面向交通运输系统应用的综合集成理论

随着社会经济的发展,传统交通运输模式将被强调运输方式之间集成和协同的新模式所取代.文中分析和阐述了系统集成的相关理论,探讨了在交通运输系统研究中应用综合集成理论的重要意义.     

A review of earnings management in China and its implications

This paper discusses the motivations behind the earnings management of listed firms in China and provides evidence on earnings management using various accounting measures. The literature shows that earnings management occurs most often before the issue of securities or when a firm is facing the risk of being delisted. While non‐core income was widely used to measure earnings management in China, as it is easily detected, researchers are now focusing on accrual‐based models. We explore the underlying causes of earnings management in China, and conclude that the two main causes are the concentrated ownership structure and the strong political and economic connections between government and the listed companies. We review the impact of corporate governance mechanisms and government supervision on earnings management in China.     

如何提高计算机课的教学质量

文章通过分析了计算机专业教育的教学特点,从如何培养计算机应用型人才的角度出发,对计算机专业教学提出了几点改革设想.     

政府绩效审计研究动态评析

通过对国内外政府绩效审计定义、审计范围、审计目标、审计方法、审计结果评价和审计报告等研究内容进行了文献回顾.认为我国政府绩效审计应拓宽国际比较研究对象的范围、构建政府绩效审计研究的整体框架.以期为我国政府缋效审计理论上的深度发展与实务上的良性变革提供借鉴.     

迟滞企业年金发展的三方主体分析

企业年金的发展需要政府、企业、个人三方主体的努力。本文在已有集中在政府层面研究的基础上,结合国际,更多的从企业、个人两个相关层面来研究。通过实证分析发现,相对于企业年金发达的欧美国家,中国企业建立企业年金将消耗较大比例的企业利润,企业缺乏发展动力是企业年迟滞金发展的表层障碍,当前我国劳动力密集型的产业结构以及缺少一个庞大的中产阶层的社会结构则是企业年金发展迟滞的根本原因。     

计算机教学策略分析

文章分析了概念教学过程中应注意的问题和概念教学中采取的包括淡化、浅化、深化、跨越,在概念教学中应注意的问题.     

Bridging the intention–behavior gap among organic grocery customers: The crucial role of point‐of‐sale information

Although the interest in organic groceries has increased, actual buying behavior falls short for reasons that are mostly unknown to researchers and practitioners. This paper addresses this so‐called intention–behavior gap by investigating the impact of point‐of‐sale (POS) information on the perception of purchase barriers and behavior. While behavior and interest differ for various product categories, the organic groceries most frequently bought worldwide are differentiated on the basis of product category involvement in a pilot study. A laboratory experiment and a field experiment containing actual purchase behavior and market data revealed the possibility of enhancing organic purchases within low‐ and high‐involvement categories, while exposed to POS information. In low‐involvement product categories, POS information should reveal new product category‐specific organic features. In high‐involvement product categories, the perceived addition of value for money is crucial for purchasing organic groceries. While the effect of POS information on perceived trust and knowledge is higher for health conscious or green consumers in low‐involvement product categories, it is the converse in high‐involvement product categories.     

区域创新生态系统视角下高质量发展的思路与对策

区域创新生态系统是深入实施国家重大区域发展战略的重要支撑。本文从区域创新生态系统视角出发,聚焦高质量发展,分析了我国良性区域创新生态系统的基本建设特征,并立足于创新生态系统建设剖析了现阶段我国区域高质量发展面临的问题,最后从优化人才激励政策、筹划高端平台、完善服务体系和营造创新氛围等方面,提出深入推进我国高质量发展的思路与对策。     

The Effects of Thought Suppression on Ethical Decision Making: Mental Rebound Versus Ego Depletion

Although thought suppression is a commonly used self-control strategy that has far-reaching consequences, its effect on ethical decision making is unclear. Whereas ironic process theory suggests that suppressing ethics-related thoughts leads to mental rebounds of ethicality and decreased unethical behavior, ego depletion theory suggests that thought suppression can lead to reduced self-control and increased unethical behavior. Integrating the two theories, I propose that the effect of thought suppression on unethical behavior hinges on the content of the suppressed thoughts. Participants who suppressed ethics-related [-unrelated] thoughts engaged in less [more] cyber bullying (Experiment 1), cheating (Experiments 2–3), and dishonesty (Experiment 4) compared to participants in the control conditions. Explicit (Experiment 3) and implicit (Experiment 4) moral awareness was found to mediate this moderated effect. Experiment 4 further demonstrated that suppressing ethics-related thoughts reduces self-control performance on a subsequent amoral task, but not on subsequent ethical decision making.