"腾冲热海" 景区游客消费行为研究

腾冲热海景区是近几年云南省一个快速发展的旅游景区。热海旅游应将注意力放在保山、大理和昆明三个城市;重点加强休闲度假型产品建设;增加游客的满意度。     

The effect of a tax training program on tax compliance and business outcomes of starting entrepreneurs: Evidence from a field experiment

This paper estimates the long-term impact of a short, partly personalized, mandatory tax training program on tax compliance and business outcomes of first-time entrepreneurs. To this end, we combine survey data, audit data and unique register data from the Netherlands' Tax and Customs Administration with a three year long randomized experiment. The results show that the training affects specific domains of tax compliant behavior. Moreover, it has no impact on business survival, but treated entrepreneurs have significantly higher profits compared to the control group due to lower business costs. These outcomes are partially supportive of our hypotheses developed from theories on tax compliance and mental accounting.     

Look but Don’t Touch! The Impact of Active Interpersonal Haptic Blocking on Compensatory Touch and Purchase Behavior

This research investigates situations in which frontline employees deliberately restrict customers’ access to touch products on display (active interpersonal haptic blocking), and how this understudied form of sensory blocking may increase customers’ downstream purchasing. While previous research examines the benefits of increased product touch, we temporarily block touch for specific products in display areas and then investigate the subsequent impact on customer behavior. Through four studies, including a retail field experiment, we find that when an employee asks a customer not to touch a product on display, this initiates a serial mediation process which: (1) engenders feelings of psychological reactance that result in (2) increased compensatory touching of subsequently encountered products to counterbalance a loss of sensory freedom, and (3) increased spending and purchasing once the customer leaves the reactance-inducing encounter. Effects are moderated by socioeconomic status (SES) and need for touch (NFT) whereby psychological reactance was significantly stronger for high SES customers with a moderate or high NFT when actively blocked. Results also demonstrate that active interpersonal haptic blocking does not result in more negative attitudes toward retailers, thus retailers might consider implementing this counterintuitive practice to encourage downstream sales.     

创新网络领域知识主题研究述评

在知识经济时代，创新网络在企业创新中扮演着重要角色，而研究网络中知识要素的产生、传播、吸收等问题对了解企业网络化创新具有重要意义。基于国内外核心文献数据库，收集创新网络领域知识要素相关文献，并结合文献计量分析方法，对该领域近30年有关知识主题研究的演化规律、整体趋势等进行梳理。结果表明，国内外研究年度发文量均呈现3个阶段变化趋势，且分别拥有各自重要载文期刊，国内研究已形成核心团队，而国外并未形成；国内外研究既有相同之处，也存在差异性，且均形成较为清晰的研究框架；在演化规律上，国内横向拓展和纵向深化研究特征显著，而国外更加注重纵向深入探索分析，研究内容也更加分散；在未来前沿热点分析上，中外学者关注内容既有相同点，也有不同点，知识协同、知识惯例、企业数字化转型对知识影响的研究是未来关注重点。     

Does an economic incentive affect provider behavior? Evidence from a field experiment on different payment mechanisms

Aims: This study analyzed discrepancies in the quantity of medical services supplied by physicians under different payment systems for patients with different health statuses and illnesses by means of a field experiment.

Methods: Based on the laboratory experiment of Heike Hennig-Schmidt, we designed a field experiment to examine fee-for-service (FFS), capitation (CAP), and diagnosis-related group (DRG) payment systems. Medical students were replaced with 220 physicians as experimental subjects, which more closely reflected the clinical choices made by physicians in the real world. Under the three payment mechanisms, the quantity of medical services provided by physicians when they treated patients with different health statuses and illnesses were collected. Finally, relevant statistics were computed and analyzed.

Results: It was found that payment systems (sig. = 0.000) and patient health status (sig. = 0.000) had a stronger effect on physicians’ choices regarding quantity of medical services than illness types (sig. = 0.793). Additionally, under the FFS and CAP payment systems, physicians overserved patients in good and intermediate health while underserving patients in bad health. Under the DRG payment system, physicians overserved patients in good health and underserved patients in intermediate and bad health. Correspondingly, under FFS and CAP, the proportional loss of benefits was the highest for patients in bad health and the lowest for patients in good and intermediate health; while under DRGs, patients in good and intermediate health had the largest and smallest loss of benefits, respectively.

