国内外甲基丙烯酸甲酯的生产工艺与市场现状

介绍了目前国内外甲基丙烯酸甲酯的生产工艺及国内市场现状 ,简要评述了当前甲基丙烯酸甲酯工艺的发展趋势 ,对我国甲基丙烯酸甲酯生产的发展提出建议     

Transparency of Corporate Social Responsibility in Dutch Breweries

According to the Dutch Ministry of Economic Affairs (2001), transparency by means of Sustainability Reporting should lead to better Corporate Social Responsibility (CSR) performance of companies. Sustainability Reporting should also give consumers the information they need to purchase the most sustainable products available (Dutch Ministry of Economic Affairs, 2004). This article analyses the driving factors influencing CSR and Sustainability Reporting at seven breweries in the Netherlands. It also gives a better understanding of organizational behaviour with reference to CSR and the reasons breweries have for Sustainability Reporting. The Dutch government has no intention of forcing organizations to publish a sustainability report, since it is trying to diminish the volume of legislation. Rather, the government prefers to rely on the willingness and initiatives of organizations to make CSR a success. In 2006, the Dutch Ministry of Economic Affairs will evaluate the effect of its CSR policy. But is it a success already? During our research, breweries appeared to find CSR more important than Sustainability Reporting. Sustainability reporting is, for most breweries, not the way to reach stakeholders. Most stakeholders have their own means for receiving information e.g. annual reports, meetings, public statements and press releases. Although small breweries think CSR is very important, they feel no pressure from outside to publish a sustainability report. For them it is very complex and expensive to publish a sustainability report. Large breweries feel pressure from many stakeholders to be transparent, but not on a regular basis. We conclude from this research that CSR does not stimulate Sustainability Reporting, but neither does Sustainability Reporting stimulate CSR.     

Seeing the wood for the trees: How machine learning can help firms in identifying relevant electronic word-of-mouth in social media

The increasing volume of firm-related conversations on social media has made it considerably more difficult for marketers to track and analyse electronic word-of-mouth (eWOM) about brands, products or services. Firms often use sentiment analysis to identify relevant eWOM that requires a response to consequently engage in webcare. In this paper, we show that sentiment analysis of any kind might not be ideal for this purpose, because it relies on the questionable assumption that only negative eWOM is response-worthy and it is not able to infer meaning from text. We propose and test an approach based on supervised machine learning that first decides whether eWOM is relevant for the brand to respond, and then—based on a categorization of seven different types of eWOM (e.g., question, complaint)—classifies three customer satisfaction dimensions. Using a dataset of approximately 60,000 Facebook comments and 11,000 tweets about 16 different brands in eight different industries, we test and compare the efficacy of various sentiment analysis, dictionary-based and machine learning techniques to detect relevant eWOM. In doing so, this study identifies response-worthy eWOM based on the content instead of its expressed sentiment. The results indicate that these machine learning techniques achieve considerably higher accuracy in detecting relevant eWOM on social media compared to any kind of sentiment analysis. Moreover, it is shown that industry-specific classifiers can further improve this process and that algorithms are applicable across different social networks.     

How do auditors respond to accounting restatements? Evidence on audit staff allocation

Review of Quantitative Finance and Accounting - We examine how auditors respond to accounting restatements using audit input data from Japan. We find that audit fees, the number of Certified Public...     

长江中下游粮食主产区土地生态安全与粮食安全耦合协调分析

目的 分析长江中下游粮食主产区土地生态安全与粮食安全耦合发展情况,为两系统进一步协调发展提供对策建议,指导长江中下游地区粮食产业和生态农业的发展。方法 文章以长江中下游粮食主产区江苏省、安徽省、湖北省、湖南省及江西省为研究对象,分析其2007—2021年土地生态和粮食安全的统计数据,构建系统评价体系,采用耦合协调和相对发展度模型,探讨二者的耦合协调水平及发展类型。结果 （1）2007—2021年土地生态安全以及粮食安全综合指数均出现“波动上涨”的现象,土地生态安全综合指数从2007年的0.242 5不安全状态,上升至2021年的0.681 3较为安全的状态,粮食安全综合指数从2007年的0.233 4较不安全的状态,上升至2021年0.879 0安全的状态;（2）2007年土地生态安全同粮食安全的耦合协调度均值为0.486 0,处于濒临失调阶段,2021年耦合协调度均值0.879 0,提高至良好协调阶段,两系统互相作用程度不断加大且协调性逐步增强。结论 长江中下游粮食主产区要进一步发展现代农业,加强环境治理,强化基础设施建设,推进土地生态同粮食安全的协调发展。     

