完善安徽省旅游扶贫机制的对策研究

旅游扶贫作为一种特殊性的扶贫开发形式，核心目标是通过发展旅游业带动贫困地区经济发展，但目前我省旅游扶贫工作仍然存在很多问题，文章在分析我省旅游扶贫工作现状的基础上，提出今后我省旅游扶贫工作应关注的重点，以此关注贫困人口利益这一核心问题．     

Contextual determinants of family dissolution in sub-Saharan Africa

ABSTRACT

The question of family dissolution has been widely debated by demographers, economists and health experts in developed countries. However, there appears to be a dearth of research on the contextual determinants of family dissolution in sub-Saharan Africa (SSA) and the variations that exist within regions. This article is stimulated by the recognition that family dissolution is associated with negative consequences both for adults and for children. Using pooled data from the recent Demographic and Health Surveys of 16 SSA countries with a weighted sample of 51 474 (Central Africa), 61 069 (East Africa), 42 247 (Southern Africa) and 83 187 (West Africa) women, the article examines the contextual determinants of family dissolution in SSA. Dissolution rates ranged from 12% in East Africa to 20% in Central Africa. Socio-economic variables were strong predictors of dissolution in all of the regions although direction of association differed. This article adds to the body of knowledge of family dissolution in SSA.     

A synthesis of homelessness in South Africa: A rapid critical appraisal

Homelessness in South Africa requires collaborative research. Social, political, cultural and economic factors that cause homelessness must be considered to develop a common definition and understanding of homelessness. South Africa’s social complexity and diversity make it challenging to construct available results into one conceptual framework, and this in turn complicates national policy implementation and role allocation. By means of a rapid critical appraisal of literature on homelessness in South Africa, researchers provide evidence to direct and structure contextual research pertaining to homelessness. Four themes transpire: conceptualisation; demography; roles and responsibilities of key stakeholders; and strategic policy and research issues. Researchers caution that the findings are not generalisable, because of the rapid nature of the appraisal and possible selection bias of the literature. Measures of validity were used to ensure that the study accomplished its purpose through the key results and to ensure that the results are a true reflection of available evidence.     

情绪智力与工作绩效关系的研究综述

文章对近年来情绪智力与工作绩效关系的研究进行了回顾和总结,依据组织中不同层次的工作绩效的划分,综述了情绪智力与管理者工作绩效、员工工作绩效、团队工作绩效的关系,并指出了未来研究的五个方向：对情绪智力定义与结构的研究、情绪智力与关系绩效关系的研究、情绪智力影响工作绩效机理的研究、情绪智力与工作绩效关系的实证研究、情绪智力与工作绩效关系研究的本土化问题。     

创新自我效能感对员工关联绩效的影响：组织支持感的调节作用

当组织中的员工对在工作中能否取得创新的方法和创造性的成果的信念有着清晰的认知时,是否会影响他们的关联绩效?另外,当员工对组织支持有不同程度的感知时,其影响程度会一样吗?通过随机样本调查方式,获取了安徽省境内三个城市中261名企业研发人员的有效问卷。层次回归分析结果表明,创新自我效能对关联绩效存在显著的正向预测作用且组织支持感在两者的关系中起到了正向的调节作用。     

论非传统安全研究的理论架构

区别于传统安全研究的思考方式,非传统安全研究的理论框架构建于国际安全研究、国际关系研究和其他学科研究相互关联问题领域的基础之上。作者着重分析了各类国际安全研究必然涉及的、且能对传统安全研究与非传统安全研究做出区分的五个基本问题,并从不同研究视角对国际安全研究做了时间上的排序分析。在分析了国际安全研究领域中安全的指涉对象、安全问题驱动的内/外维度、安全的领域、安全政治的观点和安全研究的认识论与方法论这五个基本问题后,作者论述了大国政治、技术发展、关键事件、学术争论和制度化这五种驱动力对国际安全研究的关键作用,并探究了这些因素何时以及如何在传统安全研究与非传统安全研究的分化中发挥作用。     

Employee Stock Option Fair‐Value Estimates: Do Managerial Discretion and Incentives Explain Accuracy?*

We examine the determinants of managers' use of discretion over employee stock option (ESO) valuation‐model inputs that determine ESO fair values. We also explore the consequences of such discretion. Firms exercise considerable discretion over all model inputs, and this discretion results in material differences in ESO fair‐value estimates. Contrary to conventional wisdom, we find that a large proportion of firms exercise value‐increasing discretion. Importantly, we find that using discretion improves predictive accuracy for about half of our sample firms. Moreover, we find that both opportunistic and informational managerial incentives together explain the accuracy of firms' ESO fair‐value estimates. Partitioning on the direction of discretion improves our understanding of managerial incentives. Our analysis confirms that financial statement readers can use mandated contextual disclosures to construct powerful ex ante predictions of ex post accuracy.     

