文化旅游产业融合对文化消费的影响

党的十九大报告明确提出健全现代文化产业体系,创新生产经营机制,培育新型文化业态,推动文化事业和文化产业发展的新任务,文化产业部门正在着力推动我国文化产业与国民经济各产业的"跨界融合",从而推动文化业态创新和我国文化消费的转型升级。本文基于耦合协调度模型测算我国2005-2015年30个省市文化旅游产业的融合度水平,印证我国文化旅游新业态的成长与进步。动态面板模型的拟合结果显示我国文化旅游产业融合与文化消费之间存在着互为因果的关系,产业融合对文化消费水平的提升作用十分显著;文化旅游产业融合为市场提供了更复合、多元的供给品,满足了消费者日益升级的文化消费需求。因此,切实贯彻十九大报告精神,坚定文化自信,进一步完善政府职能,培育专业化的文化旅游产业人才,强化文化旅游产业投融资机制,依托文化产业融合带动文化消费的转型升级,是我国文化产业进一步发展的重要途径。     

企业战略联盟的组织形态演进

长期以来,战略联盟一直是战略管理中倍受关注的焦点。从两条主线追溯了战略联盟组织形态的演进路径———其中一条是战略联盟的组织形态特征,另外一条则是企业联盟的战略涵义。分析战略联盟组织形态演进过程中的共同特征,对我国企业的发展和竞争具有一定的现实意义。     

新的经济环境对大学会计教育的冲击

随着我国经济市场不断的深入,网络发展、电子商务诞生,我国的财务环境发生了天翻地覆的变化,要求财会人员必须较强的自主学习能力;优秀的文化业务素质;富有创新能力和较强的实践能力以及较强的协调与管理能力。大学应该树立全新的教育观念,确立全面型会计人才的培养目标,加快改革传统的会计教模式,完善会计教育功能,调整现有的会计教育内容,建设好优质的师资团队。     

国际贸易、外国直接投资、经济增长对环境质量的影响——基于环境库兹涅茨曲线研究的回顾与展望

环境库兹涅茨曲线(EKC)是环境经济学的一个热点问题,笔者沿着其研究脉络,重点探讨了基于国际贸易、外国直接投资的EKC的研究现状。分析表明:虽然许多学者对相关领域进行了富有成效的研究,但EKC方法本身在指标选取、经济分析和计量方法等方面存在一些缺憾,未来的研究应侧重于对国际贸易、外国直接投资与环境反馈作用、经济活动与生态系统演进等领域的研究,并在数学手段和模型上加以改进。     

The Impact of Program Environment on Recall of Humorous Television Commercials

This study investigated the possible effect of television program types on the recall performance of humorous television commercials. An experimental design was developed to test the relative performance of the same humorous and non-humorous ads in three different contextual environments—situation comedy, action/adventure, and documentary. The findings indicate that the recall performance of commercials and of the product or service promoted are both affected by the program environment within which the ads appear.     

我国工业制成品对外贸易对环境的影响

基于工业制成品在我国对外贸易中占据绝对主导地位的现状,本文对工业三废排放量、十一个主要工业行业进出口贸易中含污量转移的状况进行了实证分析。结果表明,工业三废排放量与对外贸易增长走势基本吻合。工业制成品贸易的增长虽然尚未带来整体和大量污染物向国内转移的局面,但也确实对我国环境造成了一定的负面影响,且环境污染物有加快向国内转移的趋势。工业制成品与环境关系的研究,对于我国外贸及环境政策的调整具有重要的参考价值。     

Interfirm Alliances in the Small Business: The Role of Social Networks

In light of the increasing importance of strategic alliances in shaping competition, this study explored whether the social network of small firm executives can be leveraged to facilitate the establishment of interfirm alliances. Analyses are based on a mail survey of 149 small manufacturing firms in the northeast United States. Results indicate that the social networks of senior executives account for 11–22 percent of the variance in the degree to which firms engage in alliances, depending on the type of alliance. Results also show that the number of interfirm alliances is positively related to several networking properties (propensity to network, strength of ties, and network prestige). Findings are discussed in the context of network theory, social embeddedness, and the overall implications for management researchers and practitioners.     