中小城镇新生代农民工市民化能力测度及空间分异研究——来自江西省的调查

新生代农民工是否能够成功实现市民化,不但取决于其市民化意愿,还取决于其市民化能力,两者缺一不可。中国农民工在市民化方面表现出强市民化意愿与弱市民化能力的强烈反差,科学构建农民工市民化能力指标体系并对其进行测量评价,对明晰农民工市民化能力现状,提升农民工市民化能力具有重要的现实意义。从农村退出、城市进入及城市融合等3个方面构建了由3个一级指标、9个二级指标和20个三级指标组成的农民工市民化能力综合评价指标体系,并运用江西省1 056位农民工的实地调研数据,使用层次分析法(AHP),对中小城镇新生代农民工市民化能力及其空间分异进行了实证分析,并提出了相应对策建议。研究表明,新生代农民工市民化能力总体偏低,不同维度的市民化能力发展不均衡,城市就业能力最强,土地退出补偿能力次之,城市融入能力最差,受教育程度、工作年限、月工资收入、交往对象、住房类型、土地流转数量和土地征用数量等是新生代农民工市民化能力偏低的主要影响因素;各地区新生代农民工市民化能力水平大多处于中等水平,存在一定的空间分布差异,除九江、南昌、赣州和吉安等4个地级市达到平均水平外,其他7个地级市都在平均水平之下;大多数地区不同维度市民化能力都趋于一致,发展较为均衡。最后,分别从人力资本、社会资本、土地制度和空间分异的视角提出相关对策,认为要全面提升新生代农民工总体市民化能力水平,实现地区均衡,就必须通过提升人力资本,改革城市就业制度,增强新生代农民工的城市就业能力;通过提升社会资本,降低城市融入成本,增强新生代农民工的城市融入能力;改革农村土地制度,盘活农村土地资产,增强新生代农民工的土地退出补偿能力。     

美国碳关税政策的政治经济学分析——基于美国国内利益集团与政府博弈的视角

美国的政治体制和贸易政策形成的机制,表明其碳关税政策是国内利益集团和政府博弈均衡的结果。文章在Grossman-Helpman(1994)销售保护模型的基础上,建立碳关税博弈模型,构建利益函数对利益集团和政府的行为进行博弈模拟。结果显示,如果美国政府是一个自利政府,同时存在利益集团政治捐献的情况下,政府出于自身利益最大化的考虑会提高碳关税税率,以保护利益集团和自身的利益。同时,利益集团在政府收益函数中的权重越高(即政府获得的政治捐献越高),碳关税政策将更多地受到利益集团游说的影响。     

战略联盟的信任机制:基于社会网络的视角

战略联盟伙伴之间在合作过程中缺乏信任是联盟失败的主要原因.本文基于社会网络的视角,运用关系联结、社会资本等理论分析了战略联盟中信任的作用,并对战略联盟中构建信任机制的途径和方法进行了研究.     

Assessing an electronic performance support system for the analysis of jobs and tasks

In this research project the concept of ‘Electronic Performance Support Systems’ will be introduced. An Electronic Performance Support System (EPSS) is an integrated computerised environment that supports and occasionally monitors employees while doing their jobs. In general an EPSS contains the following four components: tools (to perform a job), information (needed to do the job correctly), advice (for the difficult parts of the job) and training (to extend the employees knowledge and skills). In this study the effectiveness of an EPSS for instructional designers is reported.     

An empirical test of replacement costs of turnover using human capital corporate panel in Korea

Scholars have devoted considerable attention to the role of turnover in influencing organizational resource allocation. Because research that addresses employee turnover based on longitudinal data remains relatively limited, the impact of employee turnover in a given time period on future turnover, as well as replacement costs, requires further explanation. This study uses the turnover–replacement cost mechanism to empirically test panel data from 224 South Korean firms between 2005 and 2015 (T1–T6). The findings indicate that the relationship between turnover and replacement costs gradually recovered following the global financial crisis and that the carryover effects have been dynamic over time. Although we found no significant effects that confirm the dynamics in our model, our findings suggest that firms must identify unstable dynamics and patterns to address future economic uncertainty. Finally, a comparison of our model to models without control variables reveals similarities and differences between the two control variables (i.e. firm size and type of industry).