西气东输工程用感应加热弯管技术条件探讨

在对国外X70管线弯管技术条件进行调查分析与研究的基础上，对其中的几个关键技术问题包括母管成分，弯管的制造工艺和技术路线，强度与韧性要求，屈强比，Cu污染问题等进行了讨论。一些观点在西气东输感应加弯管技术条件中得到应用。     

打造第三代港口，提高综合竞争能力

随着世界经济的全球化、市场的国际化水平进一步加深，港口作为全球综合运输网络上的重要节点和国际物流链上的重要一环，其竞争也越来越激烈，厦门港应如何在这一竞争中巩固并提升自己的地位？本文认为应找出差距、重点打造第三代港口，实现跨越式发展，全面提升自己的综合竞争能力。     

基于所有制性质的高技术企业创新能力差异及生成机理——源自省级面板数据的实证研究

构建基于改进突变级数法的评价模型，研究2009-2017年各省不同所有制高技术企业创新能力差异，采用ARCGIS软件进行可视化分析，运用全面FGLS回归模型探索不同所有制高技术企业创新能力差异生成机理。结果表明：①总体来看，内资企业与港澳台资和外资企业创新能力差距尚存；②省级层面不同所有制高技术企业创新能力呈现差异化状态，整体创新能力较强地区港澳台资和外资企业普遍强于内资企业，而其它地区则恰恰相反；③政府资助和引进高素质人才能够显著提升内资企业创新能力，加强产权保护、提高开放程度对内资、港澳台资和外资企业创新能力均具有积极作用。     

Educating digital natives for the future: accounting educators’ evaluation of the accounting curriculum

The global digital revolution has irrevocably transformed societies and industries. The accounting profession is predicted to experience a significant change in the future, due to technological developments. Practices will be automated and related positions obsolete, thus accounting graduates need to be educated for new and different tasks and positions. The current study focussed on these expected changes and how accounting profession, practice and, consequently, education will be affected and adjusted to these new technologies in an evaluation approach. A qualitative methodology was employed, investigating accounting educators’ perceptions of these developments. Semi-structured interview data and online accessible empirical data, such as podcasts, were analysed in two coding cycles. The findings illustrate that while significant changes are expected, participants’ opinions vary regarding the necessity of adjusting the accounting curriculum. Supportive changes include amending respective courses to emphasise classic skills, such as problem-solving, and contemporary skills, such as new technologies, to illustrate developments practically.     

浅析照明系统改造——以福电秦皇岛北山宏福发电有限责任公司厂用照明系统为例

福电秦皇岛北山宏福发电有限责任公司厂用照明系统进行改造。根据照明系统改造具体情况,本文从实际出发,对改造的背景、改造方案、和实现功能进行了重点介绍。     

绿色创新生态系统生成机制研究

推动绿色创新生态系统生成是区域经济高质量发展的重要举措。通过分析绿色创新生态系统内涵和结构，基于超循环理论，探讨绿色创新生态系统生成过程，并利用江联重工集团案例分析，明确绿色创新生态系统形成动力要素。结果表明：绿色创新生态系统具有绿色发展性、生态性、动态演化性、高风险性和复杂性特征；绿色创新主体之间的相互作用关系，催生共生竞合、动态演化的超循环，而超循环体系能够加强绿色创新主体相互作用，推动绿色创新生态系统生成；资源配置与匹配效应、环境规制与市场导向、用户交互与敏捷响应、共生竞合与跨界整合是绿色创新生态系统生成的重要驱动因素。     

Becoming a tree when I will be dead? Why not! Generation X,Y and Z,and innovative green death practices

Within the theoretical field of ethical consumption, the study focuses on consumer behavior and innovative green death practices. While scarcely investigated in the marketing and consumer behavior research domains, at least four main reasons spur to consider the funeral industry as an interesting subject of enquiry: i) the sector boasts of a significant economic relevance; ii) it is extremely impactful from an environmental and social point of view; iii) it is witnessing interesting innovative processes in the direction of social and environmental sustainability; iv) consumer movements are rising all over the world asking for more sustainable death practices. Thus, adopting an augmented version of the theory of planned behavior (TPB), which includes individuals’ environmentally responsible consumption, and egoistic and altruistic environmental concern, the study investigates behavioral intention to adopt innovative green death practices (a green funeral) of people belonging to three different generations: X, Y, and Z. A purposive sample of 627 Italian people participated in an online the survey. Collected data were analyzed adopting an ordinal logit model. The results confirm the TPB predictive power also in the field of green funeral behavioral intention. Furthermore, environmentally responsible consumption and environmental concern – even though only in its altruistic component – positively influence behavioral intention, and generation exerts a moderating effect among the examined constructs. Overall, the research attempts to enrich the literature on ethical consumption by exploring the underinvestigated phenomenon of buying behavior of unsought and end-of-life products, that of green funerals, and provide managerial recommendations to funeral service sellers.     

Valuing Initial Public Offerings Using Article 11 Pro Forma Financial Information in the Prospectus*

We investigate whether Article 11 pro forma financial information assists investors in valuing IPOs. While the SEC expects it to be helpful in assisting investment decisions, Article 11 pro forma financial information is based on registrants' understanding and assumptions, and registrants can exercise their own judgment when preparing pro forma financial statements. It is therefore an empirical question whether the information contained in pro forma financial statements is useful to investors. We examine the association between pro forma adjustments of earnings and book value of equity and the IPO offer value and find asymmetric results. While positive pro forma adjustments of earnings and book value of equity are positively associated with the IPO offer value, negative pro forma adjustments of earnings and book value of equity are negatively associated with the IPO offer value, suggesting that negative pro forma adjustments are priced as growth opportunities. Additional analyses reveal that the association between pro forma adjustments of book value of equity and the IPO offer value varies across different time periods and industries and that pro forma adjustments of book value of equity are initially mispriced by investors. In contrast, we do not find similar results for pro forma adjustments of earnings. Further empirical tests show that the asymmetric results of mispricing of pro forma adjustments of earnings and book value of equity may be explained by the requirements of Article 11 of Regulation S‐X for pro forma adjustments dictating that adjustments to earnings reflect only recurring items while adjustments to book value reflect both recurring and nonrecurring items.     

网络流行语“中国大妈”和“中国式X”解析--基于认知及社会文化维度

伴随着新媒体的发展，“中国大妈”和与其结构类似的“中国式X”的网络流行语正在受到越来越多的关注。代表一种独特的文化现象的“中国式X”，本身就是一个语言模因，它的各种次生语言形式在模因的作用下得以在社会大众之间广泛繁殖和衍生。我们既可以从认知语言学的概念重叠和概念整合角度对“中国大妈”的形成及其所隐含的调侃语义进行解读，也可以从社会文化学领域的模因论视角对“中国式X”的传播进行探讨。