众筹模式下科技金融服务平台功能架构研究

众筹作为一种新崛起的互联网商业模式,为科技型中小企业提供了新的融资模式和渠道。首先,分析了众筹模式的概念及特征;然后,研究了基于众筹模式的科技金融服务平台系统架构,从商业模式构成要素的视角讨论了众筹在科技金融服务平台中的应用方式;接着,分析了众筹模式在科技金融服务平台中应用的利益相关者,构建了相应的服务过程,设计了平台业务处理流程和价值创造过程,提出了平台盈利方式;最后,从科技金融服务平台的视角讨论了众筹模式运用应关注的重点问题。     

美国科学技术中心协同创新模式研究与启示

1987年,美国国家科学基金会（NSF）资助建立科学技术中心(STC),旨在促进科研领域前沿基础科学研究、培养大批创新性人才以及实现多方知识转移,以更好地巩固其在国际上的科学技术研究领导地位。研究发现,美国科学技术中心在运作模式上具有组织管理“集中—分散”、研究与教育紧密结合、知识转移有效、动态监测评估等多重优点。我国在建设协同创新中心时,应充分借鉴其优点,不断提高我国高校协同创新能力与质量,为早日从人力资源大国向人力资本强国转变创造有利条件。     

Offshoring and employment structure in the EU periphery: the case of Spain

The effects of offshoring of production have received a great deal of interest due to their implications on labour markets. However, the main theoretical predictions related to this issue are not always fulfilled in the empirical analysis; according to the Stolper–Samuelson theorem, there seems to be unanimous support for its effects in advanced countries whose production is relocated but not at all for recipient economies of the same. Additionally, there is a lack of empirical evidence in countries specialized in unskilled-labour tasks which are, at the same time, economies with higher relative wages in a global framework such as the Spanish economy. In this sense, the aim of this article is to analyse the effects of material offshoring in the relative composition of employment in the Spanish manufacturing industry during the period 1990–2007. Furthermore, we investigate the effects of immigrant labour and the temporary employment rate due to its increasing relevance in the Spanish economy during the period analysed. Using a generalized methods of moments (GMM) approach, our results suggest that, as opposed to most developed countries, offshoring in Spain has favoured the demand for blue-collar workers. In addition, we confirm that the increase in immigration and the increasing use of temporary contracts have enlarged the share of low-skilled workers.     

政府主导下的土地流转与产业发展及就业的关联机制?——天津近郊地区农村集体建设用地流转实践与启示

天津近郊的小城镇建设过程中,农村集体建设用地流转虽然是在政府主导下进行的,但当地自身经济发展水平和农民生活方式的改变是政府推动土地流转的基础和前提;政府则通过对土地的整合及重新规划,推动了当地的产业结构调整和产业水平提升,也加快了农民身份的转变,并为失地农民提供了相应的就业机会和社会保障。农村集体土地的流转是地区产业结构升级和农民就业转型的需要,而政府主导的土地流转可以更好地促进当地产业结构的演化升级和农民的就业转型。     

正确把握科学发展观的内涵

科学发展观内涵非常丰富、深刻。其基本内容是全面、协调、可持续发展;其基本要求是统筹兼顾;其本质和核心是以人为本。只有把握了上述几点,才算正确把握了科学发展观的内涵。     

固定资产和商誉减值的中英比较与借鉴

资产减值等有关问题是目前我国会计理论和实务中急需加以关注的问题之一，本文试图通过对我国有关资产减值准则制度与英国会计准则委员会(ASB)发布的财务报告准则第11号(FRS11)比较，以期从中借鉴有益部分，促进我国有关资产减值会计的完善。     

Conflict and the ethnic structure of the marketplace: Evidence from Israel

How and why does ethnic conflict affect the ethnic structure of the marketplace? To answer these questions, this paper merges a unique administrative dataset covering the universe of transactions in the Israeli market for used cars during 1998–2010 with data on the intensity of the Israeli-Palestinian conflict. The analysis shows that violence reduces the number of transactions between Arab sellers and Jewish buyers while increasing the number of transactions between Arab sellers and Arab buyers; violence has no effect on the number of transactions involving Jewish sellers. I relate these findings to the economic literature studying the sources of discrimination.     

证券分析师估值模型选择偏好及其对目标价的影响研究——基于企业特征角度

以2017—2020年证券分析师研报为依据,将分析师估值模型选择偏好与分析师目标价结合探讨,并率先提出目标价投资参考价值这一全新概念且对其评估方法进行设计。研究发现,分析师存在特定的估值模型类型偏好,并且在不同行业中偏好不同的估值模型。然而,分析师偏好的估值模型不一定能够生成质量良好的目标价。对于不同特征的企业,分析师存在迥然各异的估值模型选择偏好,该偏好对目标价具有显著影响。结论可帮助分析师优化估值模型选择,提高目标价质量。     

Resource acquisition strategies in business relationships

Integrating the IMP Group approach with aspects of the resource-based view of the firm, we seek to develop and test a typology of relationship strategies based on different resource acquisition foci. For this purpose, we conducted interviews with thirty CEOs and other senior marketing managers in the UK and the USA. In-depth content analysis identified five main resource acquisition strategies (RAS) behind building business relationships: money bonds, new market bonds, utilization bonds, intellectual bonds, and credibility bonds. We further carried out a quantitative study with 658 senior managers in the USA to test for the generalizability of our findings. Results of a one-way repeated ANOVA and multinomial logistic regression analysis show significant differences between the five RAS for business relationships. However, a pair-wise comparison provides evidence for the existence of hybrid strategies. In addition, an investigation of the association between the RAS of business relationships on the one hand, and business strategy on the other, revealed equifinality of alternative business strategies vis-à-vis the applied relationship strategy. Finally, our analysis revealed no significant differences between the distributions of RAS types for knowledge intensive versus non-knowledge intensive business services. However, we found that RAS distribution is significantly associated with company size.