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951.
国家高新区是培育经济增长新动能,实现区域经济高质量发展的重要政策载体,文章利用2001-2014年我国261个城市面板数据,通过渐进双重差分法研究国家高新区设立对城市全要素生产率的影响。研究发现:研究期内国家高新区的设立对城市全要素生产率造成显著的负面影响;从TFP的分解项来看,高新区设立促进了所在城市规模效率提高,却抑制了技术进步和技术效率提高;异质性分析结果表明上述作用具有显著城市等级异质性,在高行政等级城市设立高新区对城市全要素生产率具有促进作用。进一步运用工业企业数据库、微观土地转让数据、城市专利数据等进行机制分析发现,企业间资源错配和土地价格扭曲降低了技术效率,而技术创新下降和产业升级钝化是抑制技术进步的主要机制。 相似文献
952.
中国经济的增长在很大程度上受到中央和地方政府政治和财政激励的影响.地方政府每年都制定明确的经济增长目标以指导地方发展.虽然许多研究从宏观经济的角度研究了该目标的作用,但很少有研究具体考察增长目标在微观经济中的作用方式.文章从地方政府经济增长目标的角度,匹配2009-2015年233个地级以上城市经济增长目标数据和2381家沪深A股上市公司数据,考察了政府经济发展规划如何影响企业风险承担水平.研究发现,地方经济增长目标的提高显著增加了企业风险承担水平,且在更换了企业风险承担和经济增长目标衡量方法以及考虑内生性问题后,结论依然存在.在外部资源的调节效应方面,经济增长目标对能获得高政府补助、融资约束程度低以及能获得高贷款的企业的风险承受水平的提升作用更大.而异质性检验发现,地方经济增长目标对企业风险承担水平的刺激效应主要体现在具有一定规模、国有企业和具有政治关联的企业中;以及主要体现在发展水平较低和市场化程度较低的城市中.这些发现表明,地方经济增长目标对企业风险承担水平的正面影响主要还是地方政府主导资源分配的结果,而并非市场信号机制的结果. 相似文献
953.
Drawing insights from the broader training literature, we argue that evaluation of cross-cultural training effectiveness should adopt comprehensive criteria, including cognitive, skill-based, and affective learning outcomes as well as adaptive transfer. We propose that the integration of an error management supplement in cross-cultural training can enhance trainee acquisition of self-regulation skills and self-efficacy that facilitate adaptive application of learning to novel cultural situations. In addition to the traditional error management training designs (i.e., positive error framing), the current paper describes additional design elements to promote acquisition of cognitive strategies, prevent premature automaticity, alleviate concerns about error occurrence during learning, and enhance readiness to transfer. In addition, we offer propositions regarding the effects of the supplement on learning and transfer outcomes, along with implications for future research and practice on cross-cultural training. 相似文献
954.
955.
ABSTRACTStorage is one of the most important aspects of IT infrastructure for various enterprises. But, enterprises are interested in more than just data storage; they are interested in such things as more reliable data protection, higher performance and reduced resource consumption. Traditional enterprise-grade storage satisfies these requirements at high cost. It is because traditional enterprise-grade storage is usually designed and constructed by customised field-programmable gate array to achieve high-end functionality. However, in this ever-changing environment, enterprises request storage with more flexible deployment and at lower cost. Moreover, the rise of new application fields, such as social media, big data, video streaming service etc., makes operational tasks for administrators more complex. In this article, a new storage system called intelligent software-defined storage (iSDS), based on software-defined storage, is described. More specifically, this approach advocates using software to replace features provided by traditional customised chips. To alleviate the management burden, it also advocates applying machine learning to automatically configure storage to meet dynamic requirements of workloads running on storage. This article focuses on the analysis feature of iSDS cluster by detailing its architecture and design. 相似文献
956.
以系统论思想为指引,遵循要素-结构-功能的分析范式,从科技创新治理能力发展的水平结构和外部性结构两个方面入手,就科技创新治理能力对科技创新治理绩效的作用机理进行逻辑推演。结合中国科技创新治理体系治理能力发展现状,对治理绩效低下的形成机理进行系统探讨,结果表明:科技创新治理能力的强度结构是决定科技创新治理绩效的关键,而科技创新治理体系整体治理能力水平偏低、内部结构失衡是导致现行科技创新治理绩效低下的根源。与此同时,科技创新治理能力外溢效应在不同方向上的非对称性加剧了科技创新治理能力的结构性失衡,阻碍了科技创新治理能力的整体性提升,抑制了科技创新治理绩效有效增长。因此,应加快转变治理理念,逐步构建以“创新链”为核心的现代科技创新治理模式;增强微观治理能力,构建开放包容的科技创新管理服务体系;提升中观治理能力,实行科技创新管理机构垂直管理;优化治理环境,将知识产权法律制度环境和科技交易市场环境营造纳入科技创新管理服务体系,逐步构建与现代科技创新治理理念相匹配的科技创新管理部门地方政府官员政绩考评体系。 相似文献
957.
Recent studies have shown the time trends of firm stock repurchase behavior. We examine these time changes for stock repurchase through the lens of real activities earnings management. Managers appear more likely to manipulate earnings through stock repurchases since the passage of the Sarbanes–Oxley Act (SOX) in 2002. Furthermore, suspect firms that just missed analyst earnings per share forecasts have higher incentives to manipulate earnings through stock repurchases. The results are not driven by changes in corporate governance associated with the passage of SOX. Overall, our results suggest earnings management can be a significant determinant of the dynamics of stock repurchases. 相似文献
958.
959.
Intelligent sharing bicycle has been a new fashion in China and appeals to more and more tourists. To better understand the experience of tourists traveling on sharing bicycle, this study explored the influence of perceived benefit of sharing bicycle on different perceived experiences, including escape, entertainment, esthetic and educational experiences. The relationships between these experiences and perceived satisfaction were also tested. An effective questionnaire survey was conducted for 296 tourists in Chengdu, China. The results of the study show that perceived benefit significantly relates to all the four dimensions of experience. However, only entertainment and esthetic experience seem to affect tourist satisfaction in this context. The relationship among educational experience, escape experience and tourist satisfaction are insignificant. Theoretical and practical implications of the study results are discussed for further research. 相似文献
960.
Mai Dao Hua‐Wei Huang Ken Y. Chen Ting‐Chiao Huang 《Journal of Business Finance & Accounting》2014,41(7-8):893-925
This paper investigates the association between management turnover following financial restatements and the probability of subsequent restatements. We find that restating firms that replace management (CEO and/or CFO) are more likely to restate their financial statements again. We also find that subsequent restatements are mainly attributable to the new management. Overall, our results suggest that management turnover following restatements may not be an effective mechanism to remediate financial restatements, but the change to a new management results in a greater possibility of lower earnings quality (i.e., higher probability of subsequent financial restatements and accruals‐based earnings management). Our study supports prior literature's findings that the change in the top management leads to organizational instability and higher accounting information risk. Our findings have implications for internal decisionmaking with regard to top executive replacement. 相似文献