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The Investigation and Research of the Performance Appraisal of R&D Personnel in R Company
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作者 Cui Yuxue Chen Jing Chen Jing 《Asian Journal of Social Pharmacy》 2022年第2期132-143,共12页
Objective To improve the creativity and enthusiasm of R&D personnel in R Company.Methods The status quo of the performance assessment of R&D personnel in R Company was studied through questionnaire and intervi... Objective To improve the creativity and enthusiasm of R&D personnel in R Company.Methods The status quo of the performance assessment of R&D personnel in R Company was studied through questionnaire and interview survey.Factor analysis and multiple linear regression method were used to find out the core factors affecting the expectation of employee performance optimization,and the regression equation of employee performance optimization was established.Results and Conclusion R&D personnel in R Company have low satisfaction with the current performance appraisal and strong self-actualization needs,so they expect to optimize the performance appraisal.The objectives and key results(OKR),a management goal-setting system,can make up the deficiencies of R&D personnel’s current performance assessment in R Company,which meets their self-realization needs to a greater extent,thus stimulating their productivity. 展开更多
关键词 r Company r&d personnel performance appraisal OKr
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Research on the Relationship between Salary Incentives for R&D Personnel and R&D Investment in China’s Pharmaceutical Industry
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作者 Wang Yuzhuo Wang Su Chen Yuwen 《Asian Journal of Social Pharmacy》 2021年第4期295-304,共10页
Objective To explore the relationship between salary incentives for R&D personnel and R&D investment in China’s pharmaceutical industry through an empirical analysis so as to propose suggestions for increasin... Objective To explore the relationship between salary incentives for R&D personnel and R&D investment in China’s pharmaceutical industry through an empirical analysis so as to propose suggestions for increasing more R&D investment from the perspective of stimulating R&D personnel.Methods Based on the relevant data of the China’s pharmaceutical industry in the“China High-tech Industry Statistical Yearbook”and other data from the National Bureau of Statistics from 1995 to 2018,co-integration tests was used to construct error correction models and Granger causality tests to explore the relationship between R&D personnel salary incentives and R&D investment.Results and Conclusion There is a long-term balanced relationship between the salary level of R&D personnel in China’s pharmaceutical industry and the investment of R&D.For the per capita salary of R&D personnel increases by 1 unit,the internal expenditure of R&D investment will increase by 2.2451 units.In the short term,the per capita salary of R&D personnel has a slight negative impact on the internal expenditure of R&D investment.In addition,the salary incentives for R&D personnel have the most significant role in promoting R&D investment after five years of implementation. 展开更多
关键词 pharmaceutical industry r&d investment salary incentives for r&d personnel cointegration test
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Improved Scatter Search Algorithm for Multi-skilled Personnel Scheduling of Ship Block Painting
