Universally-enabling and context-binding resources in new venture internationalization: Evidence from venture capital backed start-ups in an emerging market

Integrating institutional and effectuation theories, we examine the relationship between entrepreneurs’ means and internationalization in an emerging market. Results indicate that some means, such as technical expertise or business network membership, transform into valuable internationalization resources despite difficult institutional conditions. Others, however, such as industry or international experience, are best deployed locally. Findings also indicate that means such as entrepreneurial experience and number of founders act as catalysts of internationalization, allowing for other means to transform into internationalization resources. We extend effectuation theory by showing how different means transform into internationalization resources and contribute to research at the intersection of institutional theory and international entrepreneurship by expanding our understanding of universally-enabling and context-binding internationalization resources. In so doing, we identify a boundary condition to international entrepreneurship theories that emphasize the role of individual resources during venture internationalization by revealing a context in which certain traits exhibit nonstandard relationships with internationalization.     

论税收政策及其政策目标与政策手段的选择

税收政策是政府社会经济政策的重要组成部分 ,税收政策的运用 ,主要取决于税收政策目标和税收政策手段的选择。从税收政策、税收政策目标及其税收政策手段的内涵及抉择条件入手 ,对现阶段我国税收政策目标的确定、税收政策手段的选择路径提出若干建议     

Pleasantly Plump: Offsetting Negative Obesity Stereotypes for Frontline Service Employees

Obesity is described as the fastest growing public health challenge facing developed nations (Prentice, 2006). This research introduces the topic of obesity to the retailing literature by examining the interplay between obesity in frontline employees and customer evaluations of service transactions. Baseline effects are established that show customers evaluate employees and firms more negatively if the frontline worker is obese compared to average weight. Two follow-up studies identify means by which firms may offset the negative obesity effects. Specifically, signaling theory is drawn upon in Study 1 to justify the introduction of observable quality cues as a means to offset negative stereotypes. Results indicate that the presence of unambiguous quality cues attenuate unfavorable judgments of the obese employee and the affiliated retail store. In Study 2, a countervailing, jovial stereotype is primed as a means to offset the more prominent negative ones. Retail managers can use this research as a means to understand an important caveat to frontline service evaluations and as the basis for managing a prominent negative stereotype.     

Experimental dramas: Prototyping a multiuser negotiation simulation

This article describes the use, in prototype form, of a distributed system for simulating negotiation. Participants are provided with a common initial model of a situation, in this case an industrial relations dispute. They then communicate with each other via e-mail before each side commits itself to a particular choice of strategy. The system is considered both as a means of investigating conflict behavior in general (including possible use as a training device) and as a means of testing specific hypotheses about emotion and preference change.     

基于收敛性标准地方政府间财政支出竞争的存在性检验

竞争性的政府必然催生竞争性的财政,财政竞争既是政府竞争的结果,也是政府竞争的手段。伴随着财政分权体制的日益规范,财政支出竞争将逐渐成为政府间财政竞争的主要手段。问题在于,我国政府间是否存在财政支出竞争?本文根据收敛性标准来检验我国地方政府间是否存在财政支出竞争,并衡量地区间财政支出竞争的结构性差异。     

China's IPR Mechanism:A Brilliant Decade——An Exclusive Interview with Li Yong, General Director of China Patent Agent (H. K) Ltd

In the past ten years since China's entry into the WTO, great changes have taken place in the domestic and international environment of corporate intellectual property rights.What inspirations can we get from these changes? On this topic, China's Foreign Trade reporter interviewed Li Yong, managing director of China Patent Agent (H.K) Ltd.     

Leading a multinational is history in practice: The use of invented traditions and narratives at AkzoNobel,Shell, Philips and ABN AMRO

This article states that the distinctiveness of business history and its convincingness can be improved by the concept of invented tradition and narrative. After a theoretical overview it suggests that the narrative approach explains the way leaders operate in practice. It argues that with a narrative approach one sees that history is used by business leaders in four different ways: as a source to create traditions and symbols as means of communication, as a way to understand and strengthen the identity of the organisation, as means to create corporate memory and as a tool to connect past, present and future. The examples are taken from a Dutch oral history project on management behaviour at multinationals.     

