Testing contingency hypotheses in budgetary research: an evaluation of the use of moderated regression analysis

In the contingency literature on the behavioral and organizational effects of budgeting, use of the Moderated Regression Analysis (MRA) technique is prevalent. This technique is used to test contingency hypotheses that predict interaction effects between budgetary and contextual variables. This paper critically evaluates the application of this technique in budgetary research over the last two decades. The results of the analysis indicate that the use and interpretation of MRA often do not conform to proper methodology and theory. The paper further demonstrates that these problems seriously affect the interpretability and conclusions of individual budgetary research papers, and may also affect the budgetary research paradigm as a whole.     

浅谈思想政治教育的社会价值

思想政治教育的社会价值,是人们在思想政治教育实践的基础上形成的带有规律性的认识成果,把这种认识成果的理论和实践结合起来。具体来说,思想政治教育的社会价值主要表现在政治价值、经济价值、文化价值、管理价值等几个方面。     

学生体育伤害事故问题研究

学生体育伤害事故往往防不胜防，不仅给学生和家长带来不幸和痛苦，而且影响到学校正常的教育教学秩序．甚至影响到素质教育向更深层次的推进。文章通过对体育教学中伤害事故的原因，预防措施及对策进行分析研究并进行了粗浅的探讨．为体育教育工作者防范伤害事故提供了一些对策和措施.     

THEY DON'T INVENT THEM LIKE THEY USED TO: AN EXAMINATION OF ENERGY PATENT CITATIONS OVER TIME

This article uses patent citation data to study flows of knowledge across time and across institutions in the field of energy research. Popp [2002, Induced Innovation and Energy Prices. American Economic Review, 92(1), 160–180.] finds that the level of energy-saving research and development (R&D) depends not only on energy prices, but also on the quality of the accumulated knowledge available to inventors. Patent citations are used to represent this quality. This article explores the pattern of citations in these fields more carefully. Evidence for diminishing returns to research inputs, both across time and within a given year is found. To check whether government R&D can help alleviate potential diminishing returns, special attention is paid to citations to government patents. The government patents filed in or after 1981 are more likely to be cited. More importantly, descendants of these government patents are 30% more likely to be cited by subsequent patents. Earlier government research was more applied in nature and is not cited more frequently.     

Valuation implications of pharmaceutical companies' R&D regulatory approval notifications

This paper examines shareholder wealth effects surrounding applications to, and approvals by, the United States Food and Drug Administration (FDA) for firms listed on the New York (NYSE) and London (LSE) stock exchanges. Applications to the FDA for drug approvals significantly increase shareholder wealth for NYSE firms only. The increase is driven by applications for enhancements to existing drugs, with the market anticipating the application, thus suggesting information leakage. FDA approvals also significantly increase shareholder wealth in both markets. However, there is no evidence of information leakage and the significant post-event abnormal returns support the attention-grabbing hypothesis. Enhanced drug approvals are value-relevant for both markets, which highlights the contribution of real-options to firm value.     

煤矿绿色开采技术初探

煤矿绿色开采技术是一门新的科学,是贯彻落实科学发展观、实现企业又好又快发展的根本途径,文章分析了煤矿绿色开采技术的内涵,对矿井绿色开采方案进行了研究,提出了相应对策。     

An actor-specific guideline for quality assurance in transdisciplinary research

Transdisciplinarity has a long tradition – both in terms of academic discourse and research practice. The proliferation of transdisciplinary research (TDR) has, however, only progressed moderately up until now. The main reason for this is the lack of a generally accepted quality standard for TDR. In addition to meeting the quality standards of excellence of ‘normal science’, TDR is supposed to respond to a variety of societal demands. Establishing a quality standard that incorporates these requirements would only be possible in the long-term as it calls for far reaching changes on both an institutional level as well as that of science as a whole. Building up a practice of quality assurance in TDR today lays the necessary foundation to bring about such changes. The aim of this paper is to present a ready-to-use quality guideline which we intend will contribute to that foundation. The guideline is customized to such TDR that aims to bring specific knowledge to bear on policy issues relating to sustainable development. The guideline addresses three groups of actors: researchers, program mangers or donors and policymakers. It shows these actors what they can do specifically to assure the quality of the transdisciplinary research process.     

You can pick your friends,and you can pick your nodes,but you can't pick your friends' nodes: misattributions of others'

One hundred and eleven managers from international organizations in Hungary selected success factors listed on cards by importance. The expressed preferences of non-Hungarians in this node selection task differed from the preferences attributed to them by the locals; the locals felt that the non-Hungarians did not care enough about the local environment, while the non-Hungarians - by their card selection - appeared to care more than the locals did about those issues. Several candidate explanations for the discrepancy are discussed, but all are eliminated with the exception of misattribution on the part of the locals. Implications of wide-spread misattribution, both for practice and for how management scholars go about their business, are discussed.     

Commercialization of university inventions: Individual and institutional factors affecting licensing of university patents

This paper conducts a unique study using the university patent as the unit of analysis to determine how individual and institutional factors affect the likelihood that a patent will be licensed. Using a 2010 national survey of academic scientists in the United States in which respondents were asked specific questions about 2006 patents for which they were listed as inventors, we find that the likelihood of licensing is significantly determined by individual factors including inventors׳ attitude towards commercialization of research, additional research conducted during patent review, and collaboration with industry scientists on the underlying research. Among institutional factors, university Technology Transfer Office׳s cost-saving measures positively influence licensing, but industry funding and TTO service effectiveness do not. We also identify two types of inventions: opportunity-based inventions are discoveries that are not foreseen patentable at the outset of projects; intention-based inventions occur on research projects that anticipate commercial outcomes before the start of research. Findings demonstrate that different individual and institutional factors contribute to licensing of these two different inventions. This study provides new insights into the process of commercialization of university inventions.     

iPhone虚拟价值中的题材打造研究

本文基于企业经营中二元价值容介态理论,分析商品虚拟价值中题材打造要素的内涵。另外,本文以iPhone为研究对象,发掘并总结其题材打造中乔布斯题材、创意题材、稀缺题材、生活题材、个性题材的具体内容,指出题材打造的企业家精神、科技与人文结合、人气聚集、生活内涵、品牌的文化积淀等具体途径。