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作者 Guanglei Jiao Zuhua Jiang +1 位作者 Jianmin Niu Wenjuan Yu 《Journal of Harbin Institute of Technology(New Series)》 CAS 2024年第1期1-15,共15页
This paper focuses on the optimization method for multi-skilled painting personnel scheduling.The budget working time analysis is carried out considering the influence of operating area,difficulty of spraying area,mul... This paper focuses on the optimization method for multi-skilled painting personnel scheduling.The budget working time analysis is carried out considering the influence of operating area,difficulty of spraying area,multi-skilled workers,and worker’s efficiency,then a mathematical model is established to minimize the completion time. The constraints of task priority,paint preparation,pump management,and neighbor avoidance in the ship block painting production are considered. Based on this model,an improved scatter search(ISS)algorithm is designed,and the hybrid approximate dynamic programming(ADP)algorithm is used to improve search efficiency. In addition,the two solution combination methods of path-relinking and task sequence combination are used to enhance the search breadth and depth. The numerical experimental results show that ISS has a significant advantage in solving efficiency compared with the solver in small scale instances;Compared with the scatter search algorithm and genetic algorithm,ISS can stably improve the solution quality. Verified by the production example,ISS effectively shortens the total completion time of the production,which is suitable for scheduling problems in the actual painting production of the shipyard. 展开更多
关键词 ship painting personnel scheduling multi⁃skilled workers scatter search task constraints
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Analysis of the Digital Skill Gap of Agricultural Extension Personnel in South-East, Nigeria
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作者 Ogbonnaya Okoro Aja Chigozie Cyril Asiabaka +1 位作者 Anthony Okorie Ani Edna Chioma Matthews-Njoku 《Agricultural Sciences》 2024年第9期1057-1070,共14页
The study analysed the digital skill gap of agricultural extension personnel on the use of digital technologies for extension services delivery in South-East, Nigeria. The specific objectives were to describe the soci... The study analysed the digital skill gap of agricultural extension personnel on the use of digital technologies for extension services delivery in South-East, Nigeria. The specific objectives were to describe the socioeconomic characteristics of agricultural extension personnel in South-East Nigeria and identify the digital skill gaps among agricultural extension personnel in the area of study. Purposive sampling technique was used to select 364 Agricultural Extension personnel for the study. Data were collected through the use of structured questionnaire and were analysed using simple descriptive statistical tools such as percentages, mean score, and standard deviation. Findings indicated that most of the personnel were male (57.8%), within the age bracket of 38 - 47 years (62.9%), had B.Sc./HND as their highest educational qualification (74.7%), married (86.3%), and had a household size of 6 - 10 Persons (57.7%). It was further revealed that the majority (70.1%) were members of professional organization, earned a monthly income of N50,001.00 - N100,000.00 (65.7%), had a work experience of 11 - 15 years (51.1%), and owned