影响商务专业学生进行贸易的决定因素 ——基于前南斯拉夫7 国民族成见以及 民族距离的研究

商务专业学生和经理们在面对国际商务时不仅需要一定的跨文化沟通技巧和能力,也需要清楚地意识到形成他们不同行为的各种复杂的认知过程以及偏见。计划行为理论(TPB)为分析民族成见和民族距离对国际贸易意愿的影响提供了一个可行的研究框架。TPB理论背后的态度—行为关系对教育者很重要,因为他们会培养未来的商务领袖。但是,成见(定势思维)非常微妙,它可以被激活,但却很难应用,因为这需要多种多样的行为控制。在这种情况下,没有很多经验甚至没有任何实践经验的商科学生却可以用来作为评估所谓的"纯粹的"民族成见和民族距离的标准,以及民族成见与民族距离对他们开展国际贸易的意愿的影响力,同时也可作为态度和行为之间的一个介质。本文的主要目的是测试商务专业学生对某个特定国家的民族成见和民族距离,以及这样的民族成见和民族距离是否对进行国际贸易意愿有着决定性影响。本文的研究结果显示了在国际商务环境中民族成见对意图行为起到的交互性作用,特别强调了成见激活和成见应用的区别。更强的情感信念通过民族距离与民族划分以及民族仇恨(民族主义)的联系更紧密。     

Accounting regulation and IPSAS implementation： Efforts of transition countries toward IPSAS compliance

The need for high quality standards to enhance sound and consistent financial reporting and the fact that the inefficiency and ineffectiveness of public sector extended to a belief that public and private sectors did not have to be managed in fundamentally different ways, fostered a wide-ranging discussion about the harmonization of public sector accounting systems and their convergence towards the private sector financial reporting standards. This paper discusses the state and perspective of public sector accounting and financial reporting in transition countries. Precisely, this paper aims to examine the adequacy of governmental accounting and financial reporting model, reflecting the existing accounting regulation and financial reporting framework in Slovenia, Croatia and Bosnia and Herzegovina. The motivation for this paper emerges from international discussions about IPSASs development and adoption, and the fact that the topic is becoming more and more relevant as many countries are moving towards adopting full accrual accounting using IPSASs as their method of financial reporting. Our results show that the degree and dynamics of government accounting systems＇ transformation in transition countries depends upon several specific factors which have to be taken into account when evaluating the systems and making comparison between government accounting system reforms in countries in the analysis. Thus, the study distinguishes certain similarities but also discrepancies regarding the status and possible further development of governmental accounting in countries examined.     

Anreizregulierung in der Gaswirtschaft

Im Juli 2005 trat das Energiewirtschaftsgesetz in Kraft. Dieses auch die Gaswirtschaft betreffende Gesetz schreibt der Bundesnetzagentur die Vorlage eines Berichtes zur Anreizregulierung bis zum Juli 2006 vor. Inwieweit besteht ein Regulierungsbedarf in der Gaswirtschaft? Welche Mechanismen einer Anreizregulierung sind effizient? Wie sollte eventuell entstehenden Qualit?tsm?ngeln begegnet werden?     

Bank Restructuring in Slovenia: Questions and Answers

MOCT-MOST: Economic Policy in Transitional Economies -