团队科学创造力的提升需重视团队成就目标导向——被调节的中介效应

基于创造力成分等多维理论，构建以团队反馈寻求行为为中介变量，团队凝聚力为调节变量的被调节的中介效应模型，以期深入解释创新团队成就目标导向如何影响其团队科学创造力。基于129个理工科大学生科技创新团队数据，研究结果表明，团队学习目标导向和团队表现目标导向分别与团队科学创造力有显著的正向和负向关系；团队反馈寻求行为在团队成就目标导向与团队科学创造力间起部分中介作用；团队凝聚力负向调节团队反馈寻求行为与团队科学创造力间的关系，并弱化了团队成就目标导向通过团队反馈寻求行为对团队科学创造力的间接影响。结论对提高科技创新团队科学创造力有一定指导价值。     

基于AHP-TOPSIS模型的京津冀家政服务人力资源供给质量评价研究

依托已有的研究成果构建了家政服务人力资源供给质量评价指标体系,利用AHP-TOPSIS模型对京津冀家政服务人力资源供给质量进行了评价和排名,并使用障碍度模型分析了员工制、准员工制、培训学校、中介制四种类型家政机构人力资源供给质量的关键制约因素,在此基础上,给出了不同类型家政机构人力资源供给质量改善的针对性建议,为家政服务人力资源供给质量的改善提供参考依据。     

Do goodwill impairments affect audit opinions? Evidence from China

There has been a steady growth of goodwill impairments in the Chinese stock market since the adoption of the impairment approach in accounting. The influence of goodwill impairments on a firm’s financial position and profitability give reason to doubt its current and future performance. We examine whether auditors, as a crucial external monitor, identify the information risks of goodwill impairments and express their concerns about financial reporting quality in their audit opinions. Using a sample of firms listed on China’s A-share market from 2007 to 2017, we test the association between goodwill impairments and the type of audit opinion received in the same financial period. Our findings are as follows. First, the probability of receiving a modified opinion increases with the amount of goodwill impairments. Second, the positive association between goodwill impairments and modified audit opinions is driven primarily by earnings management risks. Third, this positive association is more salient when auditors are industry experts and there is no auditor–client mismatch. Fourth, auditors are more sensitive to the amount of goodwill impairments than to their mere existence. Overall, we document that auditors perceive goodwill impairments as a signal of information risks and communicate their concerns to investors to avoid litigation.     

The Moderating Effects of Status-Consumption Motive and Age in the Relationship between CSR Advertising Appeal Type and Purchase Intentions

The primary purpose of this study was to examine factors that influence the effectiveness of benefit appeal types (i.e., help-other vs. help-self) in Corporate Social Responsibility advertising. To that end, we designed and administered a between-subjects experiment where participants viewed one of the two CSR advertisements crafted with help-self and help-other benefit appeals. Results provided evidence supporting the moderating effects of status-consumption motives and age on purchasing intentions. Additional analysis suggested consumers younger than 48 years old were more likely to be persuaded by a help-other ad appeal when they didn't have strong desires for status consumption. Results were discussed in light of the self-concept theory and value-expressive framework in CSR advertising.     

Why will Trump lose the trade war?

ABSTRACT

The escalating U.S.–China trade conflicts have increasingly shadowed the outlook of the world economy. The Trump administration aims to achieve its strategic goals including reducing current account deficits, promoting the U.S. manufacturing sector, and curbing Chinese high-tech industries by waging the trade war against China. This paper argues that the current account deficits and the declining manufacturing sector in the U.S. are mainly driven by its internal structural factors, such as low saving rates, high labor costs, and rising service sector, rather than by the import competition from China. Moreover, the trade war further deteriorates the U.S. current account deficits and erode its comparative advantage, and it forces China to invest more in technological innovation and human capital, and thus promote its progress in high-tech industries. Thus, the U.S. will not be able to achieve its strategical goals and eventually lose the trade war.     

知识型员工双重社会网络对企业创新绩效作用机制研究

基于企业基础资源观和组织学习理论，从知识型员工个人和组织社会网络两个方面构建知识型员工双重社会网络影响企业创新绩效的理论模型，分析知识共享、组织学习及资源整合在员工双重社会网络对企业创新绩效影响机制中的作用。结果表明：知识型员工双重社会网络对科技型企业创新绩效的作用路径有3条，资源获取与整合、知识共享与学习及员工动态创新能力分别在其中发挥中介作用；在不同类型组织文化环境中，知识型员工双重社会网络对企业创新绩效的作用特征、作用重点以及作用机制存在显著差异，内部整合维度主要通过知识共享和组织学习影响企业创新绩效，外部适应维度主要通过隐性知识传播和资源整合影响企业创新绩效。     

Information Entropy-Based Housing Spatiotemporal Dependence

The Journal of Real Estate Finance and Economics - In the existing housing literature, there has been no academic consensus on how to combine the spatial dependence and the temporal dependence...     

铬渣的无害化处理和综合利用

铬渣产量大、毒性剧烈,是严重污染生态环境和危害人类健康的危险废物.本文介绍了铬渣各种无害化处理方法的解毒机理、工艺过程和应用实践,阐述了对铬渣进行综合利用的途径,并就铬渣的防治措施提出了建议.     

Self‐help in housing and chengzhongcun in China's urbanization

This article focuses on the housing issues of rural migrants arising from urbanization, with particular reference to chengzhongcun, a topic with considerable impact on policymaking. An attempt is made to understand the underlying rationale of self‐help in housing and the important role of chengzhongcun in sheltering rural migrants in the context of China's rural‐urban dichotomy. As demonstrated in this study, chengzhongcun accommodate, with little in the way of government resources and assistance, millions of rural migrants because of their social accessibility and affordability. While not denying their social problems, we argue that chengzhongcun in fact act as an innovative and positive agent to promote urbanization in present day China by housing massive numbers of rural migrants and assimilating them into cities. Current government policies towards chengzhongcun have generated a wide range of interest conflicts and confrontations. The consequences of such conflicts show that the government policies were problematic and unworkable, as they violated basic market principles as well as citizen rights. Policy strategy towards the redevelopment of chengzhongcun must acknowledge their credibility in the Chinese road to urbanization and requires more thoughtful and prudent consideration of migrants' demands for affordable housing.     

年薪制“两次喊停”告诉我们什么？

6年来,国企经营者年薪制改革两次因故受阻,这其中存在一些亟待解决的深层次问题。要理性认识年薪制改革当前的目标和作用,认识这一改革的艰巨性和长期性,突出重点,化解主要矛盾,推进年薪制改革顺利进行。