Permit markets,carbon prices and the creation of innovation clusters

Innovation clusters combining public and private effort to develop breakthrough technologies promise greater technological advances to slow down climate change. We use a multi-country model with an emission trading system to examine whether and how international climate policy can incentivize countries to create such innovation clusters. We find that a minimal carbon price is needed to attract applied research firms, but countries may nevertheless fail to invest in complementary research infrastructure. We construct a mechanism that leads to innovation clusters when emissions targets are set before uncertainty surrounding technological developments is resolved. It is a combination of low permit endowments for the country with the lowest costs to build the needed infrastructure, compensation for this country by profits from permit trade, and maximal possible permit endowments for the remaining countries. We outline how the EU-ETS can be further refined according to this mechanism.     

科技服务业产出测算：指标确立、数据收集与未来预测

科技服务业产出测算是对科技服务业产出数据的统计与分析，加强科技服务业产出数据的规范统计和应用分析可为我国政府调整产业政策提供重要数据支撑。以科技服务业产出测算为研究对象，结合学者观点、国家标准及各级政府相关产业政策，提出将分支产业作为初始指标的横向统计思路，构建科技服务业产出测算指标体系。在数据收集方面，强调要做好“收”与“填”两个基本工作；在指标确立和数据收集基础上，进一步提出未来预测的两种方法，以此作为科技服务业产出数据预测的初步探索；提出应从统一数据统计标准、完善数据调查与公开制度、加强数据资源开发3个方面建立健全我国科技服务业产出数据测量与管理体制机制。     

The impact of research collaboration on academic performance: An empirical analysis for some European countries

The aim of this paper is to investigate the impact of internal and external research collaborations on the scientific performance of academic institutions. The data are derived from the international SCOPUS database. We consider both quantity (the number of publications) and quality indicators (the field-weighted citation impact and the share of publications in the 10% most-cited articles) to evaluate universities' performance in some European countries (Germany, France, Italy, the UK and Russia). To this end, we develop a non-overlapping generations model to evidence the theoretical idea of research externalities between academic institutions. Moreover, we implement an empirical model to determine the extent to which the impact of internal and external collaborations on universities' performance is sensitive to the geographical dimension of the data.     

Is it U.S. GAAP or IFRS? Understanding how R&D costs affect ratio analysis

While financial reporting standards under U.S. GAAP and IFRS are fundamentally similar, differences do exist that may affect our analysis of company financial statements. This is particularly true when comparing a U.S. company following U.S. GAAP to a firm that uses IFRS. To illustrate, we compare research and development (R&D) accounting methods under both sets of standards and illustrate how they affect the analysis of financial results of firms in a specific industry—automotive manufacturers. Our results provide insight into settings in which differences in R&D accounting may have the greatest impact on financial analysis.     

高校跨学科创新团队知识互动程度评价研究

知识互动程度评价对改善高校跨学科创新团队知识互动具有重要意义。在界定高校跨学科创新团队知识互动及知识互动程度内涵的基础上，创新性地从知识互动深度、互动广度、互动时间3个维度建立知识互动程度评价指标体系。进一步地，采用三角模糊权重、熵权和模糊积分相结合的方法，构建知识互动程度评价模型。最后，选取一所高校跨学科创新团队进行实例分析，验证评价模型的可操作性，可为高校跨学科创新团队知识互动程度评价提供一个新视角。     

Machine Learning and Expert Judgement: Analyzing Emerging Topics in Accounting and Finance Research in the Asia–Pacific

In this paper, we focus on the question to what extent machine learning (ML) tools can be used to support systematic literature reviews. We apply a ML approach for topic detection to analyze emerging topics in the literature—our context is accounting and finance research in the Asia–Pacific region. To evaluate the robustness of the approach, we compare findings from the automated ML approach with the results from a manual analysis of the literature. The automated approach uses a keyword algorithm detection mechanism whereby the manual analysis uses common techniques for qualitative data analysis, that is, triangulation between researchers (expert judgement). From our paper, we conclude that both methods have strengths and weaknesses. The automated analysis works well for large corpora of text and provides a very standardized and non-biased way of analyzing the literature. However, the human researcher is potentially better equipped to evaluate current issues and future trends in the literature. Overall, the best results might be achieved when a variety of tools are used together.     

跨国公司技术联盟:动因、效应及启示

跨国公司技术联盟是在经济全球化与一体化的国际背景下发展起来的，它被愈来愈多的人认为是一种知识联盟，是一种独立的组织形式。跨国公司进行技术联盟的动因在于：获取与企业核心技术相关的上下游技术、适应网络竞争的需要及促进研究与开发等。跨国公司技术联盟既给合作方带来一定的积极效应，同时也产生相当的负面影响。在当前，跨国公司技术联盟对我国企业进行技术联盟与合作有积极的借鉴意义。     

Software for Learning and for Doing Statistics

The community of statisticians and statistics educators should take responsibility for the evaluation and improvement of software quality from the perspective of education. The paper will develop a perspective, an ideal system of requirements to critically evaluate existing software and to produce future software more adequate both for learning and doing statistics in introductory courses. Different kinds of tools and microworlds are needed. After discussing general requirements for such programs, a prototypical ideal software system will be presented in detail. It will be illustrated how such a system could be used to construct learning environments and to support elementary data analysis with exploratory working style.     

Researching with whom? Stability and manipulation

This paper explores the existence of stable research teams, when the preferences of each agent depend on the set of researchers who are collaborating. We introduce a property over researchers’ preferences, called top responsiveness, guaranteeing the existence of stable research teams configurations. We also provide a stable mechanism, induced by the so-called top covering algorithm, which is strategy-proof when researchers preferences satisfy top responsiveness. Furthermore, we find that, in this framework, the top covering mechanism is the only strategy-proof mechanism that always selects stable allocations.     

不同财务管理目标下业绩评价选择及其关系处理

从财务管理目标出发考察企业业绩评价方法的演变过程，是为了在它们之间建立一种联系。不同的财务管理目标下，企业的业绩评价选择会有很大的差异，而其总体趋势是选择综合业绩评价方法。在不同的财务管理目标下选择不同的业绩评价指标时，又要处理好三对关系：短期发展与长期发展、局部利益与全局利益、财务指标与非财务指标。