创新网络领域知识主题研究述评

在知识经济时代，创新网络在企业创新中扮演着重要角色，而研究网络中知识要素的产生、传播、吸收等问题对了解企业网络化创新具有重要意义。基于国内外核心文献数据库，收集创新网络领域知识要素相关文献，并结合文献计量分析方法，对该领域近30年有关知识主题研究的演化规律、整体趋势等进行梳理。结果表明，国内外研究年度发文量均呈现3个阶段变化趋势，且分别拥有各自重要载文期刊，国内研究已形成核心团队，而国外并未形成；国内外研究既有相同之处，也存在差异性，且均形成较为清晰的研究框架；在演化规律上，国内横向拓展和纵向深化研究特征显著，而国外更加注重纵向深入探索分析，研究内容也更加分散；在未来前沿热点分析上，中外学者关注内容既有相同点，也有不同点，知识协同、知识惯例、企业数字化转型对知识影响的研究是未来关注重点。     

科创板上市公司与高校产学研合作的问题及模式研究

科创板的科创属性决定了科创板上市公司与高校产学研合作的独特优势.由于科创板为新设上市板块,目前国内学者对科创板上市公司与高校产学研合作模式研究较少.本文对产学研合作发展及问题进行阐述,发现部分高校由于未发挥自身科研优势、对资本运作重视不够导致科研成果转化不足,校企双方难以深入合作.在此基础上,详细分析了科创板上市公司与高校产学研合作的优势,并结合实际案例,总结出高校控股上市公司、高校参股上市公司、"学科带头人+公司创始人"和校企合作联合研究等四类合作模式.最后,提出要加强政府引导、健全校企产学研合作机制、强化中介机构服务职能等建议.     

Private School Usage in Australia 1975–2010: Evidence from the Household Expenditure Surveys

The use of private schools in Australia has increased greatly since the 1970s. This article shows that most of the growth has been concentrated in attendance at low-fee schools, while the growth in using high-fee schools has been modest. Furthermore, the increase has occurred for households at all income levels, for both single-parent and two-parent households, for households of all sizes, and irrespective of whether the household reference person is born in Australia or elsewhere. However, increasing income and changes in household composition can account only for a small part of the trend.     

Interaction between securitization gains and abnormal loan loss provisions: Credit risk retention and fair value accounting

This study investigates whether managers use asset securitization gains to substitute loan loss provision (LLP) management for earnings management, and, if so, whether the percentage of credit risk retained affects such a relationship. The literature provides evidence that managers have used securitization transactions to boost earnings. Using 2001?2014 data for a sample of bank holding companies, I find that managers use securitization gains and LLPs as partial substitutes and that earnings management from securitization gains grows at an increasing rate to substitute income increasing LLP management as the level of risk retention increases. These findings are consistent with the argument that the higher the level of risk retention, the greater the potential impact on achieving earnings targets, given banks’ exercise of discretion over securitization gains through estimation of fair value of retained interest. In addition, I document that the substitution effect between the two tools is non‐existent in the post‐SFAS 166/167 period. Taken together, the findings have timely implications for accounting standards by informing the effect of risk retention that I measure through earnings management techniques. Moreover, my findings provide additional support for improved disclosures on assets‐backed securities.     

Capital account flows,consumption ratios and the middle‐income trap

The existing literature suggests that it is important to understand the factors that may slow the transition of an economy from middle to high income. Many factors have been suggested as promoting or retarding economic growth, but little attention has been paid to the roles of the capital account and consumption ratio. Using panel regressions involving 48 countries over the 1950–2013 period as well as employing extreme bounds analysis, we find that foreign investment outflows are associated with a mature economy and that there is an optimal consumption ratio that must be surpassed to break out of middle‐income status. These findings are robust to an extreme bounds analysis incorporating a wide range of variables potentially related to growth performance.     

工厂三维设计系统在仪控专业的应用探讨

三维设计代表了目前世界上工程设计技术的最高水平,是设计手段(工具)和设计方法的革命性变革.我院引进AVEVA的三维相关软件,经过培训消化和本地化开发,在多个工程中得到了广泛应用,取得较大成绩.文章将重点介绍该软件对电力行业仪控专业设计的影响.     

牙膏制膏机残留膏体回收方法的探讨

经试验,制膏杌内是膏体残留率最高的部位.通过采用强制出膏、加压出膏、使用均质杌出膏3种方法进行试验,探讨制膏机残留膏体的有效回收方法.试验表明,这3种方法都能有效降低牙膏生产过程中残留膏体的损耗.     

从每股收益出发的杜邦分析方法及应用

传统的杜邦分析方法从净资产收益率出发,对企业进行综合财务分析.在证券市场中,每股收益指标的高低是评价股票投资价值的一个重要因素,从每股收益出发对杜邦分析方法进行改造,能更好地对企业进行财务分析.