Measuring benefits from spatially-explicit surface water quality improvements: The roles of distance,scope, scale,and size

Programs to improve water quality do not improve all water bodies equally. Evaluation of the benefits of such programs must account for where improvements occur and the relative magnitude of improvements that occur in different places. This study uses a choice experiment survey to explore how the value to a household of a surface water quality improvement varies as a function of (i) the distance between the household and the affected streams and rivers, (ii) the degree to which the quality of the water has been improved, (iii) how many stream and river miles have been improved, and (iv) the sizes of the affected streams and rivers. Results show evidence that value declines with distance in an approximately linear way, weak evidence that large rivers are worth more than small rivers, and no evidence that willingness-to-pay is nonlinear in either the degree of water quality improvement or the number of stream miles improved. These results indicate that it may be defensible in applied work to value small, spatially-explicit water quality improvement projects independently and then sum over projects.     

基于区块链技术的建筑材料供应链质量数据安全共享方法

传统方法在建筑材料供应链质量数据安全共享中应用效果不佳，不仅数据误码率比较高，而且数据共享时延比较长，无法达到预期的数据安全共享效果。为此提出基于区块链技术的建筑材料供应链质量数据安全共享方法。利用区块链技术对建筑材料供应链质量数据属性加密，建立建筑材料供应链质量数据安全共享链，整合建筑材料供应链质量数据加密、解密程序，通过对用户身份验证实现对质量数据安全共享，以此完成基于区块链技术的建筑材料供应链质量数据安全共享。实验证明，设计方法的数据误码率在1%以内，数据共享时延在1s以内，具有良好的数据安全共享效果。     

2019—2020年长沙市生产安全事故统计分析

为探究生产安全事故的演化规律，基于长沙市2019—2020年生产安全事故的数据，从事故发生时间、发生区域、行业和领域分布、事故等级等方面进行分析。研究表明：2019—2020年事故数量和死亡人数呈下降趋势，1月、8月、10月事故数量和死亡人数较多，2月事故数量和死亡人数少；非主城区的事故数量和死亡人数高于主城区，事故数量和死亡人数在空间上的分布比较均衡；道路运输和工矿商贸行业在全市生产安全事故中占绝大多数；工矿商贸行业中，建筑施工行业的事故数量和死亡人数最多；一般事故所产生的事故数量和死亡人数最多，重大事故的事故死亡率最高。     

Is online-to-offline customer care support essential for consumer service?

Customer satisfaction is the main pillar for convenient and profitable retailing. The retail sector continuously tried to develop new strategies to improve consumer satisfaction. It is impossible to provide each service directly to the consumer by the retailer. In this direction, the retailer establishes customer care to provide the best service to consumers. Consumer care can provide promotional or prevention services, increasing the consumer's satisfaction level. This study is developed to show the impact of retailers' customer care service for an offline-to-online retailing strategy. The demand is consumer support, advertisement, and selling price dependent. For maintaining consumer service, some free home delivery policies are offered, when consumers ordered more than a certain percentage of the amount. Finally, the total profit of this O2O retailing system is calculated by the classical optimization technique. Some special cases are discussed in the numerical section to prove the impact of customer care services. Numerical results prove that customer care support enhances the profit by 48.20%, whereas investment in the advertisement and home delivery strategy helps the retail industry to earn 44.80% and 16.74% more profit, respectively. Finally, from this study, it is clear that customer care activities are essential to increase the profit of the retailing sector.     

Is similarity a constraint for service-to-service brand extensions?

Are service brands constrained in launching new service offerings? Both research evidence and managerial wisdom suggest brands should extend to similar categories. However, in five studies using real-life brands - four experiments and one large-sample survey - we provide evidence that similarity is less of a constraint for service brands extending to other service categories (service-to-service extensions), compared to cases involving parent brands or extension categories of a product nature. Importantly, we demonstrate that such an effect occurs because service brands possess associations relevant across the spectrum of service categories. Our results suggest that service brand managers have the opportunity to stretch their brands to dissimilar service offerings; yet, they need to ensure the marketing execution does not make the brands’ service associations inaccessible to consumers. The findings suggest that even product brands can build service associations by adding service components to their offering, thus becoming “servitized” and better able to extend to dissimilar service categories. Overall, our work contributes to the academic debate documenting that the principles governing the management of product vs. service brands are not identical.     

