Identifying opportunities for improvement in online shopping sites

The aim of this study is to show how different methods may provide online shopping managers with information regarding which attributes affect customer satisfaction, and how to identify what to improve or offer in the market. For this purpose, 409 Brazilian users of online shopping answered questionnaires, evaluating 26 attributes. These attributes are grouped on five dimensions: Accessibility, Fault recovery, Security, Flexibility, and Interaction/feedback. The present study evaluates different actions suggested by Importance Performance Analysis (Martilla and James, 1977; Slack, 1994) and Improvement Gap Analysis (Tontini and Picolo, 2010), exploring the limitations and strengths of each method. The results show that Improvement Gap Analysis overcomes the limitations of Importance Performance Analysis, related to the nonlinear relationship between attribute performance and customer satisfaction.     

跨境贸易人民币结算对我国贸易条件的影响

现阶段人民币跨境使用水平低且发展不均衡等问题制约了中国贸易条件的改善。通过48组样本数据建立实证模型,证明跨境贸易人民币结算与中国贸易条件存在正相关。建议多措并举均衡推进人民币＂走出去＂,稳步改善贸易条件。     

基于敏捷项目管理的供应链质量改进研究

为进一步改进供应链质量，改善传统供应链质量管理问题，通过对敏捷项目管理的探索，应用其迭代增量思想，针对特定案例设计了敏捷项目管理模型。基于模型数据分析，对比传统供应链质量改进结果，得出敏捷项目管理对于供应链的质量改进具有显著的效果。最后对模型进行评价，并提出展望。     

基于多重图的物流链选择决策模型及算法研究

为了解决由物流链结构特性确定的最优物流链的选择问题,提出了基于多重图的物流链选择决策模型。通过讨论物流链的结构特性,在物流节点和物流路径均有费用出现的情况下,建立了同一位置有多个物流节点和物流路径可供选择的,以多重图作为拓扑形式的物流链选择决策模型。针对Dijkstra算法不能解决多重图中节点具有权值的问题,对算法进行改进,通过虚拟的方式将多重图转化为简单图,并将原节点的权值分解到简单图中相应的边上,使原问题转换为简单图的最短路径问题进行求解。最后,用一个算例进行了分析,算例表明,该算法对规模不大的物流链网络选择决策问题求解是可行的。     

欠发达地区商业银行经济资本管理研究

经济资本管理主要南经济资本计量、分配和考核三个部分组成.由于我国经济发展的不平衡,我国大型银行推行的经济资本管理机制在欠发达地区出现了"市场失灵"下的"麦克米伦缺口"现象,而实行经济资本管理的"帕累托改进"模型可以有效解决这一现象.     

REFORMING HEALTH AND SOCIAL SERVICES IN POLAND - An overview

The transformations taking place in Poland aim, among others, at adapting the system to new conditions of a market economy. The irrationality of funding social services by the budget made it necessary to restrict the role played by the State in their funding. It means the need for changes concerning not only institutional reforms but also new sources of income. The goal of this paper is to present the main directions of reforms occurring in the Polish economy on the example of health care. The paper concentrates on the problems of implementation, the reform in health care, its reasons and consequences. The trends indicate that the process of reforms is going in the direction of developing new methods and forms of funding and reducing the share of budgetary funds in the funding of social services. The state responsible for the reforms makes an attempt to create appropriate legal and organizational conditions for the question of institutions providing social services.     

不利意见、审计费用与意见购买

本文进一步区分上年度不利审计意见的具体类型、审计费用的升降以及审计意见的改善与恶化。研究证实:(1)上年度被出具不利审计意见虽然可能增加本年度收到不利审计意见的可能性,但是亦可能提高审计意见改善的可能性,并和审计意见出现恶化的可能性显著负相关。(2)如果上年度被出具不利审计意见,则异常审计费用与审计意见改善的可能性显著正相关。(3)审计费用的增加能显著降低被出具不利审计意见的可能性,并可有效防止年报审计意见出现恶化。可见,公司管理层可以通过提高审计费用成功地实现审计意见购买动机,在一定程度上规避不利审计意见。     

如何完善我国出口退税政策

一切政策都是为国民经济服务的,一旦在实践过程中出现不利于国家发展的因素,就应作出调整,使之更好地为国民经济服务。笔者认为,我国现行的出口退税政策虽然对我国的经济产生了积极作用,但仍然存在不足之处,仍然需要进行不断地完善,使得出口退税率进一步合理,出口退税政策进一步明细化,不能有任何争议,并以取消出口退税为最终目标。     

完善我国政府间转移支付制度的若干思考

政府间转移支付制度是实行分税制财政管理体制国家普遍采用的、用于解决中央与地方之间及各地方之间财政失衡的一项重要制度和措施,我国自从1994年实行分税制财政体制改革以来,财政转移支付的度处于不断完善之中.但是,目前我国的转移支付制度仍然存在着一定的问题.本文从财政转移支付制度的基本原理入手,在借鉴OECD主要国家经验的基础上,论述了我国转移支付制度设计中必须注重的模式选择问题、需要考虑的若干关键性因素以及需要注意的相关技术问题.     

The impact of service quality and marketing on financial performance in the hospital industry: an empirical examination

Service quality and service marketing have both been studied extensively in relation to service organizations. In this paper we examine these areas simultaneously in terms of their impact on financial performance in the hospital industry. Drawing from the literature in the quality and service marketing areas, the area of service quality is represented in terms of the constructs of quality context and quality outcomes. Quality context (QC) describes the environment related to quality practices within a hospital which generally encourages and enhances service quality while quality outcomes (QO) comprises of specific clinical and patient satisfaction outcomes of the hospital. The area of marketing is represented in terms of the constructs of marketing orientation and market/product development outcomes. Market orientation (MO) is a well accepted, albeit complex, construct within the marketing literature. Generally, market orientation can be thought of as the process of effectively collecting, disseminating, and responding to information in order to enhance the marketing function within the hospital. Such information generally relates to market trends, customers, and competitors. Market/product development outcomes (MPD) refer to specific outcomes in relation to product innovation and market segmentation that are general indicators of the marketing effectiveness of the hospital. Although the evidence in the literature suggests that both service quality and marketing are independently related to organizational performance, the precise nature of the relationships among the variables described above is not clearly understood.Based on theoretical considerations, we propose a framework linking the above-mentioned constructs to the financial performance (FP) of an organization. Since QC and MO are theorized to be multidimensional constructs we use the technique of structural equations modeling (SEM) to test the model. Data were collected for the study from hospitals in a five-state region in the US. The results show that the constructs related to both service quality and marketing impact on financial performance. However, the results do not support the proposed framework of relationships. Instead, the results support a sequential chain of relationships among the constructs where MO mediates the effect of QC on QO, and MPD mediates the effect of QO on FP. Implications of these results for the hospital industry as well as for future research in the area are offered.