数字经济时代会计变革及对策

随着数字经济时代的来临，以人工智能技术为代表的现代信息技术越来越多地应用到会计工作中，会计工作将进入数字会计时代，向共享会计、管理会计、智能会计发展。为了适应数字经济带来的变化，会计机构要成为企业的“数据中心”，发挥管理和服务职能。会计人员要积极学习现代信息技术和管理知识，实现由核算型向管理型转型。     

Live streaming commerce from the sellers’ perspective: implications for online relationship marketing

ABSTRACT

Live streaming has recently become a popular direct selling channel which offers small, self-employed sellers unseen levels of consumer interaction and engagement. While the extant research focused on consumer motivation and intention to shop via live streaming, little is known from the seller’s perspective. Indeed, the potential advantages of live streaming commerce are accessible to everyone, but sellers experience different levels of success with this medium. Using a mixed quantitative and qualitative approach, this study analyses Facebook data of live streaming sellers to assess the nature and extent of engagement metrics, and delineate the dynamic, interactive live streaming sales process. We identify four sales approaches and twelve strategies adopted in acquiring and retaining customers. This typology of sales approach representing seller-focused antecedents is mapped against the relationship process and outcomes to provide a framework for understanding relationship mechanisms in live streaming commerce.     

Out-of-stock,sold out,or unavailable? Framing a product outage in online retailing

Terms, such as “out-of-stock,” “sold out,” and “unavailable” are commonly used by retailers to communicate a product or brand outage. Although these terms are technically equivalent, prior research on product outage and product scarcity suggest that they may be interpreted and processed differently by consumers. The present research investigated whether the manner in which a product outage was framed elicited different consumer behavioral intentions, attributions, and perceptions in the context of online retailing. Data were collected by means of an online experiment. The experiment incorporated a hypothetical scenario approach in which research participants were asked to react to a particular combination of treatment and blocking factors. Results demonstrated that ceteris paribus, framing a product or brand outage as “sold out” produces fewer negative product and website reactions than does framing it as “out-of-stock” or “unavailable.”     

The power of the pen: Handwritten fonts promote haptic engagement

Consumers are increasingly bombarded with merchandise and offers, making clear the need for visually distinctive and sensorially engaging product packaging design. The current research demonstrates that the use of handwritten fonts on product packaging elicits an approach tendency and enhances haptic engagement, which influences product evaluation and choice likelihood. A pilot study quantifies the use of handwritten fonts in four grocery product categories to establish that the study of handwritten fonts as a packaging design element is a worthy one with managerial significance. Four experiments are then presented. Studies 1 and 2 use real products to show that a product label with a handwritten (vs. typewritten) font elicits haptic engagement and, enhanced product evaluations (Study 2). Study 3 identifies a boundary condition such that the focal effect is observed only for benign (safe and enjoyable) product categories, but not for risky (unsafe and dangerous) ones. Study 4 relies on a simulated store setup with actual products to illustrate the differential preference for products with a handwritten (vs. typewritten) font when choosing between brands in a benign (vs. risky) product category.     

国内外终身学习数字化资源整合与共享现状分析

本文立足国家发展终身教育,实现全民学习、终身学习,创建学习型社会已成为一项基本国策。通过对国内外终身学习数字化资源整合与共享现状进行分析,力图提取有益的信息,存在的问题,甄别出可用的模式,适合的策略,以应用于终身教育的实践中。本文从通过调研,在多方面进行探索,提出了几点建议,希望能对各类数字化资源整合与共享应用有所启迪。     

数字图像处理技术在腐蚀科学中的应用研究

随着计算机多媒体技术的迅速发展和普及,图像处理已经在众多领域中得到广泛应用,如医药、军事、气象、科研等。其中,数字图像处理技术在腐蚀科学和工程领域的应用中取得了良好成效。本文主要就数字图像处理技术在腐蚀科学中的应用进行了研究,并得出了相关结论。     

移动学习与高校实验课程整合研究

通过对当前高校教育形式和实验课程学习特点的分析，提出将移动设备引入到高校实验课程的教学过程中。移动学习方式的引入，可以更好地适应当前高等教育形式和改革需求。文中重点论述了移动学习与实验课程整合过程中的学习资源平台建设原则和移动学习活动设计的对话框架。在实践教学过程中，该方法的应用可以更好地提高课堂教学效率，有效地延展学...     

Are traditional industrial partnerships so strategic for research spin-off development? Some evidence from the Italian case

This paper aims to contribute to the literature on research spin-offs (SOs) and strategic alliances. The research SO phenomenon has attracted significant attention in recent years. Yet, research SOs might present a particular situation regarding their economic development. Therefore, the paper focuses on the relevance of traditional industrial partnerships and introduces a new and complementary approach for studying and analysing the role of alliances for this particular kind of firm. The results of a questionnaire investigation of Italian research SOs with and without a traditional industrial partner are investigated and supported by a linear regression model. Due to recent initiatives – a growing interest in the research SO phenomenon – and the increasing number of established research SOs, Italy is a suitable case study for such an investigation. Nonetheless, the results are generalizable beyond the Italian case. The findings demonstrate thought-provoking – and somehow unexpected – results regarding the role of traditional alliances in shaping the geographical and industrial environment as well as the performance, added value, age and production process of the company. This calls for a broader perspective regarding industrial partnerships and research SOs: it reflects new modes of relations for these particular firms in the form of business ecosystems, either they are physical or they are digital.     

Impact of customers' assessment of website attributes on e-relationship in the securities brokerage industry: A multichannel perspective

The paper focuses on the comparison between pure e-retailers and multichannel retailers' customers and how they differ in their evaluations of functional and relational attributes of the website, as well as how these attributes impact online relationships. An online survey among online securities investors was conducted. Subjects were self-selected from blogs and forums dedicated to personal finance. A total of 326 questionnaires formed the final sample of this study. By using a series of univariate analyses of variance, structural equation modeling, and multi-group analysis, this research empirically demonstrates that the e-service quality evaluation and determinants of online relationship are different in multichannel contexts versus pure online ones. Results show that customers of multichannel retailers are not more loyal than those of pure online retailers. However, multichannel retailers exceed pure online retailers at achieving a higher level of online trust and a higher assessment of website features. The paper concludes with managerial implications that may be useful in multichannel retailing.     

机构编制电子政务建设模式与对策研究——以河北省为例

为了解决机构编制创新管理问题,提出电子政务建设模式,以河北省为例分析机构编制电子政务建设在观念意识、软硬件环境等方面的问题,提出解决对策,得出合理的机构编制电子政务模式有助于机构改革的结论。