The Impact of Cultural Differences on the Convergence of International Accounting Codes of Ethics

The International Federation of Accountants (IFAC) has issued a revised “Code of Ethics for Professional Accountants” (IFAC Code). The IFAC Code is intended to be a model code of ethics for national accounting organizations throughout the world. Prior research demonstrates that approximately 50% of IFAC member organizations have adopted the IFAC Code as their organizational code of conduct. There is therefore empirical evidence that international convergence of accounting ethical standards is occurring. We employ Hofstede’s (2008, http://www.geert-hofstede.com/hofstede_dimensions.php) cultural dimensions in an attempt to empirically explain accounting organizations’ decisions about whether to adopt the IFAC Code or to retain their organization-specific code. Our results indicate that accounting organizations in cultures with high levels of Individualism and Uncertainty Avoidance are less likely to adopt the model IFAC Code. Organizations in high Individualism and Uncertainty Avoidance societies are therefore less likely to surrender the setting of ethical standards to an outside, international organization.     

文化认同对中国文化产品出口二元边际的影响研究

基于2008—2018年中国与“一带一路”沿线63个国家的文化产品出口数据,构建文化认同的指标变量,探究文化认同对中国文化产品出口的二元边际影响。实证分析表明：以孔子学院及汉语言的使用作为代理变量的文化认同有利于推动中国文化产品出口的二元边际增长。异质性检验分析文化认同对中国与东盟国家的文化产品出口拓展边际影响显著,贸易伙伴国家是否临海的地理位置对中国向“一带一路”沿线非东盟国家文化产品出口拓展边际影响显著。除此,出口目的国家的经济规模、人口规模对文化产品出口二元边际也具有显著影响。最后,中介效应检验发现文化认同通过贸易联系持续时间影响中国文化产品出口的二元边际。     

WTO在环境保护中的作用及环境谈判对我国的影响

尽管WTO不是环保组织,但WTO同贸易在三个层次上产生交集。WTO原则和规则对应对气候变化也非常重要。贸易与环境谈判是正在进行的WTO多哈回合多边贸易谈判中的一个重要内容,各成员正致力于削减或取消环保和服务的关税和非关税壁垒。目前关于削减环保产品的关税和非关税壁垒的方法是各方关注和争论的焦点。中国尽管作为发展中国家的一员,但却位列全球环境货物贸易大国之列。这种双重性决定了中国在贸易和环境谈判中的独特立场。     

The Space Between: Towards a Typology of Interfirm Relations

ABSTRACT

Understanding and managing the relationships between firms is the central issue in business to business marketing. Some of the results of a program of research undertaken in Australia to study interfirm relations are used to develop an empirically based typology of interfirm relations focusing on the mix of cooperative and competitive elements coexisting in a relationship. Measures are developed of relationship cooperativeness and competitiveness and relations are classified into one of four types based on whether they score high or low on each dimension. A dynamic process model of interfirm relationships is developed as a basis for identifying the main factors driving relationship development. Measures of these factors form the basis for regression analysis to identify the characteristics of each of the four types of relations and examples of particular relationships are used to illustrate the characteristics identified.     

Impact of Corruption on the Development of Information and Communications Infrastructures in Bulgaria and Romania

Abstract

Bulgaria and Romania joined the European Union in January of 2007. Joining the EU is expected to promote the candidate country's economic growth, provide access to western technology, increase employment and attract foreign investments, the collective result of which is expected to be social, economic and technological advancement. In a perfect world where all factors contribute favorably those goals can be achieved. However, the detrimental impact of corruption on achieving national goals must also be addressed. This article examines linkages between information infrastructures and social development in Bulgaria and Romania as well as investment needs and financing were addressed with the objective to improve National Information Infrastructures (NII), expected payoffs from NII improvements were identified; the role of corruption in retarding information infrastructure development was also investigated. Using regression analysis the relationship between information infrastructures, social development, corruption, and economic development in Bulgaria and Romania were compared to those of the EU10 countries admitted into the EU in 2004 as well as to those in the original EU15 countries. It is concluded that given present conditions in Romania and Bulgaria development financing will have to come from internal and from World Bank sources rather than from foreign direct investment.     

The Cultural Impact of Workflow Management Systems in the Financial Services Sector

The implementation of information systems is increasingly resulting in significant changes to the host organisation's culture. In particular, the workflow management system (WFMS) is one new technology that, because of its tendency to have a direct impact on the organisation and execution of work, has the potential to significantly modify an organisation's culture. This qualitative research investigates the nature of the relationship between WFMS and organisational culture, in the UK financial services sector. The research concludes that WFMS have the potential to modify culture in a positive way by improving the organisations' customer orientation, flexibility and quality focus.     