a smartphone/ iPad/laptop (91.5%). Findings further indicated that they had moderate skill gap in Basic Computer skills (Mean = 4.32), and digital communication and collaboration skills (Mean = 4.26). Findings also showed that they had a high skill gap in digital technical skills (Mean = 2.46), digital data analysis skills (Mean = 2.09), digital content creation skills (Mean = 2.43), digital ethical skills (Mean = 2.79), multimedia production skills (Mean = 2.81), and video library management skills (Mean = 2.39). The study concluded that though there exists a high digital skill gap among agricultural extension personnel in South-East, Nigeria, their socioeconomic characteristics are capable of supporting the implementation of digital extension services in the area. The study recommended that the management of Agricultural Development Programs in South-East, Nigeria, should provide digital training for extension personnel to close the digital skill gap that currently exists among the personnel. 展开更多
关键词 Agricultural Extension personnel Socioeconomic Characteristics digital Skill Gap South-East NIGErIA
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Comparative Study of the Socioeconomic Characteristics and Digital Literacy Level of Agricultural Extension Personnel in Imo and Ebonyi States, South-East, Nigeria
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作者 Ogbonnaya Okoro Aja Cyril Chigozie Asiabaka +1 位作者 Anthony Okorie Ani Edna Chioma Matthews-Njoku 《Agricultural Sciences》 2024年第2期230-245,共16页
The study comparatively analysed the socioeconomic characteristics and digital literacy level of Agricultural Extension personnel (AEP) in Ebonyi and Imo States, South-East, Nigeria. The specific objectives were to de... The study comparatively analysed the socioeconomic characteristics and digital literacy level of Agricultural Extension personnel (AEP) in Ebonyi and Imo States, South-East, Nigeria. The specific objectives were to describe the socioeconomic characteristics of agricultural extension personnel in Ebonyi and Imo States, and to ascertain the digital literacy level of AEP in the studied states. Purposive sampling technique was used to select 312 Agricultural Extension personnel (132 from Ebonyi State Agricultural Development Program and 180 from Imo State Agricultural Development Program) for the study. Data were collected through the use of validated and structured questionnaire, and administered through the help of well-trained enumerators. Data were analysed using simple descriptive statistical tools such as percentages mean score, standard deviation and weighted mean. Findings indicated that they were more male in the both States (55.3% and 57.8%) for Ebonyi and Imo State respectively and that the average age of AEP in Ebonyi and Imo States were 44.7 years and 49.2 years respectively. It was further revealed that the majority (77.3% and 82.8%) had B.Sc./HND as their highest academic qualifications, belonged to professional organisations (62.1% and 75%), and were earning an average monthly income of N58,798 and N62,648 for Ebonyi and Imo State respectively. Also, it was revealed that their mean years of service were 12.4 years and 13.4 years for Ebonyi and Imo State respectively. Almost all of them (87.9% and 95.0%) own a smartphone, had access to the internet (80.3% and 90.0%), but do not own a laptop/ipad (82.6% and 72.8%) for Ebon-yi and Imo State respectively. Results further revealed that Agricultural extension personnel in both Ebonyi and Imo State respectively had low digital literacy level ( = 2.41 and 2.32). The study concluded that AEP in Ebonyi and Imo State respectively had similar socioeconomic characteristics and low level of digital literacy. The study recommended that the management of ADPs in both Ebonyi and Imo State should ensure the training of AEP in digital skills to enhance their digital literacy level to enable them use digital technologies in their work. 展开更多
