完善我国应急财政资金管理的途径

应急财政资金管理是我国建设应急管理体系的重要环节。当前我国的应急财政资金使用中存在常规资金规模偏小、筹集比例不合理、资金管理不完善、资金使用缺乏监督等问题。应从完善应急财政资金预算管理制度,拓宽筹资渠道,优化应急财政资金的拨付和使用程序,健全应急财政资金的监管制度等方面,完善我国应急财政管理。     

New Approaches to Business Process Redesign: A Case Study of Collaborative Group Technology and Service Mapping

Whether it is called reengineering, quality function deployment, quality circles, continuous improvement or total quality management, business process redesign (BPR) is occurring in many organizations. In the broadest sense, BPR includes nearly any kind of systematic effort by companies to realign their business processes so that they are more competitive. Successful business process redesign can lead to dramatic improvements in productivity and quality. But BPR typically requires vast amounts of time and money to implement, since extensive employee input is necessary during the redesign process. Group Decision Support Software (GDSS) provides a viable alternative to the traditional BPR approach. GDSS is defined as computer-based information systems used to support intelligent, collaborative work.This technology allows multiple users to meet and discuss topics simultaneously via a computer network, thus increasing employee commitment while decreasing time and cost.This paper describes a business process redesign project that was conducted for a division within a large government agency fall of 1993. The BPR was done using a type of Group Decision Support Software called Group Systems V. A services marketing tool called service mapping was also used to identify customer needs and interfaces. Data were collected throughout the project to measure employee attitudes about the redesign process and the GroupSystems technology. Time to complete tasks was also recorded. The results of the study showed that the business process redesign was accomplished more effectively in a shorter period of time than with traditional BPR methods previously used. Participants also indicated that the service mapping tool provided a perspective that is missing from many BPR approaches: an understanding of the service from the customer's perspective.     

国内外精对苯二甲酸生产发展概况

本文对国内外精对苯二甲酸生产技术现状、发展动向、以及市场供需状况作了概要叙述.     

Value Co-Creation Processes—Early Stages of Value Chains Involving High-Tech Business Markets: Samsung–Qualcomm Semiconductor Foundry Businesses

Purpose: This research aimed to identify both the specialized resources and competences for value co-creation when the value co-creation phenomenon is extended to the early stage of the value chain. Further, it proposes a framework that can analyze the value co-creation process in the high-tech business-to-business (B-to-B) market.

Methodology/approach: The research methodology was based on building a theory from a case study. The qualitative data was coded based on the grounded theory coding after collecting data from multiple sources.

Findings: Four critical resource types (financial resources, knowledge resources, efficiency resources, and intellectual resources) and five competence types (relational capability, collaboration capability, strategic capability, innovation capability, and managing capability) were constructed as the principal factors for value co-creation at the early stage in the value chain within the high-tech B-to-B market. Among the four resources and five competences, intellectual resource and strategic capability associated with value co-creation were unique findings in our case research.

Research implications: Our results provided new insights, which the value co-creation can be extended to the early stages in the value chain, such as the research and development (R&D) stage, in the high-tech B-to-B market, whereas extant value research was more focused on the late stages of the value chain. The reciprocal value co-creation process, which used four resources and five competences of both the supplier and customer, was proposed as an integrated framework to co-create value at the early stage of the value chain within the high-tech B-to-B market.

Practical implications: A supplier’s R&D, marketing, manufacturing, planning departments and the customer can utilize the defined resources as well as competences at different stages of the value chain in order to co-create value and improve their performance. In particular, the marketing department of the supplier needs to turn their eyes to the early stages in the value chain so as to seek a value co-creation strategy.

Originality/value/contribution: A value co-creation strategy was sought from a different perspective, extending from a late stage to an early stage in the value chain of the high-tech B-to-B market. The integrated research framework, combining resources and competences of the supplier and customer, was established to analyze the value co-creation phenomenon.     

中国旅行社业发展的回顾与前瞻

本文首先对中国旅行社业的发展历程进行了梳理和回顾，认为二十余年来的发展进程基本上可以划分为四个阶段，即初步形成、快速发展、结构调整和全面开放，并在此基础上对中国旅行社业的现状进行了简要剖析。对未来的发展趋势则分别从市场基础、竞争主体、企业制度、品牌和分工体系等角度进行了分析，并据此提出了市场、产业、企业和产品等旅行社不同运作层面上的一系列观点。     

中国旅行社业发展现状与发展对策研究

在对中国旅行社20年来产业化、市场化、企业化和法制化进程做了系统梳理和综述的基础上，课题组重点研究了我国旅行社的产业现状和即将来临的机遇与挑战。最后，分别从产业政策、分工体系、企业制度、行业管理、经营策略、借鉴国外经验等6个方面对面向21世纪的中国旅行社业提出了具体的发展对策。     

对旅游产业生态过程的研究

本文在传统的旅游划分基础上进行功能和价值的扩展研究，对旅游的主要过程-旅游产业的生态内涵进行阐述，并阐明了生态效应如何构建新的环境行为，区别了旅游产业生态与生态旅游产业二者的概念，运用功用主义和伦理学思想建立与经济产业说相关的关系结构，在此基础上运用社会生态学观点探讨了旅游产业生态过程对社会进程的功用。     

关于旅游管理本科实践教学改革的几点思考

本文重新界定了实践教学的概念,在此基础上指出应科学设计并不断优化实践教学体系,提出系统的实践教学设计应包括课内实践、课外实践、校内实践、校外实践、业内实践与业外实践等多个相互关联的环节,确保实践教学子系统有机整合于教学系统中,同时指出,规范科学、因实践性质而异的全程管理是实践教学达到预期目标的有力保障。     

Time and Internationalisation Theoretical Challenges Set by Rapid Internationalisation

The internationalisation process of firms has accelerated during the last few decades. Firms start their export operations earlier than before, and they reach a higher level of internationalisation more quickly than ever. All this constitutes a challenge to the theoretical basis that underlies studies of the internationalisation process.The time concept has a crucial role in today's appraisal of internationalisation research. The overall developments in internationalisation, the critiques and various time theories are moving research into the process away from the western idea of time (linear time in a positive direction) towards a more primitive notion (cyclical time with no fixed direction). This also challenges the applicability of traditional stages models. This paper focuses on export-adoption models.     

OPTIMAL CONTINUOUS-TIME HEDGING WITH LEPTOKURTIC RETURNS

We examine the behavior of optimal mean–variance hedging strategies at high rebalancing frequencies in a model where stock prices follow a discretely sampled exponential Lévy process and one hedges a European call option to maturity. Using elementary methods we show that all the attributes of a discretely rebalanced optimal hedge, i.e., the mean value, the hedge ratio, and the expected squared hedging error, converge pointwise in the state space as the rebalancing interval goes to zero. The limiting formulae represent 1-D and 2-D generalized Fourier transforms, which can be evaluated much faster than backward recursion schemes, with the same degree of accuracy. In the special case of a compound Poisson process we demonstrate that the convergence results hold true if instead of using an infinitely divisible distribution from the outset one models log returns by multinomial approximations thereof. This result represents an important extension of Cox, Ross, and Rubinstein to markets with leptokurtic returns.