基于创新能力培养的会计学专业学生创业教育研究

随着社会的发展,对会计学专业的创新能力提出了更高的要求,创新能力成为衡量会计人才培养质量的重要指标,可以通过全程化的创业教育有效提高学生的创新能力。     

我国会展设计岗位人才基本情况调研分析

本文从国内会展设计公司的组织营运、从事会展设计行业的从业人员基本情况等方面进行了阐述和分析,通过行业最前沿的数据和佐例,总结出会展行业设计岗位人才的基本能力要求。     

基于“三位一体”模式的大学生创新能力培养研究与实践

本文根据创造力三维模型理论,构建了以课堂教学为引导、大学生科技创新训练为平台、科研实践活动为载体的"三位一体"大学生创新能力培养模式,并通过教学实践环节锻炼学生的创新思维,有效提升大学生的创新能力,为培养具有良好综合素质的创新人才建立可行机制。     

New ventures in Cleantech: Opportunities,capabilities and innovation outcomes

Facing the challenge of climate change, innovations that imply environmental benefits create business opportunities for entrepreneurs. This paper analyzes innovation capabilities of startups in Cleantech and how the innovation outcomes of those startups develop over time. Based on the Mannheim Foundation Panel and applying propensity score matching, a cohort of 567 Cleantech startups is analyzed and compared with a control cohort of non‐Cleantech startups. We find that startups in Cleantech have, on average, higher technological capabilities compared with all other startups. Our econometric evidence shows that Cleantech startups are more likely to combine existing technology in a novel way. Finally, we find that Cleantech startups develop more market novelties in subsequent years when compared with their control group peers.     

Does managerial ability matter for cross-border M&As: Evidence from Chinese listed firms

With the deepening of economic globalization, cross-border mergers and acquisitions (CBMAs) are increasingly becoming an important choice of transnational investment, and more Chinese firms are becoming involved in them. However, the success rate of CBMAs for firms in China seems to be lower than that for firms in other countries. Using data on the CBMA deals initiated by Chinese A-share listed enterprises from 2003 to 2018, we examine the association between managerial ability and the likelihood of completing CBMAs. The empirical results show that the average impact of managerial ability on the likelihood of completing CBMAs is positive. Furthermore, by taking heterogeneity of the ownership structure into account, we find that the positive effect of managerial ability is significant only for non-state-owned enterprises. Moreover, the results from the mediation model show that relaxing financing constraints is a possible channel by which managerial ability affects the likelihood of completing CBMAs. Our results are robust to various model specifications.     

Capital accumulation through studying abroad and return migration

This paper examines the interplays among studying abroad, return migration and capital accumulation, in a dynamic general equilibrium model featuring heterogeneous ability. Households invest in education and make two migration decisions: whether to study abroad and subsequently whether to return home. The model predicts that the highest, middle and lowest-ability people choose respectively permanent migration, return migration and no migration. More interestingly, we find a novel migration cycle: returnees bring back learned-knowledge and over time, capital accumulates, attracting more return migration. Further, the usual “brain drain” in the literature can be turned into “brain gain”, by providing a subsidy to studying abroad and returning home.     

基于角色视角的分享经济信任机制研究

基于信任理论，从不同角色视角探究各信任要素对分享经济行为意图的影响。通过构建分享经济信任机制概念模型以及实证检验发现：从需求方视角来看，对个体（供给方）3个维度（能力、正直和善意）的信任、对平台善意的信任以及对产品能力的信任对需求意图产生积极地影响。从供给方视角来看，对个体（需求方）能力的信任和对平台3个维度（能力、正直和善意）的信任对供给意图有正向的影响。需求方更关注人与人之间的信任，而供给方则更看重对平台的信任。通过进一步比较还发现，需求方对平台和个体（供给方）的信任聚焦于善意信任，但供给方则是侧重于对平台和个体（需求方）能力的信任。     

稀释每股收益计算问题研究

潜在稀释性证券是指赋予持有者在报告期或以后期间享有普通股权利的一种金融工具或其他合同。在计算和列报"稀释每股收益"时,考虑潜在稀释性证券的影响,可以提供一个更可比、更有用的财务指标。但是不同的潜在稀释性证券存在着不同的稀释能力,本文将基于增量股每股收益法,提出对于评价潜在稀释性证券稀释能力的一些看法和思考。     

浅谈教练员的指导能力

教练员的指导行为是教练与运动员之间的心理沟通,是在训练和比赛、实现目标关系中的表现形式。团队的教练员,要领导好全体运动员内部的团结,全队上下能求同存异,相互理解和支持,心理上相容,是决定一个团队凝聚力和战斗力的关键因素。因此,作为教练员必须全面地发展运动员身体机能,提高运动员的专项运动技术水平,并使运动员心悦诚服地去接受教练员的领导,对其要求与指令认真地执行,这是运动员或团队实现目标的保证。