The extension of animosity model of foreign product purchase: Does country of origin matter?

Although a growing literature has investigated how animosity and consumer ethnocentrism change customers’ perceptions of foreign products in developed markets, research examining these effects in developing markets is scarce. Additionally, the role of country of origin on such effects has received far less attention. The current paper is developed to bridge these gaps. The primary objectives of this paper are to examine whether the animosity and consumer ethnocentrism models that work in the Western world could be applied into a developing market like Vietnam, and whether these relationships are moderated by country of origin (USA versus China). Data from 485 Vietnamese customers illustrate that most of the main effects are significant except for the relationship between ethnocentrism and product judgement, and the relationship between cosmopolitanism and willingness to buy. Furthermore, out of the three moderation effects, the influence of country of origin on the relationship between ethnocentrism and willingness to buy is significant. The paper concludes with theoretical and managerial implications, limitations, and future research.     

科学、价值与判断在环境影响评估架构中之整合

公共政策研拟,尤其是环境影响评估,不仅牵涉技术性科学层面,同时涵盖社会性价值评估与政策性决策判断。旨在探讨如何将科学、价值与判断等因素合理融合于环境影响评估作业过程中,并据此研拟一环境影响评估架构,作为中国台湾地区环保部门开发案审核依据之参考。本文所研拟之环境影响评估架构的理论基础包括社会选择理论、社会判断理论及多属性评估方法。通过社会选择理论分析环境政策制定的机制;通过社会判断理论解释科学与价值如何整合于政策制定及其可行性中;而通过多属性评估方法建立开发案评选的集体决策技术。以山坡地开发为例说明此架构在实践中的应用。     

Several Theoretical Problems Concerning PhD Candidate＇s Education in the Area of Modern Management Accounting

This paper consists of five parts： Part one： ＂Modem Management Accounting Has Been Confronting with Serious Crises＂ points out that accompanied by the management systems shifting from material basis to human （knowledge） basis, and the IT developing rapidly, the management accountants＇ services that continue to remain at original level would become no useful very soon. Part two： ＂PhD Candidates＇ Education Would Be Essential to Develop Their Disciplines＇ Scholarship＂ explores the main peculiarities of PhD candidates＇ education, and why the development of PhD Candidates＇ Creative thinking should be permeated through the doctoral programs from the beginning to the end, so as to make them possible to develop their disciplines＇ scholarship. Part three： ＂The Quality Requirements of PhD Candidates in the Area of Modern Management Accounting＂ explains in detail why the development of management accounting should shift from the quantitative perspective to humanistic perspective so that management accountants can play an important role in the process of decision-making on the basis of employing their comprehension thinking that is a kind of humanistic thinking. This paper views this direction of development is essential to promote management accountants＇ self-impendence and self-vitality and to eliminate their crises cited above as well in the new historical era. Part Four： ＂The Key Points of the Doctoral Program in Modem Management Accounting＂ explores how to implement a doctoral program successfully in order to develop PhD Candidates＇ Creative Thinking, carrying forward academic democracy emphasized. Part Five： ＂Conclusion＂ points out how the topics discussed in this paper are linked up each other, and why and how the new developing tendency of management accounting is essential to make this discipline more suitable to the development of knowledge economy.     

保险条款的效力评价——新《保险法》第十九条的理解与适用

新《保险法》第19条的法理基础源于格式条款的内容控制原则,内容上对我国《合同法》和台湾地区保险法有关规定有所借鉴。其立法意旨是依据诚实信用和公平正义原则,对不利于被保险人的不公平条款进行规制。保险条款效力认定,包括合法性判断和合理性判断。合法性判断要着重分析保险条款免除的义务或排除的权利所指向之法律规定为任意性规范的情形;合理性判断重在具体情形下的利益平衡。鉴于现阶段保险条款存在较多公平性问题,第19条的规范意义非常重大;为避免矫枉过正,其适用应当科学审慎,尤其要尊重保险合同特性,合理运用司法裁量。     

基于模糊数学方法的物流企业绩效综合评价研究

物流企业的绩效评价体系的建立要遵循全面系统、科学合理的原则,同时还必须将定性与定量有机结合起来。从经济绩效、运营绩效、服务绩效和成长绩效四方面构建了物流绩效体系,同时运用模糊评价方法对企业的绩效水平进行了综合评价。     

决策策略、经验对审计判断偏误中时近效应的影响

结合行为决策学相关理论,采用实验的方法,利用调节定向以启动审计人员不同的决策策略偏好,检验了审计人员的决策策略、经验对审计判断偏误中时近效应的影响。实验结果表明：在复杂的审计判断任务中,理性决策相比直觉决策更能避免时近效应的产生;同时经验会调节决策策略对时近效应的影响,低经验的审计人员采用理性决策更能避免时近效应,而高经验的审计人员采用直觉或理性决策均不产生时近效应,采用直觉决策做出的判断相对稳定。审计团队的经验分享、会计师事务所的质量督导、风险控制能有效抑制审计判断的时近效应,提高审计判断质量。