移动电子商务营销的探究

随着互联网和智能终端的普及,电子商务特别是移动电子商务展现出强劲的生命力,它极大地改善了我们的生活,给我们带来极大的便利,同时也提供了一种全新的营销模式。未来企业销售将更多的转向互联网平台,传统销售模式也将逐步被电子商务所取代。本文将探究当前各类移动电子商务的特点和优势,销售模式以及其近年来所呈现的新特征。     

电子商务环境下税收征管的新课题

电子商务使企业的经营活动通过计算机网络得以实现,从而缩短商务的流通时间,降低中间环节的流通费用,便于企业获得相对传统贸易方式更多的利润。但相应地,电子商务也为基于传统贸易模式下的税收理论与征管带来了影响,这为税收征管工作提出了新的课题,只有解决好这些问题,才能适应电子商务发展需要。     

有关商业银行发展电子商务市场策略的分析

对于商业银行来说,发展电子商务已是市场经济条件下的趋势所需,也是发展银行业务的需要。电子商务的发展可以为商业银行获取更多的经济机会和利润,创造更大的价值,商业银行参与电子商务也可以带动自身的安全运营,保障商业银行的蓬勃发展。本文对商业银行发展电子商务的市场策略进行分析探讨,也为其他学者对此问题的研究提供参考借鉴。     

电子商务对会计系统的影响分析

一、电子商务对传统会计的冲击 20世纪90年代以来,电子商务的发展为各种新的更加高效的财务与管理模式提供了广阔的空间和可能。同时也从理论与管理的角度探讨电子商务对传统会计的影响,给传统会计带来一场全方位、根本性的革命。     

电子商务给传统企业带来的机遇和挑战

电子商务正在以巨大的浪潮冲击着世界,它在给传统经济带来严峻挑战的同时,也给企业提供了无限机遇。通过对电子商务给传统企业带来的机遇与挑战的分析,来阐述电子商务带给传统企业的影响,力图表明电子商务对传统企业的重要性。     

网络信用支付的会计核算探究 ——以天猫商城分期收款销售业务为例

电子商务的飞速发展方便了人们的生活。互联网经济的运营模式与传统商业有明显的不同,其参与方也更多:有买方、卖方,还有电商平台。目前我国没有专门制定关于电子商务的会计核算准则,这使得网络销售业务中参与方的会计核算没有统一的标准。文章主要以"天猫商城"的分期收款销售业务为例,探讨该业务的会计核算问题,希望能够对网络信用支付中各方的账务处理提供一定的参考。     

基于电子商务环境下的企业营销策略探析

电子商务发展的可喜势头给企业带来了更多的营销方式和机会,利用传统的营销策略来应对电子商务环境下的现代产品营销显然是行不通的。那么基于电子商务的营销环境,企业应当采用怎样的营销策略来与之相适应,即于此,对电子商务进行概述并分析企业市场营销的特点,然后从电子商务环境下企业营销策略的概念特点和电子商务环境下的企业营销策略发展两方面,对电子商务环境下企业营销策略进行分析,以期为企业在激烈的竞争环境求得生存与发展提供借鉴。     

加强电子商务建设推动电子政务发展

电子商务的广泛实施可以帮助政府提高宏观监控能力也是电子政务建设的一大推动力。电子政务对传统政府进行信息化改造则为电子商务的正确、有效运行提供了有力保障。政府本身也是电子商务的指导者和监督者，加强电子商务建设推动电子政务发展。     

数据挖掘与商业企业的发展

随着信息技术的飞速发展,企业正在获得比以往更多的经营手段,电子商务的开展也为企业提供了另一个发展的平台。同时,网络和软件业的发展为     

电子商务给企业发展带来的机遇和挑战

当前,电子商务对企业发展产生的影响越来越大,在激烈的市场竞争环境中,企业能够凭借电子商务获得更多的发展机会,电子商务为企业之间的经济交流及贸易提供了更加便捷的渠道,为企业带来的不仅是商机,也有诸多的挑战。文章结合我国电子商务发展现状,分析电子商务给企业发展带来的机遇和挑战,希望能更好地推动企业的发展和实现我国经济的可持续发展,发挥电子商务的作用与价值。     

Development in Information and Communications Technology (ICT) Statistics at the Australian Bureau of Statistics

This paper outlines the ICT statistical developments that the ABS has undertaken over recent years. These developments have been on both the supply side (ICT industry) and the demand side (use of IT by sector). The content of ABS ICT surveys has changed significantly over the last few years and are expected to develop further in line with industry changes and emerging policy needs.
Recent developments in household collections have been the inclusion of IT use questions in the 2001 Census of Population and Housing and in various ABS social surveys such as Children's Participation in Culture and Leisure Activities. Annual business IT use surveys are now conducted and include topics such as Internet commerce and IT security. Biennial ICT industry surveys are conducted to provide data on ICT production, imports and exports, ICT industry employment, performance and structure information. An Internet activity survey is run every six months and provides regional Internet access details and infrastructure details on Internet service providers.
A major development for 2002–03 will be the compilation of an ICT satellite account. ABS intends to produce an ICT Information Development Plan to guide its future statistical development work in the ICT field.     

