哈尔滨市快递自提点空间布局与影响因素研究

快递自提点作为解决物流"最后一公里"服务瓶颈问题的关键,逐渐成为地理学研究新的关注点.本文基于2020年3月哈尔滨市菜鸟驿站和邮政站点的POI数据,综合运用文本分析、数理统计等方法,分析哈尔滨市快递自提点的空间布局特征和影响因素,研究发现:哈尔滨市快递自提点存在布局不平衡现象已初步显现,市辖区快递自提点布局存在冗余和空间浪费现象,而远郊县快递自提点存在建设较薄弱等问题,并有针对性地提出了哈尔滨市快递网点布局服务体系的优化对策.     

创新要素投入产出效率随机变动测度与结果分析

创新要素配置在投入产出两个环节中生成大量不完全技术信息，投入产出效率随机变动更加明显。从投入产出数据集合中提炼共同因子，与不可观测变量构成预测器，建立因子增广向量自回归模型(FAVAR)，分析随机变动方差构成，测度投入产出效率随机变动程度。随机变动效应包括水平效应、稳定性效应和规模效应。投入产出效率自回归扰动项表示随机变动程度，将其细分为共同因子，计算预测器方差及其与投入产出效率的协方差。基于669家上市公司月度、季度、半年度和年度技术研发数据，比较分析投入产出效率随机变动程度及形成原因，引入脉冲响应法分析变量方差构成与变动特征，提出相关政策建议。     

基于Python平台通过单因子指标法进行地下水质量评价

水质评价关系到水质质量,常见的评价方法有层次分析法、综合评价法等,这些方法评价过程非常复杂,单因子评价方法相比具有操作容易.实际中单因子进行评价时存在概念理解难、计算容易出错等问题.为解决单因子计算问题,本文提出采用Python编程语言进行单因子评价.本文详细分析了Python进行单因子评价流程,从数据采集、数据清洗、数据处理、系统实现进行分析.应用结果表明基于Python编程的单因子评价方法具有评价效率高、准确度高优点.     

应用型本科高校市场营销学课程线上教学质量评价体系构建

以市场营销学课程为例,探索构建应用型本科高校线上教学的质量评价体系,有助于推动线上教学高效提质发展。通过综合15位市场营销教学领域专家教授的评价意见,结合市场营销学课程线上教学基本要求,运用层次分析法,设计出市场营销学线上教学质量评价指标体系。该评价体系兼顾师资队伍、教学理念、教学方法、教学目标、教学过程、教学资源、教学活动、教学评价与反馈等标准,对应用型本科高校线上教学活动的开展和质量把控提供一定的借鉴价值。     

内隔墙对小尺寸基坑围护结构变形特性影响研究

深基坑开挖对基坑变形及周围环境的影响一直是工程中关心的问题.而利用好基坑的空间效应则可以控制好变形.本文采用plaxis有限元分析对利用内隔墙产生的二次空间效应来控制基坑变形的影响,分析了内隔墙的刚度、埋入深度和基坑尺寸之间的相互影响.分析结果对城市中心复杂环境下施工过程中对基坑的监测和周围环境保护有较好的指导作用.     

Contracting and Reporting Conservatism around a Change in Fiduciary Duties*

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.     

Non-GAAP reporting following debt covenant violations

Review of Accounting Studies - We investigate whether firms change their non-GAAP reporting practices after debt covenant violations. We find that the likelihood that a firm will disclose non-GAAP...     

Hedonic pricing and the role of stud fees in the market for thoroughbred yearlings in Australia

Using data from one of Australia's largest thoroughbred auction houses, we investigate the price determinants of thoroughbred yearlings sold at auction. We include novel key variables to construct hedonic pricing models and examine the relative role of stud fees compared to the wide range of attributes in the pricing of yearlings. We find that the price effect of stud fees is influenced by the value buyers place on both the characteristics of sires and the characteristics of sire side siblings. The findings imply that the quality of dams a sire has been matched within the breeding market has consequential effects on yearling prices through the sire's stud fee and progeny.     

社会地位来源对欺骗行为的影响——来自实验室实验的证据

如何减少欺骗是当前中国社会普遍面临的问题。文章结合社会地位理论和自我概念理论，研究了减少欺骗行为的机制。我们利用实验室实验，区分先赋性和自致性两种地位获取方式，用欺骗博弈来检验不同社会地位来源对欺骗决策的影响。结果发现，个人通过真实劳动获得的自致性社会地位可以显著减少欺骗行为；由于幸运得到的先赋性社会地位不能减少欺骗行为。同时，非物质收益的社会地位比赋予物质收益的社会地位更有效减少欺骗行为，说明物质收益是对市场化自我概念的提醒，从而无助于降低欺骗。研究结果在剔除策略性行为后依然稳健。研究有效验证了Mazar et al.（2008）关于影响欺骗行为的自我概念内在决定机制，并对各类组织提升诚信管理具有重要借鉴意义。     

南宋筑城防御风潮的兴起与实施

南宋时期的城市,迫于军事对峙形势,在强化其经济功能之外,防御性能也日渐加强,表现为军事性城寨普遍存在。南宋凭借强大的人力和财力支持,在南渡之初练兵与筑城之争后,形成了筑城防御之风。在城郭的结构和防御设计上,呈现出对唐城的因袭和创新,采取城砖包砌法,并设有专门的筑城队伍和人员。在中国古代城市发展史上,具有重要的意义。