关键词 Agricultural Extension personnel digital Literacy Ebonyi State Imo State Socioeconomic Characteristics
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Detection Algorithm of Laboratory Personnel Irregularities Based on Improved YOLOv7
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作者 Yongliang Yang Linghua Xu +2 位作者 Maolin Luo Xiao Wang Min Cao 《Computers, Materials & Continua》 SCIE EI 2024年第2期2741-2765,共25页
Due to the complex environment of the university laboratory,personnel flow intensive,personnel irregular behavior is easy to cause security risks.Monitoring using mainstream detection algorithms suffers from low detec... Due to the complex environment of the university laboratory,personnel flow intensive,personnel irregular behavior is easy to cause security risks.Monitoring using mainstream detection algorithms suffers from low detection accuracy and slow speed.Therefore,the current management of personnel behavior mainly relies on institutional constraints,education and training,on-site supervision,etc.,which is time-consuming and ineffective.Given the above situation,this paper proposes an improved You Only Look Once version 7(YOLOv7)to achieve the purpose of quickly detecting irregular behaviors of laboratory personnel while ensuring high detection accuracy.First,to better capture the shape features of the target,deformable convolutional networks(DCN)is used in the backbone part of the model to replace the traditional convolution to improve the detection accuracy and speed.Second,to enhance the extraction of important features and suppress useless features,this paper proposes a new convolutional block attention module_efficient channel attention(CBAM_E)for embedding the neck network to improve the model’s ability to extract features from complex scenes.Finally,to reduce the influence of angle factor and bounding box regression accuracy,this paper proposes a newα-SCYLLA intersection over union(α-SIoU)instead of the complete intersection over union(CIoU),which improves the regression accuracy while increasing the convergence speed.Comparison experiments on public and homemade datasets show that the improved algorithm outperforms the original algorithm in all evaluation indexes,with an increase of 2.92%in the precision rate,4.14%in the recall rate,0.0356 in the weighted harmonic mean,3.60%in the mAP@0.5 value,and a reduction in the number of parameters and complexity.Compared with the mainstream algorithm,the improved algorithm has higher detection accuracy,faster convergence speed,and better actual recognition effect,indicating the effectiveness of the improved algorithm in this paper and its potential for practical application in laboratory scenarios. 展开更多
关键词 University laboratory personnel behavior YOLOv7 deformable convolutional networks attention module intersection over union
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石家庄市R&D经费投入现状分析与对策研究
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作者 王燕 张陆行 李国强 《产业与科技论坛》 2024年第11期18-21,共4页
