数字经济、城市创新与区域收敛

当前,数字经济蓬勃发展,数据已成为除劳动、土地和资本等传统生产要素之外的新要素,能否依托数字经济发展赋能城市创新？文章在对数字经济的概念和内涵进行基本界定后,借助微观大数据构造的"互联网+数字经济"指数,实证分析了2015-2018年中国283个地区数字经济发展对城市创新及创新差距的影响。研究结果显示,数字经济发展能够显著促进城市创新水平提升。其中,人力资本集聚效应和创业活力增强效应是数字经济赋能城市创新的两条重要路径。在替换被解释变量、消除样本选择偏差、选择分位数回归,以及创新性地采用各地级市市长过去修习的专业作为历史工具变量检验后,这一结论依然稳健成立。进一步空间杜宾效应分析表明,数字经济发展具有显著的空间溢出效应特征,不仅促进了本地区创新水平提升,而且对相邻地区的创新产出也产生了实质性影响,有利于缩小区域创新差距,实现区域创新收敛。此外,相较于实用新型专利和外观设计专利,数字经济发展对城市发明专利的影响更显著,说明数字经济发展推动的创新是真正意义上的质量创新而非策略创新。文章为评估数字经济发展的影响效果提供了理论依据和经验支撑,也为理性看待数字经济、防止出现数字鸿沟,实现区域创新均衡发展提供了有益启示。     

The Audiolingual Method in Intensive Reading Class

The Audiolingual Method consists of four steps:recognition,repetition,pattern drills and follow-up reading. The article is about the use of the Audiolingual Method in intensive reading class through the experiment of the students from grade one to grade two.     

Mortality Among the Elderly in Sweden 1988–1997

By replacing the exponential growth in a Makeham function with a straight line at very high ages, graduated mortality rates gives an acceptable adherence to observed data.     

A centralized/decentralized design of a full return contract for a risk-free manufacturer and a risk-neutral retailer under partial information sharing

We consider the design of full return contract in a simple supply chain with a risk-free manufacturer and a risk-neutral retailer. In this problem, the ordering quantity and the rebate price for unsold products are determined by the retailer and the manufacturer, respectively. We propose an optimal solution procedure in centralized and decentralized decision making environments considering when the information sharing among the retailer and the manufacturer is partial. We provide numerical examples to explain the proposed solution procedures.     

"二元接近法"与会计信息的思考

用“收益费用中心观”和“资产负债中心观”相结合的“二元接近法”反映财务状况和损益，使会计信息更有使用价值、更符合会计目的；同时，“二元接近法”下离不开现时价值会计，它与企业价值有联系。     

浅谈入世后企业的纳税筹划工作

加强纳税筹划是企业科学合法地降低纳税风险、减轻纳税成本、规避税赋的有效途径。纳税筹划应遵循服从于企业财务管理总体目标、服务于财务决策过程、依法、综合和事先筹划约原则采用多种方法,走出误区,合理进行纳税筹划。     

基于精算方法的信用风险的量化

比较了保险风险和信贷风险的基本特征后可以发现，精算模型的方法和思路可以用来描述商业银行的信用风险。可以通过定性分析和定量分析相结合的方式，推导出适用的信用风险量化管理模型。在数据整理和检验的基础上，借鉴寿险精算的生命模型思想可以建立“正常-损失”模型，进而实现对贷款损失率的解释；借鉴非寿险准备金测算的方法，可以采用链梯法测算商业银行短期贷款业务应提取的贷款坏账准备金数额。在上述方法的基础上，可以将“正常-损失”模型与链梯法结合起来，测算长期贷款的坏账准备金。     

信息熵与灰关联度评价方法在电信重组中的应用

电信业存在的问题需要通过重组来解决.电信业的特点,适合采用信息熵和灰关联分析方法来评价重组方案.以构建有效竞争格局为目的,介绍了信息熵与灰关联度方法的建模步骤,并以例子说明了该方法的具体应用.     

部分水解聚丙烯酰胺溶解速度的测定方法及影响因素

本文研究讨论了电导率法、粘度法、背景试剂法等部分水解聚丙烯酰胺溶解速度的几种测定方法,讨论了粒度、相对分子质量和水解度的大小对聚丙烯酰胺在水中溶解速度的影响,为聚丙烯酰胺溶解速度的测定提供了理论依据.     

Integration Deficits of IT Controlling

The paper is based on the thesis that IT controlling suffers from two integration deficits with regard to its methods base: On the one hand, this is a lack of synchronization between research on IT controlling methods and developments in practice; on the other hand, a lack of integration of IT controlling methods with methods of business and information systems engineering (BISE). Based on this assumption, the paper investigates historical developments in IT controlling research and practice to derive theses about the present state of method integration. The analysis finds indications for further potential for method integration and identifies these potentials. Requirements towards method integration are derived from an analysis of the identified integration potentials and two examples illustrate how to realize further integration. Accepted after two revisions by the editors of the special focus. This article is also available in German in print and via http://www.wirtschaftsinformatik.de: Strecker S, Kargl H (2009) Integrationsdefizite des IT-Controllings – Historischer Hintergrund, Analyse von Integrationspotenzialen und Methodenintegration. doi: 10.1007/s11576-009-0175-9.