The arithmetic of outcome editing in financial and social domains

Outcome editing refers to a set of mental rules that people apply when deciding whether to evaluate multiple outcomes jointly or separately, which subsequently affects choice. In a large-scale online survey (n = 2062) we investigate whether individuals use the same outcome editing rules for financial outcomes (e.g., a lottery win) and social outcomes (e.g., a party with friends). We also test the role of numeric ability in explaining outcome editing. Our results show that people’s preferences for combining or separating events depend on whether those events are in the financial or the social domain. Specifically, individuals were more likely to segregate social outcomes than monetary outcomes, except for when all outcomes were negative. Moreover, numeric ability was associated with preferences for outcome editing in the financial domain but not in the social domain. Our findings extend the understanding of the arithmetic operations underlying outcome editing and suggest that people rely more on calculations when making choices involving multiple financial outcomes and more on feelings when making choices involving social outcomes.     

Revisiting the cooperation–competition paradox: A configurational approach to short- and long-term coopetition performance in business networks

Cooperation and competition are often viewed as incompatible, antagonistic forces, thus are operationalized as two extremes on a continuum. However, they can coexist and even enable each other, thus may be operationalized as orthogonal constructs. We address this contradictory phenomenon by developing a more granular view of the cooperation–competition paradox. Building on interdisciplinary research, we develop a three-dimensional model of relational space (fairness–opportunism, sharing–control, and engagement–rivalry), providing a novel tool with which to investigate the paradoxical interplay between cooperation and competition through eight operationalizable configurations. Using fuzzy-set qualitative comparative analysis (fsQCA), we test our model by assessing how different configurations of interfirm relationships influence the short- and long-term success of a sample of 217 firms. Our findings show that only two of the eight possible relational configurations are associated with firm success, one in both the long and short term, and the other in the short term only.     

Less cheating? The effects of prefilled forms on compliance behavior

As a consequence of digital transformation, individuals are often confronted with prefilled forms or prefilled data entry masks. In situations where cheating and lying are of concern, prefilling might reduce dishonest behavior. In a controlled experiment, we investigate how correctly and incorrectly prefilled forms influence compliance behavior. We frame our experiment as filing the annual income tax return. We show that correct prefilling enhances compliance. However, in cases of incorrect prefilling, we observe asymmetric effects. If prefilled income is lower than true income, we find no positive compliance effect, and compliance is on the same level as with blank forms. If prefilled income is higher than true income, prefilling still has a positive effect on compliance. In that case, compliance is on the same level as with correctly prefilled forms and higher than with blank forms. Our study contributes to the literature on cheating and lying by showing that prefilled forms affect compliance.     

Replication: Framing effects in intertemporal choice with children

This paper investigates the effects of framing in intertemporal choice by elementary school children. Sutter, Yilmaz, and Oberauer (2015) recently demonstrated that intertemporal choice in children is malleable with respect to simple defaults. Using a similar approach, we replicated their study. We also found that children are more willing to select the immediate option in (standard) control frames than in alternative ones that appear to promote delay of gratification. This finding is consistent with previous experiments on children as well as adults and may have implications for cultivating the ability to delay gratification in individuals.     

Fiscal transparency and tax ethics: does better information lead to greater compliance?

By relying on WVS data and using multilevel mixed modeling, the paper tests the hypothesis that access to larger flows of information about government fiscal accounts and financial transactions increases citizens’ willingness to pay taxes. By supporting such an hypothesis, our analysis suggests that in the presence of more information, the implicit contract between the government and taxpayers displays less stringent incentives and participation constraints and causes part of the contract, namely tax morale, to be enhanced. This finding supports the implementation of fiscal transparency policies, whose possible design is discussed.     

