中国企业海外能源投资的区位导向：资源禀赋、发展水平抑或制度距离？

近年来中国能源对外依存度不断增加,面对持续增长的国内能源需求和长期存在的国际能源市场风险,能源对外直接投资成为中国利用国外能源、开拓国外能源市场的重要手段。海外能源投资的区位导向是否与其他类型投资一致？本文运用负二项固定效应回归模型,基于中国2006—2015年对57个国家的能源投资企业/项目数据,实证分析了中国企业海外能源投资区位选择的影响因素。研究发现,中国企业海外能源投资区位选择受东道国的资源禀赋优势和经济发展水平影响,并且偏好与中国制度差异较小的国家,符合“制度接近论”;东道国与中国的制度距离会在一定程度上抵消东道国能源禀赋、发展水平对海外能源投资的吸引力;同时,制度距离对中国能源对外投资的区位选择呈现非对称效应,在制度质量不同的国家和地区,制度距离对中国能源对外投资具有不同的作用。本文的研究结论对“一带一路”背景下中国能源企业对外直接投资区位选择具有现实参考意义。     

后金融危机时代我国会计准则与国际趋同问题探究

2008年以来,一场源于美国的金融危机迅速在全世界蔓延,不仅重创了世界经济体系,对世界经济秩序也造成了致命冲击。延续多年的国际会计准则制定机构及国际会计准则趋同化模式受到前所未有的严峻挑战,美国将国际会计准则趋同化设定为阻碍市场经济发展的观点也影响了我国许多学者对我国会计准则与国际会计准则的接轨和融合态度,甚至有些学者公开质疑国际会计准则趋同的合理性。文中将从国际会计准则与现阶段我国会计准则所面临的种种难题和出路入手,分析后金融危机时代我国会计准则与国际会计准则趋同化的经济价值以及社会意义。     

会聚磁组件调整电子束移动量公式的推导

文章根据彩色显像管的工作原理,对会聚磁组件调整电子束产生的移动量进行模拟推导计算,推导出的公式为新产品的开发提供了有益的途径。     

Employee rights and organizational forms: An integrative framework for research

The goal of this study is to stimulate thought and provide initial direction for theory development and empirical investigation in regard to proposed linkages between employee rights concerns in the work environment and organizational forms. A review of pertinent literature on the subjects of organizational forms and employee rights is presented, in which a summary and critique of the current state of theory and research is emphasized in relation to those components of the two subject areas that are most relevant to the aims of the study. Following this review, the article undertakes a synthesis and integration of existing work, bringing together two scholarly fields of inquiry that have not been incorporated previously, and providing suggestions to establish critical associations and fill conceptual gaps. In this respect, the study constitutes a “first step” in the development of an orientation that accentuates the complementarity of perspectives concerning employee rights and organizational forms.     

基于GIS的公路智能选线探讨

本文探讨了利用GIS将直接因素转化为格栅数据,把公路智能化选线归结为基于此栅格数据的最短路径的确定。     

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.     

论规避反倾销逆向选择的会计标准化

为了规避反倾销造成的逆向选择风险,出口企业应该根据信息经济学的有关理论,正确实施会计标准化的两个重要方面——会计政策的选择、会计国际化管理制度安排。特别是我国新会计准则体系实施后。出口企业应该如何选择会计政策是本文探讨的重点。     

太阳能热利用在建筑中的设计要点

随着国家对节能建筑的日益重视,建筑节能设计已经成为设计师必须重视的环节。根据《太阳能供热采暖工程技术规范》GB 50495-2009,从规划布局设计原则、建筑设计原则以及太阳能系统的选择三个方面对太阳能热利用在建筑设计中的要素进行分析。     

Exploration,exploitation and human resource management practices in cooperative and entrepreneurial HR configurations

Human resource (HR) practices for selection, performance appraisal, performance–compensation linkage and training are found to be less formalized in entrepreneurial HR configurations (exploratory) than in cooperative HR configurations (exploitative). Although less formalization may support more flexibility and improvisation, it was found to have the disadvantage of reducing process transparency, developmental feedback, performance–compensation linkage strength and the amount of training available. These findings are consistent with theories of exploration and exploitation, with their extensions to human resource management and leadership, and the view that HR systems and practice should be varied in light of the organizational processes to which they are being applied.     

