An integrated methodological framework: engaging local communities in Arctic tourism development and community-based adaptation

The Arctic region is experiencing transformation due to climate change, generating both threats and opportunities to local communities. In addition to warming, the signs of climate change are expected to materialise through an increase in the frequency and intensity of weather extremes. Climate-change adaptation (CCA) and disaster risk reduction (DRR) have so far operated fairly independently, but there is an emerging need to examine their synergies due to their similarities. Tourism in the Arctic is also increasingly being encouraged by the different levels of government and seen as an important tool for economic development. The special features of Arctic tourism include a high dependency on natural resources, making it vulnerable to the effects of climate change. This article introduces a methodological framework merging elements from DRR, CCA and tourism development with a focus on community-based data-acquiring technique. Its practicality is emphasised through the focus on current and past community responses to weather anomalies and consequent adaptation measures. It additionally explores the relationship between the environment, community and tourism and aims to understand the characteristics of a community. Two case-study communities in Finnish Lapland demonstrate its relevance and contribution to CCA and to wider sustainable Arctic tourism development.     

How community context affects entrepreneurial process: A diagnostic framework

This study reports a multi-faceted search to discover and articulate, in the form of a manageable framework, a diagnostic system for assessing the influence that community factors will have upon the conduct and outcome of any proposed entrepreneurial process. A methodological approach based on investigation of a rich empirical database supported by a wide examination of extant theory in several literatures, resulted in the production of a diagnostic system whose diagrammatic depiction employs a ‘bridge’ analogy. It depicts the culmination of the diagnostic procedure as the ability of different travellers (entrepreneurial actors and community members affected by their actions) to proceed via multiple pathways from an origin to a destination. The origin is a deep understanding of the community as an intermediate environment containing factors both conducive and hostile to any proposed entrepreneurial process. This deep understanding is founded upon intense local examination of the nature and interrelationship of three generic institutional components of any community: physical resources, human resources and property rights, and three generic human factors: human resources, social networks and the ability to span boundaries. The destination thus becomes a contextualised understanding and re-articulation of any proposed entrepreneurial process under consideration. Validation of the efficacy of the framework is being undertaken internationally as a key component of seven substantial projects, which simultaneously involve research and practice. Implications for research and practice are discussed.     

A Conceptually-Based Empirical Analysis on Quality Differences Between UK Annual Reports and US 10-K Reports

The International Accounting Standards Board （IASB） and the Financial Accounting Standards Board （FASB） stress the importance of high-quality ＇financial reports. From a scientific point of view, however, major methodological drawbacks can arise when trying to arrive at a comprehensive assessment and evaluation of the decision usefulness of financial reports. In this conceptually-based exploratory study, the authors construct a 33-item index aimed at operationalizing decision usefulness in terms of the fundamental and enhancing qualitative characteristics laid out in the conceptual framework （CF） of the IASB （2010）. Using a matched-pairs sample design, which includes 70 UK annual reports and 70 US 10-K reports for 2010, the results of test-retest and inter-rater reliability tests show that these multiple items, which were based on items used in previous research, can be measured in a reliable manner. At the same time, the results of an exploratory factor analysis indicate that the IASB qualitative characteristics cannot be measured separately when the 33-item index is applied. At an aggregate level, the results of paired-sample t-tests reveal that UK reports score on average higher than US 10-K reports, which suggests that the overall quality of UK reports is better. The findings of this study add to the existing literature on the empirical evaluation of the effects of international accounting standards, showing that, as compared with 10-K reports, UK annual reports provide more information on topics such as corporate social responsibility （CSR）, corporate governance, and annual bonus schemes. On the other hand, US reports outperform UK reports with respect to the content of fair value information, cash flow statements, off-balance financing, and audit reporting.     

