Mapping and explaining the gender gap in students’ second language proficiency across skills,countries and languages

This study discusses the generalizability of gender differences in the second language competences of European adolescents across three languages, three skills and fourteen countries. In most cases, females do better than males but the effect sizes are small or medium at best (Cohen's ds < −0.46). However, English appears rather gender-neutral on average, with males sometimes outperforming females. We also found evidence for cross-skill variation: writing turns out to be more prone to gender differences than listening or reading. Thirdly, we found cross-country variation in the gender gap, which supports the hypothesis that gender is primarily a social factor rather than a biological factor in learning. Multilevel mediation analyses with constituents of motivation indeed show that in most cases where females outperform males, up to 60% of this advantage can be explained by the differential appeal of the students' L2 course and by the instrumental, integrative and intrinsic value that students attribute to the L2.     

When does gender occupational segregation start? An experimental evaluation of the effects of gender and parental occupation in the apprenticeship labor market

The apprenticeship market is the earliest possible entry point into the workforce in developed economies. Since early labor market shocks are likely magnified throughout professional life, avoiding mismatches between talent and occupations – for example due to gender- or status-based discrimination – appears crucial. This experimental study investigates the effects of applicant gender and its interaction with parental occupation on the probability of receiving an invitation to an interview in the Swiss apprenticeship labor market. We find no robust evidence of differential treatment by employers in most cases. Policies aimed at fostering gender equality across occupations should therefore focus on removing gender related educational or cultural barriers influencing occupational choices at young ages.     

研发费用加计扣除政策对公司价值的影响 ——基于“税收—会计”差异

选取2007—2019年沪深A股上市公司作为研究样本，从“税收—会计”（以下简称“税会”）差异视角分析研发费用加计扣除政策的公司价值效应；同时，立足于研发费用加计扣除政策特性，探究无形资产摊销率对公司价值的影响。研究结果表明，研发费用加计扣除政策对公司价值存在显著正向作用，缩小约束性税会差异和扩大激励性税会差异有助于深化政策的正向作用；从异质性来看，研发支出费用化公司更易受到加计扣除政策与税会差异的叠加影响，垄断竞争行业公司更易受到加计扣除政策与激励性税会差异的正向叠加影响；提高无形资产摊销率有助于公司价值提升，但其对公司价值的影响程度小于加计扣除强度，且较难受制于税会差异。为此，公司需基于研发支出是否费用化和是否处于垄断竞争行业这一特性实施差异化内部税会管理措施。     

长三角城市群创新驱动与绿色发展的耦合协调研究

从长三角区域一体化战略出发，对长三角城市群创新驱动与绿色发展的耦合协调进行研究。基于2010—2020年长三角26个城市的面板数据，构建创新驱动和绿色发展指标体系，运用耦合协调模型对长三角城市群创新驱动与绿色发展的耦合协调水平进行测算，并分析其区域差异和空间收敛。研究发现，在此期间长三角城市群创新驱动与绿色发展综合水平呈平稳上升且保持一致的变化趋势，但创新驱动水平低于绿色发展水平；长三角26个城市创新驱动与绿色发展的耦合协调水平不断提高，但依然属于濒临失调阶段；耦合协调度的总体差异呈现先降后升再降的趋势，区域内差异呈现出明显的区域性和阶段性特征，差异的主要来源是区域间差异；耦合协调度存在空间上的正相关性和显著的β收敛趋势。研究发现推动了创新驱动与绿色发展关系的相关研究，对增强长三角城市群之间的互动、加快实现长三角区域一体化和高质量发展具有重要现实意义。     

高校科技成果转化要素结构性差异与配置困境——基于TOE理论与扎根理论的联合探索

科技成果转化效能低一直是推进科技赋能、实现科技强国的阻力。为推动科技成果转化效能提升，需要从各要素出发，探索要素结构性差异和配置困境，助力科技成果转化全要素配置。结合TOE理论和扎根理论，构建包含技术、组织、环境3类主范畴、8类次范畴在内的高校科技成果转化要素分析框架，对16个不同领域高校科技成果转化案例分类进行对比。研究发现，高校科技成果转化要素配置结构主要分为4类：环境制约型、技术—组织依赖型、环境—组织依赖型、均衡配置型；要素配置困境主要来源于政府、市场、高校、专业服务机构、科研团队五大主体，当前存在顶层设计缺失、专业服务体系不健全、人才流失、技术与市场供需不匹配等困境。