我国行为会计研究现状综述

行为会计是众多新兴会计的分支与科,是当今世界会计中最具希望的会计发展新领域。目前我国对其研究还处于初级阶段,与美国等西方国家的研究相比还有较大差距,本文对我国行为会计的研究现状进行了分析,以期对该领域的研究提供参考。     

Time, attention, authenticity and consumer benefits of the Web

This article addresses three potential consumer behavior tendencies: perceived time scarcity, competition for consumers' attention, and quest for authenticity. It also reviews prior research results on consumer benefits of the Web, which include convenience, time savings, ease of use, cost savings, and selection of items. The most prevalent consumer concerns are safety, waiting time, and loss of human interaction. This paper concludes that both time and attention are closely related to measurable attributes of interactive environments, while the ideals of authenticity may influence behavior less directly.     

An integrated framework for the conceptualization of consumers’ perceived-risk processing

Research on risk is built on a complex array of diverse and sometimes inconsistent definitions, constructs, models, and outcomes. This study examines various literatures to formulate an integrated framework for the conceptualization of perceived-risk processing. The framework specifies three phases (framing, assessment, and evaluation) and their accompanying outcomes of risk attention, perceived risk, and risk-taking propensity. Explicit linkages are specified between situational and individual characteristics. Perceived-risk evaluation is identified as concepturally distinct from assessment of perceived risk, and the construct of risk-taking propensity is separated from those of risk affinity and perceived risk. The framework further presents points of intersection between the literatures on perceived risk and the literatures on consumer decision-making, information search, and satisfaction. Finally, it serves as an anchor for framing future research to promote conceptual and methodological consistency, and to guide progress in directions that are consistent with some leading edge paradigms outside of marketing. Margy P. Conchar (concharm@mail.ecu.edu; Ph.D., University of Georgia) is an assistant professor at East Carolina University. Her research focuses on consumer behavior and advertising. Her work in consumer behavior concentrates on risk, motives, and optimal consumption experience. Her research in advertising focuses on the interface between advertising and finance, accounting, or economics. She has previously published in the proceedings of the Academy of Marketing Science, the Association for Consumer Research, the American Marketing Association of Educators, and the Society for Marketing Advances. George M. Zinkhan (gzinkhan@terry.uga.edu; Ph.D., University of Michigan) is the Coca-Cola Company Chair of Marketing at the University of Georgia. His major research interests include advertising, promotion, e-commerce, and knowledge development. Two of his recent coauthored books includeConsumers (2004, McGraw-Hill) andElectronic Commerce: A Strategic Perspective (2000, Dryden). Cara Peters (petersc@winthrop.edu; Ph.D., University of Nebraska) is an assistant professor at Winthrop University. Her research lies in the general areas of consumer behavior and e-commerce. Primarily using mixed methods, she examines risky consumer behaviors as they relate to sociology and psychology. She has published in theJournal of Consumer Psychology andConsumption, Markets, and Culture, among other journals. Sergio Olavarrieta (solavar@negocios.uchile.cl; Ph.D., University of Georgia) is an assistant professor at Universidad de Chile, Santiago, Chile. He is assistant dean of undergraduate programs at the School of Business and Economics at the University of Chile. His research focuses on branding and marketing strategy. He has previously published in theJournal of Strategic Marketing and theInternational Journal of Product Distribution and Logistics Management.     

数字语言实验室在外语教学中的应用

该文对传统语言实验室和数字语言实验室的特点进行了分析．并对如何利用数字语言实验室的优越设施为外语教学创造良好的条件这个问题进行研究．提出了使用数字语言实验室应注意的一些问题。     

作业成本法对传统成本性态分析的影响

作业成本法以作业为中介 ,将资源追踪到作业 ,将作业成本追踪到产品 ,用作业动因作为成本分配的基础 ,冲击了传统成本性态分析 ,提供了适应现代制造环境的相对准确的成本信息。     

基于互联网的旅游教育应用模式研究

全球信息化浪潮的大举推进给传统的旅游教育人才培养体系提出了挑战 ,如何将互联网更好地应用到旅游教育是值得深思的问题。该文从我国互联网旅游教育现状入手 ,提出了基于互联网旅游教育应用的三大支撑体系、四大教育模式 ,最后提出了优化该模式的一些对策和建议。     

生物强化技术在废水处理中的研究进展

介绍了生物强化技术的主要方式，通过阐述国内外废水生物处理过程中生物强化技术的应用。说明了生物强化技术的研究进展，并提出了生物强化技术的优点与展望。     

Federalism and Conflicts over Principalship. Some Insights into the American Constitutional History

The article provides an economic interpretation of Kelsen's theory of decentralized governments. It helps to distinguish different forms of federalism and in particular the corresponding conflicts of principalship inside the governmental structure. The model is applied to the early American constitutional history and shows how opposed views of agency relationships in the constitution foreshadowed what would later end up in a civil war.     

企事业在办公管理中如何适应和运用电子技术

随着科技日新月异的迅猛发展,电子技术在企业办公管理中的运用己展示出其强大的优势和生命力,文章对如何解决电子技术应用中出现的新问题,及如何将新技术与传统的方法有机结合,在企业办公管理中,尽快适应并最大限度开发利用电子技术新成果,从而将其效益发挥到极致,做了较为详细的论述。     

乙二醛的国内外生产消费及发展建议

本文介绍了乙二醛的生产方法，分析了国内外乙二醛的生产现状和市场情况，提出了我国乙二醛行业今后的发展建议。