Limitations: In order to increase external effects of experiment results, we used the field experiment to replace laboratory experiment. However, the external effects still existed because of the blurring and abstraction of the parameters.

Conclusions: Medical treatment cost and price affected the quantity of medical services provided by physicians. Therefore, we proposed that a mix of payment systems could address the common interests of physicians and patients, as well as influence incentives from payment systems.     

Effects of employees’ opportunities to influence in-store music on sales: Evidence from a field experiment

The effects of in-store music on consumer behavior have attracted much attention in the marketing literature, but surprisingly few studies have investigated in-store music in relation to employees. By conducting a field experiment in eight Filippa K fashion stores in Stockholm, Sweden, we investigate whether it is beneficial for store owners to give employees more opportunities to influence the in-store music. We randomly assigned the stores into a treatment group and a control group, with the employees in the treatment stores having the opportunity to influence the in-store music through an app developed by Soundtrack Your Brand (SYB). The experiment lasted 56 weeks and sales data were also gathered 22 weeks before the experiment, resulting in a total of 4626 observations. Our results show that sales decreased by 6% when the employees had the opportunity to influence the music played in the store, and the effect is driven by a reduction in sales of women's clothing. Interviews with the employees revealed that they had diverse music preferences, frequently changed songs, and preferred to play high-intensity songs. Employees thus seem to make choices regarding the in-store music that reduce sales, implying that store owners might want to limit their opportunities to influence the background music.     

The determinants of market-wide issue cycles for initial public offerings

This paper identifies the determinants of market-wide issue cycles for initial public offerings (IPOs) using an autoregressive conditional count model. We consider whether IPO volume is related to business conditions, investor sentiment, and time variation in adverse selection costs caused by asymmetric information between managers and investors. We provide evidence indicating that time variation in business conditions and investor sentiment are important determinants of monthly issue activity. By contrast, time variation in adverse selection costs does not significantly affect IPO volume.     

创新驱动下我国R&D研究演化及热点主题分析

无论是创新驱动战略实施还是科技创新能力提升都离不开R&D,通过R&D研究演化发现热点主题,可为后续研究提供参考借鉴。通过对我国1998-2018年以R&D为主题的文献进行梳理,借助文献计量学方法,运用信息可视化分析工具,对文献的关键词共现密度、关键词共现聚类和突变词等信息进行可视化图谱分析,研究R&D文献演化过程及热点主题。研究发现,20年来我国以R&D为主题的文献研究沿着“宏观面—微观面—宏观面”演化推进,并且政府补贴、融资约束、战略性新兴产业及创新效率与R&D的关系分析成为当前研究热点。     

A field experiment to explore the effects of detection and penalties communications and framing among Washington State retail firms

The Washington Department of Revenue facilitated a field experiment to explore opportunities to increase Use Tax and Business and Occupation (B&O) Tax compliance by retail industry firms. The experiment tested two enforcement strategies (actually put in place by the State of Washington): communication of noncompliance penalties and announcement of an enhanced detection initiative. Of special interest was whether the compliance initiatives would differentially influence firms in divergent financial positions (increasing versus decreasing revenues). Findings were consistent with the gain/loss framing concept of prospect theory: the elevated enforcement initiatives increased both actual reported Washington State Use taxes and B&O Taxes more for firms with declining revenues (loss frame) than for firms with raising revenues (gain frame). Historically the Use Tax has had a low rate of compliance while the B&O Tax has had a high rate of compliance; thus we tested two very different taxes. The results of the experiment suggest that revenue agencies with limited resources may benefit from focusing greater compliance enhancement efforts on firms with declining revenues as more tax dollars will be generated from these taxpayers. For tax researchers, this experiment demonstrates that gain/loss tax framing can occur in nature by means other than withholding.     

“热钱流出之谜”与隐性资本流动——对热钱流动规模的重新估算

我国"半开放、半管制"的国际收支(BOP)结构特征和"宽进严出、放长限短"的资本管制特点使得基于资本自由流动国家的热钱估算方法不完全适用我国.热钱在中国流动具有隐蔽性和非法性,必须剔除诸如贸易伪报、资本夹杂和地下钱庄等隐性渠道对热钱流动规模的影响.本文以世界银行间接法和我国BOP为基础,首先提出"热钱流出之谜",然后分析热钱在中国流动的隐性渠道.并将其纳入估算模型,估算结果基本反映了热钱在中国流动的趋势和特点,具有科学性和合理性.