生态系统服务功能供需研究与应用

通过总结对比现有生态系统服务评估方法的优缺点,选用"功能当量"相对评估模型作为评估生态系统服务供给的方法。综合考虑生态系统服务的供给指标与需求指标对接程度,从两者可量化的角度出发,以"功能当量"相对评估模型为桥梁,构建生态系统服务供给-需求量化方法框架。最后通过案例分析对"功能当量"相对评估结果进行验证,且对研究区进行生态系统服务供给-需求量化评估,得出研究区服务供给量小于需求量的评估结果,为区域生态管理者和决策者提供参考。     

水体在观光农业园中的应用研究

具体对几个发展较优秀的观光农业园区进行分析,得出水体在观光农业园中运用的优势、劣势、机会和威胁,再结合水体的静水、流水、落水、喷水几种形态,总结出水体在观光农业园中的设计原则,分别是水景优美、形状大小适宜;功能突出、结合地方特色;保证水质、合理利用水资源;易于亲近、协调周边环境设施.     

商业模式研究的知识架构与阶段特征--文献计量分析方法

近些年有关商业模式研究的文献逐渐增多,但是多偏向于特定主题的定性分析,以宏观视角回顾的文献相当有限。因此,本文采用文献计量分析方法,针对商业模式研究领域的整体发展脉络进行分类整合,试图通过梳理商业模式研究的阶段特征和知识架构,以期为该领域未来研究方向选择以启示。研究发现：现有商业模式研究可分为电子商务、战略、组织和创新四个领域,其研究大致经历了萌芽阶段、电子商务阶段、质疑阶段、战略和组织应用阶段以及创新应用阶段。     

Lifting the Veil on Reverse Leveraged Buyouts: What Happens During the Private Period?

We document the different types of restructuring activities undertaken during the private period after the reverse leveraged buyout (RLBO) of previously public firms. Preceding the LBO, firm leverage significantly exceeds that of their peers, while their profitability is better than the industry. However, despite their superior performance, these firms are undervalued before going private. While private firms undertake value‐enhancement measures by increasing employee productivity, asset restructuring, decreasing cost of goods sold, and increasing ownership concentration. Enhanced valuation at the RLBO is a result of value capture, as well as efficiencies obtained from restructuring activities. We also identify factors determining the private period duration.     

The dark side of analyst coverage: The case of innovation

We examine the effects of financial analysts on the real economy in the case of innovation. Our baseline results show that firms covered by a larger number of analysts generate fewer patents and patents with lower impact. To establish causality, we use a difference-in-differences approach that relies on the variation generated by multiple exogenous shocks to analyst coverage, as well as an instrumental variable approach. Our identification strategies suggest a negative causal effect of analyst coverage on firm innovation. The evidence is consistent with the hypothesis that analysts exert too much pressure on managers to meet short-term goals, impeding firms' investment in long-term innovative projects. We further discuss possible underlying mechanisms through which analysts impede innovation and show that there is a residual effect of analysts on innovation even after controlling for these mechanisms. Our paper offers novel evidence on a previously under-explored adverse consequence of analyst coverage—its hindrance to firm innovation.     

Factors Influencing China’s Exports with a Spatial Econometric Model

This article employs a spatial econometric model to examine whether China’s exports are affected by political risk, economic integration, and spatial effects. The results show that as China’s economy has grown, a home market effect is evident for its exports. A higher level of economic integration is beneficial to China’s exports. A substitutive relationship is discovered between China’s OFDI and exports. In addition, the higher income per capita of partner countries and the high degree of economic openness are both beneficial to China’s exports. The partner countries of China, with their higher values of export trade, have been mostly countries with lower political risk.     

创业企业高管团队特征对风投机构投资策略的影响——制度环境与机构专长的双重调节效应

高管团队作为创业企业的掌舵者，是风投机构制定投资策略的重要信号机制。因此，基于高阶理论，探究创业企业高管团队特征对风投机构投资策略的影响机制，进而剖析制度环境与风投机构行业专长对上述影响的调节机制，得出以下结论：①对于平均年龄较低、受教育水平较高、政治关系较强以及社会关系较强的创业企业高管团队而言，风投机构倾向于采取分阶段投资与联合投资策略；②良好的制度环境能够降低投资成本，帮助风投机构优化价值服务质量，弱化创业企业高管团队特征对风投机构分阶段投资与联合投资的影响；③较高的行业专长意味风投具有较完善的监督机制与丰富的资源网络，能够降低创业企业高管团队特征对风投机构分阶段投资与联合投资的影响。     

从服务政府到服务社会--税收专业课教学改革刍议

政府机构改革、税制改革、大专院校体制改革给已经饱和的税务人员提出更高要求,市场经济模式要求政府职能从命令式向服务型转变,向"大社会、小政府"过渡,为此,大专院校税收专业要改革,税收专业课教学也要改革,以适应市场经济目标模式.税收专业教学改革包括教学体制,学科隶属,教材体系,教学内容等,老师的讲课角度也必须调整,由服务政府向服务社会转化.     

Population Dynamics in East and West Germany—Projections to 2050

Original Papers

Population Dynamics in East and West Germany—Projections to 2050     

实行会计电算化后的审计工作

随着电算化系统和网络工具在会计工作中的广泛运用,会计的信息存贮方法、核算形式及内部控制方式随之发生了改变,会计电算化的应用必然影响审计工作,同时会计资料和经济信息失真的现状要求我们加强和突出对会计电算化系统的审计工作.