日本构建物流体系的经验对我国的启示

本文认为,构建我国现代物流体系不仅要注重经济效益,更要注重环境效益,为建立循环型社会作出贡献。日本物流业发展较早,物流产业比较发达,其在构建物流体系方面不仅规定了目标,而且提出了具体实施对策,同时还规定每年都要对大纲实施情况进行跟踪调查,随时监督实施状况。文章提出,借鉴日本物流体系构建方面的经验,我国在构建现代物流体系时,应加强对物流业的组织管理,制定具体的目标和对策,加强物流理论的研究和物流人才的培养,加强与国外的合作,搞好物流产业的合理布局。     

Empowering retailers: A bounded rationality perspective to enhancing omnichannel journey satisfaction

We draw on bounded rationality theory to examine the drivers of omnichannel journey satisfaction. By examining the omnichannel journey as a holistic experience (as opposed to a sequence of individual channel decisions), our research demonstrates that maximisation as a goal can increase shoppers' satisfaction with the omnichannel journey. Findings of three studies lend support to the notion that shopping mindsets should not be taken exclusively as an individual trait, but also as a mindset state which can be situationally activated within the omnichannel setup. We show that omnichannel shoppers should be encouraged to maximise their decision outcomes and to embrace the superior enjoyment and achievements that the omnichannel experience has to offer. In contrast to past research, we recommend that looking back into individuals' specific channel choices, channel use and shopping journey's configuration should be discouraged. We discuss theoretical and practical implications for researchers and retailers alike.     

The Role of Price in Consumer Quality Judgments for Professional Services

Abstract

Classifying services according to their level of search, experience and credence properties can help professional service providers better understand their customers. This research uses an experiment to study the influence of price information on consumer judgments of service quality and patronage intentions for professional services. The conceptual framework predicts that consumers believe in a price-quality relationship for search-based services but not necessarily for professional services that are high in credence properties. The study findings provide support for this proposition and suggest that professional service providers should carefully consider how consumers view their services when using price as a promotion tool.     

公共安全管理专业“双师型”教师队伍建设刍议——针对高职院校

公共安全管理专业是培养掌握基本专业知识和能够对突发事件立即作出反应的人才。目前我国公共安全管理专业存在有实际行业从业经验的教师比例偏少,兼职教师队伍满足不了高职院校发展的需要,公共安全管理专业双师型教师培养基地缺乏,双师型教师的考评体制不健全等问题。依据培养目标的要求,针对有关问题,当前加强高职院校公共安全管理双师型教师队伍建设,应该培养和建立一支专兼职结合的公共管理专业师资队伍,探索"双师型"教师成长规律,创新"双师型"教师培养机制,加快高等职业院校"双师型"教师培养培训制度建设,把高职院校公共安全管理专业"双师型"教师队伍建设作为一项经常性工作,与时俱进地常抓不懈。     

深化会计实践教学改革培养技术应用型人才

会计学是一门技术性、实践性很强的学科。做好会计工作，不仅需要扎实、系统的理论知识，更需要丰富的实践经验和动手操作能力。高职会计专业要培养出符合时代需求的应用型人才，培养出来的学生应该是专业知识扎实、动手能力强、毕业后能立即上岗。因而要以“理论够用，实践为重”作为培养学生的理念，注重对学生动手能力和操作能力的培养。     

Ethical behavior perceptions in Russia: Do ethics-related programs and individual characteristics matter?

This paper aims to analyze how individual differences and ethics-related programs predict Russian business students and working adults' perception of personal business ethics. This research evaluates the business ethics perceptions based on surveys of 1,207 managers, employees, and business students in Russia. This study finds the significant correlations between individual differences (gender, age, education level, and management experience), ethics-related programs (business ethics courses taught in universities, ethics and diversity professional development training), and personal business ethics' perceptions of Russian business students and working adults. We also find that individual differences moderate the relationship between ethics-related programs and how the personal business ethics of Russian business students and working adults are perceived. These findings advance current literature by revealing that age moderates the relationship between ethics-related programs (formal ethic courses, ethics, and diversity trainings) and personal ethical behavior perceptions of working adults and business students in Russia. Our study found that gender had a significant positive moderating effect on relationship of organizational code of ethics, formal ethic courses, and diversity professional development with personal ethical behavior perceptions. The relation between personal ethical behavior perceptions and the presence of an organizational code of ethics was negative and marginally moderated by age and managerial experience. This study contributes to business ethics research by deepening the understanding of the impact of individual differences on the relationship between ethics-related programs and personal business ethics' perceptions.     

