Are consumers' financial needs and values common across cultures? Evidence from six countries

Are consumers' financial needs, and financial values, the same or different across cultures? Two studies, with student (Study 1; n = 988) and non‐student (Study 2; n = 959) participants, explore the extent of equivalence, across six countries (Brazil, Russia, China, Taiwan, Tunisia and US), in financial need belief, and financial value, measurement models. The financial need beliefs, derived from self‐determination theory (SDT) principles, include financial self‐efficacy, financial autonomy, financial community trust and support; the financial values include materialism and financial altruism. Both the financial need and financial value constructs evidence configural invariance (similar factor structure), and factor invariance among student but not non‐student samples. The financial need constructs evidence full, and the financial value constructs evidence partial, metric (factor loading) invariance. Factor covariance invariance obtains for the financial need beliefs constructs but not the financial value constructs. Finally, neither financial need nor financial value constructs evidence scalar (intercept) invariance. These results provide partial support for extending SDT's hypothesis of universal human needs to the financial domain. In contrast, the financial value constructs of altruism and materialism are largely instable across cultures, suggesting that consumer views of giving, and the role of wealth in social status, differ between countries.     

Cognitive,Emotional, and Sociocultural Processes in Consumption

This article examines deliberative, emotional, and sociocultural processes in consumption. The authors draw upon basic processes from two leading theories in social psychology, the theory of planned behavior (TPB) and the model of goal‐directed behavior (MGB), to develop a comprehensive approach to decision making more appropriate for many consumption decisions, and revise the representation and modeling of key variables to better reflect how social psychological processes relate to consumer behavior. A survey was conducted among real adult consumers of bacalhau in Portugal. Because it is most common for women to prepare bacalhau meals in Portugal, 153 female participants were recruited for this survey. The results show that the TPB, and especially the MGB, are found to explain food consumption decisions well but only after the approaches are modified in form and content to accommodate the complex emotional and social aspects of the consumption context. The results also show that the effects of key determinants of desire in the MGB are contingent on the traits of food involvement and cultural orientation (i.e., degree of vertical individualism). The approach taken herein overcomes limitations of existing theories by synthesizing relevant processes across two leading theories and by introducing new variables and processes, thereby showing that the organization of these processes and their contingency on cultural variables regulate consumption.     

高新技术企业并购的动因及协同效应分析 ——以天泽信息并购深圳有棵树为例

横向并购已经成为企业扩大规模的一项重要举措,众多企业并购的目的之一在于快速获得协同效应,促进企业发展壮大.目前对于企业并购所产生的协同效应,多集中于大样本的实证研究,研究企业也多为制造业.本文基于高新技术企业天泽信息并购深圳有棵树,进行个案分析.     

环境管制与外资区位分布的实证分析——基于中国1985-2004年数据的协整分析与格兰杰因果检验

从理论上看,环境管制与外资区位分布之间的关系一直存在着较大的争议;从实践上看,我国近年来环境污染问题日趋严重,且各地区的环境管制水平呈现出明显的差异。本文通过采用协整分析和格兰杰因果检验,对中国东部、中部和西部地区的环境规制与外资分布之间的关系进行了实证分析,并得出如下结论:东部地区的环境规制与吸引外资之间存在着稳定的正相关关系,而中部地区和西部地区则表现为明显的负相关关系。同时,环境规制不是引起外资变化的格兰杰原因,但外资是引起环境规制变化的格兰杰原因。     

基于分布式数据挖掘的连锁商业企业经营决策分析

分布式经营系统是大型连锁商业企业发展的基础,采用分布式数据挖掘辅助连锁商业企业决策是一种理想选择。连锁商业企业经营决策可以通过基于分布式数据挖掘的全局控制站点决策模式和分站点决策模式,各站点的独立和全局的综合来实行;基于分布式数据挖掘的决策机制与集中式数据挖掘的决策机制相比有划分粒度小、分析与综合性强、面向顾客的灵活度高等特点;并实现了一个客户细分的决策过程。     

民族自治与政治整合——西班牙民族政策评析

通过对西班牙民族政策的历史考察,我们可以得到两点启示：一是政治体系在处理民族问题过程中要具备民主的妥协精神;二是在处理民族问题时要解决好统一与自治、民族与自决的对立和统一,让＂统一＂而非＂对立＂占据上风。     

固相萃取—液相色谱分析蔬菜中噻菌灵和苯菌灵残留量

[目的]建立一种同时测定蔬菜中噻菌灵和苯菌灵残留量的方法。[方法]样品采用酸性甲醇提取,提取液经LC-SCX固相萃取小柱净化,以甲醇-甲酸（0.05%）为流动相,配备Symmetry-C18柱、紫外检测器（280 nm）的高效液相色谱仪对待测组份进行了分离和测定。[结果]噻菌灵在蔬菜样品中的添加回收率在77.2%～102.0%之间,变异系数（RSD）小于10%;苯菌灵在蔬菜样品中的添加回收率在75.4%～96.6%之间,变异系数（RSD）也小于10%,均满足残留分析要求,噻菌灵和苯菌灵在样品中的最低检出浓度为0.01mg/kg。[结论]本方法操作过程简单快速,重复性好,能满足蔬菜中噻菌灵和多菌灵残留量同时检测的要求。     

房地产泡沫的虚拟经济决定论及其实证检验

对于房地产泡沫的理论解释的研究有很多,主要是从实体经济层面、虚拟经济视角、产业经济学这三个角度进行研究,目前大多数是从第一奈路径展开。文章对一些比较具有代表性的理论假说进行总结分析,并在此基础上利用来自中国和日本的数据对房地产泡沫的虚拟经济决定论进行实证检验,最后给出自己的意见和看法。     

面向用户网络的物流服务需求

用户网络涵盖从供应商到消费者各级用户的全部,囊括整个物流需求方.日益复杂的物流服务需求要求物流网络化运作必须面向用户网络,以用户的需求为出发点来提供物流服务.物流服务运作环节的变动与调整,将取决于用户的需求情况与变化.为更好地把握物流需求的复杂变化,面向用户网络提供所需服务,必须关注物流服务需求结构与层次,关注物流服务需求之间的复杂联系,在坚持物流服务属性原则、物流供给与需求相关原则、全面掌握物流供给与需求原则、宏观与微观相结合分析供给与需求原则、理性认识物流服务需求原则,摒弃"重供给、轻需求"观念的前提下,动态组网,构建面向用户网络的物流服务平台;快速响应、动态调整,以适应及时服务的自适应机制;密切联系大规模生产的各个环节,按需提供物流服务;采用灵活多样化的手段、一体化与网络化运作相结合的服务方式.     

股权投资核算方法

文章针对新准则下长期股权投资关于成本法和权益法的核算范围、初始计量、权益法核算等问题做了粗浅的分析,旨在促进实务界正确地分析和理解相关的会计核算问题.