资源异质性农户的退耕还林受偿意愿及其影响因素研究——基于云南省2个县退耕还林的调研数据

生态补偿是激励农户参与退耕还林工程的有效手段,农户作为生态补偿的主要利益相关者,评估其受偿意愿对制定完善生态补偿政策以及实现生态保护的有效性和可持续性都有重要的现实意义。本文基于云南省2个县23个村组204份退耕还林调研数据,采用条件价值法(CVM)和Tobit回归模型,分析农户参与退耕还林受偿意愿及其影响因素。在此基础上引入了分位数回归,进一步分析农户在不同分位点受偿意愿的差异。研究结果表明:新一轮退耕还林农户退耕受偿意愿为2353.4元/亩,补偿期限5年,约为现退耕还林补偿标准的1.5倍。农户的资源稟赋特征及主观认知是影响受偿意愿最主要因素,且在不同分位数上影响系数存在差异性。在补偿方式的选择上具有明显的年龄差异性,年龄大的农户更倾向于现金补偿,而年轻农户更倾向于政策补偿和技术培训。因此,在加强生态环境重要性以及政策宣传的同时,适当提高退耕还林补偿标准,促进补偿方式的多元化,根据农户资源稟赋的不同,实现补偿标准的差别化。     

职业延迟满足对员工过劳的影响研究——职业成长机会的调节作用

目前，员工过劳问题在我国企业发展中日益凸显，需要予以重视和解决。基于个体与组织互动角度，通过对338名企业员工的问卷调查分析职业延迟满足和职业成长机会对员工过劳的影响，并检验职业成长机会对职业延迟满足影响员工过劳的调节作用，结果表明：职业延迟满足的两个维度（工作延迟满足和职业生涯延迟满足）均对员工过劳有显著正向影响，而职业成长机会对员工过劳有显著负向影响；职业成长机会对职业延迟满足影响员工过劳具有负向调节作用，即职业成长机会越大，职业延迟满足与员工过劳的正向关系越弱。因此，企业管理者应合理引导和帮助员工做好职业生涯规划，为员工提供合适的多元化发展通道，以有效预防和缓解员工过劳。     

The role of top management team diversity in shaping the performance of business model innovation: a threshold effect

Business model innovation is one of the firm’s most important strategic decisions. Top management team (TMT), as the critical decision-makers, has essential influence upon such decisions. However, the role of TMT diversity in shaping the performance of business model innovation is less explored in the literature. Based on a sample dataset of 906 observations of small and medium enterprises from China Startups Stock Market during the period of 2009–2011, we find that TMT diversity exhibits a significant threshold effect on the relationship between business model innovation (in terms of novelty-centred and efficiency-centred business model) and firm performance. More specifically, when TMT functional diversity arrives at a certain level, the positive relationship between novelty-centred business model and firm performance becomes more pronounced. On the other hand, the positive relationship between efficiency-centred business model innovation and firm performance will be more significant when TMT tenure diversity increases to a certain level.     

浅议CPA审计行业专门化问题

随着我国市场经济体制改革的不断完善,CPA审计行业所面临的社会环境也因此而产生了重大的变化。伴随着社会对审计人员的严格要求,审计人员的素质也在不断提高。当然,这对CPA这个行业无疑也产生了深深的影响,同时也对行业的专门化也起到了潜移默化的推动作用。因此在本文中,将会立足于注册会计师审计实务,通过具体分析行业专门化的竞争优势和目前的发展趋势,讨论审计行业专门化可能带来的经济后果,并且与多个上市公司的案例相结合,运用案例分析法、经验总结法、描述分析法等方法合理透彻地剖析出目前CPA审计行业所存在的问题,以及对已经存在的问题作出具体解决方案。     

How the Internet Promotes China's Exports: A Firm‐level Perspective

The development of information and communications technology (ICT), particularly the Internet, has reduced trade costs. However, it remains unclear whether these reduced costs are reflected in the “extensive margins” of firms’ exports (which refer to the probability of firms exporting) or the “intensive margins” (which refer to the value of firms’ export). To test this, we used the concepts of information cost and binary margins, an augmented trade model of firm heterogeneity, a two‐stage Heckman estimation, and data from the World Bank Enterprise Survey of Chinese firms in 2012. The results revealed that reduced trade costs from the use of ICT were positively related to extensive margins but that the connection with intensive margins was not significant. The results lead to the conclusion that reduced information costs related to a firm's exporting behavior were primarily reflected in variable trade costs. This study offers theoretical and empirical evidence for China's policies towards the Internet, which are relevant for the export of manufactured goods. The government should encourage the use of ICT to enhance firms’ export opportunities while facing current trade policy uncertainty.     

