Sensory Aspects of Package Design

Packaging is a critical aspect of the marketing offer, with many implications for the multi-sensory customer experience. It can affect attention, comprehension of value, perception of product functionality, and also consumption, with important consequences for consumer experience and response. Thus, while it was once viewed as being useful only for product preservation and logistics, package design has evolved into a key marketing tool. We introduce the layered-packaging taxonomy that highlights new ways to think about product packaging. This taxonomy has two dimensions: the physicality dimension, which is composed of the outer–intermediate–inner packaging layers, and the functionality dimension, which is composed of the purchase–consumption packaging layers. We then build on this taxonomy to present an integrative conceptualization of the sensory aspects of package design as they affect key stages of customer experience.     

关于北美作业成本法实践现状的文献研究

主要以美国管理会计师协会主办的《战略财务》期刊为"窗口",通过回顾2002-2006年的管理会计相关文献,试图对北美作业成本法的运用和发展现状做一描摹,并以此对管理会计发展的历史趋势做出总结。     

数字普惠金融对高技术制造业创新韧性的影响——基于系统GMM与门槛效应的检验

基于2011—2019年中国内地30个省份面板数据,运用系统GMM和门槛效应模型,检验数字普惠金融对高技术制造业创新韧性的影响以及消费升级和研发投入强度的门槛效应。结果表明,数字普惠金融及其覆盖广度、使用深度和数字化程度均对高技术制造业创新韧性具有显著正向影响;消费升级、研发投入强度分别在数字普惠金融对高技术制造业创新韧性的影响中表现出单一门槛效应和双重门槛效应。进一步的地区异质性研究发现,数字普惠金融仅对中西部地区高技术制造业创新韧性起到提升作用,消费升级在东部和中西部地区分别表现出双重门槛效应与单一门槛效应,研发投入强度在东部和中西部地区均表现出单一门槛效应。研究结果有助于丰富数字普惠金融应用于高技术制造业相关研究,为高技术制造业利用数字普惠金融提升创新韧性提供实践启示。     

地方政府财政支农支出与农村居民消费——来自中国29个省市面板数据的经验证据

本文在消费者最优消费路径选择的基本框架下,构建了一个政府财政支农与农村居民消费的动态最优化模型,理论分析表明:地方政府财政支农支出的增加,对于农村居民消费水平的提高具有促进作用。基于1995-2008年的省际面板数据,采用工具变量GMM方法对该结论进行的实证检验发现:在通过多工具变量克服变量内生性之后,地方政府财政支农支出对农村居民消费具有显著的促进作用,地方政府财政支农支出每增加1%,我国农村居民消费将增加0.1367%;进一步的因素分解显示,地方政府财政支农支出对农村居民消费的平均贡献度为8.72%,且有逐年增大的趋势。此外,财政支农支出对农村居民消费的影响存在区域差异性,即财政支农支出对我国中西部地区农村居民消费的影响程度大于东部地区。     

Consumer coping strategies: a study of consumers committed to eating local

This paper deals with consumer coping strategies when consumers experience difficulties in implementing an innovation. The particular setting for exploring this issue is a group of consumers in Michigan who are committed to eating local. The paper explores how these consumers cope or balance their commitment to eating local with the constraints they face on buying and preparing local food Following a literature review of coping strategy and consumer coping strategies in relation to innovations, the paper presents the results of three focus groups conducted with members of a Student Organic Farm, a food cooperative and a Slow Food Convivium. The consumers we interviewed mostly adopt problem‐centred, confrontative strategies: they change their food‐consumption habits including shopping, purchasing, cooking, storing and obviously, eating. None of these changes are easy to implement, and most require re‐allocations of time as well as trade‐offs to overcome time and cost barriers. In return, some of these consumers feel empowered. This study allows us to offer a working hypothesis that the process is dynamic: the more committed consumers are, the more they adopt problem‐centred, confrontative strategies and forget more fatalist emotion‐centred or avoidance strategies. These findings contribute to literature on consumers' coping strategies and suggest future research avenues.     

The dynamic welfare cost of seignorage tax and consumption tax in a neoclassical growth model with a cash-in-advance constraint

Using a public finance approach, this study investigates welfare costs between seignorage and consumption taxes in a standard growth model. One of these two taxes is used to finance exogenous public spending to balance the government budget. The steady-state welfare cost of consumption taxes is lower if the consumption effect dominates the leisure effect. This paper compares equilibrium along transitional dynamic and steady-state paths and finds that because of lower consumption and leisure and thus higher welfare costs of consumption taxes during early periods, the welfare cost of consumption taxes is larger than the welfare cost of seignorage taxes.     

城镇家庭消费金融效应的地区差异研究

本文使用各省市自治区城镇家庭借贷支出的分类面板数据,结合我国经济发展处于转轨期的特性,考察消费升级、社会保障不完善及地区发展不平衡等因素对消费的影响。研究发现各变量在对消费的影响性质和程度上均存在地区差异,社会保障、消费升级和储蓄在全国范围内均显著正相关,房贷支出和教育在中西部地区的促进作用显著,而保险在东部地区作用突出,家庭投资则均不显著。政府要扩大消费内需并改变消费金融发展的不平衡,就应把握消费升级和社会保障制度的推进时机和力度,增加中西部地区社会保障投入和教育投入,持续提高居民收入,适度放宽中西部地区的家庭房贷限制。     

Environment versus growth — A criticism of “degrowth” and a plea for “a-growth”

In recent debates on environmental problems and policies, the strategy of “degrowth” has appeared as an alternative to the paradigm of economic growth. This new notion is critically evaluated by considering five common interpretations of it. One conclusion is that these multiple interpretations make it an ambiguous and rather confusing concept. Another is that degrowth may not be an effective, let alone an efficient strategy to reduce environmental pressure. It is subsequently argued that “a-growth,” i.e. being indifferent about growth, is a more logical social aim to substitute for the current goal of economic growth, given that GDP (per capita) is a very imperfect indicator of social welfare. In addition, focusing ex ante on public policy is considered to be a strategy which ultimately is more likely to obtain the necessary democratic-political support than an ex ante, explicit degrowth strategy. In line with this, a policy package is proposed which consists of six elements, some of which relate to concerns raised by degrowth supporters.     

持久收入假说与我国城镇居民消费——基于省级面板数据的实证分析

运用基于持久收入和暂时收入的两种分解方法的省际面板模型检验持久收入假说的三个假设.结果发现,我国城镇居民消费与持久收入和暂时收入均存在显著的相关关系,暂时收入的边际消费倾向不为零;就诸省份而言,暂时收入的边际消费倾向不同.进一步探讨了持久收入假说不能完全解释我国城镇居民消费行为的原因."λ假说"检验表明,城镇居民消费对当期收入过度敏感,其呈现理性化趋势.     

中国能源消费、碳排放与工业经济增长——一个脱钩理论视角的实证分析

本文利用相对“脱钩”、“复钩”的理论与测度模型,对2000—2009年我国工业经济增长与能源消费和碳排放之间的脱钩关系进行研究。在此基础上,对脱钩评价模型进行扩展,构建了脱钩指数分解模型,对脱钩关系的影响因素作出了更为深入的分析,并指出未来工业脱钩发展措施的重点方向是在进一步提升能效技术的基础上,着力推进工业产业结构升级的步伐,提升新型低碳能源的结构比重,改善能源的生产和消费结构。