区域知识产权保护发展的空间格局及结构体系研究

以我国各省知识产权保护制度为研究对象，创新性地将探索性空间数据分析方法与社会网络分析方法相结合，基于地理邻近视角，验证了区域知识产权保护的空间相关性、空间集聚特征和空间溢出效应。同时，突破地理近邻效应的局限，解析区域知识产权保护的空间关联特征。结果表明：我国各省知识产权保护具有全局自相关性，相似地区间存在空间集聚效应，不同发展程度地区的空间关联性质不同；网络化后的区域知识产权保护各节点间联系紧密、网络结构稳定，并且可以确定核心行动者和边缘行动者角色；长三角、珠三角、环渤海等较发达地区与其它地区之间存在较多溢出关系。     

Doing more and doing better are two different entities: Different patterns of family control and environmental performance

Family firms bear two types of agency costs, including type I and type II agency problems, in corporate environmental practices: (1) Outside executives at family firms hesitate to engage in environmental strategies, which can lead to drops in profits; (2) Controlling families employ opportunistically environmental management to achieve their interests. We argue that a primary cause for the agency problems lies on ineffective internal corporate governance at family firms, which can cause loss of managerial (or power) balance between outside executives and family executives. Our findings show that family firms with ownership and strategic control (FSC), which family executives and outside executives monitor and constrain each other, can achieve the highest environmental performance. Moreover, external controls, including product market competition and provincial environmental regulations, substitute effective internal control of FSC. The environmental performance premium of FSC is more prevalent when the production market competition is lower. Family firms with ownership, operational, and strategic control (FOSC) can achieve higher environmental performance within a province with more stringent environmental regulations.     

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.     

大数据能力对企业创新绩效的影响——IT-业务融合与双元环境的调节作用

基于动态能力理论和权变理论，以IT-业务融合、双元环境为调节变量，探究大数据能力与企业创新绩效间的作用关系，结果发现：大数据能力对创新绩效具有正向促进作用；IT-业务融合调节大数据能力与创新绩效的关系，IT-业务融合水平越高，大数据能力对创新绩效的正向影响就越显著；双元环境能够调节大数据能力与创新绩效间关系。其中，环境动态性在大数据能力与创新绩效关系间起正U型调节作用，而环境竞争性在大数据能力与创新绩效关系间起倒U型调节作用。从内外部情境视角解释大数据能力的创新转化，对中国企业大数据应用具有指导意义。     

The cross‐cultural study of LMX and individual employee voice: The moderating role of conflict avoidance

This article examines the role of national culture, measured by conflict avoidance, on the relationship between leader–member exchange (LMX) and individual employee voice. Using data collected from automotive industry employees in the United States and Korea, the findings show that conflict avoidance is negatively related to employee voice and also moderates the relationship between LMX and employee voice in the Korean sample. In particular, the relationship between LMX and voice becomes less positive when conflict avoidance is high. On the other hand, conflict avoidance does not have a direct effect on employee voice as well as an interactive effect with LMX on employee voice in the U.S. sample. This study, therefore, highlights the importance of the national culture in the comparative study of employee voice.     

Managing organizational entry in China: the roles of newcomer–supervisor exchange,incumbent support,and perceived insider status

The socialization literature has long recognized the important role of perceived insider status in facilitating newcomer adjustment, but knowledge on how to cultivate this desirable psychological state is limited. This study examines newcomer–supervisor exchange as an antecedent of perceived insider status of newcomers, which in turn facilitates their social adjustment and task mastery during organizational entry. We also explore incumbent support as a boundary condition for these effects. We conducted a survey study on 320 new employees and 92 supervisors in China. This study revealed that newcomer–supervisor exchange was related positively to newcomers’ perceived insider status, and perceived insider status mediated the positive relationships of newcomer–supervisor exchange with social adjustment and task mastery. In addition, incumbent support moderated the positive relationship between newcomer–supervisor exchange and perceived insider status, as well as the positive mediated relationships of newcomer–supervisor exchange with social adjustment and task mastery through perceived insider status. Specifically, these relationships were weaker when incumbent support was higher. Theoretical and practical implications were discussed.     

Measuring Inflation Anchoring and Uncertainty: A U.S. and Euro Area Comparison

We use several U.S. and euro‐area surveys of professional forecasters to estimate a dynamic factor model of inflation featuring time‐varying uncertainty. We obtain survey‐consistent distributions of future inflation at any horizon, both in the U.S. and the euro area. Equipped with this model, we propose a novel measure of the anchoring of inflation expectations that accounts for inflation uncertainty. Our results suggest that following the Great Recession, inflation anchoring improved in the United States, while mild de‐anchoring occurred in the euro area. As of our sample end, both areas appear to be almost equally anchored.     

Investor behaviour and reaching for yield: Evidence from the sterling corporate bond market

We provide evidence on how corporate bond investors react to a change in yields, and how this behaviour differs in times of market‐wide stress. We also investigate ‘reaching for yield’ across investor types, as well as providing insights into the structure of the corporate bond market. Using proprietary sterling corporate bond transaction data, we show that insurance companies, hedge funds and asset managers are typically net buyers when corporate bond yields rise. Dealer banks clear the market by being net sellers. However, we find evidence for this behaviour reversing in times of stress for some investors. During the 2013 ‘taper tantrum’, asset managers were net sellers of corporate bonds in response to a sharp rise in yields, potentially amplifying price changes. At the same time, dealer banks were net buyers. Finally, we provide evidence that insurers, hedge funds and asset managers tilt their portfolios towards higher risk bonds, consistent with ‘reaching for yield’ behaviour.     

科技服务业产出测算：指标确立、数据收集与未来预测

科技服务业产出测算是对科技服务业产出数据的统计与分析，加强科技服务业产出数据的规范统计和应用分析可为我国政府调整产业政策提供重要数据支撑。以科技服务业产出测算为研究对象，结合学者观点、国家标准及各级政府相关产业政策，提出将分支产业作为初始指标的横向统计思路，构建科技服务业产出测算指标体系。在数据收集方面，强调要做好“收”与“填”两个基本工作；在指标确立和数据收集基础上，进一步提出未来预测的两种方法，以此作为科技服务业产出数据预测的初步探索；提出应从统一数据统计标准、完善数据调查与公开制度、加强数据资源开发3个方面建立健全我国科技服务业产出数据测量与管理体制机制。     

设计部门现场管理的建设方案与实施

开展现场管理是提高企业管理水平、提高生产效率、提升产品质量、提升人员素质的有效途径.本文针对设计部门现场管理的建设思路与目标、实施过程进行了研究与实践,取得了良好的效果,为设计部门现场管理与建设提供了参考.