旅游房地产与旅游度假房地产概念研究

鉴于目前旅游房地产概念混淆不清,从定义与范畴出发对旅游房地产概念进行辨析,认为现有界定模糊了概念的逻辑关系。旅游房地产应是以旅游为主导功能的房地产。它与旅游地产、旅游物业、旅游房地产业及旅游度假房地产等属于不同而又有交叉或种属关系的范畴．依据功能作用的差异,将旅游房地产分为吸引物房地产、公用设施房地产与度假房地产3种类型,提出。旅游度假房地产”的概念并予以界定,以适应旅游房地产领域业态发展的需要,为产品模式的清晰与法律法规的健全提供理论参考。     

碳碳复合材料在光伏领域的应用与研究

直拉硅单晶炉、多晶硅铸锭炉是生产硅片的主要设备,其核心部件均为高纯石墨材料,随着太阳能光伏行业的发展,传统石墨材料很难满足直拉硅单晶炉和多晶铸锭炉生产设备的大型化需要,而碳碳复合材料具有良好的热物理性能,和石墨热场材料相比,具有非常大的优势,碳碳复合材料保温件、结构件和发热体将是直拉硅单晶炉和多晶铸锭炉等光伏设备热场材料的发展方向;针对碳碳复合材料结构件和保温件在使用过程中出现的问题,提出采用SiC涂层技术,来提高碳碳复合材料的使用效果和寿命,并在实验中取得了良好的效果。     

区域经济一体化快速发展的经济学分析

近年来区域经济一体化组织得到迅猛发展:欧盟东扩的成功;亚太经合组织合作紧密化;中国—东盟自由贸易区的发展等等。为何许多国家正在加快经济一体化的步伐?经济一体化到底会给成员国经济带来哪些影响?文章旨在运用经济学的方法研究经济一体化快速发展的根本原因。     

联产品协同生产的成本驱动实证研究

实证研究证明，联产品生产的协同作用也是产品成本的驱动因素。协同成本的动因在于联产品的组成变量。在联产品协同生产过程中，所采取的基于非线性成本函数的边际成本计算法，应该是数理依据严谨、实务应用可行的方法。     

CEO hometown identity and firm green innovation

Drawn on the upper echelons theory, this study investigates how chief executive officer (CEO) hometown identity drives firm green innovation. We propose that CEO hometown identity has a positive impact on a firm's green innovation performance. Furthermore, we explore the moderating role of managerial discretion determined by organizational and environmental factors (i.e., institutional ownership and market complexity). We propose that institutional ownership negatively moderates the positive relationship between CEO hometown identity and green innovation, but market complexity plays a positive moderating role. Using Chinese publicly listed firms from 2002 to 2016 in heavily polluting industries, our findings support these hypotheses. Our research contributes to the upper echelons theory and corporate social responsibility literature and has substantial practical implications.     

Sustainable product innovation and changing consumer behavior: Sustainability affordances as triggers of adoption and usage

This conceptual paper argues that for sustainable product innovation to make a contribution to addressing sustainability issues, we need to understand not only why consumers adopt sustainable products but also what makes them use these in sustainable way. To explain how specific product features can change the ways in which consumers engage with sustainable products in the adoption and usage phase, we draw on affordance theory. Affordances refer to the potential for agentic action of users in relation to a technological object. We develop a conceptual framework that explains how sustainable product innovation can lead to the design of sustainability affordances that stimulate adoption and sustainable usage. The framework shows how three forms of agency—material, firm, and user agency—interact and together influence a product's sustainability affordances that drive adoption and a change in consumer behavior. The framework explains how trade-offs between a product's environmental features and consumer expectations regarding desired functionalities and user experience can be overcome.     

从南京爱立信"倒戈"事件看我国国际保理业务的发展

国际保理业务作为一项综合性售后服务业务,在当今世界贸易的发展中发挥着日益重要的作用,而我国企业目前对国际保理这种新兴的金融服务方式的了解和使用还非常有限.应统一认识,加大对国际保理业务的宣传,积极参与国际保理业务的运作,加强保理业务的立法研究,培养一支高素质的从业人员队伍.     

我国股票期权的实施及会计处理

本通过对美国股票期权的发展、特点、作用及会计处理方法的逐一解读，分析了我国企业实行股票期权激励的必要性，并就我国实施股票期权激励机制的环境要求及会计处理方法进行了粗浅探讨。随着各方面配套工作的展开与完善，股票期权制度在我国公司的规范化运作和企业长远发展中，必将散发出巨大的能量和迷人魅力。     

新会计准则中的公允价值及其面临的问题

2006年2月财政部新颁布的企业会计准则中,一个重大变化是按照现行国际惯例引入了公允价值,改变了历史成本计量属性在我国会计准则中一统天下的局面。本文对公允价值的概念以及引入公允价值在我国可能出现的问题和建议进行简单的分析。