咸阳城区表层土壤重金属污染特征及生态健康风险评价

在咸阳市区采集表层土壤样品60个,包括交通主干道路两侧、城市公园、住宅小区、工矿企业周边区域4类典型功能区。采用原子吸收分光光度法测定土壤样品中Cr(铬)、Cu(铜)、Ni(镍)、Pb(铅)、Zn(锌)5种重金属的含量,运用污染指数评价法、潜在生态风险指数法对土壤重金属的污染现状及风险进行评价。结果表明:(1)咸阳市土壤中Cr、Cu、Ni、Pb、Zn 5种重金属的平均含量分别为65.11、26.91、29.81、38.26、90.94mg/kg,均超过陕西省土壤重金属元素背景值;不同城市功能区土壤重金属含量水平具有明显的差异。(2)从土壤重金属单因子污染指数来看,除重金属Pb在城市公园为中度污染外,其余元素在不同功能区及整个咸阳市均为轻度污染;从土壤重金属综合污染指数来看,不论是咸阳市还是不同功能区,其土壤环境质量等级均属于轻污染。(3)不论是综合潜在生态风险还是单个重金属元素潜在生态风险,咸阳市及不同功能区都属于低生态风险水平,且重金属Pb对综合潜在生态风险的贡献率最大(37.56%)。(4)5种重金属(Cr、Cu、Ni、Pb、Zn)对儿童和成人的非致癌风险均很小;人体(儿童和成人)暴露土壤中,Ni的综合致癌风险在可接受范围内,但明显高于下限值,而Cr的综合致癌风险则是显著的;人体(儿童和成人)暴露土壤重金属而产生的非致癌风险和致癌风险的主要途径是直接摄入和皮肤接触。     

Blending package shape with the gender dimension of brand image: How and why?

We investigate the congruence of brand image and package shape on product preferences, the moderating role of a creative mindset, and the underlying processes. Across four studies, we show that consumers generally prefer products with curved-shaped (versus angular-shaped) packaging for a “feminine” brand and prefer products with angular-shaped (versus curved-shaped) packaging for a “masculine” brand (Study 1a). This effect is mediated by the perceived congruence between brand image and package shape (Study 1b). We further demonstrate that the congruence effect is reversed when consumers adopt a creative (versus less creative) mindset (Study 2), since a creative mindset leads consumers to perceive curved-shaped packaging as more congruent with a masculine (versus feminine) brand and angular-shaped packaging as more congruent with a feminine (versus masculine) brand (Study 3).     

内蒙古河套平原盐碱化土壤改良分区特点与对策

[目的]综合区划是进行盐碱地分类改良与利用的基础,对改善生态环境、合理利用土壤资源和支撑农业经济发展具有重要作用。[方法]基于河套平原地貌类型(山地、冲洪积平原、沙漠等),考虑盐碱土形成特点、灌区水利现状及改良方向等,并参考区域内7.2万hm~2耕地(共采集5 399个土壤样品)土壤背景值,根据科学性、适用性、可推广性、可操作性等相关原则进行了河套平原盐碱化土壤综合改良分区和相应改良对策制定。[结果]将河套平原盐碱化土壤改良划分为6个一级区和13个亚区。一级区包括河套倾斜平原灌淤土土壤盐碱化改良区、黄河—引黄总干(二黄河)两河间平地盐碱化土壤改良区、乌加河排水总干沟北侧黄灌盐碱化土壤改良区、河套平原北部狼山南侧洪积冲积平原盐碱化土壤改良区、乌拉山—黄河之间三湖河盐碱化土壤改良区、乌兰布和沙漠东边缘绿洲盐碱化土壤改良区。[结论]将河套平原盐碱地改良治理与利用有机结合,科学划定了分区,并在综合考虑区域水盐平衡基础上,明确了各亚区黄河水和井水配合利用、地下水位调控、改良措施组合的综合改良对策和利用方向,为河套平原盐碱化土壤分区改良提供了依据。     

预审制度在羁押性强制措施中的价值分析与制度构建

在"侦查中心主义"的影响下,侦查机关与检察机关强势主导了整个审前追诉程序,在以审判为中心的诉讼改革时代背景下,审判力量作为中立的裁判一方不该在羁押性强制措施的适用中出现缺位.预审制度在羁押性强制措施中通过审判来牵制侦诉机关滥用限制人身自由,也是以庭审为中心的诉讼制度改革的价值蕴含之一.预审制度在羁押性强制措施中的制度构建可以从适用范围、审查内容、运作模式、司法听证程序的引入等四个维度出发.     

高炉煤气在活性石灰回转窑中节能降耗的探讨

文章主要介绍活性石灰回转窑生产过程中,高炉煤气管网波动对生产的影响。通过增设稳压站平衡管网压力波动,稳定管网压力,增加低热值煤气用量,进而置换煤粉,降低产品能耗,保证生产稳定的使用效果。为业内通过利用低热值高炉煤气用量、降低能耗,稳定生产提供一些实践经验。