北京市种植业“一村一品”村农业产业竞争力研究

以北京市58个种植业“一村一品”村为研究对象,选取种植业“一村一品”村农业产业相关指标。首先,通过因子分析将筛选出的投入方面与产出方面原始评价指标分别进行降维处理,从而构建简化且合理的评价指标。其次,运用组合赋权超效率DEA模型,对种植业“一村一品”村农业产业效率值进行评价分析。最后,运用ESDA模型分析空间因素对“一村一品”村农业产业竞争力的影响,研究其农业产业竞争力是否存在空间相关性,探索种植业“一村一品”村农业产业竞争力在空间分布格局上的联系。结果表明：种植业“一村一品”村农业产业竞争力整体较强,但村间差异较大;农业产业竞争力具有空间相关性,存在集聚效应。据此,提出培育新型经营主体、选准高质量特色产业、协调各区域内互补发展、加强跨区域科技合作交流等建议,推动北京市种植业“一村一品”村农业产业竞争力提升。     

低信噪比高动态条件下基于FFT的二维平移累加PN码捕获算法

针对低信噪比高动态条件下直接序列扩频（DSSS）系统中PN码捕获的问题,提出了基于FFT 二维平移累 加的PN码捕获算法。首先对现有的PN码捕获技术进行了分析,然后研究了时变的载波频偏与 码频频偏对PN码捕获的影响,在此基础上,提出了基于FFT二维平移累加的PN码捕获算法。 算法的基本思想是对相关器输出的相关值在载波频偏不确定度与码相位不确定度同时进行平 移,从而消除相关峰“漂移”现象,增大非相干累加的有效性。给出了采用此算法的捕获系 统结构图,并对关键参数进行了分析。最后,通过仿真表明了该算法对捕获系统有6 dB的改 善。     

The antecedents of digital collaboration through an enhanced digital platform for destination management: A micro-DMO perspective

While the tourism sector shifts towards digital transformation, Destination Management Organisations (DMOs) often struggle to adapt to their changing technological environment. This study explores the antecedents of digital collaboration and develops a framework for micro-DMOs to enhance effective destination management through digital technologies. An integrated sequential qualitative approach was adopted by conducting multi-phase interviews, in addition to designing and trialling a real-world trial digital platform. The research provides empirical evidence that digital collaboration is essential for micro-DMOs, necessitating them to transform their current “websites” into digital platforms which act as a hub for business stakeholders to actively be involved in. Antecedents of successful digital collaboration include mutuality, trust, control, and leadership which may be manifested differently from non-digital collaboration. Additionally, the study identifies three aspects for digital collaboration; marketing, networking and knowledge sharing that demands specific attention. Our results have theoretical, methodological, and practical implications for academia, industry and policymakers.     

Land use regulation and urban land value: Evidence from China

Land use regulation has always been regarded as one of the most crucial means of macro-control of urban growth, which can affect a city’s land values directly and further determine related urban economic well-being. Since the New Type Urbanization Strategy proposed by the government in 2014, China’s mode of urban growth has been transformed from addressing “quantity” to “quality" in the urbanization process. In this case, the regulation of land use by the Chinese government plays a more important role in urban growth. With their planned land regulatory scheme, the various instruments employed by Chinese governments have quite different mechanisms influencing land prices. However, there are no rigorous studies focusing on the land use regulation system and its impact on land values to date, particular in China. This study seeks to explore how land use regulation affects urban land values through the systematic lens. We summarize the main land use regulatory instruments based on the analysis of China’s planned land use system and urban land banking system, including the construction land quota, constraints on the allowed floor area ratio (FAR) of each land transaction parcel, and land supply restrictions. A new dataset based on land transaction data from 2007 to 2016 that covers 286 prefectural cities from the country’s coastal, central, and western regions is used in the empirical analysis. The results show that the effects of the floor area ratio (FAR) on land values are significant and positive, with the residential and commercial land supply ratio being a key factor. Moreover, the results imply that the effects of constraints on FAR and commercial land supply vary between regions. These findings indicate that the Chinese land market is considerably distorted by excessive administrative interventions by local governments, in the stage of urban transition guided, the capable regulatory instruments could play an important role in adjusting urban land prices and hence impact on urban growth.     

对我国股市市盈率与非流通股问题的思考

我国股票市场的市盈率由于上市公司股权的分割而高企,而高企的市盈率会对今后股票市场及经济的稳定发展产生消极的影响。非流通股在二级市场的流通可以降低股市的市盈率并且改善上市公司的股权结构,在解决非流通股流通时要兼顾各方的利益。     

Auditing Goodwill in the Post‐Amortization Era: Challenges for Auditors

The elimination of goodwill amortization in 2001 brought about significant change in how companies are required to account for goodwill. This change in accounting also brought with it new challenges for auditors, namely evaluating the reasonableness of management's assumptions related to goodwill valuation. In addition to introducing technical challenges, this task is particularly difficult given the misalignment in incentives it creates between managers who likely prefer to avoid recording an impairment and auditors who seek to minimize the bias in management's impairment testing. This study focuses on the consequences of the misaligned incentives that auditors face under the current goodwill assessment process. We find that the decision to record a goodwill impairment is associated with an increase in the probability of auditor dismissal. Consistent with the presence of significant friction with clients, our results also indicate that the likelihood of auditor dismissals is negatively related to the favorability of the impairment decision. Furthermore, we find that companies impairing goodwill prior to dismissing auditors subsequently employ auditors that are, on average, more favorable to clients in their impairment decisions.     

Why do parents make their children work? A test of the poverty hypothesis in rural areas of Burkina Faso

It is often argued that child labour is caused by poverty. However,much child labour takes place in rural areas characterized bysubstantial labour market imperfections. A model of rural householdlabour supply is developed that provides testable implicationsfor two versions of the poverty hypothesis: that child labouris due to a binding subsistence constraint and that child leisureis a luxury good. We find that in rural Burkina Faso childrendo not provide labour to meet households' subsistence needsand that child leisure is a normal good. The evidence suggeststhat labour market imperfections are a main reason for usingchild labour.     

江苏省各地市商业创业环境比较及政策优化

文章以基于GEM的商业创业环境评价指标体系为分析框架,通过对江苏省各地市商业创业环境的定量分析及综合比较,揭示出各地商业创业环境的独有特征,并在此基础上给出了优化商业创业环境的政策建议。