2005年陕西省青少年武术套路比赛调研与分析

通过对2005年陕西省青少年武术套路比赛的现场观察和分析,发现青少年运动员动作质量规格较低,技术动作不全面,自选套路编排雷同,缺乏创新性,教练员科研意识滞后等问题。这些问题需要在平时的训练中逐步解决,运动员要端正训练态度,教练应提高水平,抓住“双基”训练这一关键,全面训练和强化运动员身体素质,创新编排套路,从而提高武术竞技的整体水平。     

外部融资方式、金融发展与中小企业创新

创新在我国经济发展的过程中有着不可忽视的作用,中小企业作为社会生产力的重要组成部分对推进我国创新水平的提高有着不可忽视的影响。以2011-2018年728家上市公司为样本,从直接和间接两种方式、规模和效率两个角度测量了金融发展,本文分析其对中小企业研发投入的影响,并在此基础上研究了不同外部融资方式在这一关系中的调节作用。结果表明：间接金融效率的发展有效促进了研发投入的提高;直接金融的发展没能发挥显著影响。外部融资方式方面,债权融资会削弱金融发展对研发投入的正向影响;股权融资的作用因金融发展程度的不同而不同。本研究为推进中小企业创新,促进金融结构优化提供了一定的经验证据。     

高管薪酬激励、战略差异与企业研发投入

文章选取2013—2018年A股共计1221家制造业上市企业的数据为研究样本,实证检验了高管薪酬激励、战略差异与企业研发投入的关系。研究发现:高管薪酬激励、战略差异都能显著促进企业研发投入;战略差异能够显著抑制高管薪酬激励对企业研发投入的促进作用。文章不仅丰富了高管薪酬的研究,还为制定企业战略,加大创新力度提供了参考,同时也丰富了企业研发投入影响因素的研究。     

政府R&D补贴、产权性质与实质性创新绩效 ——基于中国高技术产业的经验数据

以我国高技术产业为样本,采用面板门槛效应模型,实证检验了政府R&D补贴、产权性质与企业实质性创新绩效之间的关系。结果表明,高强度补贴会显著降低政府R&D补贴的正向作用;民营经济比重的上升则有助于政府R&D补贴作用的充分发挥。进一步研究发现,2000—2018年,仅2005、2011和2013等三个年份的补贴强度过高,2007年以后,民营经济的发展均处于合理区间。分区域来看,补贴强度过高的省份多达12个,且大多数位于中部和西部地区;民营经济比重过低的省份有7个,且大多数位于西部地区;补贴强度和民营经济均处于合理区间的有北京、天津、河北等14个省份,而两者均处于不合理区间的有山西、江西、湖北等5个省份。因此,合理设置补贴额度、充分发挥民营经济优势,是真正发挥政府R&D补贴作用、实现高技术产业创新发展的关键所在。     

《3-6岁儿童学习与发展指南》背景下儿童游泳动作 发展与指导研究

主要运用测量法,对参与暑期游泳培训儿童作为研究对象,分为3-4岁（不含4岁）、4-5岁（不含5岁）、5-6岁（含5岁） 三个年龄段,对其游泳基本动作进行测量与分析。研究目的：探讨游泳基本技术动作是否符合3-6岁儿童学习与发展指南的 要求。一方面,补充幼儿园开展体育活动的内容;另一方面,规范与指导暑期儿童游泳培训市场。研究结果发现：学前儿童学 习游泳具备基本的身体素质基础,并对身心健康发展起到积极促进作用;该阶段儿童熟悉水性的基本动作当中,水中行走和站 立基本掌握,其憋气时间和滑行距离与年龄成正比;在蛙泳手和蛙泳腿技术动作以及游泳距离方面,3-4岁下阶段儿童无法掌 握,4-5岁下阶段儿童表现欠缺,5-6岁（含5岁）阶段儿童能够基本掌握;3-6岁儿童游泳基本动作规范与发展分为启蒙、提高 和巩固三个阶段。特色创新：首次在指南背景下对儿童游泳基本动作进行探讨;将儿童游泳基本动作上升到学术概念;初步形 成一个模式和系统;对该阶段儿童的游泳动作学习提供有效的指导与参考。