解析会计计量属性选择对财务分析的影响

由于经济高速发展,企业组织和经济业务日益复杂,根据资产的性质选择不同的计量属性进行计量已经成为现代财务会计的必然选择。因为选择的计量属性不同,财务报告所反映出的结果存在差异,历史成本计量属性,在通货膨胀的情况下,会失去资产计量的客观性,非历史成本计量属性虽然理论上更加符合决策的要求,但是如果没有有力的监管,也会给经营者留下很大的利润操作空间。经过严格监管的非历史成本计量属性的选择可以给使用者提供更加丰富的财务分析指标。     

风险投资机构网络凝聚性与投资绩效关系研究

基于社会网络和资源基础观视角，提出代表风险投资机构资源属性的两个要素，即组织力、地位。以Wind数据库所搜集的439家风险投资机构为样本，实证风险投资机构网络凝聚性和资源属性对投资绩效的直接效应与调节效应。结果发现：机构网络凝聚性与投资绩效呈显著负向关系；机构组织力、地位均能显著促进投资绩效提升；机构组织力显著负向调节网络凝聚性与投资绩效的关系；机构地位显著正向调节网络凝聚性与投资绩效的关系；机构组织力和地位共同决定了网络凝聚性对投资绩效的影响。因此，机构应及时剔除无用的冗余联系，优化与合作伙伴的关系；努力提高自身控制必备资源的能力并改善自身在网络中的位置；权衡自身资源属性与网络凝聚性的相互关系，联合考虑自身资源与所处投资环境，从而最终实现提升投资绩效的目标。     

Individuals with intellectual disabilities in the restaurant business: An exploratory study of attributes for success

ABSTRACT

The restaurant industry has been experiencing consistent growth for the past 15 years and the challenges to hire and retain traditional workers have never been greater. Since the restaurant industry offers career opportunities for individuals with different levels of skills, there could be other sources of non-traditional workers to recruit from. This research examined the views of individuals with intellectual disabilities working in a restaurant business about personal attributes for successful employment outcome. The researcher used a multi-case qualitative research design to collect and triangulate data from two individuals with intellectual disabilities and their manager.     

档案工作系统的基本属性

档案工作系统具有目的性、整体性、相关性、有序性几个属性。这些属性，也就是档案工作系统各个业务环节的相互联系、相互作用的关系，以及各业务环节与档案工作系统总目标的关系。从事档案工作必须准确把握这些基本属性。     

Desired attributes of public accounting firms in the job selection process: an empirical examination of accounting graduates' perceptions

The purpose of this study is to identify attributes of public accounting firms that accounting graduates find most desirable in their job selection decisions, and the impacts of individual differences on these perceptions. Factor analysis performed on the responses of 167 final-year accounting students in Hong Kong to a 30-item questionnaire identified seven factors. The results indicate that accounting graduates considered help in finishing their professional accounting examinations and good staff relationships as the most important criteria in their choice of employers. In addition, female accounting graduates were more concerned about the possibility of being required to travel or be transferred, but were less concerned about the reputation and profile (such as the client base and the size) of the firms than their male counterparts. Accounting graduates with a higher grade point average (GPA) were less concerned about the working environment, but more concerned about a firms' reputation and profile than those with a lower GPA. The implications of these results are discussed.     

An Investigation into the Perceived Importance of Service and Facility Attributes to Hotel Satisfaction

SUMMARY

In a complex service environment such as the hotel sector, assessing the perceived importance of services and facility attributes provides management with information not only to benchmark their service level provision, but also to retain and increase their customer base. The present study examines the perceived importance of the service and facilities attributes provided by a 3-star hotel. Results of the self-administered survey of 101 guests of three 3-star hotel properties in Perth (Western Australia) indicated that 13 of the 18 attributes were perceived as important. The 18 services and facility attributes were factor-analysed and three components emerged: physical facilities service experienced and services provision. These three components were found to significantly contribute to the overall importance rating of the hotel attributes. Statistically significant differences were noted for age and residence on the physical facilities and services provided components. Results were discussed and implications with further research opportunities were suggested.     

决策有用计量观——关于以公允价值为导向的准则

本文阐述了财务会计概念中有关会计计量属性的理论框架,对国内外关于以公允价值为导向的会计准则进行了研究,以期为我国推广公允价值会计提供参考和借鉴。     

科技创业人才的属性特征述评与环境弹性模型构建

科技创业人才作为一个群体,研究分析其属性与特征,有助于深入了解群体自身的成长规律,探寻群体与经济社会环境相互作用的内在规律,为科技创业人才开发提供科学指导。现有的创业研究主要关注三大方面：创业者特质、创业组织成长和创业环境,而在创业者对创业环境的能动作用方面研究较少。运用文献归纳等综合分析方法,认为科技创业人才具有四大本质属性（遗传性、社会性、资本性和创造性）和三大基本特征（知识特性、经济活性和事业韧性）。运用类比法,提出创业环境弹性概念,构建并分析了科技创业人才四面体特征模型和环境弹性函数,强调科技创业人才对环境的能动作用,弥补了现有创业研究的不足。结果表明,环境弹性与知识特性、经济活性、事业韧性存在正相关关系。通过设计科技创业人才创业认知问卷,给出了特征模型的量化赋值方法,为深化研究科技创业人才特征模型奠定了基础。     

创业导向下女性高管对家族企业财务绩效的影响——来自性别属性与家族属性的双重效应

文章通过区分家族女性高管和非家族女性高管两类群体，实证检验了在家族企业创业成长的过程中，性别属性与家族属性带来的双重影响。研究结果表明，与独立型女性高管相比，与控制家族有血缘关系的亲缘型女性高管参与治理会对家族企业财务绩效产生更为积极的影响，且在内部创业导向下该积极作用更显著。独立型女性高管对财务绩效无直接显著作用，且在内部创业导向下，会削减家族企业的绩效，在外部创业导向下也没有体现出积极作用。本研究揭示了在以内部创业导向为主的家族企业中，家族经验、家族关系等家族属性可以一定程度上弥补女性角色在家族企业治理中的不足，为日益蓬勃的女性后代继任的家族企业创业成长给出了一定的有益指导。     

What online game spectators want from their twitch streamers: Flow and well-being perspectives

Over the last five years, live-streaming platforms, such as Twitch and YouTube, have been dramatically developed and used for individuals' broadcast of digital content, including online video games. Consequently, online game live-streamers have played an important role in the business industry (e.g., advertisements) as well as the online video game industry. By focusing on this context, this study identifies streamer attributes and live-streaming mobile application attributes, and examines how each attribute influences spectators’ flow experience, psychological well-being, commitment, and loyalty toward their favorite streamer. Based on the cognitive appraisal theory and social media influencer literature, the authors classify streamer attributes (i.e., friendship, interaction, and streamer skills) and live-streaming mobile application attributes (i.e., perceived usefulness, technology & functional quality, convenience, and security quality) in the context of Twitch. The data were collected from Twitch users in the United States via two waves. The empirical findings indicated: (1) friendship, technology & functional quality, convenience, and security quality significantly affected flow experience; (2) friendship, streamer skills, convenience, and security quality significantly influenced psychological well-being; (3) flow experience significantly impacted commitment and loyalty; (4) psychological well-being had a significant effect on commitment; and (5) commitment significantly affected loyalty. The empirical findings of this study provide meaningful implications to scholars and practitioners in the social media and online video game contexts.