R&D经费投入强度,是国际上通用的衡量一个国家或者地区科技投入强度的重要指标,成为评价其科技实力、核心竞争力和创新程度的重要标准。本文在对石家庄市研发投入开展调研的基础上,对R&D经费投入开展总体分析、结构分析、横纵... R&D经费投入强度,是国际上通用的衡量一个国家或者地区科技投入强度的重要指标,成为评价其科技实力、核心竞争力和创新程度的重要标准。本文在对石家庄市研发投入开展调研的基础上,对R&D经费投入开展总体分析、结构分析、横纵向比较分析,找出存在的问题,提出加大政府对科研活动的支持、大力发展新兴产业、重视研发投入统计等对策与建议。 展开更多
关键词 r&d经费投入 科研活动 科技实力
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政府R&D补贴的技术创新效应分析--基于2009-2021年中国的经验数据
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作者 臧传琴 《山东商业职业技术学院学报》 2024年第4期1-8,共8页
政府R&D补贴既可以通过提供公共服务的方式直接作用于技术创新,也可以通过对社会资本的引导作用间接影响技术创新,其总效应取决于两种影响的方向与大小。基于2009—2021年中国的经验数据,建立了由技术创新方程和引致方程共同组成的... 政府R&D补贴既可以通过提供公共服务的方式直接作用于技术创新,也可以通过对社会资本的引导作用间接影响技术创新,其总效应取决于两种影响的方向与大小。基于2009—2021年中国的经验数据,建立了由技术创新方程和引致方程共同组成的动态模型,对政府R&D补贴的技术创新效应进行了实证分析。结果发现:持续增加的政府R&D补贴带来了国内专利授权数量的稳定增加,技术创新效应较为显著;政府R&D补贴不仅对技术创新产生了积极的直接影响,也通过引导社会资本投资于研发领域而对技术创新产生了积极的间接影响;政府R&D补贴的技术创新效应存在区域差异,中东部地区为正,而西部地区为负。提高资金使用效率、积极引导社会资本投资技术研发、努力改善欠发达地区的研发环境,无疑是提高政府R&D补贴技术创新效应的必要选择。 展开更多
关键词 r&d补贴 技术创新 直接效应 间接效应
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Talent Policy,R&D Personnel Recruitment and Corporate Innovation
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作者 SUN Kunpeng LUO Ting XIAO Xing 《Frontiers of Business Research in China》 2023年第2期162-189,共28页
This paper analyzes the impact of talent policy on the R&D personnel recruitment and corporate innovation.The research is based on more than 5.8 million online recruitments from listed companies from 2017 to 2018.... This paper analyzes the impact of talent policy on the R&D personnel recruitment and corporate innovation.The research is based on more than 5.8 million online recruitments from listed companies from 2017 to 2018.The study makes five principal findings.Firstly,companies affected by talent policy have significantly increased the number of R&D personnel recruited.Secondly,at the policy level,the incentive effect varies according to different levels of talent policy subsidies and threshold requirements,with more significant effects observed where subsidies are higher and threshold requirements are lower.Thirdly,at the enterprise level,the incentive effect is more significant for high-tech enterprises,better-governance companies,and non-state-owned enterprises.Fourthly,at the city level,the incentive effect is more significant in cities with better economic development,higher administrative levels,and better scientific research support environments.Finally,after the introduction of talent policy,there have been significant improvements in enterprises'R&D investment,patent output and R&D efficiency.In terms of R&D personnel recruitment,this paper provides micro-level evidence for the influence effect,and identifies specific mechanisms and boundary conditions of talent policy on corporate innovation.It expands the research on the influence effect of government and institutional factors on corporate innovation.In addition,it provides reference for accelerating the building up of a talent-strong country,deepening the implementation of innovation-driven development strategy and realizing economic transformation and upgrading. 展开更多
关键词 talent policy r&d personnel recruitment corporate innovation
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基于改进LANDMARC定位算法的人员定位技术研究 被引量:1
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作者 谭超 朱荣钊 《长春工程学院学报(自然科学版)》 2024年第1期90-95,共6页
