《西方经济学》课程教学探究

《西方经济学》是一门很有魅力的课程，而它的知识魅力需要通过教师的个人魅力去展示，作为西方经济学的一线教师，我们深感责任重大。本文正是从教与学的角度来探讨《西方经济学》课程的逻辑与观念，旨在进一步提高《西方经济学》的教学水平。     

全面质量管理在大学图书馆的应用

全面质量管理是一种先进的管理思想和方法。大学图书馆TQM内容包括书、报、刊预定,书刊编目、分 类,提供服务,员工素质等方面的质量管理。应用TQM,应注重对制度的完善,坚持可持续改进。     

The effect of management commitment to service quality on employees’ affective and performance outcomes

A service recovery performance model is proposed and tested with data from frontline bank employees in Turkey. The model is derived from Bagozzi's (1992) reformulation of attitude theory. The empirical results suggest that top management commitment to service quality, as manifested by frontline employees' appraisal of training, empowerment, and rewards, has a significant effect on their perceptions of service recovery performance. The influence of management commitment to service quality on service recovery performance is mediated by frontline employees' affective commitment to their organization and job satisfaction. Implications of the results and further research avenues are discussed. Emin Babakus (ebabakus@ memphis.edu) (Ph.D., University of Alabama, 1985) is a professor of marketing at the University of Memphis. In addition to theJournal of the Academy of Marketing Science, his research has been published in such journals as theJournal of Marketing Research, theInternational Journal of Research in Marketing, theJournal of Retailing, theJournal of Business Research, and theJournal of Advertising Research. He serves on the editorial review boards of several journals. Ugur Yavas (raxyavas@mail.etsu.edu) (Ph.D., Georgia State University, 1976) is a professor of marketing at East Tennessee State University. Besides theJournal of the Academy of Marketing Science, he has contributed to such journals as theJournal of Marketing Research, theJournal of Business Research, theInternational Journal of Research in Marketing, theEuropean Journal of Marketing, International Marketing Review, theJournal of International Marketing, Management International Review, theJournal of the Market Research Society, theInternational Journal of Service Industry Management, andLong Range Planning. He currently serves as the editor of theJournal of Asia-Pacific Business. Osman M. Karatepe (osman.karatepe@emu.edu.tr) (Ph.D., Hacettepe University, Ankara, Turkey, 2002) is an assistant professor of marketing at Eastern Mediterranean University (Turkish Republic of Northern Cyprus). He has contributed to such journals as theJournal of Hospitality and Leisure Marketing, The Service Industries Journal, Tourism Analysis, theInternational Journal of Hospitality and Tourism Administration, andAnatolia: An International Journal of Tourism and Hospitality Research. He currently serves as the associate editor of theEMU Journal of Tourism Research. Turgay Avci (turgay.avci@emu.edu.tr) (Ph.D., Cukurova University, Adana, Turkey, 1995) is an assistant professor of management at Eastern Mediterranean University (Turkish Republic of Northern Cyprus). He has contributed to such journals asThe Service Industries Journal, theJournal of Hospitality and Leisure Marketing, Tourism Analysis, theInternational Journal of Hospitality and Tourism Administration, andAnatolia: An International Journal of Tourism and Hospitality Research. He currently serves as the editor-in-chief of theEMU Journal of Tourism Research.     

顾客资产导向下的营销质量思考

顾客资产正日益成为衡量企业竞争力和长期绩效的重要标志。要真正实现顾客价值的最大化，企业必须在扩大市场占有率、识别顾客需求、识别顾客满意的质量因素、产品的创新和细分顾客过程等方面用质量的理念给予认真思考。     

基于心理契约的员工离职分析及管理策略

引入了心理契约概念,并探讨心理契约如何影响员工的离职行为,提出通过人力资源管理引导员工心理契约,从而达到组织主动应对员工离职的人力资源管理策略。     

简述PHC管桩的发展态势

通过对桩基常用施工方法的比较，阐述了预应力高强度混凝土管桩的优点和静压法沉桩施工工艺的先进性。特别对人们关注的可靠性和经济性等问题作了较全面的分析，认为在诸多型式的桩基中预应力高强度混凝土管桩将独占鳌头。     

GDP质量的系统分析与改善对策——以甘肃省为例

GDP已经成为世界公认的衡量经济增长速度的指标,但它只是单纯从数量上反映经济增长。GDP外部质量特征主要体现在年平均发展速度、年地区发展的离散系数上;内部质量特征则包括支出法构成、收入法构成、三次产业构成、要素的贡献率、能源和原材料消耗等方面。应综合GDP的内部质量指标和外部质量指标编制GDP综合质量指标评价体系,弥补单一GDP指标的不足。     

社会审计质量、国家审计监督与国企资产保值增值

在委托代理理论和协同理论框架下,选取2007—2017年中国A股国有上市公司为研究样本,实证检验社会审计质量对国企资产保值增值的影响以及社会审计与国家审计影响国企资产保值增值的替代效应。研究发现：高质量的社会审计有利于促进国企资产保值增值;社会审计与国家审计在促进国企资产保值增值中发挥了替代效应,而且这种替代效应主要体现在高质量的社会审计可以有效缓解国家审计扩大监督范围广度、提高目标实现深度与加强“监”的力度等方面的压力,但不会影响国家审计“督”的力度。研究结论对于国家审计机关合理利用社会审计资源、构建协同高效的审计监督体系、实现国企审计全覆盖、促进国企资产保值增值具有启示意义。     

企业金融化、内部控制与审计质量

企业金融化在资本市场与金融市场领域的研究比较深入,但学者对企业金融化在审计领域的研究关注较少。以2010—2018年我国A股上市公司为研究样本,实证检验企业金融化对审计质量的影响以及内部控制对两者关系的调节作用。研究发现,企业金融化与审计质量显著负相关,内部控制能显著抑制企业金融化对审计质量的负向影响。进一步研究发现:审计业务复杂程度和审计风险在企业金融化对审计质量的影响中发挥显著的中介效应,即企业金融化通过增加业务复杂程度和审计风险,从而降低审计质量;来自四大的审计师具有更强的专业胜任能力和独立性,且连续审计中,其能更好地利用内部控制以应对企业金融化带来的风险;内部控制五要素中内部监督能显著抑制企业金融化对审计质量的负向影响,而内部环境、风险评价、信息沟通、控制活动均未能显著抑制企业金融化对审计质量的负向影响。研究结论丰富了企业金融化与审计质量领域的相关文献,拓展了企业金融化经济后果的理论边界,同时也为推行建立健全良好的内部控制制度提供了经验证据。     

审计报告改革对权益资本成本的影响研究

传统审计报告的模式化披露无法满足投资者价值信息获取需求,“审计期望差距”问题日益严重。基于2016年12月颁布的新审计报告准则,选取A+H股上市公司为研究对象,考察审计报告改革对上市公司权益资本成本的影响。结果表明,审计报告改革会显著降低权益资本成本。进一步发现,关键审计事项披露数目越多,权益资本成本越低;审计报告改革降低权益资本成本的效应在信息不对称程度高、内部控制水平低、媒体环境差以及代理冲突高的公司中更为明显。这不仅为审计报告改革的经济后果提供了证据,而且对于提高投资者决策效率以及维护资本市场秩序也具有一定的现实意义。