An integrated artificial intelligence framework for public management

ABSTRACT

Artificial intelligence (AI) extends the limits of current performance in data processing and analysis many times over. Since this states a great improvement in managing public data, this conceptual study discusses the use of AI in public management structures in connection with their risks and side effects. The exercise of state power and public influence through intelligent machines make ethical and political guidelines essential for their operation, constituting the cornerstones of the AI framework model developed here. The organizational structure and technical specification are additional aspects of the AI that determine design and functionality of the framework model in practical application.     

美国内部控制规范的新发展

1992年美国COSO委员会发布了《内部控制——整合框架》,在世界范围内得到了普遍的认可和广泛的应用。为了适应二十年来企业经营运作环境发生的巨大变化,2012年9月,COSO委员会公布了新版《内部控制——整合框架》征求意见稿,2013年5月正式版公开发行。新版《内部控制——整合框架》调整了1992版的章节布局,更新了内部控制目标和控制要素的部分内容,并根据内部控制要素提出了17项内部控制原则。我国的内部控制规范体系也已建立完成并于2011年开始实施。了解美国内部控制规范的最新发展动向,比较中美两国内部控制规范差异,将有助于借鉴美国经验,发展和完善我国的内部控制规范制度。     

农村电子商务发展模式的分析框架以及模式选择——农户为生产者的研究视角

本文从农村电子商务平台的运作与参与方、电子商务服务深度两个纬度建立了农村电子商务发展模式的分析框架,其中从参与方的角度分析有四种模式(包括F2B、F2M2B、F2C与F2M2C),从电子商务深度的角度分析有信息类和交易类两大类,其中交易类又可进一步划分。本文还分析了不同农产品类型适合发展的电子商务模式以及选择策略,最后提出了促进我国农村电子商务发展的建议,以资相关部门决策参考。     

国家审计在腐败治理系统框架中的功能——以匈牙利为例简

国家治理是一个有机的系统。国家审计作为该系统中的重要组成要素发挥着特殊的功能。腐败是滥用公共权力侵占公共资源为个人谋取私利的行为。作为国家治理的主要内容,腐败治理离不开国家审计。以匈牙利构建其国家腐败治理系统的框架为例,分析国家审计在其中的功能定位、作用原理以及具体表现,能为我国国家审计在国家治理中充分发挥腐败治理的功能提供有价值的启示和建议。     

我国食品冷链物流标准化体系的框架

随着人民生活水平及健康意识的不断提高,社会各界对食品安全的要求日益强烈。然而,我国冷链物流规范标准缺失,严重制约着冷链物流行业的发展。在分析我国冷链物流标准化建设现状及问题的基础上,系统地提出构建冷链物流标准化体系的框架。     

政策工具视角的物联网产业发展政策研究

物联网被称为第三次信息技术革命,政府的政策工具选择对物联网发展具有重要意义。我国政府高度重视物联网产业,先后出台多项政策措施促进物联网产业的发展。从政策工具角度,采用统计分析等方法具体分析我国物联网产业发展的政策特点,发现现有政策工具存在结构性问题：环境型政策工具应用过溢,需求型政策工具不足,政策工具内部结构性问题以及政策缺乏系统性和针对性。为此应进行政策工具的整体优化,注重政策的系统性、针对性和配套性。     

Entrepreneurial orientation and international scope: The differential roles of innovativeness,proactiveness, and risk-taking

This research integrates the international business and entrepreneurship literatures by examining the independent influences of innovativeness, proactiveness, and risk-taking on the ability of a firm to broaden its scope across international markets. For each dimension of entrepreneurial orientation, a cost–benefit framework is applied to highlight the trade-offs associated with different levels in the internationalization context. Based on a unique dataset of 500 SMEs spanning 10 industries, the results reflect the consequences of being “stuck in the middle” with respect to their strategic posture on innovativeness and proactiveness, but reveal a nuanced role for risk-taking behavior. The non-uniform and non-linear relationships from the findings contribute to a better understanding of when the individual dimensions of entrepreneurial orientation help or hinder entrepreneurial firms in the internationalization process.