Individual and Organizational Antecedents of Professional Ethics of Public Relations Practitioners in Korea

This study examines the effects of individual ethical values and organizational factors on the professional ethics of PR practitioners in Korea by considering a person–situation interactionist model. Individual ethical values are used as individual factors, and organizational factors consist of an organization’s reward and punishment for ethical/unethical behavior, the behavior of peers, and the ethical integrity of the chief ethics officer. The professional ethics of PR practitioners (the dependent variable) are classified into the following three dimensions: professional ethics for the public, the client, and the PR industry. The results indicate that agency practitioners were more likely to be committed to their profession than to their organization, whereas in-house practitioners were more likely to be committed to their organization than to their profession. That is, in-house practitioners showed weak professional commitment, indicating that they perceived themselves as employees, not as PR professionals. Organizational factors such as reward, punishment, and peers’ ethical behavior had considerable influence on the professional ethics of in-house practitioners, whereas they had little influence on agency practitioners. Organizational factors as well as individual ethical values were more likely to influence the professional ethics of in-house practitioners than that of agency practitioners. Thus, to foster in-house practitioners’ professional ethics and commitment, professional associations in the PR industry should make efforts to provide in-house practitioners with more information on the PR industry and more opportunities for interacting and maintaining communication with their colleagues in the industry.     

Patterns of Self-Efficacy Within NAFTA: United States,Canada, and Mexico

Self-efficacy has been shown to be a key attribute of successful business leaders and in today's global economy, must be studied in terms of patterns of crossvergence. The paper examines both individual characteristics (gender, age, work experience, and management experience) and culture as they relate to self-efficacy in North America. Women in our sample had slightly lower self-efficacy, which increased with work and management experience. Age and membership in an individualistic culture were not related to self-efficacy; in fact, our Mexican participants demonstrated slightly higher self-efficacy propensities. These results suggest that organizations might consider devoting special attention to development of mentor and other programs particularly to females initiating their career. However, expected cultural patterns relating to self-efficacy might not hold as strongly, particularly with empowered groups such as executives and MBA students. Individual characteristics, particularly experience levels, have a greater impact on self-efficacy and should receive heightened considerations when organizations are making selection and other personnel decisions.     

我国农村“合作社”经济产业化、多元化发展相关问题的研究

关于合作社,国际合作社联盟(ICA)1995年代表大会通过的《关于合作社界定的声明》将其定义为自愿联合起来的人们通过共同所有与民主控制的企业来满足他们共同的经济、社会与文化的需求与抱负的自治联合体。农民专业合作社的经济发展问题就是现代农业发展的一个新的里程碑,虽然这个问题早在新中国初期就涉及过,但是其中所包含的深刻内容还有待于进一步的发掘,特别是在新农村的建设的进程中,我们要认真对待农民专业合作社经济发展的问题。市场竞争日益激烈的今天,我们不能广依靠政府的的政策扶持和合作社原始的农产品销售来谋求生存。农村合作社经济的发展应该有自己顽强的生命力和市场竞争力。放开眼界,我们的合作社应该是产业化、多元化、现代化的经济合作组织,以促进我国农业经济效益、社会效益和环境效益的可持续发展为目标,建立起充满竞争和激情的农村创业基地。     

Promoting Ethical Judgment in an Organisational Context

The essay argues that individual ethical judgment is a necessary ingredient in an organisation’s ethical performance. Attempts to systematise judgment, removing it from individual responsibility are not successful, and sometimes can even be counterproductive. Focus on systems of accountability can actually detract from the production of ethical behaviour. A number of examples are provided. Although it is much more difficult to produce, individual responsible decision-making and individual judgment should be the features that an organisation focuses on in its interest to promote ethical performance. Accountability systems are important; but they have very limited application toward production of an ethically excellent environment. The essay argues that there has been too much attention paid to accountability systems within organisations, and much too little paid toward the development and cultivation of individual ethical decision making and responsible behaviour.     

以就业为导向的物流管理专业课程改革研究

目前我国物流行业发展迅猛,物流人才紧缺,但与物流人才紧缺相矛盾的是高职院校物流专业毕业生不能适应具体的岗位要求。因此,必须以就业为导向,以职业能力为本位对高职教育物流管理专业课程进行模块化改革研究。     

