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91.
92.
运用动态空间面板模型检验不同类型环境规制与FDI对中国工业绿色发展的影响效应,发现不同类型环境规制对中国工业绿色发展的影响存在较大差异:命令控制型环境规制对工业绿色发展的促进作用不明显,经济激励型环境规制对工业绿色发展促进作用非常显著;经济激励型环境规制与FDI的交互效应能明显促进工业绿色发展,命令控制型环境规制与FDI的交互效应对工业绿色发展的促进作用不显著;命令控制型环境规制与中国港澳台地区FDI的结合不利于绿色技术创新和工业绿色发展,但经济激励型环境规制与其他地区FDI的结合明显地推动绿色技术创新和工业绿色发展.因此,其他地区外资比港澳台投资更有利于提高我国的绿色技术创新及工业绿色发展. 相似文献
93.
We propose a dynamic factor state–space model for high-dimensional covariance matrices of asset returns. It makes use of observed risk factors and assumes that the latent integrated joint covariance matrix of the assets and the factors is observed through their realized covariance matrix with a Wishart measurement density. For the latent integrated covariance matrix of the assets we impose a strict factor structure allowing for dynamic variation in the covariance matrices of the factors and the residual components as well as in the factor loadings. This factor structure translates into a factorization of the Wishart measurement density which facilitates statistical inference based on simple Bayesian MCMC procedures making the approach scalable w.r.t. the number of assets. An empirical application to realized covariance matrices for 60 NYSE traded stocks using the Fama–French factors and sector-specific factors represented by Exchange Traded Funds (ETFs) shows that the model performs very well in- and out of sample. 相似文献
94.
STEPHANIE M. GRANT 《Journal of Accounting Research》2020,58(3):741-775
I examine how characteristics of investors’ information access tools change investors’ reactions to firm disclosures. I examine my research question in the context of information choice (i.e., allowing investors to choose the order of information and sections to read within a disclosure) and spatial layout (i.e., how information is displayed when viewing the disclosure). Results of an experiment are consistent with information choice improving investors’ judgments if the disclosure is viewed on a computer screen. Conversely, and consistent with cognitive overload, information choice harms investors’ judgments if the disclosure is viewed on a smaller screen, such as that of a mobile device. Follow-up experiments show that changing the disclosure presentation to reduce the need to scroll is one way to improve investors’ judgments on a smaller (or mobile) screen. My findings caution firms and regulators about expanding information choice within disclosures without considering the screen size used to access the disclosure. 相似文献
95.
为了帮助沥青路面再生工厂获得更好的经济与环境效益,提出一种基于改进遗传算法的布局优化方法。首先,确定再生工厂布局的约束条件,并以非物流相关性最大、物料搬运成本最低和碳排放最少作为优化目标建立工厂布局优化模型;其次,基于初始布局方案,采用实数分层编码及排列组合方法对各功能区的初始位置进行交叉互换,并根据约束条件进行筛选,得到合适的初始种群;再次,针对横坐标层与纵坐标层进行算数交叉,变异时坐标层采用多点变异,放置方式层采用单点变异,并引入模拟退火算子;最后,以某再生工厂为例对改进算法进行验证。结果表明:改进后的遗传算法迭代次数较传统遗传算法减少34次,目标函数值较文献中遗传算法减小0.009 9,提高了算法的寻优能力;优化后的方案每日物料搬运成本减少14 468.85元,碳排放减少30.59 kg,验证了方法的有效性。研究中所提出的优化方法效率较高,可为沥青路面再生工厂的建设提供技术支持。 相似文献
96.
Alan Sangster Ellie Franklin Dee Alwis Jo Abdul-Rahim Greg Stoner 《Journal of Accounting Education》2014
Students today see little relevance in learning double-entry bookkeeping and find it difficult to learn how to prepare journal entries correctly. In particular, they struggle with the first stage of the double-entry process: identifying which accounts are to be debited and which are to be credited for each transaction. This paper reports on an attempt to overcome this situation by using the first printed instructional text on the subject (Pacioli, 1494) as the principal textbook on a 20-hour component of the introductory financial accounting course in an undergraduate accounting degree program. Instruction followed the pedagogy presented by Pacioli and only minimal additional costs to faculty were incurred. 相似文献
97.
98.
Forced migration and border spaces as fault lines posing risks to society through the notion of ‘Othering’, remain under-explored in risk literature. With Europe facing its biggest humanitarian crisis with forced migration and displacement due to conflict zones, the borders of the European Union have received renewed attention in media. Refugees and the displaced are often depicted as ‘migrants’ and are seen as transgressing borders as illegitimate entities. Although increasing attention has been paid to border patrol and issues of securitization since 9/11, the ‘migrant’ body as ‘risky body’ in political and policy discussions is under-conceptualized and theorized in risk literature. We examine political discourses of the UK Government to discern how the migrant and the expanding borders of the EU are framed as forms of societal and economic risk and equally how these are mitigated with and through the discourse of space and borders. We take a constructionist approach to the ‘migrant’ problem in the EU and UK where risk is socially constructed through political discourse. 相似文献
99.
为研究我国产业结构调整对外部财富的作用影响及其影响机制,本文从贸易传导渠道及金融传导渠道出发,建立理论模型,分析并阐述了双渠道传导下,产业结构调整影响外部财富的作用机理,同时运用时变参数状态空间模型进一步验证。研究结果表明,我国产业结构调整通过贸易传导渠道对外部财富起正向积累作用,并从金融传导渠道对外部财富进行负向削减,两者存在抵消效应。且我国第二产业产值比及第三、二产业产值比的扩大对外部财富存在区别影响。当下正处于全球产业链重构关键时期,本文期望从调整外部财富角度助力于我国产业结构的优化。 相似文献
100.
Sajda Qureshi 《Group Decision and Negotiation》2000,9(2):129-147
In view of the changing nature of organisations, their structures and processes, managing organisational change is seen to be an ongoing challenge. In this paper, organisational learning is considered to be a potent force that drives organisational change. The use of an electronic group communication system supporting a distributed work process is explored in a network form of organisation. Following an analysis of the patterns of behaviour that occur within an evolving electronic social space, this paper concludes with a discussion of the implications for managing change through learning in a network form of organisation. 相似文献