基于“结构—动力—绩效”视角的战略性新兴产业协同创新——以日本新能源汽车产业为例

多主体协同创新是促进产业发展进步的关键,提出战略性新兴产业协同创新的“结构—动力—绩效”分析框架,在结构上主要对战略性新兴产业协同创新中的高校、核心企业、政府、金融、中介、上游企业、市场及用户等主体进行分析;从新技术驱动力、政府支持力、中介和上游企业支撑力、金融提升力以及市场需求拉力方面,分析战略性新兴产业发展动力因素;从专利占比、产品销售量及市场占有率等因素分析战略性新兴产业绩效。最后,以日本新能源汽车产业为例进行研究,结果表明,“结构—动力—绩效”框架对战略性新兴产业多主体协同创新具有借鉴意义。在此基础上,提出我国战略性新兴产业发展对策和建议,以期为中国战略性新兴产业协同创新发展提供方向。     

A Socioecological Examination of Observing Littering Behavior

Despite evidence of the negative health, environmental, and economic impacts, littering continues to be a problem and therefore warrants ongoing research attention. Guided by a Behavioural Ecological Framework, this study observed individual-, social-, and environmental-level factors on littering behavior across three different parks in Saudi Arabia. A total of 362 individuals were observed over 12 days. Approximately half of all disposals were improper, with litter left on the ground. The most commonly littered object was nuts (29.4%). The findings revealed that environmental factors had a significant impact, including the amount of existing litter, beautification efforts, and distance to rubbish bins, and that the only significant individual factor to have any impact on individual littering behavior was group size. Implications for litter prevention are discussed. Future research opportunities are outlined.     

街谷空气污染研究评述及城市规划应对框架

对城市街道峡谷(街谷)空气污染领域的研究现状、发展趋势和存在问题进行分析。以科学问题的内涵和结构为基础,提出街谷空气污染问题的求解应答域及街谷空气污染防治未来所需研究的主要内容。根据公共安全管理的生命周期理论,建立"污染源管控、扩散途径优化、污染受体保护"的街谷空气污染防治策略,设计由街谷污染机制、风险预警与防治模型、规划设计与管理、信息支持平台等共同构成的科学行动框架。在城市环境问题突出的背景下,街谷空气污染防治的城市规划对策研究是对城市问题中关键领域的重要问题的积极应对。     

低碳城市发展行动框架研究

试图通过低碳城市发展行动框架的探索,在城市层面开始低碳化发展的试验和建设,找准适合地区发展的低碳城市行动内容.在简要回顾低碳城市研究的有关进展基础上,认为低碳城市行动是现阶段研究的重要内容,并对目前低碳城市建设较为领先的城市实践案例进行了分析,提出低碳城市发展行动框架,包括低碳城市行动的制度架构、低碳城市行动方案制定过...     

关于SPS措施的研究动态综述

SPS措施是与食品安全、动植物健康、环境风险密切相关的技术性措施，也是国际贸易必须遵循的游戏规则，是一把“双刃”剑。西方学者对SPS的研究已形成较为完整和成熟的理论，在研究方法上，多采用定量研究为主，并紧密地服务于贸易实践，这对我国学者加深对SPS的理论认识．借鉴以贸易实践为基础的量化研究方法，具有重要启示。本文从多维角度综述了中外学者关于SPS的研究成果。     

建立我国财务会计概念框架的路径选择

在基本准则转换为财务会计概念框架的进程中,需对我国会计准则规范体系进行重新的梳理,应遵循的正确路径是将现行的会计准则体系分立为确认与计量准则和披露准则,并由不同职能部门分别进行制定.完整的会计准则规范体系应包括财务会计概念框架、确认与计量会计准则、财务会计信息披露准则.     

企业集团财务控制:一个理论分析框架

从契约理论角度看,财务控制是对初始契约的不完备性所进行的修正,这恰是企业集团财务控制的逻辑起点.在企业集团复杂的代理关系中.母公司处于核心主导地位,是企业集团财务控制的主体.通过均衡代理成本争财务协同效应使财务控制的制度安排净收益最大化不仅是企业集团财务控制的目标,同时也蕴涵财务控制的机理.因此反映上述特征的企业集团财务控制完整架构应由目标层、治理层和管理层所组成.     

韩国物流法律制度建设对中国的启示

韩国的法律包括成文法和不成文法,其立法模式是分别立法模式,以全物流行业统一立法为主,辅以各领域的专门法律法规,在相关法律中充分考虑新形势的发展,将绿色物流的要求反映在法律中,推动物流的亲环境化、绿色化。中国物流的法律体系分散于物流各个环节的法律、法规、国际条例以及各种技术规范中,缺乏系统性和协调性,法律效力不强,立法滞后且缺乏国际视野。中国应推动物流法律法规的标准化,建立独立统一的物流部委,加快物流相关法律的修订,以适应时代发展需要。     

Advancing the evidence base for public policies impacting on dietary behaviour,physical activity and sedentary behaviour in Europe: The Policy Evaluation Network promoting a multidisciplinary approach

Non-communicable diseases (NCDs) are the leading cause of global mortality. As the social and economic costs of NCDs have escalated, action is needed to tackle important causes of many NCD’s: low physical activity levels and unhealthy dietary behaviours. As these behaviours are driven by upstream factors, successful policy interventions are required that encourage healthy dietary behaviours, improve physical activity levels and reduce sedentary behaviours of entire populations. However, to date, no systematic research on the implementation and evaluation of policy interventions related to these health behaviours has been conducted across Europe. Consequently, no information on the merit, gaps, worth or utility of cross-European policy interventions is available, and no guidance or recommendations on how to enhance this knowledge across European countries exists. As part of the Joint Programming Initiative “A Healthy Diet for a Healthy Life” (JPI HDHL), 28 research institutes from seven European countries and New Zealand have combined their expertise to form the Policy Evaluation Network (PEN). PEN’s aim is to advance tools to identify, evaluate, implement and benchmark policies designed to directly or indirectly target dietary behaviours, physical activity, and sedentary behaviour in Europe, as well as to understand how these policies increase or decrease health inequalities. Using well-defined evaluation principles and methods, PEN will examine the content, implementation and impact of policies addressing dietary behaviour, physical activity levels and sedentary behaviour across Europe. It will realise the first steps in a bespoke health policy monitoring and surveillance system for Europe, and refine our knowledge of appropriate research designs and methods for the quantification of policy impact. It will contribute to our understanding of how to achieve successful transnational policy implementation and monitoring of these policies in different cultural, demographic or socioeconomic settings. PEN will consider equity and diversity aspects to ensure that policy actions are inclusive and culturally sensitive. Finally, based on three policy cases, PEN will illustrate how best to evaluate the implementation and impact of such policies in order to yield healthy diets and activity patterns that result in healthier lives for all European citizens.     

South African financial reporting students' reading comprehension of the IASB Conceptual Framework

Students studying principles-based IFRS require a thorough knowledge and understanding of the IASB's Conceptual Framework (Framework). Reading comprehension of the Framework enables students to access and decode its content. This allows the development of the ability to analyze, critique, evaluate and synthesize the content. The objective of this study was to evaluate students' reading comprehension of the Framework using the Cloze procedure. Researchers have questioned whether there should be different assessments of reading comprehension for different demographic groups. This paper explores differences in the reading comprehension of a diverse cohort of South African financial reporting students. Many students demonstrated reading comprehension at the Independent or Instructional Level. Further analysis revealed statistically significant differences between reading comprehension by language of instruction and the attendance, or not, of prior reading courses. While this study considers South African students, the results may be of interest to instructors in other multiracial or multilingual environments.