Based on the industrial life cycle theory and decision-making model,1 239 listed high-tech enterprises from 2017 to 2021 were used as research samples to examine the impact of market competition on enterprise R&D investment and the regulating effect of internal control.The empirical results show that for high-tech enterprises,the intensification of market competition promotes the increase of R&D investment to a certain extent,and the internal control of enterprises has a nonlinear regulating effect on the relationship between the two.When the quality of internal control is low,the improvement of internal control will inhibit the positive impact of market competition on R&D investment.When the quality of internal control breaks through the critical point,the improvement of internal control will promote in turn the positive impact of market competition on R&D investment.

本文选取2015年-2018年电子信息业上市公司作为研究样本,采用实证分析法探讨企业创新投入与财务绩效之间的关系.实证结果表明:(1)企业创新投入两要素对企业财务绩效的影响不同.(2)研发投入负向影响企业财务绩效;技术人员比率对财务绩效具有正向作用.(3)技术人员比率对财务绩效影响存在滞后性.因此,企业在进行创新活动时,应综合平衡企业绩效与创新力度,保证企业持续稳步发展.

The basic principles of constructing a comprehensive evaluation index system for low-carbon agriculture were put forward, and a comprehensive evaluation index system for low-carbon agriculture was constructed. On this basis, the weight coefficient of each index in the evaluation index system was calculated by using analytic hierarchy process (AHP). Finally, the historical level of China's low-carbon agriculture development from 1995 to 2015 was evaluated by using the established evaluation index system. The results show that the social development index in the development of low-carbon agriculture show a steady upward trend year by year. The economic development index and the agricultural emission reduction index are both rising year by year after ten years of low level wandering. Although the value of agricultural carbon sink index is relatively low, it is generally increasing year by year. The comprehensive evaluation results of the above four index show that the comprehensive evaluation index of low-carbon agriculture firstly experienced 10 years of low-level fluctuations, and then entered a stage of stable rise. However, overall, the comprehensive development level of low-carbon agriculture is still relatively low.

In order to promote the efficient development of agriculture, the Internet of Things technology is applied to modern agricultural production, and a smart agricultural system is constructed in this paper. Moreover, the data visualization analysis and cluster analysis are used to find the key technologies in the development of the intelligent agriculture, which can effectively improve the production efficiency and ensure the quality of the agricultural products. Intellectualized products are gradually integrated into agricultural production, and the development of the Internet of Things also gives technical impetus to intelligent agriculture. Through the functions of sensing, identification, transmission, monitoring, and feedback of the Internet of Things, related agricultural activities can be accurately completed, which not only saves the time cost of farmers but also improves the crop yields and, ultimately, benefits the farmers. Therefore, the Internet of Things is used for agriculture induction, identification, monitoring, and feedback, and it is also applied to find the key technology in the application process to achieve intelligent, scientific, and efficient agriculture. It also has certain reference significance for the research of the front-end induction recognition and the intelligence of the Internet of Things in the aquaculture industry.

Purpose The purpose of this paper is to identify the papers published on urban education and analyze the characteristics of these papers to contribute to the urban education research over the recent years. Design/methodology/approach Researchers generated a comprehensive list of the articles published between 2010 and 2017 in the field of “urban education” by searching the Social Sciences Citation Index database, using the keywords of “urban” and “education.” As an additional criterion, all the articles published between 2010 and 2017 in the journals of Urban Education and Education and Urban Society were included. Findings There are a total of 2,123 publications that were checked and retrieved in the field of “urban education” between 2010 and 2017. Although the number of publications differs year by year, the sum of the citations received the increase from year to year on a regular basis. There are 35 articles that were cited more than h-index, as h-classics in this field for this period and top 10 of these h-classics are reported in this study. Urban Education and Education and Urban Society were revealed as the most prominent journals in the field of urban education. Also, the results show that the most cited articles, the most prolific authors and organizations, and top journals in this field are from the USA. Research limitations/implications The scope of this study is not extensive enough, and the data obtained are not comprehensive enough. The survey was limited to the keyword of “urban education” in the fields of title, abstract, author keywords and keywords plus. Practical implications This bibliometric analysis contributes to the literature of urban education through a historical perspective. Results show that the “urban education” field attracts more attention of the researchers and the impacts of these publications are increasing from year to year. Also, there is a prevalence of the USA in the field of urban education. Originality/value The information presented in this paper provides insight into the development of urban education research over the recent years. The data obtained in this study can be used as a reference for future researchers in urban education.

