财政分权对全要素生产率的影响——基于“省直管县”改革的准自然实验

\"省直管县\"改革一改以往\"省—市—县\"的管理模式,有助于提高县级政府的财政分权水平。为缓解内生性,将\"省直管县\"改革视为一项准自然实验,构建双重差分模型检验了财政分权对全要素生产率的因果效应。研究发现:①财政分权对全要素生产率的正向促进作用高于负面阻碍作用,但不同形式的分权影响有异质性,具体来说财权的下放有利于全要素生产率的提高,经济社会事务管理权限的下放则不利于。②当地方政府自主权提高时,其\"重生产、轻服务\"的支出偏好,使得当地基础设施供给增加,而能够增强地方软实力、加快创新要素集聚的公共服务供给相应减少,造成了全要素生产率的损失,导致在经济高质量高效益增长中政府\"有形之手\"的作用发挥不够。③随着改革的推进,财政分权对全要素生产率的正向作用逐渐减弱,并不再显著。据此,从合理划分省以下政府的事权与支出责任,充实基层政府财力;提高公共服务类指标在政府官员政绩考核中的权重,加强各县(市)政府间的合作,实现各自为政的地方经济向统一市场整合等方面提出政策建议。     

Can Pokémon GO catch brands? The fit effect of game characters and brands on efficacy of brand communications

Given the recent popularity of augmented reality (AR) games, such as Pokémon GO, this study explores the congruence effect of game characters and brands on brand evaluations and the underlying mechanisms of the effect. Prior gaming experience and motivations are taken into account. An experiment reveals that inexperienced gamers are likely to have more favorable evaluations of the target brands when the images of game characters match the brand images, whereas these effects disappear for experienced gamers. Furthermore, the research demonstrates that experienced gamers are more likely to hold game-specific motivations than the inexperienced, while inexperienced gamers are motivated more by social interaction for playing AR games. Lastly, a mediation analysis reveals that social interaction-related motivation mediates inexperienced gamers’ preference of character–brand congruence. This study sheds light upon how AR games can be utilized by brand communicators.     

Associations Between Epistemological Beliefs and Moral Reasoning: Evidence from Accounting

We investigated associations between moral reasoning and epistemological beliefs in an accounting context using the sample of 140 senior accounting students from a public university in Midwestern U.S. We found no significant correlations between accounting students’ principled reasoning about Thorne’s ethical dilemmas and their beliefs about knowledge measured by administering Schommer epistemological questionnaire. We conducted post-hoc power analysis and present the evidence that the lack of associations should not be attributed to the lack of power. Overall, our results suggest that reflective thinking and moral reasoning represent separate dimensions of cognitive process which develop at a different pace. Thus, a stand-alone course of ethics in accounting education is warranted since higher moral reasoning does not automatically follow from extended technical education and improved critical thinking skills.     

高职高专院校内部教学质量监控体系的构建——以工学结合模式为视角

高职高专院校内部教学质量监控存在监控目的不明确、监控主体单一、监控视角片面、质量指标体系不科学、缺乏操作性等弊端。在分析工学结合模式下高职高专院校内部教学质量监控特点的基础上,提出了教学质量监控过程中的基本要求,以及构建教学质量监控体系的设想。     

消防工程学课程教学资源利用研究

消防工程学是安全工程专业一门重要的专业基础课程。在教学中,应充分利用校内外有关教学资源,以提高课程的教学质量。     

提问建构式篇章分析法与英语专业基础英语课教学

提问建构式篇章分析法是针对传统的精读、精讲式方法提出的新的英语专业基础课教学方法，笔者通过实证对比研究，得出其有利于提高学生各项技能的结论，它在专业基础英语课堂上的应用较之精读、精讲式教学法有明显的优越性。     

谈计算机语言课程教学改革

计算机语言课程改革要把握教学基本要求,精选教学内容;要选好教学方法,抓好教学过程;要注重知识应用和基本技能的培养;改进教学手段,以达到提高教学质量的目的。