The application of Operation and Technology Roadmapping to aid Singaporean SMEs identify and select emerging technologies

In order to aid Singaporean SMEs identify and select emerging technologies for business benefit, a modified process of the Cambridge T-Plan methodology has been introduced and applied to a pilot sample of 30 companies in a variety of manufacturing sectors. This fast and simple process takes the company through five key steps to enable them to create their first Operation and Technology Roadmap (OTR). The paper explains the background to the approach and focuses on the initial benefits identified by a survey of the pilot companies.     

中国服务贸易竞争力的国际比较研究

服务贸易是当前国际贸易中发展最为迅速的领域,已成为我国经济新的增长点.通过服务贸易的国际横向比较,服务贸易TC指数大部分长期为负值,且各行业之间TC指数差异大,我国服务贸易竞争力水平远远落后于发达国家.从制约因素分析来看,提升我国服务贸易的国际竞争力,必须重视服务贸易营销,寻求国内市场支持,建立服务贸易扶持政策.     

Dynamic Moral Hazard and Executive Stock Options

This paper shows that the optimal executive compensation scheme in a dynamic moral hazard environment is convex in the firm value. This implies that the optimal contract should include stock options. This is because the private benefit of shirking is increasing in firm value and the manager's utility is concave. Therefore, in contrast to the previous literature that takes stock options in the incentive contract exogenously, we rationalize the optimality of their use endogenously. Moreover, we show that the optimal amount of stock options (restricted stocks) increases with agency cost and the executive's reservation utility, decreases with the degree of risk aversion of the manager, and increases (decreases) with the firm size.     

国家区域投资政策动态一致性分析

本运用动态博弈模型，以国家的区域投资作为研究的背景，分析了国家与各个区域之间的动态博弈，对国家的区域投资政策的动态一致性进行了深入的探讨。指出在西部大开发的过程中，国家在制定倾向西部地区的投资政策时，一定要使所有的区域确实相信中央政府要遵守已制定的投资政策，保证政策制定与执行的一致性。     

信息化视角下优化企业会计核算流程的方法分析

信息化时代,为了满足日益发展的会计信息时效性和准确性需求,财务会计工作由传统的手工记账方式转变成使用各财务软件进行企业财务会计核算工作。通过记账方式的改变,能有效提升会计信息的准确性,提高会计核算工作的效率和效果。然而,从较多企业使用情况来看,仅仅使用财务软件进行一般的会计账务处理,财务会计信息的核算时效性仍旧存在不足,对业务活动的监督容易存在漏洞,尤其是对于发展到一定规模的企业来说,进一步优化整个财务会计工作流程,使会计工作更加高效,尤为重要。因此,本文先分析了优化企业会计核算流程的必要性,又探究了企业会计核算流程的优化理念,最后详细研究了信息化时代优化企业会计核算流程的措施,使用ERP系统对企业会计工作的促进作用,希望能对企业会计的信息化建设提供参考。     

安全投资模型及收益分析探讨

本文在分析安全投资模型基础上提出,安全投资对生产经营单位产生效益的分析模型.认为企业安全生产的基本前提是有一定的安全投资比例,并且以最佳安全投资点进行投资所产生的效益表现形式是潜在的、收益是巨大的.因此,我们从另一个角度认识到安全投资的重要性,同时也为项目设计提供参考依据.     

Measuring inter-organizational trust—a critical review of the empirical research in 1990-2003

This study reviews empirical research on inter-organizational trust. Since the early 1990s, researchers on inter-organizational relationships have consistently argued that mutual trust is an essential factor of relationship quality and performance. The purpose of the study was to evaluate the advancements and setbacks in current empirical research in terms of measuring inter-organizational trust. This paper analyzes the theoretical approach, the conceptualization and operationalization, and the measurement issues covered in studies on inter-organizational trust conducted from 1990 to 2003. Although trust has emerged as an important factor in inter-organizational relationships, there are still major conceptual and methodological challenges to be met in studying this complex concept. The results show major inconsistencies in conceptualization, operationalization, and measurement of trust. The paper concludes with suggestions for further empirical research.     

Cultural value,consumption value,and global brand image: A cross‐national study

In expanding their market to the global level with clear and consistent global brand images across nations, marketers are ever confronting the issue of how to deal with different cultural values. Cultural value is identified as an influential factor on brand image and is widely accepted as one of the crucial concepts in understanding consumer consumption value, which determines choices of consuming everyday products and services. Most firms endeavoring to establish and maintain consistent global brand images, however, adopt a standardized brand image strategy that usually does not consider individual target markets” characteristics, including the concepts of cultural value and consumption value. This study developed a conceptual framework which incorporated cultural value not only as a direct antecedent of brand image, but also as an indirect antecedent of brand image through consumption value, and empirically tested it using the category of apparel. Following this framework, this study hypothesized the differences in brand image, cultural value, and consumption value between the U.S. and South Korea. Data were gathered through surveying university students residing in the San Francisco and Seoul metropolitan areas using a convenience sampling method. A total of 329 completed questionnaires were used in factor analysis, discriminant analysis, and structural equation modeling. The results provide insights into standardized brand image strategies and suggest some implementable tools that might prove effective in both countries. © 2009 Wiley Periodicals, Inc.     

Information direction, website reputation and eWOM effect: A moderating role of product type

This article examines how the electronic word of mouth (eWOM) information direction (positive vs. negative) and a website's reputation (established vs. unestablished) contribute to the eWOM effect. The article describes a study focusing on the moderating role of the product type (search vs. experience). The results of the experiment show that the eWOM effect is greater for negative eWOM than for positive eWOM, greater for established websites than for unestablished websites, and greater for experience goods than for search goods. The results support the moderating effects of product type on the eWOM information direction-website reputation-eWOM effect relationship. The impact of negative eWOM on the eWOM effect is greater for experience goods than for search goods. Similarly, the impact of website reputation on the eWOM effect is greater for experience goods than for search goods. The findings provide managerial implications for an Internet marketing strategy.     

层次分析法在列车运行调整中的应用

依照层次分析法原理,对列车运行调整过程中的主要影响因素进行比较分析,构造判断矩阵,运用简单加权平均数的处理方法得出3种开行列车的相对比例关系,最后以既有跨线列车为参照对象得出其他客运专线列车在运行调整目标函数中的权重值大小.