Impact of the excise tax on firm R&D and performance in the medical device industry: Evidence from the Affordable Care Act

This article examines how the excise tax affects firms’ R&D investment, performance, and market strategy in the US medical device industry. The Affordable Care Act imposed a 2.3% excise tax on medical devices beginning in January 2013, and thus this study compares the medical device firms with other high-tech firms before and after the tax incidence. Using COMPUSTAT data from 2006 to 2015, the author finds that the excise tax reduced R&D investment, sales revenue, gross margins, and earnings for medical device firms. In addition, the excise tax increased their global market sales intensity, global market diversification, and customer diversification in the US domestic market.     

“互联网+”与工业产业结构升级的影响研究——以上海市为例

选取上海市2006—2015年的时间序列数据,构建"互联网+"与产业结构升级评价指标体系,运用向量自回归模型对上海市"互联网+"信息化指数与工业产业结构升级综合得分进行实证研究,分析彼此间的动态互动关系。研究表明,虽然上海市在"两化融合"中的信息化与工业化之间存在一定的相互推动作用,但是"互联网+"发展水平仅是促进产业结构升级的单向格兰杰原因,上海市的信息化发展还处在初级阶段,"互联网+"应用还未深入工业产业结构的高层次升级中。     

基于超效率SBM模型的城市节能环保产业效率评价及比较研究——以兰州市为例

以兰州市为例,根据超效率SBM模型原理,构建城市节能环保产业效率评价指标体系。以2007—2015年为评价期间,首先利用Malmquist指数对产业效率进行动态分析及要素分解,然后在全国范围内对30个省会城市(直辖市)进行区域比较。实证结果表明,兰州市节能环保产业效率整体呈现跨期波动上升趋势,其中技术进步对其贡献最大,而纯技术效率和规模效率未发挥相应作用,产业组织管理水平有待提高,产业结构有望优化;兰州市节能环保产业效率在全国居中等水平,为DEA非有效,在从业人员、清洁能源利用效率等方面存在较大冗余,在固体废弃物综合利用和城市自然生态建设等方面存在期望产出不足,而"三废"防治仍是城市节能环保产业效率改进的重点。最后,就实证结论提出对策建议。     

环境规制、市场需求与生态技术创新——基于34个工业行业的实证分析

以我国34个工业行业2001—2010年和2011—2016年两阶段的面板数据为分析样本,实证探究环境规制、市场需求对不同类型行业生态技术创新影响的差异性。研究表明,在重污染(需求推动型)行业中,环境规制对行业生态技术创新的影响由抑制转变为促进;在轻污染(技术推动型)中,环境规制对行业生态技术创新均具有显著正向影响;除重污染(技术推动型)行业,市场需求对其他类型行业生态技术创新均具有显著的正向影响。     

基于SNA的建筑产业联盟协同创新影响因素分析——以京津冀地区为例

为提升建筑产业联盟协同创新效率,以京津冀地区为例,探究建筑产业联盟协同创新关键影响因素与关联机理。在文献综述的基础上,结合建筑产业联盟的特点,对影响其协同创新的因素进行梳理,构建社会网络分析模型。通过问卷调查进行数据搜集,运用Ucinet6软件进行分析,结果表明：产业集聚、创新资源投入、知识共享、知识产权、技术进步、知识转移是关键影响因素,且这些影响因素通过不同的方式作用于其他因素,最终影响京津冀地区建筑产业联盟协同创新。     

The use of information systems in the Greek public financial services: The case of TAXIS

One of the most important transactions between government and citizens is taxation. The modernization efforts of the public sector using information and communication technology (ΙCT) have led to the application of large information systems. TAXIS (TAX Information System) is a major information system in the Greek public financial sector. It supports the Inland Revenue Services' employees to serve the citizens and the state. This study investigated the TAXIS usage and its evaluation by the tax office employees. An appropriate questionnaire was developed and distributed to tax office employees in three branches. The analysis of one hundred responses revealed useful results for governmental policy makers, tax officials as well as public information system developers. Most responders were pleased with TAXIS' characteristics except of the handbooks' effectiveness and the system's speed. Gender differences were located in their daily usage, problems' awareness, feelings and considerations about the security of TAXIS.     

The Korean government's electronic record management reform: The promise and perils of digital democratization

Recently, the Korean government instituted a reform in its archives with the goal of increasing transparency in government and meeting the challenges of the new digital environment in records management. President Roh's administration focused on a “process and system” reform through a shift from paper-based records management to electronic records management. The E-jiwon task management system of the Office of the President, invented by President Roh himself, served as the archetype for the reform. This study explores and critiques the administration's choice of a “process and system” reform over institutional reform, examines the legal framework used to enact the reform and its shortcomings, and analyzes the benefits and deficiencies of the E-jiwon as a tool for democracy in the archives. It concludes that while the new digital environment can assist in promoting government transparency, technological change by itself is inadequate; ultimately, institutional change is necessary for true reform.     

对《“档案形成在前”说对电子档案管理的启示》的几点异议

2007年《档案管理》第3期刊登了刘东斌先生《"档案形成在前"说对电子档案管理的启示》一文。本文针对该文的有关观点提出几点异议,具体围绕电子文件与电子档案的区别与联系问题展开论述。     

Shifting Sales Channels

The Book Industry Study Group and The Idea Logical Company carried out an online survey to capture publishers’ comments on how market conditions were changing and what they are doing differently as a result of the economic pressures in the consumer market. About 250 individuals responded to the online survey. Interviews were carried out of more than a dozen executives at large and small publishers and their accounts to get further insights. The goal was to identify what are the sales conditions for trade book publishers today and what publishers are doing to change sales and marketing and even editorial practices to accommodate changing times. What we have learned from that joint effort is reflected in this article.     

全文数据库研究述评

全文数据库研究主要从数据库收录内容和数据库平台两方面进行,并具有与其它数字资源不同的研究重点和取向。全文数据库是图书馆数字馆藏的重要组成部分,需要从全文数据库的质量、需求、拥有与获取等角度深入研究。国内全文数据库发展和全文数据库研究落后于国外,需要从文本与在线阅读比较研究、检索技术研究等方面突破并实现创新。