新税制环境下企业流转税纳税筹划探析

纳税筹划比税务筹划的概念更适合于纳税人.三大流转税涉税业务多,发生频率高,是企业的主体税种.在新一轮税制改革环境下,增值税可以运用销售方式、结算方式、选择供货单位等方法筹划;消费税可以通过设立独立的销售机构、运用价格临界点、避免从高计税等途径来筹划;营业税则可采用分解营业额、合理签订合同、单设企业等方式予以筹划.纳税企业需恰当运用税收政策,规避税务风险,降低纳税成本,不断提高税务管理水平.     

Advancing means–end chains by incorporating Heider's balance theory and Fournier's consumer–brand relationship typology

Means–end chain theory proposes that knowledge held in consumer's memory is organized in a hierarchy with concrete thoughts linked to more abstract thoughts in a sequence progressing from means (i.e., product features), to psychological and social consequences, and finally to ends (i.e., fulfillment of personal values). This article proposes several advances in the theory. First, specific buying and consumption situations serve as frames of reference when consumers are thinking about products and alternative features of products and brands. Second, states of psychological imbalance may occur in consumers' minds among linkages retrieved automatically for features–consequences and consequences–values; thus, Heider's balance theory informs means–end chain theory and research. The theoretical and practical usefulness of means–end research increases from asking consumers to name an acceptable alternative to the product and brand used in a recent consumption situation, as well as an unacceptable option, and to describe the features–consequences–values of these options; consequently, Fournier's alternative relationships of consumer–brands (e.g., casual friendships, marriages, enmities) become relevant for means–end chain theory. To examine the propositions empirically, the article describes psychological schemas for four means–end chains that link two consumers' recent lived consumption situations to personal values. © 2004 Wiley Periodicals, Inc.     

一种高可靠性的保密野战通信系统方案

针对野战环境,特别是野战车辆对通信的需求,在总结以往通信系统设计经验的 基础上,根据现在通用的各种通信手段及未来可能大量运用的通信手段,提出了一套野战通 信系统方案。该系统方案在融合有线、无线、卫星、光纤等各种常规通信手段的基础上,增 加了具有组网灵活、保密性强等优点的激光通信手段,比以往常用的野战通信系统更具灵活 性、可靠性和保密性。分析表明,该通信系统可以适应许多野战通信的场合,有相当广泛的 实用价值。     

Assessing mission drift at venture capital impact investors

In this article, we consider a recent trend whereby private equity available from venture capital (VC) firms is being deployed toward mission‐driven initiatives in the form of impact investing. Acting as hybrid organizations, these impact investors aim to achieve financial results while also targeting companies and funds to achieve social impact. However, potential mission drift in these VCs, which we define as a decoupling between the investments made (means) and intended aims (ends), might become detrimental to the simultaneous financial and social goals of such firms. Based on a content analysis of mission statements, we assess mission drift and the hybridization level of VC impact investors by examining their missions (ends/goals) and their investment practices (means) through the criteria of social and financial logic. After examining eight impact‐oriented VC investors and their investments in 164 companies, we find mission drift manifest as a disparity between the means and ends in half of the VC impact investors in our sample. We discuss these findings and make suggestions for further studies.     

试析顾客价值管理的涵义及特点

顾客价值管理日益受到重视。顾客价值管理以企业价值最大化为最终目标,重视提高顾客的忠诚度,以顾客价值创造为核心,通过五个层次为顾客创造价值;采用“由外而内”的思考方法,实行价值创新战略,业务流程再造及整合企业内外的资源和能力等一套系统化的方法来实现顾客价值创造,同时,顾客价值管理是一个连续不断的过程。     

Money in the real and the virtual world: e‐money,c‐money and the demand for cb‐money

Electronic money seems to become a new form of means of payment, not only for the Internet. It therefore will compete with other means of payment as central bank money and credit cards. There is an extensive literature on the technical and security aspects of the several forms of electronic money, but only a few papers on the economic aspects exist. In this paper, a Lancaster approach to the demand for means of payment is employed to scrutinize closer the relationship between electronic money and central bank money and credit cards. It is shown that in a two characteristics world of liquidity (acceptability) and security, there is a place for electronic money. Furthermore, it is shown that at present none of the existing monies has the potential for being a dominant means of payment. However, if the network externality problem of electronic money can be solved, electronic money may supplant the others. This revised version was published online in June 2006 with corrections to the Cover Date.     

