明代地方官府赋役核算体系的早期发展

明洪武到弘治年间,州县官府的赋役管理从基本不依赖核算向需要且能够进行核算的状态转变。洪武、永乐时期,在官府体系内部,只有田赋被部分地纳入核算管理,其他赋役征发则完全或绝大部分无法计量,也没有计划性。宣德以降,地方官员吸收民间粮里阶层分担赋役负担的经验,在此基础上进行旨在“均平”的改革,以确保赋役的可持续征发。在探索均平之道的过程中,不同地方官员多采取量化赋役负担、预定征收计划、将派征对象标准化并进行摊派核算的方式。其中,田赋额等开始扮演摊派对象的角色。这开启了州县层面赋役征收核算体系的发展之路,也导致府、州、县与户、工等部及布政使司之间产生了赋役核算信息不对称,出现了二重会计结构。     

Transformational leadership,group affective tone,and group member social inferences: A leadership complementarity perspective

We investigated how the complementarity between transformational leadership behaviours and group potency predicts changes in group affective tone and subsequent group members' social inferences (job satisfaction, trust in supervisors, and turnover intentions). We analyzed two waves of data from 135 skilled professionals working in 29 groups within a Canadian government agency. Transformational leadership behaviours did not directly relate to changes in group affective tone. However, group potency moderated the relationship between transformational leadership behaviours and group affective tone, as well as the indirect relationships between transformational leadership behaviours and group members' social inferences via group affective tone, such that the relationships were stronger for low-potency groups. These results suggest transformational leadership may work best when complementing a group's sense of its own perceived capability.     

法国高等教育和科研部推出科研新政

2013年,法国新政府在教育和科研领域将逐步推进各项改革,其教研部拟推进的主要措施有：取消“盖昂通函”,推行决策会商工作机制,实施超级联合大学计划,颁布新高等教育和科研法,确定未来科研优先领域,强化对欧盟科研影响力和加强科研人才队伍建设等。法国政府希望通过采取以上措施,继续保持法国的世界科技强国地位和优势。     

白灵菇产业发展现状、问题及对策

白灵菇是我国具有自主知识产权和明确原产地的品种,以独特的风味、细嫩的质感、丰富的营养以及保健功能受到大众喜爱,栽培规模越来越大。该文对白灵菇产业发展现状、市场前景和存在的问题进行了阐述和分析,并提出了白灵菇产业持续、健康、快速发展的对策。     

Impact of industry sector on corporate diversification and firm performance: Evidence from Indian business groups

Prior business group (BG) studies implicitly assume that corporate diversification‐firm performance relationships are uniform across industry sectors. This generalization may lead to research implications that are not equally true for BG‐affiliated manufacturing and service firms. Drawing on strategy and marketing literature, this research addresses this scholarly gap. Our empirical analysis of a large sample of BG‐affiliated Indian firms over a five‐year period (2004‐2008) indicates that the influence of corporate diversification on firm performance is greater for affiliated service firms than affiliated manufacturing firms. Results also indicate that the influence of BG size and diversity on diversification‐firm performance relationship varies significantly depending on whether the focal firm belongs to the manufacturing or service sector. Firm's share ownership does not generate similar influence. Copyright © 2015 ASAC. Published by John Wiley & Sons, Ltd.     

A sociopsychological approach to vacation and mobility in touristic sites

Several aspects of socio-psychological research are presented dealing with relationships between transport, leisure, and tourism in France. The socio-psychological approach to long distance travel for leisure and vacation purposes is illustrated by recent studies of family mobility: for instance, family decision-making, sociability and travel, territorial behavior and the “territorialisation” process, and change processes related to the family life-cycle. Traffic problems in touristic sites are also considered. An attempt at an action-research approach shows how traffic management in urban areas could benefit from the use of socio-psychological survey data. The diagnosis, forecasts and evaluation of travel behavior could be made more effective through more active cooperation between traffic policymakers, traffic engineers and social scientists.     

带形状参数Bézier曲线最小平方降阶逼近

给出了基于L2范数下用m次（m≤m）带形状参数B6zier曲线最小平方逼近n＋1次带形状参数Bézier曲线的方法,同时也考虑了c^0和C^1约束条件下的最小平方降阶逼近．通过解线性方程组可得到新的降阶逼近曲线的控制顶点,降阶逼近曲线的误差也可计算．     

比较分析两款CAT软件:SDL Trados Studio 2014和Déjà Vu X3

随着技术的发展,市场上的计算机辅助翻译软件琳琅满目、层出不穷。本文先通过概述CAT软件的发展简史对CAT软件进行介绍,之后通过参考他人文献,发现CAT软件的确有提高翻译效率的作用,确定了研究CAT软件的意义。之后通过五方面的对比,对SDL Trados Studio 2014和DéjàVu X3进行了详细分析。研究最后表明,从功能上和价格上综合而言,DéjàVu X3更胜一筹。     

普洱市女性人力资源开发探究

近年来,随着国家劳动力转移政策的实施,大量的劳动力资源从农村转移出来,不乏大量的女性劳动力,女性人力资源已成为社会进步与经济增长的主要力量,其作为人力资源的一半,也越来越受到学者、政府的关注。就普洱市的相关数据,探讨女性人力资源开发利用中存在的问题,进而找出适合普洱市女性人力资源开发的对策与措施。     

PCAOB Inspections and the Differential Audit Quality Effect for Big 4 and Non–Big 4 US Auditors*

In this study, we investigate whether the increase in regulatory scrutiny epitomized by the initial PCAOB inspection impacted audit quality differentially for Big 4 and non–Big 4 auditors to better understand the consequences of PCAOB inspections for different audit firm types. Because of competing views on the effect of PCAOB inspections, the relation between PCAOB inspections and the audit quality differential between Big 4 and other auditors is an empirical issue. Empirically, we take the endogenous choice of auditor as a given and utilize a difference‐in‐differences specification that takes into account the staggered timing of the initial PCAOB inspection for different‐sized auditors in the United States. Our results suggest that the initial PCAOB inspection improved audit quality more for Big 4 auditors than for other annually inspected or triennially inspected non–Big 4 auditors. We also examine annually and triennially inspected non–Big 4 auditors separately, and find that the pre‐post Big 4/non–Big 4 differential audit quality effect is more pronounced for the triennially inspected non–Big 4 firms. In the larger context of the highly concentrated US audit market, our findings that PCAOB inspections accentuate the Big 4/non–Big 4 audit quality differential are of potential interest to public company audit clients contemplating an auditor change, investors interested in learning about the consequences of PCAOB inspections, regulators concerned about the Big 4 dominance of the US audit market, and academics investigating audit quality differences.