contributions: (1) The research uses RDM Dynamic DDF model with negative data to solve the problem of negative values on input and output data and uses dynamic models to make up for the deficiencies of past research. (2) Due to the differences in regions, local governments have different fiscal budgets. Therefore, this article uses the Wilcoxon Test to explore the efficiency differences of local governments in different regions. (3) This article analyzes the impact of central subsidies and government deficits (debts) of local governments on fiscal efficiency, and discusses the efficiency of government fiscal execution. The results are as follows. (1) Seven counties and cities with the best efficiency, and seven local governments with poor efficiency. (2) The fiscal performances of outlying islands and eastern local governments are better than those of western local governments. (3) Kaohsiung City has the highest accumulated debt and Tainan City exhibits poor financial performance.     

The Benefit of Frequent Corporate Philanthropy

Applying behavioural economic theory, we argue that the frequency of philanthropic activity is important in determining corporate philanthropy's economic outcome. Using Chinese data from 2003 to 2016, we find that firms with more frequent philanthropic activities obtain more government subsidies than firms that only engage in one-off charitable donations. Firms with better corporate governance, such as higher management ownership and more independent directors, are more likely to adopt a strategy of frequent donation. Furthermore, firms are more likely to be frequent donors when management or local government officers have a long tenure. Our findings provide insight into the giving process and suggest that firms can maximize the benefit of corporate philanthropy if they strategically consider the donation frequency and donation amount simultaneously.     

价值共创引导乡村旅游价值链重构

［目的］通过充分发挥移动互联时代消费者对于价值链、创新链、产业链构建的作用，实现价值共创视角下乡村旅游价值链的重构，解决乡村旅游产业中消费者需求和产业供给不平衡不充分之间的矛盾，推动乡村旅游高效、有序、协调、综合发展。［方法］基于价值共创理论，通过文献研究法和系统论方法，探索性重构乡村旅游价值链。［结果］（1）价值共创引导下的乡村旅游价值链是由基本价值活动、辅助价值活动和价值共创活动共同组成，通过虚拟价值链和传统价值链的互动与融合，实现乡村旅游价值链的新价值创造。（2）价值共创活动是以虚拟价值链为基本特征，以“产消者”创新社区为表现形式，依托移动互联网时代的先进技术，创新性赋予旅游者产品生产者和旅游消费者的“产消者”双重属性，通过将消费者从传统价值链的幕后拉向幕前，实现乡村旅游价值链重构和价值增值。［结论］价值共创引导的乡村旅游价值链需要依托平台思维、共享思维和创新思维进行建设，以消费者需求为导向形成的价值链的开放和互动对于实现乡村旅游供给侧结构性改革具有重大意义。     

政府研发补贴促进企业创新了吗

政府补贴能否促进企业创新一直存在争议。与以往从资源视角探讨政府补贴与企业创新关系的研究不同，基于信号理论视角，以2012—2016年沪深A股非金融类上市公司为研究样本，通过剔除非研发补贴的噪音并控制样本自选择偏误，实证检验中国转型经济背景下，政府研发补贴对企业创新的微观政策效应，以及企业层面制度因素（产权性质）和区域层面制度因素（制度环境）对该效应的调节作用。研究发现，政府研发补贴释放的积极信号能够帮助企业获取外部创新资源，有效促进企业创新；相比于国有企业，政府研发补贴对非国有企业创新的激励效应更强；制度环境越好，政府研发补贴对企业创新的激励效应越强。研究理论丰富了科技创新政策有效性和信号理论相关研究。同时，研究发现，政府应继续加大对企业创新活动的补贴额度，不断深化所有制改革，为企业创新营造良好的外部制度环境；另外，企业还应充分发挥政府研发补贴信号的杠杆效应，拓宽外部创新资源获取渠道。     

Exchange Rate Pass-Through to Consumer Prices: The Increasing Role of Energy Prices

Open Economies Review - A number of researchers have found that the rate of exchange rate pass-through (ERPT) to domestic prices has declined substantially over the last few decades. We revisit...     

会计演化逻辑与发展趋势探究——基于数据、算法与算力的解析

数字经济时代,会计研究需要从信息思维转换为数据思维.在对传统会计发展研究简要归纳的基础上,本文从数据、算法与算力视角重构了会计信息系统;以应对不确定性为会计系统的目标起点,归纳了会计算法从确定性到不确定性的演化发展规律及其内在逻辑冲突,讨论了数据和算力提升对会计算法优化的必要性和可行性;最后文章指出,未来会计信息系统需要在新技术革命的引领下实现全面升级.本文研究为数字经济时代理解会计发展提供了新视角,为人们思考会计未来趋势提供了新启示.     

道路施工扬尘排放特征分析及控制措施

随着我国加大对于道路基础设施的建设,我国经济增长的同时也伴随着施工扬尘的产生,道路建设也成为造成当地空气质量问题的重要因素,扬尘扩散也对人类健康造成严重影响.目前的扬尘治理缺乏科学指导,浪费大量人力及财力资源.本文针对道路施工不同工序特征结合大气扩散理论,探究在道路建设中扬尘产生的影响因素及扩散机理,提出道路建设施工扬尘控制措施,有效抑制扬尘产生扩散,减少环境污染.     

北方县级海绵城市建设模式研究 ——以迁安海绵城市建设为例

我国北方缺水县级海绵城市建设的深入推进是实施海绵城市建设工作的重要内容,但目前我国北方缺水县级市的海绵城市建设工作还处于探索创新阶段.迁安依托海绵城市建设契机,在坚持政府主导、专家团队支持、社会资本运作、群众参与、发展区域产业优势等方面,首创了"一三一"模式,并取得了探索性经验,为其他北方缺水县级城市的海绵建设提供了有益启示和经验借鉴.