江苏茶叶生产成本、规模及问题分析

对茶叶生产问题的研究有利于茶叶产业的发展与转型升级,通过运用2008—2017年间茶叶生产相关统计数据,论文以生产成本和生产规模为切入点,详细阐明江苏苏南和苏北地区的茶叶生产成本和规模的差异,深入剖析江苏茶叶生产中所出现的宏观问题,并据此提出对策与建议:加大扶持力度、培育龙头企业、提升茶农专业知识水平和开发茶文化旅游,以此助推乡村振兴政策的进一步实施和茶产业发展再上新台阶。     

浅议CPA审计行业专门化问题

随着我国市场经济体制改革的不断完善,CPA审计行业所面临的社会环境也因此而产生了重大的变化。伴随着社会对审计人员的严格要求,审计人员的素质也在不断提高。当然,这对CPA这个行业无疑也产生了深深的影响,同时也对行业的专门化也起到了潜移默化的推动作用。因此在本文中,将会立足于注册会计师审计实务,通过具体分析行业专门化的竞争优势和目前的发展趋势,讨论审计行业专门化可能带来的经济后果,并且与多个上市公司的案例相结合,运用案例分析法、经验总结法、描述分析法等方法合理透彻地剖析出目前CPA审计行业所存在的问题,以及对已经存在的问题作出具体解决方案。     

苏北地区农业完全成本水价农户承受力调查——基于水源地生态补偿的视角

南水北调东线一期工程江苏段的主要目标是向苏北供水,缓解该地区的农业用水短缺问题。但现行农业水价未考虑水源区的机会成本损失,不利于调动水源区环境保护积极性。论文设计单边界CVM引导技术,估算了苏北农户以提高农业水价的方式对水源区生态补偿的支付意愿。研究发现,苏北农户生态补偿支付意愿为7.63元/亩,但在不同作物种植结构和不同城市存在较大异质性。未来3年内,苏北农业用水每年所提供的生态补偿资金总额在1.526~1.679亿元之间。在发达地区探索构建绿色导向的农业水价体系有利于为其他地区提供先行示范效应。     

发展无锡文化创意产业 提升城市文化软实力

无锡作为我国“吴文化”起源地之一,经济实力有目共睹,而文化软实力一直是无锡的弱项。在产业结构优化的背景下,第三产业中的创意产业被证实拉动经济成效显著,因此无锡提升文化软实力,可以从创意产业发展入手,是实现“弯道超车”的有效途径之一。文章研究了无锡城市文化现状与问题,包括历史文化产业发展受阻,经济发展后劲不足;无锡城市文化发展趋“利”少“韵”;创意人才缺少等问题。提出发展无锡文化创意产业,提升城市文化软实力的具体建议:发展创意产业,弥补先天历史文化短板;发展创意文化经济,着眼长期效益;建立创意产业人才引进体系、激励体系与培养体系。     

KD乳业在渠道理论下的营运资金管理分析

渠道理论下的营运资金管理是目前较为完善的管理理论,提高分渠道资金管理有利于企业从细节提高管理效率。本文对KD乳业在渠道理论下进行因素分析,找出其在各渠道中营运资金管理存在的问题,并对各渠道提出改进策略,研究可以对KD乳业营运资金管理效率提高有所裨益。     

Robust consumption‐investment problem under CRRA and CARA utilities with time‐varying confidence sets

We consider a robust consumption‐investment problem under constant relative risk aversion and constant absolute risk aversion utilities. The time‐varying confidence sets are specified by Θ, a correspondence from [0, T] to the space of the Lévy triplets, and describe a priori drift, volatility, and jump information. For each possible measure, the log‐price processes of stocks are semimartingales, and the triplet of their differential characteristics is almost surely a measurable selector from the correspondence Θ. By proposing and investigating the global kernel, an optimal policy and a worst‐case measure are generated from a saddle point of the global kernel, and they constitute a saddle point of the objective function.     

Private label shoppers between fast fashion trends and status symbolism – A customer characteristics investigation

The question who the private label prone consumer is has received a lot of attention in research. While we so far have a good understanding of the private label shopper in the grocery industry, there is limited research in other industries. We assess private label shopper characteristics as a driver of private label choice using a unique data set of an online only fashion retailer covering 68,147 women shoes consumers in Germany. Fashion consumers are faced with a tradeoff between price and seasonality of fashion items as discounts are used to sell last season's stock. We find that private label choice is positively influenced by price orientation and less by discount proneness. Thus, private label shoppers are rather a fashion savvy segment focusing on buying more in season but at a lower price.     

Understanding the drivers of organic foods purchasing of millennials: Evidence from Brazil and Spain

This paper examines the antecedents of millennials' organic food purchasing. A conceptual framework, based on product characteristics, and consumers' concerns and consciousness, is proposed. Data collection was conducted through a survey in two culturally and socioeconomically distinct countries (Brazil vs. Spain) to increase the robustness and generalizability of the results. The results show that product characteristics and consumer concerns improve millennials’ health consciousness and increase their social consciousness, which, in turn, increase their willingness to pay a price premium and their purchase frequency of organic foods. The findings show that the proposed model has high validity, with only one significant difference between the two countries. Theoretical contributions and managerial implications are discussed.     

Sustainable growth for the self-employed in the retail industry based on customer equity,customer satisfaction,and loyalty

In Korea, traditional retail districts face a serious situation whereby businesses in downtown areas face collapsing as local population declines: resulting in a decrease in self-employed sales and a declining local economy. Traditional retailers use ambiguous accounting and are reluctant to use credit cards, and thus, the overall reliability of their customer data is low. This paper solves this problem by applying the concept of customer equity (CE). We conducted an empirical analysis through questionnaires to identify differences in CE between traditional and new retail formats. The questionnaire consisted of questions related to CE (value equity, brand equity, relation equity), satisfaction, loyalty, and demographic characteristics. CE and satisfaction were measured on a 5-point Likert scale. A total of 400 surveys were completed, resulting in 391 usable returns for analysis in this study. In the regression analysis between CE and customer satisfaction, both old and new retail firms showed statistically significant effects. In the traditional retail industry, value equity and brand equity were statistically significant, while relation equity were not.     

政府补贴、国际知识产权保护与企业创新——来自战略性新兴产业上市公司的证据

政府补贴对企业创新的影响存在争议,在美国重点打击中国战略性新兴产业的背景下,补贴这一产业政策的有效性再次引起热议。本文以2012-2017年沪深A股战略性新兴产业上市公司为样本,研究在国际知识产权保护加强的背景下政府补贴对战略性新兴产业创新绩效的影响。研究发现:中国政府实施的补贴政策有利于促进战略性新兴产业创新,但国际知识产权保护加强约束了中国政府补贴的规模和空间,从而抑制了补贴政策对战略性新兴产业创新的激励作用;此外,基于企业和产业异质性视角,国际知识产权保护的加强主要抑制了补贴对国有企业、内资企业和新材料产业创新的促进作用。进一步完善补贴政策和国内的知识产权保护制度,有利于提升中国在构建国际经济新秩序中的话语权。