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61.
金孝柏 《世界贸易组织动态与研究》2011,18(6):18-22,36
"入世"以后,我国的教育服务贸易得到较快发展,境外消费、中外合作办学和自然人流动是贸易的主要方式。但是,我国的教育服务贸易逆差大,对教育服务的可贸易性认识不足、教育服务国际竞争力弱、教育服务贸易立法不完善、教育管理体制僵化和国际合作有限等因素限制了我国教育服务贸易发展的深度与广度。因此,我国必须尽快制定教育服务贸易战略规划,完善教育管理体制与教育服务贸易立法,加强国际交流与合作,才能推动教育服务贸易快速健康发展。 相似文献
62.
差异化战略是四大商业银行的一项基本竞争战略,但远未达到预期的目标。本研究在四大商业银行差异化战略实施的背景、必要性和平台分析的前提下,概括了四大商业银行差异化的路径,归纳了四大商业银行差异化战略的基本策略,包括数据库建设、市场细分、产品差异化、服务差异化、分销渠道差异化、银行形象差异化、客户关系管理和差异化定价,研究认为四大商业银行差异化战略仅处于起步阶段,需要充分借鉴西方发达国家商业银行差异化战略实施的经验和技能,强调四大商业银行差异化战略实施的深化策略是优先在关键差异化策略上实现突破,进而在基础差异化策略上全面展开,最终提高银行的差异化绩效。同时,本研究指出了四大商业银行差异化战略的理论引导方向,即动态分析差异化的影响因素、引入西方银行的差异化技术和完善绩效考核理论体系。 相似文献
63.
山东省基本公共服务质量测度及空间格局特征 总被引:3,自引:0,他引:3
以山东省17个地市为研究区域,通过构建基本公共服务质量评价指标体系,以熵值法确定指标权重,利用集对分析模型对2012年山东省17地市的基本公共服务质量进行了测度,并对其空间格局特征进行了分析,研究发现:1就基本公共服务类型划分而言,基本公共服务质量优秀的为青岛、东营、济南、威海、烟台、淄博;基本公共服务水平良好的地区为滨州、潍坊;基本公共服务中等水平地区为莱芜、济宁;基本公共服务较差地区为德州、泰安、日照、枣庄、临沂、聊城;菏泽基本公共服务最差。2就空间格局特征而言,呈现出沿着胶济线形成基本公共服务质量高水平地区,胶济线两翼的基本公共服务质量水平较低的特征;沿海地区与内陆地区相比,沿海地区的基本公共服务水平要远高于内陆地区;次级区域相比,半岛地区最优,其次是鲁中地区,再次是鲁西北地区,鲁南地区最差;就内部差异而言,半岛地区内部差距最小,鲁南地区次之,再次是鲁中地区,鲁西北地区最大。 相似文献
64.
65.
TIMOTHY B. BELL MONIKA CAUSHOLLI W. ROBERT KNECHEL 《Journal of Accounting Research》2015,53(3):461-509
We use data from internal assessments of audit quality in a Big 4 firm to investigate the impact of audit firm tenure and auditor‐provided non‐audit services (NAS) on audit quality. We find that first‐year audits receive lower assessments of audit quality and that quality improves shortly thereafter and then declines as tenure becomes very long. Partitioning our sample between SEC registrants and private clients, we find that the decline in audit quality in the long tenure range is attributable to audits of private clients. For audits of SEC registrants, the probability of a high quality audit reaches its maximum with very long tenure. We also find that audit fees are discounted for first‐year audits but auditor effort is higher than in subsequent years. We find no association, on average, between total NAS fees and audit quality in the full sample but observe that total NAS fees are positively associated with quality for SEC registrants and negatively associated with quality for privately held clients. Our findings are important for regulatory policies related to audit firm tenure and auditor‐provided NAS. 相似文献
66.
新常态下,小微企业的健康发展对于增强经济增长活力、转变发展方式及保持社会和谐稳定具有重要意义. 目前,小微企业已经成为河南实体经济的重要组成部分,但全省小微企业金融服务方面仍存在一定的问题,表现为金融支持力度低、融资成本高及金融服务内容单一等. 为了提升小微企业金融服务支持力度和水平,全省需要加大小微企业有效信贷投放,降低金融服务成本,丰富金融业态,拓展金融服务的内容,进一步深化金融改革. 相似文献
67.
Services of different types have become increasingly important for product firms. While these firms mainly focus on products, managers and researchers lack a comprehensive framework to understand when to make significant investments in particular kinds of services. We identify three categories of product‐related services from a product firm—smoothing and adapting services, which complement products, and substitution services, which enable customers to pay for the use of a product without buying the product itself. We develop propositions about the relative level of these different kinds of services vis‐a‐vis industry evolution, as well as suggest how these services affect industry structure. We draw upon various literatures, though we conclude that the relationship between products and services is more complex and richer than any one literature suggests. Copyright © 2014 John Wiley & Sons, Ltd. 相似文献
68.
To develop further insight into antecedents of the CEO's psychological orientation toward the firm, we investigate what might lead CEOs to identify with their firms. Although research suggests that CEO organizational identification can be quite consequential for the firm, little research attention has been paid to its determinants. To predict how the special context of the CEO position might lead to identification, we consider a set of motives that members have for identifying with their organizations and consider how unique features of the CEO position might be relevant to those motives. Our theory and supportive findings help explain how the context of the CEO position, including variables often conceptualized as control mechanisms in agency theory research, can have important effects on subsequent CEO organizational identification. Copyright © 2014 John Wiley & Sons, Ltd. 相似文献
69.
This paper examines differences in the rate and potential of firms' capability development trajectories. Capability development trajectories are the paths over which firms' capabilities change with experience and other activities. While prior research focused on factors affecting capability development rate (the fraction of the gap between a firm's current and potential capability eliminated with each unit of activity), we argue that capability development trajectories also differ in potential (the maximum capability level a firm could achieve through repeating a given set of activities over time). We develop and estimate a formal model of capability development, showing that larger underwriting projects lead to a lower rate of improvement toward higher potential capabilities, and derive implications for research on industry dynamics and the nature of competitive advantage. Copyright © 2013 John Wiley & Sons, Ltd. 相似文献
70.
目前,大学生旅游已成为旅游业新的利润增长点,是旅游企业不可忽视的一个市场群体。通过在广州市的三所大学进行了一次实证研究,探讨了顾客心理受权的组成成分及其与服务质量和顾客满意感之间的关系。数据分析结果表明,顾客的消费能力、消费自主权、影响力是顾客心理受权的组成成分。顾客心理受权对服务质量和顾客满意感存在显著影响。 相似文献