基于层次分析法的地方财政收入风险评估指标体系优化及实证分析——以江苏省的数据为例

地方财政收入风险管控的研究已成为一个世界性的课题。本文以刘谊等人关于地方财政收入风险研究为基础,全面考虑新经济环境背景及地方债务收入因素的变化,对地方财政收入风险评估指标体系进行了系统优化分析,并采用层次分析法设计其指标权重。最后以江苏省13个地市的相关数据进行检验,发现优化后的指标体系的权重一致性更高,风险评估结果更贴合实际,并据此提出一些相关风险监控的建议。     

我国省际旅游业包容性增长的指标体系及聚类分析

中国旅游业经历了多年的高速增长,但增长方式属于粗放型。旅游业应发挥"保增长、扩内容、调结构、惠民生"功能,实现包容性增长。关注国民福利的改善和提升,实现旅游业与社会、经济、文化、环境的协调发展。     

高管激励与研发支出:内生性考察

高管激励与研发支出显著正相关,但二者是否存在内生性问题?基于2009—2011年中国制造业上市公司数据的实证研究发现,高管激励和研发支出之间存在内生性问题,OLS回归法会导致系数估计不具有一致性。利用联立方程模型则发现,高管股权激励和研发支出之间存在双向因果关系,高管报酬激励与研发支出之间并不存在因果关系。这表明高管激励和企业研发支出决策之间存在相互影响。     

环大冶湖农田土壤重金属污染特征及潜在生态评价

对环大冶湖周边农田土壤中重金属Cu、Pb、Zn、Cd、Cr、Ni、Mn和Co的含量进行了监测,采用地积累指数法及潜在生态风险指数法对环大冶湖农田土壤中重金属元素的污染状况进行定量分析及评价,并分析了污染物的潜在来源。结果表明:环大冶湖周边土壤已受到重金属不同程度的污染,Cd污染已影响到了农田的安全生产。地积累污染指数结果表明,8种重金属元素累积程度由高到低依次为Cd、Cu、Pb、Zn、Co、Ni、Mn和Cr。土壤中Cd的地积累污染指数为1.72～4.29,1、26和28号采样点土壤Cd属重累积,其中26号土壤Cu属偏重累积,28号土壤Cu亦属严重累积。Cd的生态风险系数最大,其中25、26、27和28号采样点土壤Cd属极强生态风险危害,其中28号土壤Cu亦属较强生态风险危害。     

国际财务报告准则带来了什么:全球发现

本文对IFRS实施的经济后果的文献进行了梳理,讨论其对全球资本市场和企业行为的影响。现有文献发现,IFRS在推动全球建立高质量且可比的会计信息的过程中已经取得了一定的成绩,在会计信息的价值相关性、契约有用性和资本市场效率等方面起着积极的作用,对于IFRS的推动者提供了初步的、较为显著的支持。但是这些成绩是否稳定以及IFRS在不同的法律和商业环境下的可推广性,尚需要时间的检验。     

Individualism–Collectivism, Private Benefits of Control, and Earnings Management: A Cross-Culture Comparison

Using private benefits of control and earnings management data from 41 countries and regions, we provide strong evidence that cultures, together with legal rules and law enforcement, play a critical role in shaping corporate behavior. More specifically, we find that private benefits of control are larger and earnings management is more severe in collectivist as opposed to individualist cultures, consistent with the argument that agency problems between corporate insiders and outside investors are severe in collectivist culture. These results are robust to the inclusion of controls for country wealth, economic heterogeneity across countries, and international differences in ownership concentration.     

Building customer trust and loyalty: an empirical study in a retailing context

This paper integrates the seller's characteristics and the consumer's individual characteristics in testing the person-to-person and person-to-firm effects of trust on loyalty in the department store. A multidimensional model of the behavioural components of trustworthiness is used to examine their differential effects on consumer trust. The results reveal that the effects of behavioural components of trustworthiness on trust in salespersons and trust in department stores are different. Trust in salespersons contributes to the trust in the department stores they work for. In addition, although both trust in department stores and trust in salespersons are expected to enhance customer loyalty, person-to-person trust has stronger influence on loyalty than does person-to-firm trust. The findings also suggest that customers' individual characteristics should be considered in assessing the role of trust in business relationships other than sellers' characteristics.     

Country Resources,Country Image,and Exports: Country Branding and International Marketing Implications

ABSTRACT

A country's economic, political, and socio-cultural institutions have always been regarded as important determinants of a company's exports and international marketing strategies. With the recent thinking about countries becoming more like a brand, these factors should impact a country's marketing and branding strategies. There has been a call for more research on how countries can use their institutions and resources to enhance their globalization efforts. This study intends to fill this gap by examining the relationships between country institutions and resources, country image, and exports based on institution theory and resource advantage theory. Both archival and primary data for 24 countries over 12 years (1995–2006) were used to assess a random-effects panel data model. The results reveal the significance of economic development and communication infrastructure on exports. In addition, country image was found to indirectly affect exports. The theoretical and practical implications on country branding and international marketing conclude the article.     

区域经济可持续发展系统的控制机制研究

可持续发展是当前社会发展的主题,是社会、经济、环境和资源协调发展的结果.完善区域经济可持续发展控制机制的对策建议：强化反馈控制的意识;严格实施控制机制;建立完善的信息系统.     

凯氏定氮法测定粮食蛋白质含量方法研究

对凯氏定氮法测定粮食蛋白质含量的3个国家标准检验方法进行了对比,研究了蛋白质测定的消化、蒸馏、结果计算等主要操作步骤对测定结果的影响,并对蛋白质含量的国家标准检验方法及质量控制回收率测定提出了建议,对保证蛋白质检测结果的真实可靠具有重要意义.