Effects of Network Embeddedness on the Relationship Between Environmental Volatility and Interfirm Contracts

Purpose: This study examines the effects of an embedded network on the contractual relationship between exchange parties under conditions reflecting varying levels of environmental volatility and investigates the role of an important network factor—the embedded network—in the contractual relationship between manufacturers and their suppliers.

Methodology: The empirical test was conducted with manufacturing companies in the context of manufacturer–supplier relationships. Construct measures were based on existing measures and previous research. Measurement reliability and validity were established using exploratory and confirmatory factor analysis and an overall measurement model was assessed with structural equation modeling using LISREL.

Findings: The results of a survey of manufacturers indicate that firms in an embedded network preferred “soft” contracts even when they face volatile environments, whereas those facing volatile environments in a less embedded network preferred “hard” contracts with explicitly specified written requirements. Network partners carefully evaluated embedded networks (a critical factor that has not received enough attention) before forming contractual relationships in a network perceiving interfirm relationships differently.

Originality: The study introduces network embeddedness to explain governance mechanisms in volatile environments and shows that the explicit recognition of embedded network may facilitate the development of contracts with specific provisions as the contractual relationship evolves.     

The Role of Ownership in Managing Interfirm Opportunism: A Dyadic Study

We extend research on transaction cost theory that shows that vertical integration enables firms to protect their investments in exchange relationships better than market mechanisms. However, extant research finds ownership to exacerbate, rather than limit, exchange partner opportunism. Hence, the purpose of this study is to investigate conditions under which ownership can be effective for constraining an exchange partner's opportunism. Using matched dyadic data for 296 hotel brands, we conduct multi-level hierarchical linear modeling and identify conditions under which common ownership limits hotel opportunism. Findings indicate that ownership can limit hotel opportunism when brand headquarters can easily monitor the hotel's activities.     

城镇化进程及其对环境的影响及治理对策

目前,在我国快速发展的城镇化进程中,在带给人们生活质量提高的同时,也给环境保护带来了不可忽视的负面影响。通过对经济增长方式、资源产权、环境主体等方面的分析,我国在推进城镇化进程中,应采取有效的环境治理政策;牢固确立生态意识;按照"十八大"精神加快转变发展方式;对资源进行合理定价。以保障城镇化进程与生态环境、社会经济环境和谐互动。     

Interfirm Control of Plural Formed Marketing Channels

ABSTRACT

Borrowing multi-contract theory from the organizational economics literature (Hart 1983; Holmstrøm 1982; Lazear and Rosen 1981) I build a multilevel channel framework of network control. This framework incorporates both multi-contract theory and the traditional dyadic approach.

I also propose a dynamic perspective of the organizational control process that shifts from a dyadic pre-contractual model focused on the anticipated attributes of the bilateral relationship to a post-contractual phase focused on the interaction between dyads in a network of different contracts. It is difficult and costly to formulate an explicit contract that safeguards the principal's post-contractual interests (Ouchi 1979). Organizational learning and control based on comparative information can support such incomplete contracts.     

The Impact of Perceived Leader Integrity on Subordinates in a Work Team Environment

Over the last decade, the increased use of work teams within organizations has been one of the most influential and far-reaching trends to shape the business world. At the same time, corporations have continued to struggle with increased unethical employee behavior. Very little research has been conducted that specifically examines the developmental aspects of employee ethical decision-making in a team environment. This study examines the impact of a team leader’s perceived integrity on his or her subordinates’ behavior. The results, which came from a survey of 245 MBA students functioning for 2 years in a work team environment, indicate an interaction between leader integrity and team member ethical intentions.     

贸易环境对我国出口影响的实证分析

以我国1995年1月至2009年10月出口贸易的月度数据为基础,实证分析了贸易环境的变化对我国出口的影响,结果显示:实际有效汇率的上升(人民币贬值)对我国一般贸易出口、加工贸易出口和制成品出口具有正面作用;汇率波动率越大,我国的出口贸易额就越少;我国出口贸易的收入弹性较高,一般贸易出口和制成品出口对收入的敏感性也较强;加入WTO、采取出口退税和人民币汇率改革3项贸易政策从长期来看,促进了我国出口贸易的增长。