Configurations of human resource management practices: a model and test of internal fit

This study examined human resource management (HRM) configurations. A typology consisting of four bundles of aligned HRM practices (labelled the bureaucratic, market, professional and flexibility bundle) linked to organizational structures was developed. Support for the proposed ideal-typical bundles was found in an assessment by a panel of experts. Next, the distance between the ideal types and actual bundles of HR practices was assessed for 175 organizations. For each, senior HR managers' ratings of HRM practices and CEO ratings of outcomes were obtained. Support was found for two of the four proposed types and about one-third of the firms showed some fit with one of these two types. The ‘fit in general hypothesis’ (i.e. the closer an observed HR bundle resembles any of the ideal types, the higher organizational performance) did not receive support. However, fit with a specific type of bundle (the professional bundle) did relate positively to outcomes. Organizations with observed HRM practices fitting the professional bundle score significantly higher on measures of firm performance, employees' going beyond contract, and firm innovativeness.     

Backup coverage models in nature reserve site selection with spatial spread risk heterogeneity

Set covering and maximal covering problems are well-known integer programming models in location analysis. Such models have also been used in reserve site selection modeling. They aim at selecting sites to conserve species, sometimes reflecting a desire to group protected sites together or to separate sites. This paper uses such models but considers the case of land heterogeneity in terms of the risk of large disturbances that threaten species even within a reserve, such as fires, diseases, pests or invasive species. It removes the classical assumption of homogeneous land sites and considers both adjacency in areas with a low risk of multi-parcel disturbance and distance between sites in areas with a high risk of a large destructive event. The models are explored in a stylized data set and applied to a portion of the state of Oregon with comparison between the standard covering models in homogeneous and heterogeneous risk settings.     

基于超效率SBM模型的中国区域全要素能源效率评价

建立了基于DEA模型的全要素能源效率评价指标体系,运用考虑非期望产出的超效率SBM模型,对我国30个省(直辖市、自治区)2007—2016年的能源效率进行了测度,将测度结果按照东部、中部、西部三个区域进行了时空差异分析,并对各区域的全要素能源效率变化趋势进行收敛性检验。结果显示:2007—2016年我国全要素能源效率整体呈现下降趋势,从三个区域的对比研究可以看出,我国区域能源效率存在明显差异,具体表现为东部能源效率最高、中部次之、西部最差,与我国区域经济发展水平的梯度相一致。通过收敛性检验可以看出2007—2016年,我国全要素能源效率呈发散趋势,即地区之间的差距在逐渐增大。     

上海信息化与工业化融合的策略及路径

信息化与工业化融合的技术表象是数字融合,数字融合引发了从三个层次（三个主体）对信息化与工业化融合内涵的解读,最终引发了全社会范围内的数字变革。数字变革需要政策措施、信息文化和IT基础设施三个方面的保障措施,上海已经具备现代工业的基本基础,以信息化与工业化融合层次模型为基础,提出了推动上海信息化与工业化融合的策略和建议。     

You're from where? The influence of distance factors on New Zealand expatriates’ cross-cultural adjustment

This study empirically tests the influence of various distance factors on expatriate cross-cultural adjustment. Expatriate perceptions of home and host country differences, objective measures of distance and the accuracy of expatriate evaluations of host country distance were compared as predictors of expatriate adjustment difficulty in the host country. The results revealed that perceived distance, objective cultural distance and the expatriate's perceptual inaccuracy had a significant effect on expatriate adjustment difficulty for one's first assignment. However, on subsequent assignments all measures of distance were significant. Adjustment became more difficult as perceptual accuracy improved. The implications of these findings are discussed.