TMT异质性理论近十年研究回顾与评述

在人力资源管理或公司治理领域,高层管理团队异质性理论都是近些年研究的热点。文章选取1999-2009年时间段的研究内容作为综述对象,在回顾的基础上探讨和比较国内外研究的内在规律,并进行评述,进一步提出未来的研究方向。     

税收的地区性差异与可持续增长

文章发现,税收负担存在地区性差异。具体而言,在宏观税负方面,珠江三角洲主要城市总体上高于长江三角洲和全国平均水平。在上市公司层面,珠江三角洲流转税高于长江三角洲和全国平均水平;珠江三角洲所得税负担低于长江三角洲和全国平均水平。回归分析发现,销售收入和研究开发费用(R&D)是税收可持续增长的两个重要加速器,而R&D又具有决定性的影响。     

关于加快安徽开放型经济发展的几点思考

本文通过对 1981年至 1999年安徽省城乡居民人均收入状况分析 ,说明安徽省城乡居民人均收入相对差距呈现出先缩小再逐步扩大后又略有回落的变化轨迹 ,指出这种收入差距主要是农村居民收入增长缓慢、甚至停滞所致 ,并相应提出增加农民收入 ,缩小城乡差别的对策。     

Accounting Information and CEO Compensation: The Role of Cash Flow from Operations in the Presence of Earnings*

We examine the role of cash flow from operations (CFO) in chief executive officer (CEO) cash compensation. We predict that CFO is contract‐relevant in the presence of earnings, and more so when (1) the quality of earnings relative to the quality of CFO as a measure of performance is low and (2) the need for CFO as a financing source is high. Our analysis is motivated principally by normative arguments and anecdotes from financial disclosures linking CFO to managerial effort and contracts, notwithstanding the traditional role of earnings in performance measurement. We find that the weight of CFO in the compensation model is positive and significant in the presence of earnings and stock returns. We also find that the relative quality of CFO compared with that of earnings has a positive (negative) impact on the weight of CFO (earnings). We further find that the relative weight of CFO is enhanced substantially when enterprise activities crucially depend on internally generated cash flow. These findings are unaltered when we include CEO age, firm size, and risk in the model and allow the coefficients to vary across industries.     

生活污水用于农田灌溉的研究

简要介绍生活污水的来源及水质特征,从理论上分析生活污水中的污染物在农灌过程中的降解机理,并且对生活污水用于农田灌溉进行了可行性研究,提出生活污水用于农田灌溉应注意的问题及生活污水农灌的发展方向.     

Exchange rate volatility and its impact on the transaction costs of covered interest rate parity

This paper provides empirical evidence on the linkage between foreign exchange market volatility and daily 90-day covered interest rate parity (CIP) conditions of the three major exchange rates against the US dollar (US$). Markov regime shifting models were utilized to generate time series of volatility regime probabilities and these were used to explain the first and second moments of the daily deviations from and the transaction cost bands around the covered parity conditions. We find a significant positive relationship between the deviations and the regime probabilities, indicating an increasing probability of higher volatility state being associated with rising deviations (both first and second moments) from the parity condition. Similar positive relationship is found for the transaction bands. Rising (falling) probabilities of high (low) volatility regimes increased the first and second moments of the bands. Furthermore, we find a higher volatility state combined with a US$ depreciation is associated with significantly higher volatility in the daily deviations than an appreciation. Also, US$ depreciation is associated with widening transaction bands. This suggests that the level of market uncertainty was higher when the US$ was depreciating.     

中国新型城镇化的农业转移人口市民化——基于马斯洛需求理论视角

农业转移人口市民化是提高城镇化质量的重要抉择。新型城镇化本质,是通过提高农业转移人口的素质和能力,破除现有体制机制障碍,促进农业转移人口市民化的全面发展。文章试从农业转移人口市民化的定义特点出发,分析新型城镇化与农业转移人口市民化的全面发展的关系,并从农业转移人口市民化制度存在的问题找出原因,进而提出提高新型城镇化质量、实现农业转移人口市民化的全面发展的政策建议。     

浅论民族地区金融与经济背离的影响及对策建议——以湘西自治州为个案

本文从湘西自治州入手,论述民族地区金融与经济背离的影响,并提出相应的对策建议。     

低温提取青海紫皮大蒜精油的可行性探讨

以青海省特色资源——紫红皮大蒜为主要原料,提出集二氧化碳萃取、现代生物、真空冷冻干燥技术为一体制取紫红皮大蒜精油的理由和依据、工艺和特点,并对该项目的市场前景和综合效益进行了分析。