在万物互联时代,通过定位系统完成人员定位监督成为了可能,同时该项技术也日益完善。当前,基于RFID无线视频技术的局域网人员定位被广泛应用于智慧园区员工管控、重点人员监管等方面。提出了一种基于RFID的局域网人员定位算法,通过优化L... 在万物互联时代,通过定位系统完成人员定位监督成为了可能,同时该项技术也日益完善。当前,基于RFID无线视频技术的局域网人员定位被广泛应用于智慧园区员工管控、重点人员监管等方面。提出了一种基于RFID的局域网人员定位算法,通过优化LANDMARC算法,对采集到的信号分别引入高斯平滑滤波器和卡尔曼滤波器,去除影响信号强度的噪声,提升定位算法的稳定性;针对LANDMARC定位算法定位精度受K值影响较大的问题,引入Logistic回归模型,以提升算法定位的准确度,有效解决了RFID在有金属、水等障碍物情况下定位精度误差大的问题,降低了外界干扰,可为人员的精准定位提供技术手段。 展开更多
关键词 rFId技术 LANdMArC定位算法 人员定位
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专创融合视角下“学研赛创”一体化能力培养研究——以移动应用开发专业“Android移动应用开发”课程为例
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作者 刘新娥 殷晓春 李方方 《教育教学论坛》 2024年第8期85-88,共4页
基于Android的移动应用开发是当前移动互联网开发领域的重要方向,其中产生了大量的创新创业机会。为了对专创融合进行研究,围绕专创融合人才培养定位,探索了“学研赛创”四维度的专创融合一体化路径,并以移动应用开发专业“Android移动... 基于Android的移动应用开发是当前移动互联网开发领域的重要方向,其中产生了大量的创新创业机会。为了对专创融合进行研究,围绕专创融合人才培养定位,探索了“学研赛创”四维度的专创融合一体化路径,并以移动应用开发专业“Android移动应用开发”课程为例,阐述从课程目标、课程内容、课程实施、课程评价四个阶段专创融合的课程实施路径。从实践效果来看,推进了教学改革,并且显著提升了师生的创新创业能力。 展开更多
关键词 专创融合 创新创业 人才培养
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云南省R&D经费投入结构动态研究 被引量:1
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作者 张和平 钟翔 +1 位作者 段江涛 贺新华 《中国科技资源导刊》 2024年第1期92-99,共8页
为研究云南省“十二五”以来R&D经费投入结构变化,分析R&D经费投入现状,并与全国,东、中、西部地区及临近省份进行了对比;从资金来源和资金配置视角,运用Cobb-Douglas效用函数及其修正模型对R&D经费投入结构展开动态分析。... 为研究云南省“十二五”以来R&D经费投入结构变化,分析R&D经费投入现状,并与全国,东、中、西部地区及临近省份进行了对比;从资金来源和资金配置视角,运用Cobb-Douglas效用函数及其修正模型对R&D经费投入结构展开动态分析。结果表明:云南省R&D经费投入结构不尽合理,资金来源中政府资金占比较低且呈下降趋势,资金配置中基础研究和应用研究投入不足,与最优结构偏离程度较大。针对存在的问题,提出持续加大政府R&D经费投入力度、围绕产业链提升基础研究和应用研究比重的建议。 展开更多
关键词 r&d经费 政府r&d投入 资源配置 活动类型 云南省 Cobb-douglas效用函数
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R&D资本化背景下我国TFP增长率再测算 被引量:1
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作者 杜瑶 许永洪 《统计研究》 CSSCI 北大核心 2024年第1期33-45,共13页
研究与试验发展(R&D)资本对经济增长和科技创新作用日益凸显,但对于R&D资本的核算亟待完善。本文基于SNA2008和CSNA2016框架,将R&D支出作为资本形成,对我国各省份物质资本存量和R&D资本存量进行规范化测算,使用随机前... 研究与试验发展(R&D)资本对经济增长和科技创新作用日益凸显,但对于R&D资本的核算亟待完善。本文基于SNA2008和CSNA2016框架,将R&D支出作为资本形成,对我国各省份物质资本存量和R&D资本存量进行规范化测算,使用随机前沿分析法重新估算1991—2019年间的全要素生产率(TFP)增长率。研究发现:第一,我国R&D资本存量规模呈总体递增和地区聚集趋势;第二,1991—2019年间,我国广义TFP增长率年平均增幅为2.10%,对经济增长存在正向作用;第三,将TFP增长率分解为技术进步、前沿技术效率和规模效应,发现技术进步对TFP增长率的贡献最大,是推动我国TFP增长的主导力量,但却呈现逐年递减的趋势;第四,随着我国对R&D投入的不断增加与重视,R&D对我国广义TFP增长率的贡献呈现递增的趋势,R&D的贡献逐渐成为推动我国科技进步的主要力量。 展开更多
关键词 r&d资本化 r&d资本存量 TFP增长率 随机前沿分析
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政府R&D资助对OFDI逆向绿色创新的影响机制研究 被引量:1
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作者 韩先锋 刘娟 李勃昕 《运筹与管理》 CSSCI CSCD 北大核心 2024年第1期158-164,共7页
应用中国分省区层面数据并采用面板门槛模型,实证考察了政府R&D资助影响OFDI逆向绿色创新的动态效应。研究发现,OFDI对国内绿色创新产生了显著的驱动效应,但这种影响呈现出明显的先负后正的“U”型动态演化特征;政府R&D资助会... 应用中国分省区层面数据并采用面板门槛模型,实证考察了政府R&D资助影响OFDI逆向绿色创新的动态效应。研究发现,OFDI对国内绿色创新产生了显著的驱动效应,但这种影响呈现出明显的先负后正的“U”型动态演化特征;政府R&D资助会正向调节OFDI逆向绿色创新溢出,且存在最适宜于OFDI逆向绿色创新的政府R&D资助区间(0.366,0.428],过高或过低强度的政府R&D资助均会在一定程度上造成OFDI逆向绿色创新的红利损失;政府R&D资助调节下OFDI对绿色创新的动态影响具有显著时空异质性,即在时空维度上存在“激励效应”与“挤出效应”交替演化的鲜明特征。 展开更多
关键词 政府r&d资助 对外直接投资 绿色创新
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Human intrusion detection for high-speed railway perimeter under all-weather condition 被引量:1
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作者 Pengyue Guo Tianyun Shi +1 位作者 Zhen Ma Jing Wang 《Railway Sciences》 2024年第1期97-110,共14页
