战略性新兴产业:从政策概念到理论问题

适用于传统产业及其产业政策的理论分析工具不能简单应用于有关战略性新兴产业及其产业政策问题的研究。对战略性新兴产业的经济学属性进行抽象和提炼,从而完成问题的概念化和操作化,并在此基础上提出恰当的理论分析框架,是推进我国战略性新兴产业问题理论研究的起点。战略性新兴产业是处于从技术培育到产业化再到产业进入者数量达到最大值之间这一时期的产业,刻画这类产业经济学特征的两个重要维度分别是主导技术成熟度和市场成熟度。本文提出了一个具有一般性和自洽性的战略性新兴产业理论分析框架,其基本逻辑是,首先识别影响战略性新兴产业发展绩效的主要技术性、经济性和制度性因素,然后研究这些关键因素之间的相互适应性和动态匹配性,最后分析这些要素和互动主要发生在国家、产业或企业的哪个层次和位置。     

黑龙江省国有林区生物质能源发展模式研究

利用超效率DEA分析法对黑龙江省国有林区的40个林业局发展生物质能源绩效进行评价,结果表明:选择具有黑龙江省特色的生物质能源二元梯度发展战略模式,通过此模式能协调高低梯度区域的发展水平,重点发展生物质能源,推进黑龙江省国有林区能源、经济、环境协调发展,最终达到林业可持续发展的目的。     

Political risk assessment on air logistics hub developments in Taiwan

Political risk assessment has long been practiced by multinational corporations, but has been rarely used for air performance reviews. This study is a political risk assessment of the development of an air logistics hub in Taiwan, and thus examines the factors leading to physical property losses of air carriers based at the hub. It utilizes a checklist and a brainstorming session to identify risk factors, a 5×5 risk matrix to undertake a qualitative risk survey, and an analytical hierarchy process to assess the risk. The study concludes that micro- and macro-factors are approximately of equal importance to the development of an air hub in Taiwan. Issues relating to inland vehicle parking, air logistics infrastructure developments and the cross-strait relationship appear to be particularly crucial.     

The Effect of Accountability and Time Budgets on Auditors' Testing Strategies*

This study investigates the joint effects of accountability and time budgets on auditors' testing strategies. The task studied, substantive analytical procedures, requires auditors to identify and test hypotheses when investigating the cause of unexpected fluctuations. Thus, auditors must determine the number of tests to conduct (i.e., extent), the number of potential hypotheses to directly test (i.e., breadth), the number of tests for each hypothesis (i.e., depth) and the number of potential error or non‐error hypotheses to test (i.e., focus). Testing strategies, which we define as choices made with respect to extent, focus, depth, and breadth of testing, have significant practical and theoretical implications. For example, reducing the breadth of testing may result in failure to test the correct hypothesis, potentially impairing audit effectiveness. In this study, auditors inherited five potential causes of an unexpected increase in the gross margin of a client. As in practice, their task was to conduct tests to investigate and identify the actual cause of the fluctuation. Auditors were randomly assigned to one of four conditions created by fully crossing accountability and time budgets. The results indicate that accountability leads to an increase in the extent and breadth of testing but does not affect the depth of testing. Further, accountability leads to an increase in the testing of errors but results in a decrease in the testing of non‐errors. The focus on breadth and error testing is consistent with the notion that accountability, to a superior with unspecified preferences, promotes more cautious behavior. The results also show that a time budget decreases the extent and depth of testing but does not affect the breadth of testing. There was no evidence that the two factors interactively affected testing strategies or performance. Finally, increased breadth of testing was the mechanism that led to better performance as measured by the identification of the actual cause of the unexpected fluctuation.     

顾客忠诚度测量模型研究——以移动行业为例

顾客忠诚度的测量对于市场细分以及制定差异化的市场营销战略有非常重要的意义。本文通过对移动行业顾客忠诚影响因素的研究,提出顾客忠诚度的测量模型,并运用层次分析法来计算出指标权重。     

基于层次分析法的多校区高校管理决策研究——以广东农工商职业技术学院为例

多校区高校要就如何在各校区安排学生、配置教学资源的问题作出决策，该管理决策主要的考虑因素有人才培养质量、学生就业便利性、管理效率、专业建设、办学成本等。校园分区的方式有按年级分区、按专业分区和综合模式。该文用层次分析法对校园分区管理决策问题进行了定性和定量分析，找出合适的校园分区管理决策。     

Scientific method and retailing research: A retrospective

In this paper, we review the 164 articles published in the Journal of Retailing over the 2002-2007 time-span, the period reviewed by Grewal and Levy in their recent article entitled “Retailing Research: Past, Present and Future” [Grewal, Dhruv and Michael Levy (2007), “Passing the Baton, Journal of Retailing 2001 to 2007,” Journal of Retailing, 83 (4) (in this issue)] for their content. Two study characteristics are reviewed for each publication: (1) approach adopted for methodology (classified into eight categories of Student Surveys, Consumer Surveys, Secondary Data, Laboratory Studies, Industry Surveys, Qualitative Methods, modeling, and other) and (2) inferential tools employed by the scholars. The latter are sub-grouped into six categories of regression, ANOVA/MANOVA, structural equation modeling (SEM), analytical modeling, qualitative analysis, and other. Patterns of the usage of these approaches and techniques are tracked over the years and across content areas. We find that researchers in a particular Substantive Content Area tend to focus on particular methodological approaches and inferential tools. We argue that much is to be gained by shaking up these historical patterns.     

资金流量表分析方法研究的评述

目前学术界分别从资金流量账户和资金流量分析的角度,运用多种统计与分析方法,依据我国资金流量表的数据进行了宏观经济分析,形成了一定数量的研究成果.本文在综述资金流量分析方法的基础上,分析了资金流量研究的缺陷,提出了进一步研究的意义和主要理论框架.     

An approach to learning risk-based auditing

This paper presents a discussion of a risk-based auditing project that can be used in an undergraduate or graduate auditing course. The project gives students an opportunity to apply the concepts learned in their auditing class about risk-based auditing to a real world company. A number of companies are selected from a particular industry. Each student team is assigned a company and performs business risk analysis related to the entity and its environment using a structured questionnaire (template). The students are required to perform analytical procedures (ratio analysis) on the company and compare it to industry data or a competitor. Student evaluations of the project indicate that it helped them apply their audit knowledge, and was relevant to the auditing class.     

Artificial intelligence and the future of work: Human-AI symbiosis in organizational decision making

Artificial intelligence (AI) has penetrated many organizational processes, resulting in a growing fear that smart machines will soon replace many humans in decision making. To provide a more proactive and pragmatic perspective, this article highlights the complementarity of humans and AI and examines how each can bring their own strength in organizational decision-making processes typically characterized by uncertainty, complexity, and equivocality. With a greater computational information processing capacity and an analytical approach, AI can extend humans’ cognition when addressing complexity, whereas humans can still offer a more holistic, intuitive approach in dealing with uncertainty and equivocality in organizational decision making. This premise mirrors the idea of intelligence augmentation, which states that AI systems should be designed with the intention of augmenting, not replacing, human contributions.