IDC企业关键会计政策探究

近年来,由于云计算、大数据的发展和政策红利,我国IDC行业内的优质企业纷纷利用资本市场的机遇做大做强,打造核心竞争力。在此背景下,本文通过分析IDC行业商业模式的特殊性,找出其商业模式下的关键会计政策,分析这些关键会计政策对IDC企业财务报告的影响,以期帮助资本市场的信息使用者更好地理解IDC行业。     

信贷抑制类型识别及政策影响:千村调查证据

本文依据较易获得的银行网点数据,利用异质性随机双边前沿模型,提出了定量识别农村信贷供给非效率的方法。在此基础上,根据“上海财经大学千村调查”的调研数据,按照某一地区受到供给型或需求型信贷抑制的可能性大小将样本进行分类,实证分析了信贷抑制类型对农村信贷扶持政策效果的影响。研究发现,抑制我国农村信贷的主要原因,是风险导致的需求型信贷抑制。信贷抑制类型会显著影响农村信贷扶持政策的效果:降低贷款利率、提高银行风险承担水平对提升需求型信贷抑制地区的信贷扶持效果非常有效;而要提高供给型信贷抑制地区的信贷扶持效果,应以增加银行网点密度、提高涉农贷款比重以提高信贷可获得性为主,降低贷款利率、提高银行风险承担水平难以达到预期效果。本文的研究结论为合理制定农村信贷扶持政策提供了重要依据。     

创业生态系统演化：社会资本的理论诠释与未来展望

创业生态系统作为创业的重要栖息地，已经成为当前可持续创新的重要载体。创业生态系统相关研究借助于生态学隐喻，实现了内涵与外延的深度解构，但关于创业生态系统运行规律、功能实现及结构生成等问题的探讨有待深入。基于社会资本理论，分析创业生态系统个体、种群、群落以及系统梯次涌现过程中的社会资本流动，进而得出创业生态系统演化轨迹，并从功能范式与结构范式两个方面分析创业生态系统演化驱动机制。基于此，提出创业生态系统未来值得进一步研究的领域。     

A DEA evaluation of the successful implementation of HEALTH2020 policies

Health2020 is a promising framework of policies provided by World Health Organization (WHO) aiming to diminish the health and well-being inequalities among the citizens of countries. European Union (EU) and its member-states participate to this ambitious framework. The deterioration of major demographic, social and environmental factors, in addition to the escalation of the economic crisis prevent the successful and, without restrictions, implementation of this framework. Under such conditions, there is a strong need for all the EU member-states to utilize their health and economical resources efficiently and wisely. In order to provide a unified and value-based approach of the Heath2020 framework, we take advantage of the Data Envelopment Analysis (DEA) and Dynamic DEA methods to evaluate the impact of the Health2020 policies. This approach pinpoints the countries that can be characterized as outperformers and the lagged ones. We adopt several versions of evaluation, in relation to the regional targets of Health2020, measuring both the effectiveness and the efficiency of EU countries from 2011 to 2016. We, also, examine the stability of the technological frontier of the countries using dynamic DEA. Our results showed the existence of major dividend lines between the outperformers and the other countries. The results also reveal a stability in technological changes indicating, probably, the slow development in this sector at the field of Health.     

Managing pregnancy disclosures: Understanding and overcoming the challenges of expectant motherhood at work

A common, complex, and underexamined aspect of women's experience at work emerges when work and motherhood intersect for the first time; pregnant workers are challenged by the need to manage their impressions and identities. Thus, the purpose of this paper is to propose a model and corresponding propositions for understanding the determinants and outcomes of pregnancy disclosure. We extend stigma theory to the case of pregnant workers and explore the antecedents and consequences associated with timing of expectant status disclosure from the perspectives of pregnant women and their colleagues. We describe negative intra- and interpersonal experiences that may be encountered by pregnant women that may account for their departure from the workforce, thereby providing insight into the issues that may exacerbate (or ameliorate) turnover among working mothers.     

略论广西科技政策的若干亮点及发展建议

文章从中国改革开放的宏观视角出发，对广西科技体制改革进行历史思考，分析广西科技政策在广西社会发展中的积极作用与若干亮点，并在此基础上，提出广西科技政策今后发展的建议。     

Traditional SMEs and innovation: the role of the industrial policy in Italy

The aim of this paper is two-fold. First, it analyses the Italian aid programmes for innovation and technology and, in particular, the role of the regions in view of the recent legislative framework. The second aim is to match the needs of Italian SMEs for technological innovation with the state and regional aid programmes. Two empirical research programmes carried out at Ceris-CNR (Institute of Economic Research on Firms and Growth - Italian National Research Council) confirmed that the Italian SMEs' approach to innovation tends to meet the demand of the existing market through incremental processes. The most common way of introducing new technology is by purchasing new machines and equipment to reduce costs and improve quality. All industrialized countries tend to favour the linking of SMEs with external sources of knowledge. The paper shows that in Italy such a policy clashes with the capacity of SMEs for absorbing innovation. Most of them lack the technical structures (technical office, design department, R&D laboratory, prototype department, etc.) and the graduate staff capable of interacting with the research bodies.     

中美农业支持水平对比实证分析

“三农”问题的解决与农产品贸易自由化的趋势要求我国在不违背WTO规则的条件下对我国农业进行有效支持，但与发达国家相比我国对农业的支持还很不够，故本文选择提倡农产品贸易自由化的美国作为比较对象，从农业支持的总量、结构、支持倾向及时农产品出口的作用四个方面对中美农业支持水平进行了实证对比与分析，认为在考虑我国农业产值和农业人口比重等因素的情况下我国的农业支持水平还较低、农业支持中因较多地使用了对生产贸易扭曲较大的MPS和较少地进行一般服务支持而使农业支持效率较低、我国倾向于支持进口倾向农产品及土地密集型农产品，而对出口倾向型农产品及劳动密集型农产品支持相对不足。在此基础上，从提高支持效率角度提出了完善我国农业支持政策的建议。     

The prevention of workplace bullying as a question of human resource management: Measures adopted and underlying organizational factors

The aim of this study was to analyse measures adopted to counteract workplace bullying from the perspective of human resource management. First, the kind of measures that are adopted to prevent bullying were examined. Second, factors affecting the extent of such measures were explored. The introduction of written anti-bullying policies and the provision of information were found to be the most common measures adopted. The policies strongly emphasized the role of supervisors and the immediate superior. Measures to counteract bullying were positively related to the adoption of ‘sophisticated’ human resource practices, negative publicity concerning bullying and the presence of a young human resource manager. The results, however, also indicated that imitation seemed to provide an important impetus behind anti-bullying efforts.