Purpose – The paper aims to solve the problem of personnel intrusion identification within the limits of highspeed railways. It adopts the fusion method of millimeter wave radar and camera to improve the accuracy ofo... Purpose – The paper aims to solve the problem of personnel intrusion identification within the limits of highspeed railways. It adopts the fusion method of millimeter wave radar and camera to improve the accuracy ofobject recognition in dark and harsh weather conditions.Design/methodology/approach – This paper adopts the fusion strategy of radar and camera linkage toachieve focus amplification of long-distance targets and solves the problem of low illumination by laser lightfilling of the focus point. In order to improve the recognition effect, this paper adopts the YOLOv8 algorithm formulti-scale target recognition. In addition, for the image distortion caused by bad weather, this paper proposesa linkage and tracking fusion strategy to output the correct alarm results.Findings – Simulated intrusion tests show that the proposed method can effectively detect human intrusionwithin 0–200 m during the day and night in sunny weather and can achieve more than 80% recognitionaccuracy for extreme severe weather conditions.Originality/value – (1) The authors propose a personnel intrusion monitoring scheme based on the fusion ofmillimeter wave radar and camera, achieving all-weather intrusion monitoring;(2) The authors propose a newmulti-level fusion algorithm based on linkage and tracking to achieve intrusion target monitoring underadverse weather conditions;(3) The authors have conducted a large number of innovative simulationexperiments to verify the effectiveness of the method proposed in this article. 展开更多
关键词 High-speed rail perimeter personnel invasion Object detection ALL-WEATHEr radar-camera fusion
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基于PDR算法与伪平面技术的井下人员定位方法研究 被引量:1
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作者 李飞 潘红光 +3 位作者 魏绪强 陈海舰 郭齐 白俊明 《西安科技大学学报》 CAS 北大核心 2024年第3期587-596,共10页
为了降低行人航位推算(Pedestrian dead reckoning,PDR)算法在进行井下人员定位时产生的累积误差,提出了一种基于PDR算法与伪平面技术的井下人员定位方法。首先,采用惯性导航传感器获取井下人员的步态信息,通过线性步长估计模型和四元... 为了降低行人航位推算(Pedestrian dead reckoning,PDR)算法在进行井下人员定位时产生的累积误差,提出了一种基于PDR算法与伪平面技术的井下人员定位方法。首先,采用惯性导航传感器获取井下人员的步态信息,通过线性步长估计模型和四元数法实现步长估计和方向估计,利用PDR算法推算人员的位置;其次,使用井下人员活动区域以及预设的标记点构建伪平面,并将井下人员位置映射到伪平面坐标上,为降低PDR算法的累积误差做准备;最后,采用SVM进行井下人员活动检测,通过转弯活动判断其是否处于特殊标记点,将PDR解算的位置与伪平面内已知转弯位置标记点进行相关性分析,完成伪平面信息与工人位置的匹配,校准并更新PDR位置,降低累积误差。结果表明:井下工人在完成单个转弯活动过程中,传统PDR算法解算位置平均误差为0.98 m,而进行伪平面修正后平均误差降低到0.31 m;在完成区域性多活动过程中,采用伪平面技术修正后的PDR平均定位误差从1.08 m降低到0.38 m。因此,所提出的井下人员定位方法有效提高了PDR算法的定位精度。 展开更多
关键词 井下人员定位 惯性导航 Pdr算法 伪平面技术 位置修正
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企业R&D支出费用化资本化与会计盈余管理行为选择研究——基于中国部分上市公司的经验数据
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作者 姚慧娴 徐荣 《安徽工程大学学报》 CAS 2024年第4期73-81,共9页
本文基于中国部分上市公司的数据,选取R&D支出全部费用化、全部资本化、部分资本化3个虚拟变量及R&D支出费用化金额、资本化金额用以表征R&D支出披露形式,研究上市公司R&D支出会计政策选择是否与盈余管理程度相关,进而... 本文基于中国部分上市公司的数据,选取R&D支出全部费用化、全部资本化、部分资本化3个虚拟变量及R&D支出费用化金额、资本化金额用以表征R&D支出披露形式,研究上市公司R&D支出会计政策选择是否与盈余管理程度相关,进而检验R&D支出会计处理盈余管理路径,即检验R&D支出费用化、资本化的确定依据是否受其他非准则因素影响。研究结果显示,有条件资本化会计处理可能成为管理层盈余管理手段,包括应计盈余管理和真实盈余管理。在确定R&D支出费用化金额、资本化金额及R&D支出费用化强度上,管理层除了依据会计准则,还要依据当期利润情况、所得税负、利润质量、审计成本、利润平滑和公司独立性的影响。 展开更多
关键词 r&d支出 应计盈余管理 真实盈余管理 利润平滑
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粤港澳大湾区企业R&D活动特征研究 被引量:1
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作者 雷钦礼 《统计理论与实践》 2024年第3期11-20,共10页
基于上市公司数据,对粤港澳大湾区企业R&D活动的行业、规模、经济类型以及研发效益的时滞特征进行研究。发现的典型事实有:(1)企业R&D活动具有明显的行业特征,高强度的研发企业主要聚集于信息通信技术(ICT)、医药制造、仪器仪... 基于上市公司数据,对粤港澳大湾区企业R&D活动的行业、规模、经济类型以及研发效益的时滞特征进行研究。发现的典型事实有:(1)企业R&D活动具有明显的行业特征,高强度的研发企业主要聚集于信息通信技术(ICT)、医药制造、仪器仪表和设备制造等高新技术行业;(2)企业研发活动与企业规模有关,大型企业的研发规模大,但是小型企业研发强度最高,大型企业最低;(3)经济类型不同企业的研发投入强度没有显著差异,长期以来认为“国有企业研发强度和效率不如民营企业”的断言不符合实际;(4)企业研发强度与自身经营状况联系密切,盈利能力越强的企业R&D投入强度通常越高,盈利不佳的企业通常难以进行高强度的研发;(5)企业R&D研发效益的产生往往具有相当长的时滞,ICT行业中软件服务业研发效益的产生通常需要两年的滞后期,硬件设备制造业通常在五年以上。为促使企业持续加大R&D投入,尽快实现将粤港澳大湾区建成全球科技创新高地和新兴产业重要策源地的目标,一方面要大力培育企业经营者的企业家精神,另一方面应进一步改革税制,降低制造业增值税税率,增强企业的盈利能力和持续加大研发投入强度的能力。 展开更多