酶联免疫吸附法检测水产品中的氟苯尼考

氯霉素被禁用于动物性食品后,作为氯霉素类药物的氟苯尼考,在畜牧业中得到广泛应用,对畜禽疾病的控制和治疗起到了重要的作用。随着研究的深入,发现氟苯尼考也有许多毒副作用。因此,必须控制氟苯尼考在动物性食品中的残留,以保障消费者的健康。酶联免疫检测法(ELISA)是一种简便、快速、并适合大规模样品筛选的检测方法。本实验运用ELISA方法检测肉类中残留的氟苯尼考含量,并得到该方法检测的灵敏度、检测下限、交叉反应率、结果重现率等数据,之后用LC-MS对ELISA实验数据进行方法确认。发现运用ELISA检测鱼、虾、肉类中氟苯尼考残留的检测限可低至0.1μg/L,回收率可达70%~120%,重复性好,且实验数据与LC-MS的数据相关性达到99.98%,这表明ELISA是一种检测鱼、虾、肉类食品中氟苯尼考残留的可靠方便的方法。     

Segmentation and Increasing Returns in the Evolutionary Dynamics of Competing Techniques

The diffusion process of two competing technologies is investigated by means of a multilayer niche model modified to encompass several hierarchically related levels, such as the case of fragmentation of the population of adopters between two competing technologies due, for instance, to product differentiation. The multilevel model describes how in each of two markets two groups of firms are producing different products, giving four products in total that can be produced by means of two techniques. The result is thus a model of competition within competition and diffusion within diffusion that generates a non‐linear dynamic system. The characteristics of the system are investigated by means of simulation. The long‐run behaviour of the model is sensitive to initial conditions, though an unfavourable start‐up can be overcome by means of increasing returns to scale. Indeed, returns to scale play a crucial role in determining the final outcome, although very high returns to scale imply instability. Furthermore, the winning technology need not be the most efficient and stability of a trajectory does not imply stability of the relative technique.     

战场多源情报信息仿真评估系统的设计与实现

针对情报处理系统因缺乏数据难以开展多源融合算法研究、融合处理试验、融合效能评估等问题,分析了典型情报处理系统对仿真评估环境的需求,采用了基于目标特性参数进行想定推演、基于量化计算进行效能评估的技术方法,实现了战场多源情报信息仿真评估系统。多种场景的仿真试验验证了技术方法的可行性和系统仿真评估的灵活适用性。     

About the Economic Psychology of Public Debt

Intereconomics - Among the various means of public financing, public debt is a significant as well as controversial instrument. Previous economic research has mainly focused on different...     

名表广告传播策略探析

手表在今天已不仅仅作为一种计时工具，尤其对高档手表市场，许多知名品牌通过各种别具风格的传播手段使自己成为奢侈品中的一员，它们成为财富、地位、品位等的特殊代名词。这些高档知名品牌的腕表凭借其独特的全方位传播策略，使它们多年来始终处于腕表市场金字塔的顶端。然而虽同处高档腕表市场，但不同品牌间的传播手段却存在较大差异。本文通过对名牌手表的标准界定及其等级分类的分析，探讨了不同等级的名牌手表的传播策略，并对名表广告传播策略进行总结。     

现代企业投资决策取决财务创新理念和策略

金融业的开放给企业理财提出了新的挑战,金融战略模式的推广同时为企业理财带来新机遇。新金融环境中企业理财不仅仅是理顺企业内部财务,也不仅是与同类企业或者债权人进行传统的融资或者处理一般的借贷关系,更重要的是通过混业经营,利用信用竞争手段开发企业资金增值是现代企业财务必须具有的新理念。