我国大众体育消费:理论探源、制约因素与实施策略

全面激励大众消费是构建以国内大循环为主体、国内国际双循环新发展格局的内在驱动力。本文采用理论分析、逻辑分析方法对当前大众体育消费的理论基础及制约因素进行研究。研究表明:当前,我国体育产品或服务供给力不足、体育消费税制体系激励缺位、微观主体税负沉重、政府调控政策落实不到位等制约了大众体育消费。激励大众体育消费不仅需要政府规制和宏观调控政策的激励,而且需要提升市场机制对体育消费的资源配置作用,实施科技+体育和互联网+体育深度融合,完善财税激励政策,大力培育体育消费市场,扩大体育消费人群规模,达到助推体育消费高质量发展的政策激励调控目标。     

乡村振兴背景下安徽省农村经济与人居环境协调度研究

在乡村振兴战略背景下,应关注农村内部各系统之间的相互协调,以期实现乡村整体水平的优化发展.以安徽省为研究对象,建立农村经济与人居环境发展水平的指标评价体系,运用熵值赋权法、耦合协调模型,计算各市农村经济与人居环境发展水平的综合指数以及二者的协调度.实证结果表明:安徽省农村经济与人居环境水平具有明显的区域差异性,总体协调度相对偏低.因此,应进行不同产业的深度融合,树立绿色引领乡村振兴的理念,健全农村公共设施的投资机制等.     

A Study on Firms with Negative Book Value of Equity

This paper studies the puzzling negative book equity phenomenon among US public firms. Our evidence suggests that negative book equity firms exhibit heterogeneous characteristics. We show that a great portion of these firms, while operating at excessive capital structure with leverage ratio over 100%, are financially and operationally healthy. These healthy negative book equity firms increase their debt primarily motived by a need for funds to fulfill investment demand. We also find that the off‐balance sheet intangible assets and quality of intangible assets play an important role in determining the true debt capacity of these firms.     

Go beyond tokens: Number and type both matter

Drawing upon token theory and critical mass theory, this study examines whether all female directors are equally considered as tokens. We argue that inside female directors are less likely than outside female directors to be considered as tokens because they are more powerful and influential. Using a 10-year sample of Chinese publicly listed firms on the Shanghai or Shenzhen Stock Exchanges from 2008 to 2017, we find that even one inside female director can make a significant contribution to corporate social responsibility (CSR), while outside female directors do not have a positive effect on CSR until their number reaches the critical mass (i.e., three). The results suggest that the predictions of token theory and critical mass theory vary across female director types. These findings contribute to the current literature by integrating female director typology with their numerical representation to explain their token status.     

What you see is meaningful: Does green advertising change the intentions of consumers to purchase eco-labeled products?

Consumers are increasingly worried that their current consumption patterns have negative environmental impacts, which in turn shapes their green purchase intentions. Based on the signaling theory and stimulus–organism–response model, the purpose of this research is to construct a theoretical framework to understand consumer intentions to buy eco-labeled products. Empirical results from 671 questionnaires show that as expected, green advertising receptivity positively affects intention, and the relationship between green advertising receptivity and intention is also moderated by promotion focus and mediated by system trust and personal trust. However, the relationship between green advertising receptivity and purchase intention is not moderated by prevention focus. Hence, this research suggests that stakeholders should conduct truthful green advertising campaigns to dispel consumer suspicion and target different consumers with different green advertising and marketing campaigns to increase sales.     

江苏科技人才发展问题与对策研究

人才是科技创新最关键的因素,以《中国高技术产业统计年鉴》、《中国科技统计年鉴》为基础,对江苏的主要人才指标与广东、浙江进行对标分析,找出江苏科技人才发展的优势与不足.江苏存在研发人员增速缓慢、基础研究人才不足、人才区域分布不均衡等问题,分析问题背后的深层次原因,并从增强高新技术产业人才集聚效应、建设高水平基础研究人才队伍、提高苏中苏北引才育才能力等方面提出对策建议.     

城市地铁系统发展规模与建设时机研究

利用全世界各地地铁系统发展相对完善的城市特征数据进行关联分析,论证城市地铁系统合理建设规模;利用国内已开通运营地铁城市特征数据构建规格化分析指标,判断地铁系统适宜的建设时机.研究结果表明:城市地铁系统发展规模与城市人口规模呈现正相关关系,但人均拥有地铁里程与线网客流强度呈现负相关关系;地铁系统建设时机则与市区常住人口数、人均GDP、一般公共预算收入、建成区人口密度等高度相关.     

城市化进程中的人力资本与住房价格

以人为载体的人力资本随着城市化的发展而流动,通过人口迁移,积累到宏观层面就形成了城市的人力资本存量.城市人力资本水平的提升能够增加城市住房的有效需求,推动房价上涨,并且城市人力资本水平对房价的正向影响存在异质性.为探究城市化进程中城市人力资本水平与城市住房价格之间的关系,对中国255个地级市的面板数据采用动态面板分位数回归的方法进行了实证检验,实证结果表明城市人力资本水平与城市住房价格之间存在正向关系,高人力资本水平对高房价地区房价的正向影响程度更大.     

中小股东在线发声与企业会计稳健性——来自雪球论坛的证据

长期以来,中小股东参与公司治理的实际效果饱受质疑,而社交媒体为中小股东提供的在线发声平台极大地扭转了中小股东边缘化的弱势局面.文章基于2013-2017年雪球股票论坛的讨论帖数据,分析了中小股东在雪球股票论坛的讨论对企业会计稳健性的影响及其机制.研究发现,中小股东在社交媒体上的在线讨论显著提高了被讨论公司下一年的会计稳健性,这一作用主要通过增加监管介入、抑制大股东掏空和降低企业盈余管理水平实现.此外,社交媒体讨论提高会计稳健性降低了债务融资成本,增加了股东权益保护,提高了公司业绩.因此,社交媒体已成为影响会计稳健性的重要因素,是中小股东参与公司治理的新通道.文章的研究有助于揭示社交媒体的公司治理价值,丰富和更新中小股东在公司治理中的作用和功能,为会计稳健性的影响因素研究提供新的视角与证据.     

竞争抑或继承:农地产权如何影响农民生育性别偏好

重男轻女被视为乡土中国的重要传统之一.已有研究多聚焦于男女不平等的社会问题,但较少关注男女性别偏好所反映出的农民土地情结以及中国农村土地制度改革可能带来的乡土社会生育观念的变化.本研究表明,农民生育重男的性别偏好不仅是农村家庭传承中继承观的反映,也是农地产权不稳定或不安全时壮大地权博弈力量的需要.基于2016年中国劳动力动态调查数据的检验结果显示,农地调整和农地确权均会强化农民重男轻女的生育性别偏好.其中,农地调整会诱导农民对生育男孩数量上的偏好,生男孩成为弱者的武器;农地确权并未激励农民在生育男孩数量上的占优,而仅限于有.前者表达产权争夺的竞争性,后者表达产权排他的继承性.文章强调,重男轻女观念隐含着不同的产权含义.