大数据技术下消费者个人信用信息共享的治理机制

大数据技术下,消费者个人信用信息可以通过共享被加工成知识,从而促进消费者人格的发展以及征信等行业的升级。从本质来讲,信息共享发挥着知识服务的功能。然而,在云计算和区块链等大数据技术支持下,信息共享呈现出信息的集中收集与传输、分节点存储与利用特征,这在方便信息共享与知识服务的同时,造成了共享者组织有序与共享整体高效之间难以调和的矛盾,共享知识服务功能的实现由此受阻。在对我国治理共享实证资料进行文本分析、对现有共享治理机制效果进行测评的同时,重点借鉴欧美共享治理经验特别是英国沙箱监管模式,并运用知识治理理论进行研究发现,与我国现有治理机制相比,知识治理机制更适合化解当前面临的矛盾,有利于实现大数据技术下信息共享的知识服务功能。根据知识治理机制,我国宜加强对共享者准入与退出的外部监管,引导共享者自我完善内部组织并寻求彼此协作,以确保共享有序;同时提高消费者对共享的参与度,合理配置消费者和共享者对信息享有的权利,强化权利保护与侵权规制,激励信息共享高效开展。在知识治理机制实施过程中,治理者既要借助法律等正式制度的规制作用,也要借助行业自律规范的引导作用。在评估知识治理机制绩效时,要着重考察信息共享对相关行业发展的促进作用以及消费者对知识服务的满意度。     

论我国保险中介市场的完善

我国的保险中介形成于20世纪90年代,随着保险产业化的进程的加快,保险中介机构在数量上已较为可观,业务规模和市场份额迅速增长,经营水平不断提高。但是在保险中介市场的发展过程中也存在这一些问题,如专业中介机构规模小、业务种类不丰富、专业人才缺失、对兼业代理人监管不到位等。我国保险中介市场的完善,应当根据我国的具体保险市场环境,吸收借鉴国外同业的先进之处,选择符合我国国情的正确发展道路和模式,具体措施是加强对保险中介业务的部门监管,培育良好保险中介市场环境,加大保险中介企业的信息披露力度,提高保险中介机构专业化水平和从业人员素质,加强保险中介行业自律,以此来促进保险中介市场的健康、有序发展。     

中美创业投资发展对比及政策建议

目前,我国创业投资业的发展在规模、速度、质量上都与发达国家有相当大的差距。其原因主要是个人资本和企业资本相对缺乏,民间资本未能积极参与,交易制度和监管措施不健全。加快我国创业投资业的发展,应借鉴美国创业投资成功经验,加快完善法律制度,加快促进资本市场发育。我国政府对创业投资应该给予合理有效的引导,加大支持力度。通过规范创业投资市场,发展创业投资中介机构,保护好投资者权益,来促进我国创业投资市场的健康发展。     

The Effects of Satisfaction with a Client’s Management During a Prior Audit Engagement,Trust, and Moral Reasoning on Auditors’ Perceived Risk of Management Fraud

The recent accounting scandals have raised concerns regarding the closeness of auditor–client relationships. Critics argue that as the relationship lengthens a bond develops and auditors’ professional skepticism may be replaced with trust. However, Statement on Auditing Standards No. 99 states that auditors “should conduct the engagement with a mindset that recognizes the possibility that a material misstatement due to fraud could be present, regardless of any past experience with the entity and regardless of the auditor’s belief about management’s honesty and integrity” (AICPA 2002, Statement on Auditing Standards No. 99, paragraph 13, p. 10). The purpose of this study is to investigate whether auditors develop trust in a client’s management and whether this trust affects auditors’ decisions. Specifically, this study examines whether auditors’ satisfaction with a client’s management during a prior audit engagement affects auditors’ self-reported trust in that client’s management and whether that trust affects their fraud risk assessment. The decision to trust a client’s management should be an ethical decision because excessive trust may impair auditors’ skepticism, which auditors are required to maintain by their professional responsibilities. We therefore also investigate whether auditors’ trust is affected by their moral reasoning. An experimental case was completed by 89 professional auditors, all with experience assessing the risk of fraud. The results suggest auditors’ satisfaction with the client affects their trust in the client (higher satisfaction associated with higher trust and lower satisfaction associated with lower trust). Further, after an overall unsatisfying experience, auditors’ trust affects their fraud risk assessments. However, after an overall satisfying experience, their trust does not affect their fraud risk assessments. The results indicate auditors are able to maintain their professional skepticism after satisfying past experiences with the client regardless of their beliefs about the honesty and trustworthiness of the client’s management. Lastly, auditors’ moral reasoning was not related to their trust in the client’s management.     

Born Global Firms and Informal Investors: Examining Investor Characteristics

A “Born Global” is a new venture with a global niche market focus from day one. Many of these firms experience high growth rates, but also, a considerable need for funding. This study contrasts informal investors involved in born global firms (“Born Global Investors”) with other informal investors. The underlying thesis is that the behavior of these investors reflects their investment philosophy, at least on a differential basis. The results suggest that born global investors differ from other informal investors in terms of deal origin, investment size, and exit preferences. Their experience as managers of large firms seems to be a particularly important factor, increasing investment capacity (income and fortune), while personal and professional networks influence the access to information about investment opportunities. The importance of these results for the development of born global firms is discussed.     

