激昂的岁月——1949年-1978年中国品牌发展

解放后至改革开放的30年间，中国经济与工业建设蓬勃发展，诞生了众多优秀的民族品牌。本文结合具体时代背景、意识形态和大量经典案例．从品牌特征、现实作用以及图形美学三方面对该时期的国货品牌进行深入剖析，阐述了该时期国货品牌传统文化与现代特色相融合的独特魅力。     

跨国公司研发投资技术外溢效应探究:浙江案例

近年来,浙江吸收的跨国投资在促进产业结构升级、推动经济增长方式转型方面具有独特的优势。本文综合运用相关理论,通过实证研究,对跨国公司研发投资的技术外溢效应进行了实证分析。本文创新点在于,外溢效应的大小,更多地取决于本土企业竞争力的强弱,只有不断增强本地企业的技术创新能力,才能吸收跨国企业的技术外溢效应。     

素质为本人性提升全面发展——对高职院校加强思想品德和人文素质教育的思考

近20年来,我国高等职业教育得到了飞速发展,已进入内涵建设的关键时期.当前,我国的高职教育理念存在误区,普遍存在重技能、轻素质,重智育、轻德育的“偏科”现象,加强思想品德和人文素质教育势在必行.高职院校必须转变教育观念,把“做事”和“做人”结合起来,提高学生的综合素质,实现“能力本位”向“素质本位”转变,从而真正培养出德、智、体、美全面发展的高素质技术技能型人才.     

大数据时代下电子商务平台的探索和研究——以淘宝网为例

随着网络用户的日益增长,互联网记录着大量的用户个人信息和由智能终端产生的图片和信息,这些信息爆炸性的增长,并不断涌入网络海洋,产生海量的数据信息。在电子商务环境中大数据处理将会发展出更多强大和多元的功能。本文以淘宝网为例,分析研究如何合理利用数据,为企业的经营模式做出相应调整,并且在变化中不断进行企业新技术、新方法和新思路的探索。同时指出数据泄露的隐患,并给出相应建议。     

Constraints to cruising across cultures and time

Cruise tourism is permeating the global arena. With companies developing new ships/itineraries for the U.S. and China markets, understanding constraints to cruising for different cultures carries significant value for cruise tourism development. This study adopted longitudinal and cross-cultural approaches to validate constraint measures. Data were collected in the U.S. in 2008 and 2017 and in China in 2017, using the same set of constraint measures across different times and cultures. This multi-dimensional triangulation approach was deemed important for testing the robustness of a measurement scale and is believed to be the first of its type. Findings validate the cruising constraint instrument across time and cultures and provide theoretical and practical implications.     

The Moderating Role of Strategic Integration in Performance Improvement Through Purchasing Social Responsibility in Thailand

This research aims to understand the performance of purchasing social responsibility (PSR) through moderating effect of purchasing strategic integration. The results show that PSR directly influences purchasing performance, while the relationship between PSR and purchasing performance is partially mediated by organizational learning. Moreover, strategic integration negatively moderates the relationship between PSR and purchasing performance. This study suggests that the adoption of PSR affects the operations of both buyers and suppliers in a supply chain that further encourage organizational learning and increases purchasing efficiency. The results also show that organizations may realize this effect of PSR practices but may focus on other purchasing practices, which affects purchasing performance. Copyright © 2018 ASAC. Published by John Wiley & Sons, Ltd.     

Does corruption slow down innovation? Evidence from a cointegrated panel of U.S. states

I investigate the long-run relationship between corruption and innovative activity using annual data from 48 contiguous U.S. states between 1977 and 2006. Using U.S. data allows me to work with a panel long enough to exploit time series properties of the data. I use two different measures of innovative activity: one measuring the quantity and the other measuring the quality of the patents granted. I also use two different measures of corruption: one based on the number of corruption convictions, the other based on number of corruption stories covered in Associated Press news wires. Following Pedroni (1999, 2000), I estimate the cointegrating relationship between corruption and innovative activity with Fully Modified Ordinary Least Squares (FMOLS). The results indicate that corruption indeed slows down innovation in the long-run.     

Is it U.S. GAAP or IFRS? Understanding how R&D costs affect ratio analysis

While financial reporting standards under U.S. GAAP and IFRS are fundamentally similar, differences do exist that may affect our analysis of company financial statements. This is particularly true when comparing a U.S. company following U.S. GAAP to a firm that uses IFRS. To illustrate, we compare research and development (R&D) accounting methods under both sets of standards and illustrate how they affect the analysis of financial results of firms in a specific industry—automotive manufacturers. Our results provide insight into settings in which differences in R&D accounting may have the greatest impact on financial analysis.