游客感知视角下乡村旅游质效提升维度研究——以西双版纳傣族园为例

发展乡村旅游是实施乡村振兴战略的重要途径，对促进乡村经济发展具有重要作用。以西双版纳傣族园为案例研究地，通过SPSS和AMOS实证探究游客感知视角下乡村旅游质效提升的维度。结果表明：游客感知视角下的乡村旅游质效提升包含旅游地感知、地方认同感、主观幸福感、环境责任行为4个维度；地方认同感和旅游地感知对乡村旅游质效提升的影响力较强，其次是主观幸福感和环境责任行为。     

Do goodwill impairments affect audit opinions? Evidence from China

There has been a steady growth of goodwill impairments in the Chinese stock market since the adoption of the impairment approach in accounting. The influence of goodwill impairments on a firm’s financial position and profitability give reason to doubt its current and future performance. We examine whether auditors, as a crucial external monitor, identify the information risks of goodwill impairments and express their concerns about financial reporting quality in their audit opinions. Using a sample of firms listed on China’s A-share market from 2007 to 2017, we test the association between goodwill impairments and the type of audit opinion received in the same financial period. Our findings are as follows. First, the probability of receiving a modified opinion increases with the amount of goodwill impairments. Second, the positive association between goodwill impairments and modified audit opinions is driven primarily by earnings management risks. Third, this positive association is more salient when auditors are industry experts and there is no auditor–client mismatch. Fourth, auditors are more sensitive to the amount of goodwill impairments than to their mere existence. Overall, we document that auditors perceive goodwill impairments as a signal of information risks and communicate their concerns to investors to avoid litigation.     

基于AHP-TOPSIS模型的京津冀家政服务人力资源供给质量评价研究

依托已有的研究成果构建了家政服务人力资源供给质量评价指标体系,利用AHP-TOPSIS模型对京津冀家政服务人力资源供给质量进行了评价和排名,并使用障碍度模型分析了员工制、准员工制、培训学校、中介制四种类型家政机构人力资源供给质量的关键制约因素,在此基础上,给出了不同类型家政机构人力资源供给质量改善的针对性建议,为家政服务人力资源供给质量的改善提供参考依据。     

南方丘陵区新增耕地质量空间特征研究*——以江西省宜春市为例

［目的］粮食安全的根本是在耕地，关键在于耕地质量。目前新增耕地主要源于土地开发项目、城乡建设用地增减挂钩土地复垦项目等，这些新增耕地需要对其开展耕地质量等别评定工作，了解新增耕地的质量状况，分析其空间特征，这对落实国家耕地保护制度、开展农村土地整治工作等具有重要作用。［方法］文章以南方典型丘陵区域——江西省宜春市作为研究区域，在新增耕地质量评价的基础上，运用地统计学、景观生态学、Arcgis空间分析技术和典型相关分析方法，研究宜春市新增耕地质量的空间特征，掌握耕地质量等别的分布规律，了解耕地质量的影响因素，为制定合理的耕地资源利用与保护政策提供依据。［结果］（1）Moran′s I值结果表明宜春市2014年新增耕地利用质量在空间分布上的空间自相关性最强，而耕地自然质量空间自相关性最弱。（2）景观破碎度指数结果表明优、高等别的新增耕地质量破碎度大于中、低等别的； 多样性指数结果表明新增耕地质量多样性指数比较大； 优势度指数结果表明新增耕地质量等别优势度指数比较小，与多样性指数结果相呼应； 均匀度指数结果表明，新增耕地质量等别均匀度指数相差不大，新增耕地质量等别比较均匀。（3）质心结果表明2013—2014年间宜春市新增耕地质量的格局整体上是向西南方向变化。［结论］宜春市新增耕地质量不高； 新增耕地的利用水平差异性较小，自然本底状况差异较大； 新增耕地质量等别类型多，各质量等别类型耕地均有增加，耕地质量参差不齐，较高等地的新增耕地相对低等地而言更破碎化； 新增耕地的开发格局向着西南方向移动； 该研究为南方丘陵区的新增耕地保护提供了一定的参考依据。     

Doing more and doing better are two different entities: Different patterns of family control and environmental performance

Family firms bear two types of agency costs, including type I and type II agency problems, in corporate environmental practices: (1) Outside executives at family firms hesitate to engage in environmental strategies, which can lead to drops in profits; (2) Controlling families employ opportunistically environmental management to achieve their interests. We argue that a primary cause for the agency problems lies on ineffective internal corporate governance at family firms, which can cause loss of managerial (or power) balance between outside executives and family executives. Our findings show that family firms with ownership and strategic control (FSC), which family executives and outside executives monitor and constrain each other, can achieve the highest environmental performance. Moreover, external controls, including product market competition and provincial environmental regulations, substitute effective internal control of FSC. The environmental performance premium of FSC is more prevalent when the production market competition is lower. Family firms with ownership, operational, and strategic control (FOSC) can achieve higher environmental performance within a province with more stringent environmental regulations.