论会计职业判断质量提高的途径

会计职业判断就是会计人员在会计法律法规、会计准则、会计制度及相关法律法规约束的范围内,根据企业会计环境和经营特点,利用自己的专业知识和职业经验,对会计事项处理和财务会计报告编制应采取的原则、方法、程序等方面进行判断与选择的过程.会计职业判断反映了会计人员对某些特定情况下的不确定因素做出合理判断的能力.     

Decision making behavior in smaller entrepreneurial and larger professionally managed firms

The main findings in this study are that: • Entrepreneurs from smaller firms are less comprehensive in their decision behavior than professional managers from larger firms, with comprehensiveness defined as the degree to which an individual follows a formal rational decision process; • As decision comprehensiveness declines, so too does organizational performance, both among entrepreneurs and professional managers.The present study was based on the responses of 15 entrepreneurs from smaller firms averaging 25 employees and 13 CEOs and other top level corporate executives from larger, more professionally managed firms averaging 740 employees. The firms were randomly selected from a list of mid-Atlantic electronic manufacturing firms. Field interviews and questionnaires were employed, as well as a decision scenario involving a series of questions to which the entrepreneur or professional manager responded.After reviewing the literature on entrepreneurship, the researchers noted that most of it focused on developing profiles of entrepreneurs—for example, that they were high achievers, impatient and made decisions quickly. However, little—if any—research has focused on the behavior of entrepreneurs, particularly when compared to that of professional managers. Given this gap in the research, a field study was designed to compare the decision behavior of entrepreneurs and professional managers. It was expected that entrepreneurs would be less comprehensive than professional managers, but given previous research on comprehensiveness, it was difficult to predict the consequences of this less comprehensive model for performance.The researchers note in the discussion and conclusion that the results of the study have major implications for entrepreneurs and professional managers. Granted that decision comprehensiveness should be emphasized, they question the ability of entrepreneurs to change their decision behavior. It is argued that many of the drawbacks of comprehensiveness can be overcome by more sophisticated planning techniques and information processing systems. The paper concludes by stressing the need for research on techniques and ways to train entrepreneurs and managers to be more comprehensive.In summary, the present study has produced some important preliminary findings. It confirmed in larger scale studies, they could have major implications for the manner in which entrepreneurs and professional managers are trained and developed.     

综合与分类相结合的个税改革:半二元模式的选择与征管

从国际上看,个人所得税制模式的演化主流不再是综合所得税制,而是综合与分类相结合的混合税制。这种混合税制主要包括半综合、半二元和二元税制三种类型,三者在公平与效率上各有长短。如果我国将要建立的综合分类税制既要注重收入分配的公平,又要注重经济发展和税收管理的效率,那么大分类、小综合的半二元税制模式应当是较理想的选择。在税制设计上,可把目前的11类所得整合为三大类:劳动所得、资本所得和生产经营所得,分别适用不同税率和进行税前扣除。在征收管理上,这种税制模式便于继续实施以个人为纳税单位及代扣代缴、分期预缴和年度申报相结合的纳税方式,其中工薪所得宜实行累积扣缴法,使大部分纳税人在纳税年度结束后无需申报。这种相对简便的税制模式不仅适应了公平与效率兼顾的个税改革趋势,而且便于与现行分类税制衔接。     

从新冠肺炎疫情看专业数据库在现代化经济体系中的作用

信息技术的应用使数据信息在经济体系中的作用日益重要,经济体系的功能聚焦已经由实体市场平台型经济为主导转向数据端支撑型经济为主导,打造现代化经济体系是中国经济社会发展的内生要求。研究表明,专业数据库是完成供给侧结构性改革的关键、经济主体制定经济决策的重要依据、建立高质量发展水平评价体系的基石及产业提质增效和转型升级的指示器,专业数据库起中枢作用的经济体系是真正意义上的现代化经济体系。新冠肺炎疫情的突然爆发暴露出我国现有经济体系中存在产业应急生产能力弱、产业体系不完善、产业链抵御风险能力不强、合理仓储制度缺失、社会服务体系应急水平较低、区域间存在“数字鸿沟”等短板,根源是服务于经济体系的专业数据库不健全使疫情时期我国的经济发展受到巨大影响和损失。要切实建成现代化经济体系,就必须强化专业数据库建设,弥补专业人才短板,科学建设专业数据库,加大各产业的专业数据库建设力度,灵活衔接各领域的专业数据库,加速数字产业化进程,完善劳动力信息数据库,缩小区域间的“数字鸿沟”。以现代化技术规避风险,在常规时期和非常时期均能有序平稳运行,是现代化经济体系与传统经济体系的重要差别,是宏观经济真正的高质量发展。