Value at Risk in the Suburbs: Eminent Domain and the Geographical Politics of the US Foreclosure Crisis

Several US counties and local governments have recently considered a novel solution to the foreclosure crisis. They plan to use eminent domain to compel the owners of mortgage debt—and specifically of private‐label mortgage‐backed securities—to sell the debt to the government at a price reflecting the loan's market value. The government would then restructure the debt and resell it to new investors. The plans are striking because—in contrast to both development‐driven eminent domain and the federal subprime bank bailout—they would force investors to assume asset devaluation and increased long‐term risk. Notably, the plans have emerged as an instance of financialization‐focused politics in suburbs and suburban cities of color, specifically majority‐black and ‐Latino/a suburbs. Local support for the plans, we argue, is rooted in the long‐term disinvestment of these ‘suburbs of exception', which became targets of subprime lending and eventually sites where the ‘financial exception' has been localized. But these demographic shifts, fragmentation and fiscal pressures have at the same time created a suburban political terrain in which the plans have gained their strongest political support.     

Towards a Theory of Serendipity: A Systematic Review and Conceptualization

Serendipity – the notion of making surprising and valuable discoveries – plays a major role in the success of individuals and organizations alike. Previous research has established the importance of serendipity and identified important individual- and organizational-level antecedents. However, the literature has been dispersed and the boundaries of the concept have been blurry, leading to a lack of conceptual clarity and structure, and thus limiting validity and managerial actionability. Based on a systematic literature review, I synthesize existing management-related research on serendipity and explicate the emergence and composition of serendipity in the organizational context. I first identify three necessary conditions that differentiate serendipity from related concepts such as luck or targeted innovation: agency, surprise, and value. Then, I draw from the literature on sensemaking, event-based theorizing, and quantum-based approaches to management to conceptualize the process of cultivating serendipity in the organizational context as a process of enabling potentiality and materialization, and develop a multi-level theory of (cultivating) serendipity. This conceptualization contributes to our collective understanding of how, why, and when (i.e., under what conditions) organizations can leverage the value in the unexpected, which opens up fruitful avenues for further research.     

Accountability of NGOs in Bangladesh A critical overview

NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders.     

Towards an Asian model of human resource management? A comparative analysis of China,Japan and South Korea

There has been much discussion regarding the possible decline and weakening of national systems of human resource management (HRM). Yet, culture and institutions are often cited as the major stumbling blocks to this outcome. Such constraints may dissipate in the analysis, particularly if ‘regional clusters’ are considered where geographic and cultural closeness and ‘openness’ to similar economic pressures exist. In such cases, it might be postulated that convergence in HRM will occur. We argue that China, Japan and South Korea represent such a cluster. This article examines these countries, to see if a degree of convergence is taking place and if it is towards an identifiable ‘Asian’ model of HRM. A model of change is presented that distinguishes between levels of occurrence and acceptance. Details of the development and practice of HRM in each country are then set out. The article ends with a discussion and implications section and a brief conclusion.     

Ansätze und Ergebnisse anglo-amerikanischer M&A-Forschung

Based on a review of established U.S. management journals (1995–2003), six schools of thought are identified within the Anglo-American M&;A research: “Capital Market”, “Principal/Agent”, “Industrial Organization”, “Organizational Behavior”, “Human Resources” and “Strategic Management”. The literature review shows that the definition of M&;A success, the methods applied, and insights from empirical research differ according to the respective school of thought. Empirical studies focus on the resource combinations of merger partners, the specific circumstances of merger negotiations, and on integration management as antecedents of merger performance. Unfortunately, empirical findings have not yet provided reliable explanations for M&;A success. Based on the current state of Anglo-American M&;A research, the authors discuss implications for business practice, identify research gaps, and propose areas for future research.     

Introduction of New Technology with a Sound Transition of the Input-Output Structure

We examine the general equilibrium repercussions associated with the introduction of new technologies, using the generalized Leontief system that allows technological substitutions. We show that an untested introduction of cost-increasing technologies in any industry may result in creating a non-productive technological structure that does not satisfy the Hawkins-Simon condition, following the autonomous dynamic adjustment process with structural transitions in the economic system. Therefore, we propose a practicable control scheme of introducing cost-increasing technologies that strictly avoids the creation of non-productive structures in all periods of structural transition, using the available information on the ex ante technological structure.     

The Creation of the Office for National Statistics

A new Office for National Statistics was created in the United Kingdom in 1996 following a series of developments designed to strengthen the relevance and integrity of statistics. This paper describes these fundamental changes and sets out a blueprint for future progress. It also sets current developments in the United Kingdom in an historical and international context.     

What helps? Women engineers' accounts of staying on

We have considerable understanding of the obstacles that women engineers encounter and the reasons that they leave the field, but we know less about what enables them to remain. Adopting an interpretivist approach, this article examines how a group of British women engineers in two FTSE 100 companies account for “staying on” in their male‐dominated work settings. We delineate four specific forms of help that facilitate women's retention in the field. We argue that exposure to help leads to women developing a habitus that enables them to continue working in engineering. To conclude, we draw on our findings to outline HR practices that will facilitate supportive relationships in the workplace and pave the way towards developing more positive organisational climates.     

论现代物流企业的发展观

物流业经过诸多年的发展目前已经成为最热门的行业之一,物流企业的注册数量也与日俱增,达到前所未有的规模。毋庸置疑,任何企业都希望自己迅速做强做大,并成为真正现代物流企业的典型代表,要实现这一目标一个首要问题就是要解决现代物流企业的发展观问题。