关键词 粤港澳大湾区 企业r&d 研发强度 研发效益
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Study on Evacuation Strategy of Commercial High-Rise Building under Fire Based on FDS and Pathfinder
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作者 Zheng Yan Ying Wang +1 位作者 Longxiao Chao Jian Guo 《Computer Modeling in Engineering & Sciences》 SCIE EI 2024年第2期1077-1102,共26页
With the development of economy and society and the growth of population,the high-rise and multi-function of commercial buildings have become an international trend.But it also poses huge fire hazards.Most of the exis... With the development of economy and society and the growth of population,the high-rise and multi-function of commercial buildings have become an international trend.But it also poses huge fire hazards.Most of the existing studies’research objects are predominantly high-rise residential buildings,without considering the impact of different functional zones(Standard floor,entertainment zone,office zone,equipment room and so on)and personnel distribution of commercial buildings evacuation.And the influence of using elevators to carry evacuees on the refuge floor on personnel evacuation is rarely studied.In this work,the fire scenario of the Yangtze River InternationalConferenceCenter,a high-rise commercial building,is simulated with the Pyrosim programto get the necessary parameters under various fire scenarios and to calculate the available evacuation time TASET.At the same time,according to the complex functional zone of the commercial high-rise building and the distribution of people in different time periods,a reasonable evacuation strategy is developed and simulated by Pathfinder software.The results indicate that unorganized evacuation will lead individuals to take the erroneous evacuation route,resulting in a vast region of congestion;comprehensive consideration of the time staggering and the reasonable distribution of evacuation routes can significantly improve evacuation efficiency,and the TRSET of night and working hours is 36.6%–55.3%and 49.9%–79.6%of unorganized evacuation,respectively.For the night fire,60%of the people use elevator-refuge floor to evacuate is the optimal strategy;for the fire during working hours,half of the people on standard floors use the elevator to evacuate and people on multifunctional floors evacuate in four batches is the best plan.The results of this study can provide viable solutions and a foundation for analyzing the fire evacuation and safety of big commercial high-rise buildings. 展开更多
关键词 High-rise building fire personnel evacuation refuge floor safety analysis
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2021年副省级城市R&D经费投入分析
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作者 王春 王艳 吕海刚 《行政事业资产与财务》 2024年第4期34-36,共3页
2017—2021年,副省级城市的R&D经费投入都保持持续增长的态势。深圳的R&D经费投入在副省级城市中一直处于遥遥领先的地位,西安由于科研院所和高校众多,2017年R&D经费投入总量在副省级城市中排名第四,2021年排名第七,被资源... 2017—2021年,副省级城市的R&D经费投入都保持持续增长的态势。深圳的R&D经费投入在副省级城市中一直处于遥遥领先的地位,西安由于科研院所和高校众多,2017年R&D经费投入总量在副省级城市中排名第四,2021年排名第七,被资源禀赋相似的南京、成都、武汉等城市超越。西安由于GDP总量不高,R&D经费投入强度一直保持在5%左右,2020年被深圳反超。基于数据的可获得性,本文从2021年副省级城市的R&D经费投入总量、R&D经费投入强度等方面进行解读和分析,并结合分析结果提出相关建议,以供参考。 展开更多
关键词 副省级城市 r&d经费投入总量 r&d经费投入强度
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