会计师事务所“低价揽客”的博弈分析

本文从博弈论的角度对会计师事务所的“低价揽客”行为进行分析,认为“低价揽客”使会计师事务所在审计定价方面陷入“囚徒困境”,进而加剧了事务所之间的恶性压价竞争,降低了审计质量,加大了审计风险,导致事务所的人才流失,影响会计师事务所的可持续发展,并进一步分析了“低价揽客”的成因和提出了相关建议。     

小额贷款公司制度绩效及创新路径——基于对山东省三次跟踪调查的比较

本文通过对山东省小额贷款公司试点制度文件的梳理和三次问卷调查的对比分析发现,规模扩张是当前政策引导及小额贷款公司发展的主流,但随着规模扩张趋于平稳,转型发展势在必行。支撑转型发展的产品和服务创新不足是小额贷款公司的重要短板,需要不断优化政策环境为其提供支持。应该尽快明确小额贷款公司身份定位,出台全国层面的指导性意见,放宽小额贷款公司管制,通过引导其加快产品和服务创新实现转型。     

机械类专业本科毕业设计分类指导策略

本科毕业设计（论文）是高等院校实现人才培养目标的重要实践环节,毕业设计的管理与指导是影响毕业设计（论文）质量的重要因素之一。通过对机械类学生在毕业设计期间所表现出的不同群体特征的分析,将毕业设计期间学生分为考研群、就业群、创业群和择业群。并针对不同群体,提出了从选题、开题、指导过程及论文答辩等环节实施分类管理与指导的策略。     

政府补贴能促进制造企业数字化转型吗？ ——基于演化博弈的制造企业数字化转型行为分析

推动制造企业数字化转型是做大做强制造业、实现制造业高质量发展的必由之路。Hotelling模型,构建制造企业数字化转型的演化博弈模型,分析了在不同市场竞争强度下政府补贴力度变化对制造企业数字化转型策略选择的影响机理。结果显示,政府补贴能有效激励制造企业进行数字化转型,但只有达到一定的阈值才会发挥作用;激烈的市场竞争会弱化政府补贴的激励效果,且对资金能力较弱的制造企业弱化作用更为明显;数字化转型存在的协同效应能有效推动制造企业选择数字化转型策略,但在市场竞争强度较大时,协同效应表现并不明显。     

江西省物流产业发展的路径选择

“十一五”期间,江西物流业孕育着蓄势待发的良好机遇,也面临着亟待解决的现实矛盾。江西省物流业起步晚,与发达省市的平均水平相比差距大,要实现非线性的、超常规跨越式的发展,需要寻找合适的路径。本文运用供求学派、波特的五力模型作为江西物流业发展理论依据,从政府、企业、协会及科研院校三个层面展开分析,给出江西物流业发展对策:一是政府提高物流规划、服务、技术规制及协调合作水平,加快实现基础设施现代化;二是物流企业提高战略、营销、管理、技术水平,提高竞争力;三是物流协会、科研院校提高教育、科研及决策参考水平,为社会输送合格的物流人才、为政府提供及时的决策建议。     

基于多次观测的机载天线阵列幅相误差自校正方法

针对有源幅相误差校正方法需要已知校正源位置,以及迭代自校正方法依赖初值选取等问题,提出了一种信号源位置未知条件下机载天线阵列幅相误差的自校正方法。所提方法利用机载阵列随机载平台运动过程中的多次观测数据,通过挖掘多组观测数据的特征空间结构,将外辐射源位置和阵列的幅相响应进行分步估计。所提算法在幅相响应的估计过程中,也完成了对辐射源的定位。同时,所提方法对机载平台运动轨迹、阵列具体几何形式均未做特定限制。仿真实验结果表明,当信噪比大于5 dB时,所提算法对阵列幅度误差的估计误差小于0.5 dB,对阵列相位误差的估计误差小于2°,验证了所提算法的有效性。     

《诗经》研究的盲点：婚恋诗中男性形象的整体观照

《诗经》婚恋诗中的男性形象并不缺失，但其长期得不到研究者的足够重视，是有深刻的历史原因的。从文本出发，具体分析和综合把握婚恋诗中出现的诸多男性形象，寻绎《诗经》时代男性在情感生活中的真实面貌，并力图从文化学、社会学、历史学等角度揭示其内蕴，对婚恋诗中的男性形象作一整体观照，这应是当代《诗经》学的一个有意义的课题。     

Maximum utility portfolio construction in the forward freight agreement markets: Evidence from a multivariate skewed t copula

We form portfolios consisting of diverse quarterly forward freight agreement (FFA) contracts to maximize the market participant's expected utility. The empirical findings indicate that individual FFA returns display clear autocorrelation, seasonality, fat tail, and heteroscedasticity. The multivariate positively skewed t copula is suggested for constructing maximum utility FFA portfolios, implying that the constituent FFA returns exhibit higher correlations when they rise together. The out-of-sample trading strategy performance metrics and various robustness checks further indicate that the aforementioned copula performs best and robustly for all portfolios. These findings provide profound methodological and managerial implications for market participants to improve risk management.     

Increasing Wages,Factor Substitution,and Cropping Pattern Changes in China

This article analyzed the influence of increasing wages on cropping patterns from theoretical and empirical perspectives. The results showed that the increasing labor cost provided a significant incentive to adjust the grain cropping pattern, which increased the production of the three major cereal grains but reduced the production of other grain crops. Increasing wages had a significant negative impact on cash crops. More labor-intensive cash crops experienced a larger negative impact in the context of increasing wages. The increase in labor costs also had a negative impact on the proportion of vegetables produced, which was more evident in northern China. A further mechanism test indicated that factor substitution was a significant reason for cropping pattern changes; this illustrated the substitution of labor by machinery not only between grain crops and cash crops but also among different cash crops.     

Human Capital Development and Its Influence on FDI Withdrawal: An Empirical Analysis

This paper examines the causal effect of human capital expansion on the exit of foreign-owned firms using the difference-in-differences method together with a quasi-natural experiment involving the expansion of higher education in China in 1999. The expansion of human capital reduces the probability of the exit of foreign-owned firms significantly. This conclusion remains robust under a series of tests, including changing the sample range, adjusting the identification method, and considering the trade liberalization. Analysis of the mechanism indicates that human capital expansion reduces the exit probability of foreign-owned firms by stimulating innovation, improving production efficiency, and optimizing the quality of input and output goods. Industries with higher asset specificity are also more likely to restrain the exit of foreign-owned firms through human capital expansion. Overall, the findings of this study provide a good insight into the exit behavior of FDI in China from the perspective of human capital.