To fully implement sustainable development, enterprises should take corresponding responsibilities, especially heavy polluting enterprises with great impact on the environment. Based on this, this article to building materials industry as the research object, with its annual reports in 2012-2016 listed companies as research samples, social responsibility report and other data, using the content analysis method to pick up the useful part of the study sample, and on the basis of predecessors' research to set up the environment information disclosure index to measure the quality of environmental information disclosure of enterprise; Empirical analysis is used to analyze the relationship between enterprise environmental information disclosure index and enterprise EVA value. The results showed that the environmental information disclosure of Chinese building materials industry not only has a positive effect on the current value of EVA, will be a positive impact on the next EVA value, indicating that companies have to environmental information disclosure of intrinsic motivation, the government should carry on the reasonable guide the raise the level of corporate environmental information disclosure.

随着经济全球化和互联网时代的到来,企业社会责任成为摆在企业面前需要跨越的鸿沟.企业寻求自身发展的同时还应该承担相应的企业社会责任.本文主要探讨中国企业面临的越发严峻的环保形势以及他们应该履行的环保责任.2016年开始开展的环保督查不同程度地促进企业社会责任的履行,中国企业社会责任的发展又迈出了坚实的一步.同时分析了我国履行企业社会环保责任的重点和难点.

互联网时代下,企业社会责任这一词汇迅速传播并成为了公司战略的重要组成部分.分析了企业社会责任的定义以及互联网时代的特点.同时简要讨论了互联网时代给企业社会责任实践活动的完成带来的一些机遇.

The mature development of web-based teaching platforms, software/hardware technologies, and research on related instruction in past years could support total web-based instruction, instead of being the role of assisting traditional teaching. The advance of information and communications technology drives many researchers to explore the development of web-based instruction. Students encountering problems in the learning processes is not necessarily the lack of learning ability, but the inappropriate match between teachers' teaching methods and students' thinking and learning methods. Immutable instruction and assessment methods might benefit some students with certain thinking types and learning styles, but are unfavorable for others. This study intends to discuss the correlation between thinking styles and academic achievement in Web-Based Environmental Education. The quasi-experimental research with experimental design is adopted in this study, and two classes from Southwest University of Science and Technology is proceeded the experimental teaching. After retrieving the research data, the research results are summarized as below. 1. Environmental Education would affect learning achievement. 2. Environmental Education would influence learning retention. 3. Thinking styles present significantly positive effects on learning effect in academic achievement. 4. Thinking styles show remarkably positive effects on learning gain in academic achievement. Suggestions based on the results are further proposed in this study, expecting to help activate classroom climate, improve instruction, and implement the promotion of teaching quality in order to correspond to the rationale and spirit of educational reform.

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文章基于市场分割的视角系统分析了金融发展影响技术进步的路径和对策.研究发现,当市场分割程度较低时,金融发展能够通过配置效率的提高来显著提高技术进步,但是随着市场的饱和以及市场分割程度的加重,由于企业缺乏竞争的压力和政府目标的短视,使得金融资本不能够配置到技术研发部门,从而阻碍了技术进步和资源配置效率的提高,因此金融发展与技术进步之间的关系开始发生结构性转变.

提出了构建低碳农业综合评价指标体系的基本原则,并构建了低碳农业综合评价指标体系;在此基础上,利用层次分析法(AHP)计算了评价指标体系中各指标的权系数;最后,利用已构建的评价指标体系对四川省的低碳农业发展水平进行了评价,并与全国低碳农业发展水平进行了比较.结果表明,四川省低碳农业自2002年起得到了快速发展,其整体水平高于全国平均水平;但农业减排和环境发展指标明显低于全国平均水平,成为阻碍四川省低碳农业发展的主要障碍因素.

