从企业孵化器到企业加速器:缘起、演进及走向

企业加速器与企业孵化器同为服务企业发展、促进经济增长、增加就业岗位的创新服务组织,二者之间存有诸多类似之处,亦有许多的差异。这里以企业孵化器、企业加速器的起源、演进为切入点,剖析二者在概念界定、服务内容等方面的区别,进一步阐述"孵化—加速"耦合对接,构建一条完整创新服务供应链的理论价值和实践意义。     

Reduction in nitrogen fertilizer use results in increased rice yields and improved environmental protection

Overuse of nitrogen fertilizer represents a considerable environmental problem globally, but especially in China. Recently, a recent approach on an experimental scale based on the diffusion of the so-called Three-Control Technology (TCT) successfully alleviated the overuse of nitrogen fertilizer in southern China villages in the Guangdong Province, serving as a reference point for other rice-producing countries tackling similar challenges. Here, we assessed the correlation between rice yields and reduction in the use of nitrogen fertilizer following the introduction of TCT. Our study was based on the collection of primary data from 248 households randomly selected from four rice-growing areas of Guangdong Province, China. Our results show that TCT significantly improved the efficiency in the use of nitrogen. Crucially, participating farmers, including both full adopters and partial adopters, were found to fundamentally change their application practices of nitrogen fertilizer, resulting in major improvements in the local soil and water systems.     

平衡计分卡应用初探

该文认为建立平衡计分卡的难点在于如何将企业的长远目标转化成为平衡计分卡上具体的评价指标,并对其进行定量计分。在确定平衡计分卡的具体评价指标时,运用了调查法,在对评价指标进行定量计分时,运用了权系数模型以及统计学的一些常用方法进行计算分析。     

The Effect of Cross‐Border Mergers and Acquisitions on Earnings Quality: Evidence from China

Despite the fruitful research on the motives and outcomes of cross‐border mergers and acquisitions (M&As) of Chinese multinational corporations (MNCs), there has been scant research on the impact of cross‐border M&As on corporate governance. In this article, we fill the research gap by exploring whether cross‐border M&As may lead to an improvement in corporate governance of Chinese acquirers. In particular, we examine the impact of cross‐border M&As on earnings quality of Chinese MNCs. We find that the acquisition of a target firm from a developed country leads to a significant improvement on the acquirer's earnings quality. In comparison, the acquisition of a target from an emerging market does not have such an impact. Our results are robust to various corporate governance measures, alternative econometric methods, and controls of relevant firm characteristics and macroeconomic variables. Finally, we show that the effect of cross‐border M&As on earnings quality is more pronounced in non‐state‐owned enterprises (non‐SOEs) that have conducted large M&A deals. Our article offers new insight to the international business literature on latecomer perspective and liability of foreignness. © 2016 Wiley Periodicals, Inc.     

经营绩效反馈、环境不确定性与企业广告投入

基于2012～2015年深沪两市A股上市公司样本数据,对经营绩效反馈和企业广告投入之间的关系进行了理论分析和实证检验,并进一步考察了环境不确定性的调节作用。研究结果表明：（1）当企业未实现资本市场经营预期时,随着实际绩效低于经营预期程度的增大,企业广告投入将减少;（2）当企业实现资本市场经营预期时,随着实际绩效高于经营预期程度的增大,企业广告投入将增加;（3）当企业未实现资本市场经营预期时,与低不确定性环境相比,高不确定性环境中企业经营绩效负反馈对广告投入的负向影响将增强;（4）当企业实现资本市场经营预期时,与低不确定性环境相比,高不确定性环境中企经营绩效正反馈对企业广告投入的正向影响将增强。     

基于多目标优化的生鲜食品联合库存研究

生鲜食品是人们生活的必需品,随着生活水平的不断提高,人们的消费观念也随之发生变化,生鲜食品在安全性、时效性以及多样性等方面引起的研究一直居高不下,同时在服务上的要求也日益严格、高标准。而企业要达到消费者所满意的服务水平,它的总成本会很高,企业的利润将会大大减少。解决生鲜食品中出现的问题,满足消费者需求的同时使总成本最小是关键所在。文章通过层次分析法对生鲜食品的多个目标进行分析评价,并根据分析结果提出对策建议。     

农村公共产品供给侧结构性改革框架与实现机制

传统的政府单向性农村公共产品供给模式导致长期以来农村公共产品的低效或无效供给。基于供给侧视角构建农村公共产品的供给侧结构性改革框架,对于农村公共产品的高效供给具有十分重要的理论和实践意义。鉴于此,农村公共产品有效供给需要从供给侧改革入手进行理论修正与现实检讨。农村公共产品的供给侧结构性改革要以供给主体、供给内容、供给方式的结构优化为着力点,以权责重置、决策优化、方式创新、转移支付等机制创新为路径。     

“荷兰病”型旅游地:内涵解析与识别流程

"荷兰病"是一个经济学领域的概念,指一国或地区某一产业部门异常繁荣,而其它产业发展相对滞后的现象。在中国旅游产业发展实践中,存在着以丽江市、张家界市、三亚市、黄山市和阿坝州为代表的以旅游业为单一支柱产业,区域经济发展高度依赖旅游业的旅游地。文章创造性地提出了"荷兰病"型旅游地的概念,并系统阐述了"荷兰病"型旅游地的内涵特征、形成条件和识别流程,运用Eviews7.0软件对上述五个城市进行"荷兰病"识别的计量经济分析,发现都属于典型的"荷兰病"型旅游地。     

西方公平价格思想的演变

在西方国家,经中世纪到18世纪资本主义生产方式的逐步确立,公平价格思想大致经历了伦理的"绝对公平"价格论、调和的"等级公平"价格论和"利益公平"价格论三个阶段.     

茅坪滑坡体位移特征及其发展趋势预测

 茅坪滑坡体是清江库区一个十分典型和重要的滑坡体，１９９３年雨季和水库蓄水以来，滑坡体位移日趋明显，表现为具有整体滑移特征。本文通过建立滑坡体不同时段位移的ＧＭ（１，１）灰色模型，对位移变化趋势作了分析，结果表明，位移模型拟合精度高，预测成果达到了中、短期预报的目的，对清江隔河岩水利工程的建设与管理具有重要的参考价值。