气候变化对经济金融系统性冲击的物理风险研究

中国作为全球最大的发展中国家,其综合实力伴随着经济、科技的快速发展而不断增强。但我国的极端气候事件趋多趋强,气候风险水平呈上升趋势,影响我国经济社会的发展。金融作为经济运行的核心,在宏观经济中有着举足轻重的作用。为了研究气候变化与经济金融稳定之间的关系,本文对极端气候事件损失体系和区域经济金融稳定性综合体系进行指数合成并构建面板模型探讨气候变化中气温和降水量因素的变动和极端气候事件对区域金融稳定的影响,得出气候变化的物理风险通过极端气候事件对经济发展和金融稳定有负面影响,并根据实证结果提出完善绿色金融市场和优化信息披露制度的政策建议。     

事项会计理论:中国研究现状述评

事项会计理论首先由美国学者Sorter于上个世纪六十年代末年提出的,其目的是对传统会计进行彻底的改造。本文首先回顾了国内对这一领域的研究成果,然后做简要评价与展望,以期引起我国会计理论界对这一新领域的更多关注。     

Modifying and applying time and cost blocks: The case of E-Da theme park,Kaohsiung, Taiwan

The main purpose of this study is to modify and apply a management tool called time and cost blocks (TCB). The model was modified to adjust how the “benefit indicator” was measured and further enhanced by inclusion of visitor satisfaction scores and revisiting intention. Data collection was accomplished by means of a diary-type semi-structured questionnaire, which was administered in face-to-face interviews with 655 visitors of the E-Da World theme park in Kaohsiung, Taiwan. The results indicate that participation intensity (PI) and benefit indicator (BI) have a significant relationship with satisfaction and revisiting intention.     

试论"主题山水"及其构思与营建

针对自然景观旅游地目前存在的诸多问题，借鉴“主题公园”的构建理念，本文提出“主题山水”的建设方法。认为应当在山水自然景观的开发、建设和经营管理中，提炼或塑造出一个适当的文化主题作为引力源；即在对自然山水景观的本底进行严格保育并使其自身的生态机能向良性方向发展的基础上，发掘或赋予其具有较高审美价值的文化因素作为整个旅游地的文化主题，景区内部的实体环境建设、无形氛围营造以及游程和解说系统均围绕这一主题展开，并以之作为旅游管理部门或企业的整体形象和经营理念，向外传播。并具体阐述了构建“主题山水”的思路和方法，包括深化、扩展和移植三种。     

基于会计目标的“事项会计”

信息技术已经给社会、经济带来了巨大的变化,“决策有用观“普遍被人们所接受,但构筑于价值法基础上的财务会计强调货币计量和报表揭示,只能履行受托责任。信息需求的多样性已经完全超出了现行会计界定的范围,也超出了现行会计信息的容量。本文从会计目标与“事项会计“的关系入手进行了分析,认为只有事项会计才能实现“委托责任观“与“决策有用观“的统一。     

Event segmentation: A review and research agenda

Event academics and practitioners have long recognized the importance of segmenting event attendees. Despite a relatively long level of enquiry into event segmentation, there is little consistency in the methods, data analysis techniques and segmentation variables that are used. A review of 120 event segmentation studies incorporating an attendee-orientated approach was conducted to identify how event attendees are currently segmented. This study will serve as a reference guide to current event segmentation researchers on the segmentation approach/s and data analysis techniques utilized in previous studies. Recommendations for future research are suggested.     

关于对国企党组织创新工作形式促进企业中心工作的探讨

国有企业党组织肩负着发挥政治核心作用和促进企业生产经营开展的重要使命。在此过程中,党组织改变以往传统工作方式,开展全员参与的主题活动,为新时期党建工作进一步创新形式,增强促进企业中心工作的实效性提供了有效途径。     

重大社会环境事件与人口健康的实证分析和思考——“事件人口学”在我国的创建和完善发展

社会发展进程中,自然和社会环境的重大改变会对人口数量和结构产生近期和远期效果,其对人口健康的影响效应则有更多证据。对重大社会环境事件的定义、基于重大社会环境事件的人口与健康研究的主要发现和存在问题进行了系统的梳理分析,并概要介绍了相关的研究,发现重大社会环境事件作为一种外生冲击和自然实验,为开展人口与健康的因果关系和相关关系等都提供了独特的研究机会和范式,有效弥补了已有人口与健康研究方法学的不足,也使得我们可以更加理性看待重大社会环境事件对人口与健康影响的"双面效应"。在全球化视角下加强基于重大社会环境事件的人口与健康研究,将为制定促进人口健康与社会政策提供重要参考,并以此为线索,可进一步拓展重大社会环境事件与人口数量、结构、分布、变动等人口效应的影响,进而建立事件人口学的研究体系、方法和内容。     

Keeping anger in check: The role of personal and organizational characteristics on behavioral outcomes

ABSTRACT

The food and beverage sector of the hospitality industry is known for being an emotionally labor-intensive environment. The events that transpire over the course of a shift lead to various emotions, which ultimately dictate the behaviors of the employees working in this industry. Of particular interest to this study was the interplay between environmental antecedents (power and distributive justice) and their influence on a negative emotion (anger) and a positive emotion (affective organizational commitment). Additionally, this study sought to understand how anger and affective organizational commitment influenced positive (organizational citizenship behavior) and negative (counterproductive work behavior) workplace behaviors using the lens of the affective events theory. The results of this study revealed that anger had the strongest effect on counterproductive work behavior and that all of the relationships were significant except from anger to affective organizational commitment and affective organizational commitment to counterproductive work behavior.     

Profiling high-frequency equity price movements in directional changes

Market prices are traditionally sampled in fixed time intervals to form time series. Directional change (DC) is an alternative approach to record price movements. Instead of sampling at fixed intervals, DC is data driven: price changes dictate when a price is recorded. DC provides us with a complementary way to extract information from data. It allows us to observe features that may not be recognized in time series. The argument is that time series and DC-based analysis complement each other. With data sampled at irregular time intervals in DC, however, some of the time series indicators cannot be used in DC-based analysis. For example, returns must be time adjusted and volatility must be amended accordingly. A major objective of this paper is to introduce indicators for profiling markets under DC. We analyse empirical high-frequency data on major equities traded on the UK stock market, and through DC profiling extract information complementary to features observed through time series profiling.