In this paper,China＇s income level and the ir impact on consumption were analyzed using income and consumption time series data between 1985 and 2009 and the 2005 urban and rural per capita income and consumption provincial panel data by Keynesian consumption function.The empirical results showed that the marginal propensity to consume of urban and rural residents are relatively close to 1,it＇s indicated that their consumption of urban and rural residents＇ income levels have a significant positive impact.And it also showed that urban residents consumption level of self-evident than rural residents,and there＇s a significant income gap between urban and rural residents.Therefore,it＇s very important to increase in urban and rural incomes,particularly to rural incomes,reduce the income gap between urban and rural residents to improve the overall consumption level of residents.

全球经济一体化进程的推进,使得国际的文化交流日益紧密,同时,加上我国的国民经济整体水平的提升,以及闲暇时间的明显增加,自然造成我国消费者对于文化产品的需求呈现出明显的增长趋势。国家政策的正面引导再加上社会投资者的加入为我国文化产业的发展提供了保障,不过我国文化市场中可以提供的文化产品虽然已经具有多样化特点,但是产业化程度却远远不够。文章以制约我国文化产品产业化发展的主要因素的分析为切入点,提出构建我国文化产品的产业化发展的八大发展路径的思路,对人们的研究或有启迪。

Non-equilibrium of regional development is the difference in the level of regional development.Circular economy is in accordance with ecological principles and systems engineering approach with the overall operation,coordination,circula tion and self function of complex ecological health.The non-equilibrium of regional development is the driving force to develop the circular economy and sustainable development,the gaps and negative externalities between different regional’s develop ments could be further narrow and eliminate by developing circular economy.Therefore,the circular economy strategy could be build,which suitable for different areas,only understand the relationship between non-balanced regional development and development of circular economy,and further promote harmonious and sustainable development.

In recent years, a series of economic accounting profession is faced with the problem of anomie,how to develop self-discipline,high-quality accounting professionals is needed to seriously think about. This traditional Chinese culture and the combination of accounting education,and in-depth analysis of the Confucian idea of the impact of accounting education and the Confucian concept of justice and benefit the accounting profession and the relationship between moral education.This article also accounts for the traditional culture of the effect of education conducted a questionnaire survey,whose results show that the traditional culture merging into the accounting profession teaching can help students a deep understanding of the accounting profession of accounting expertise,and help develop self-discipline of accounting ethics.

我国企业文化建设中存在着企业文化同一性特质束缚企业创新能力、企业文化的刚性给经营管理带来负面影响以及企业文化追求短期利益、诚信基础薄弱等一系列问题。企业经营管理过程中,只有含传统文化中的"仁爱精神""义利观"以及"中和之道"的哲学精髓才能构建适合中国国情的优秀企业文化。

The developments of circular economy are effective means to realize economic production and sustainable development of agricultural resources.At the same time,it is an inevitable choice for the modern agricultural to solve the dilemmas.The current stage of Chinese agricultural circular economy includes white agriculture,precise agriculture and organic agriculture.Aiming to promote the development of agricultural circular economy,it is necessary to reform financial budgets of the management system,perfect the relevant policies and regulations as well as to enhance the degree of organization of agricultural operations so as to improve the quality of agricultural operators and increase public awareness of environmental protection by combination with all above methods.

循环经济模式的确立需要考虑区域之间的差异,不同的区域特征需要不同的循环经济发展模式。本文针对区域发展的不同特点探讨了西北,西南,中部,东北,东部沿海等区域发展循环经济的主要模式。

过去曾一度认为,从自然资源的商业性方面增加的价值,在国民账户中应视作企业的净收益,并将其划归为经营成果类要素,但这种处理方法显然忽略了资源的折耗。本文运用绿色会计对森林资源的商业贡献和折耗作了估价,并与传统会计进行了比较。