国家级新区绿色增长能力建设影响因素分析

基于利益相关者理论，通过文献研究与实地调研，梳理了影响国家级新区绿色增长能力建设的主要因素，并应用Grey DEMATEL方法进行影响因素因果关系分析，在此基础上进一步剖析国家级新区绿色增长能力建设内在机理。研究结果表明：法律法规完善性是影响国家级新区绿色增长能力建设的根本性动力因素，同时，也是新区绿色增长能力建设内在机理的重要外在驱动力。此外，当地居民环境意识也是影响国家级新区绿色增长能力建设的重要结果性因素，而企业绿色管理实践、绿色技术进步与创新能力作为重要的关键性因素，对国家级新区绿色增长能力作用显著，是国家级新区绿色增长能力建设的重要内在驱动力。     

Institutionalising multiple accountability logics in public services: Insights from Australia

This paper reports on a field study of how a range of inter-institutional and inter-organisational forces shape the evolving rhetoric and practice of multiple accountabilities in public services. Drawing on the institutional logics perspective, we carried out a qualitative field study in the Australian Commonwealth Public Service involving semi-structured interviews, two focus group discussions, and the examination of internal accounting, management reports, and government archival records. The findings suggest that emphasis on conventional instrumental mechanisms and reporting tools, such as budgeting and accrual-based reporting, support managerial (instrumental) accountability through compliance logics. We conclude that an emphasis on public (relational) accountability through public dialogue is central to the public sector accountability debate, and that more attention needs to be paid to the question of how to balance the dual logics (instrumental and relational) in public services. The findings provide practical insights for public sector managers, policymakers and governments responsible for designing and implementing reforms, accounting tools, and accountability practices.     

How to increase multichannel shopping satisfaction? An adapted Kano based stage-gate approach to select new technologies

Today, brick-and-mortar retailers with integrated online shops have many alternatives to increase their customers’ shopping satisfaction: They could invest in (for the retailers) new physical store technologies (e.g., beacons or magical mirrors if not implemented up to now), new online shop technologies (e.g., visual tagging or webcams), or in new less technology-based improvement options (e.g. events or product testing). We propose an adapted Kano based stage-gate approach to support multichannel retailers confronted with such selection problems. The approach is applied to a major European sporting goods retailer. 37 improvement options are pre-selected and evaluated by current and potential customers. It can be shown that instore returns, instore services, reserve&collect, click&collect, customization, product testing, and magical mirrors are drivers of satisfaction for the current customers and should be implemented in contrast to, e.g., geofencing or beacons. The potential customers are more technology-savvy, but show similar categorizations as a current customer segment and so confirm the selection.     

审视新结构经济学:一个多维视角

要素禀赋论又被称为要素比例理论,被誉为国际贸易理论的一大柱石. 新结构经济学以要素禀赋理论为基础,将一国的产业结构变迁归因于要素禀赋结构的变化.本文的分析表明:新结构经济学忽视了某些重要的历史因素和现实因素;如果按照新结构经济学的建议来制定一国的发展战略,企业在要素使用结构上将会高度一致,从而可能导致一国经济在面临外部冲击时产生巨大波动.     

新高校会计制度实行中会计科目的处理

2013年12月30日财政部颁布了《高等学校会计制度》，并于2014年1月1日正式执行。本文立足实际工作，针对新高校会计制度中会计科目的设置及衔接中存在的问题进行分析，并提出建议，以保证新高校会计制度的顺利过渡实施。     

Can (unusual) weather conditions in New York predict South African stock returns?

This paper investigates the explanatory power of certain weather variables, measured as deviations from their monthly averages, in a leading international financial trading centre, i.e., New York, for South African stock returns, over the daily period January 2nd, 1973 to December, 31, 2015. The empirical results highlight that these unusual deviations of weather variables have a statistically significant negative effect on the stock returns in South Africa, indicating that unusual weather conditions in New York can be used to predict South African stock returns, which otherwise seems to be highly unpredictable. In fact, a forecasting exercise recommends that a trading rule that considers those weather variables through a GARCH modelling approach seems to outperform the random walk model and thus beat the market.     

美国社区银行的发展及其对我国新农村金融建设的启示

改革开放以来,我国中小企业发展迅速,但中小企业金融银行服务体系并不健全.与欧美发达国家相比,作为银行体系重要组成部分的社区银行在我国依旧少见.本文在介绍美国社区银行发展状况及运营特点的基础上,总结了美国社区银行在服务农村建设方面的成功经验与启示借鉴,以期对我国社区银行业的深化改革提出一点想法.     

Unpacking the black box of successful ICT-enabled service transformation: how to join up the vertical,the horizontal and the technical

This paper aims to understand what goes on in the black box of successful, joined-up ICT-enabled service transformation, where complex interactions and integration must occur among the horizontal processes internal to a joined-up service delivery network, the vertical top-down processes of the organizations involved, and the change processes caused by using ICTs. A new conceptual framework is developed and applied to an illustrative case study of successful, joined-up service transformation in New Zealand.     

新医药产业协同创新结构考察

协同创新的本质是创新系统的结构构建,各创新要素之间的联结和相互作用机制决定了协同创新系统的效率。本文以江苏新医药产业为例,从创新网络的节点和创新资源两个方面分析了新医药产业协同创新的结构,并从创新网络的结构特征归纳了新医药产业协同创新的类型,最后提出应如何通过构建产业协同创新的结构来优化创新系统的效率。     

An Alternative Post-Keynesian Framework for Understanding Capital Flows to Emerging Markets

This article contributes to the establishment of a framework for the analysis of international capital flows, with a specific focus on emerging markets. It is based on a “monetary” analysis of the economy, as well as on the works of Hyman Minsky and Jan Toporowski in particular. The key aspects of such an approach are the following. First, in a monetary economy, capital flows need to be understood as “flows of funds” that pertain to the realm of financial choices, as opposed to the traditional understanding of capital flows as based on “real” variables, such as saving and investment. A consequence of this is the need to focus on gross flows rather than capital flows. Second, liquidity preference considerations also apply at the international level, particularly in relation to the liquidity of emerging-market currencies that, in turn, depends on context-specific “Keynesian fundamentals.” Third, the rise of institutional investors is the key historical development in the financial system, shaping the current reality of cross-border capital flows, including to emerging markets. I argue that institutional investors’ liabilities, in light of the theories of Minsky and Toporowski, are one of the most important variables in determining these investors’ portfolio choices. I synthesize these elements by defining capital flows to emerging markets as the demand for emerging-market assets by institutional investors. I propose a framework to categorize the various channels that guide this demand.