慈善组织理事会治理对会计信息质量的权变影响研究

利用2005-2019年中国慈善基金会数据,基于权变理论视角,探讨慈善组织理事会治理对会计信息质量的影响效应。研究发现：理事会规模越大、理事的平均年龄越大、理事中国家工作人员越多、女性理事占比越低,慈善基金会会计信息质量越高;而理事长和秘书长两职合一对慈善基金会会计信息质量不存在显著影响;理事会治理对会计信息质量的影响随着慈善基金会捐赠依赖度和外部审计质量的不同而发生权变,捐赠依赖度越小、外部审计质量越高的慈善基金会,理事会治理对会计信息质量的监督效应越强。     

会计信息质量检查、董事联结与财务重述

基于财务重述视角,考察会计信息质量检查制度的直接治理和间接治理效应。研究发现：会计信息质量检查显著降低被公告公司财务重述概率,也会降低与被公告公司存在内部董事联结关系(简称“内部董事联结”)公司的财务重述概率,但对与被公告公司存在外部董事联结关系(简称“外部董事联结”)公司的财务重述概率无显著影响。强化媒体报道和内部控制质量是缓解会计信息质量检查在外部董事联结中间接治理失效的有效措施;会计信息质量检查监管力度加大会进一步降低被公告公司以及内部董事联结公司财务重述概率。     

结构异质性对中国能源高质量发展的影响研究

基于结构异质性对能源高质量发展影响的理论分析,使用稀疏主成分分析方法测度中国能源高质量发展水平,构建中国和八大经济区域面板分位数回归模型,实证研究了结构异质性对中国能源高质量发展的影响。结果表明：2003—2020年中国能源高质量发展水平有所提升,但仍存在明显的区域发展不平衡问题,西部地区和北部沿海地区的能源高质量发展水平更高。产业结构与能源高质量发展水平呈负相关关系,能源消费结构、资本配置结构与能源高质量发展水平呈正相关关系。     

Financial reporting consequences of natural disasters: Evidence from the impact of resource constraints at audit offices on non-affected clients

Disaster-affected clients demand significant additional effort from their audit office, and hence strain the audit office’s resources available to other non-disaster-affected clients. We consider audit offices with disaster-affected clients to be strained offices and find that, compared with clients audited by non-strained audit offices, non-disaster-affected clients audited by strained audit offices are more likely to have their financial statements restated. This result suggests the financial reporting quality of companies not directly exposed to disasters could also be negatively affected by the disasters, due to their auditors’ strained-resource issue. We further find such a negative effect is more pronounced when the degree of resource constraints is greater and when the audit office lacks client experience or industry expertise. We offer novel evidence of financial reporting consequences of natural disasters, focusing on the externality of disasters on companies not directly affected by disasters. The findings have important implications for regulators in making disaster-related policies, for auditors in managing their client portfolios, and for companies in making auditor choice decisions.     

SERVCON: development and validation of a multidimensional service convenience scale

As customers have demanded greater convenience in service exchanges, researchers have responded by incorporating the convenience construct into their conceptual models and empirical studies, but a comprehensive, formally validated measure of convenience remains lacking. This study conceptualizes service convenience as a second-order, five-dimensional construct that reflects consumers’ perceived time and effort in purchasing or using a service. Service convenience dimensions are salient at different stages of the purchase decision process. Given this conceptualization, the study presents the development and validation of the SERVCON scale, a comprehensive instrument for measuring service convenience. The five dimensions are independent within a nomological network that illustrates distinct antecedent and consequent effects, and the results reinforce the multidimensional representation, offering insight into the distinctive relationships between each service convenience dimension and its antecedents, such as competitive intensity, and consequences, such as repurchase behavior. The findings help researchers and managers understand a fully conceptualized convenience construct and facilitate the measurement of convenience in future empirical studies.     

天津商业大学本科教学质量监控体系的构建与实践

本文对天津商业大学本科教学质量监控体系的构建和实践进行了阐述。构建一个系统化、科学化的教学质量监控体系必须坚持人和管理的指导思想,充分考虑构建教学质量体系的目标性、全员性、系统性和全程性原则。依据构建教学质量监控体系和原则,学校构建了由教学管理指挥系统、教学评估系统和教学监督系统组成的教学质量监控体系,经过多年的实践取得了良好的效果。     

中国OFDI影响出口的质量效应与成本效应研究——基于异质性产品价格分解模型

基于异质性产品价格分解模型，运用联合国UN Comtrade 2003-2016年产品-目的国层面出口数据，考察中国OFDI影响本国出口的质量效应和成本效应。研究发现：中国OFDI显著提升了出口产品质量，并对出口产品成本产生降低作用。从目的国收入看，金融危机前，中国OFDI对出口质量的提升以及对出口产品成本的降低作用，主要通过对高收入和中高收入国家的投资实现；而金融危机后，则主要通过对中低收入国家的投资实现。从产品类型看，中国OFDI显著提高了差异性产品和中间产品的出口质量，并对两类产品的成本产生降低作用；但对同质性产品和最终产品，只对其出口产品成本存在显著降低作用，对出口质量的提升作用不显著。因此，以投资带动贸易仍然是推动中国外贸高质量发展的有效举措。     

一种锂电池检测分选系统中的数据通信

基于目前锂电池人工检测分选的状况，开发出锂电池的自动检测分选系统及相应数据通信软件，实现了锂电池分选的可视化、自动化控制，提高了分选效率。该系统具有一定的工程实用价值。     

素质教育中高校班主任工作的思考

应试教育向素质教育转变，给高校班主任工作和班主任素质提出了要求。高校必须重视班主任素质提高，不断开创班主任工作新的局面。     

提高新建本科院校教学质量水平的探讨

教学质量是高校得以生存和发展的关键之所在。该文以嘉兴学院教学质量建设为个案,探索了加强新建本科高校教学质量建设的有效途径。