我国B2C交易信任问题模型初探

随着电子商务的快速发展和广泛应用,关于电子商务信任问题成为研究重点。基于国内外信任问题现状及模型的分析和研究,结合我国目前在电子商务交易中存在的信任问题,提出了我国B2C交易信任问题的初步模型和四个相关假设。并通过问卷调查收集原始的资料和数据,进行相关和回归分析,以验证该模型是适合我国情况的B2C电子商务交易的信任机制的通用模型,降低交易成本,增加企业信任,进一步扩大企业电子商务的应用范围,提高其使用效率并与国际接轨。     

The effects of sales promotion strategy,product appeal and consumer traits on reminder impulse buying behaviour

This article investigates factors of marketing communications and consumer characteristics that induce reminder impulse buying behaviour. Study 1 applies the antecedent, process and consequence approach to investigate the essential differences between reminder impulse buying and pure impulse buying. The results of Study 1 reveal that reminder impulse buying significantly differs from pure impulse buying on motivation, buying goal and decision evaluation. Study 2 further examines how sales promotion strategy might affect reminder impulse buying, with product appeal and consumer traits as moderating factors. Both sales promotion strategy and its interaction effects with product appeal are found to have significant influences on reminder impulse buying. Specifically, an instant‐reward promotion promotes stronger reminder impulse buying than a delayed‐reward promotion. Furthermore, both a utilitarian product appeal with a price discount promotion and a hedonic product appeal with a premium promotion can encourage greater reminder impulse buying.     

庄励：非Leader的快乐生活

“庄励一直认为自己不是一个能成为leader的人物，但她能做好其次的事情。决策者需要冷峻的面孔和深邃的目光，但庄励的身上更多的是一种快乐和随意的气质。与独当一面的野心相比，她更喜欢能踏实地做好每一件力所能及的事。会当临绝顶似的孤独的光荣不是庄励喜欢的东西，她更乐意和伙伴们在一起，共同播种，一起面对。”[编者按]     

Codes of Ethics in Hong Kong: Their Adoption and Impact in the Run up to the 1997 Transition of Sovereignty to China

Following a government campaign run by the Independent Commission Against Corruption (ICAC) in 1994, many Hong Kong companies and trade associations adopted written codes of conduct. The research study reported here examines how and why companies responded, and assesses the impact of code adoption on the moral climate of code adopters. The research involved (a) initial questionnaire surveys to which 184 organisations replied, (b) longitudinal questionnaire-based assessments of moral ethos and conduct in a focal sample of 17 code adopting companies, (c) interviews with 33 managers in the focal companies examining the adoption and impact of the codes, and (d) content analysis of 41 company codes of conduct, including those of most focal companies, plus the ICAC model code.While a mixture of prudential and altruistic reasons were given for code adoption, content analysis suggested that the prime motive was corporate self-defence. The prevailing themes were bribery, conflict of interest, insider information, gambling, moonlighting, accuracy of records and misuse of corporate assets. Wider social responsibility tended to be neglected. Companies appeared to have imposed their codes top-down, emphasising disciplinary procedures rather than ethics training, and appointing neither ethics counsellors nor ombuds-people. The longitudinal study over a seven month period suggested that while moral ethos may have declined, overall standards of perceived conduct had not changed.     

HPLC法测定辣椒及其制品中苏丹红色素含量

[目的] 建立辣椒及其制品中4种苏丹红(sudan)色素的高效液相色谱同时测定方法.[方法] 采用反相高效液相色谱法,以乙腈-酸性水溶液为流动相,采用梯度洗脱,以二极管阵列检测器(PDA)定性定量测定辣椒制品中的4种苏丹红色素,并以LC-MS对阳性样品中的苏丹红成分进行了结构确证.[结果] 在添加浓度1～4mg/kg范围内,4种苏丹红色素的回收率在 81.92%～97.87 %之间,相对标准偏差(RSD)≤5.23%,最低检出限(信噪比S/N=3)分别为0.102、0.097、0.074、0.099mg/kg.[结论] 本方法经实际应用证明,具有良好的稳定性和重现性,步骤简单、可操作性强.     

Buying while expecting to sell: The economic psychology of online resale

Consumer online resale is becoming increasingly common for transactions of secondhand goods. However, when accompanied by a preconceived intention to resell a product after using it, the initial consumer purchasing decision for self-use is complicated by the estimated resale value of that good. We applied the principles of mental accounting to develop and evaluate a new concept that may influence consumer resale and purchase intention: external resale reference price (ERRP). The study examines how online consumer sellers' economic psychology of buying affected their expectation of future online resale outcome. The results indicate that (1) consumers' awareness of future online resale potential can influence their purchasing decisions; (2) ERRP, which is mediated by the estimated resale return, can increase purchase intention; and (3) the effects of ERRP on purchase intention are moderated by online resale likelihood, but are minimal when consumers are aware that resale possibility is extremely low.     

农田生态系统碳足迹法:误区、改进与应用 ———兼析中国集约农作碳效率 (续)

近10多年来,国内外农田生态系统碳足迹研究蓬勃开展并取得了某些成果。同时也存在着问题与误区,主要是碳流路径的短路和指标逻辑起点不一,导致研究结果的失真与扭曲。该文论述了全环式与半环式碳流路径的利弊,提出了改进3原则,对当前世界流行的5种指标体系进行比较、综合、筛选、补充与改进,初步形成了适合中国实际情况的包括碳流路径、指标体系及相应参数的碳足迹方法论,并通过1950年以来的全国性农田系统碳流分析和现代高效农田的案例加以验证和剖析,与当前流行的一些主流观点相悖,运用改进的碳足迹法进行的案例研究发现:(1)与多年生林木相似,农田上连年种植的一年生作物同样具有净固碳作用;(2)1952~2012年期间,随着农业集约化程度的不断提高,全国农田生态系统碳效率仍保持在正平衡状态;(3)尽管农田化合物大量投入,但在农田生态系统内增加的固碳量仍超过耗碳量,化学合成物在农田生态系统的合理应用也有减少温室气体的可能性。     

上海中货实行财务经理委派制的实践与探索

由于企业的体制构成复杂,适应市场经济的法律体系也不完备,社会监督还不健全,导致部分企业的国有资产及收益流失,财务监督弱化,会计基础工作落后,会计信息失算等问题的出现.因此对下属企业经营情况如何监管成为各公司急需解决的难题本文阐述会计委派制的几种形式及各自的优点与不足.随后分析了上海中货集团公司财务管理中存在的主要问题及实行财务经理委派制的背景,并通过财务经理委派制在上海中货所属企业的具体实践,论述了委派财务经理的职权与责任及对委派财务经理的管理与考核,以及实行财务经理委派制以后取得的主要成效.最后对财务经理委派制在上海中货具体实践进行思考和总结,并对财务管理委派制为什么会取成功进行了详细的论述.     

浅析全面审计风险管理

近些年来,有关财政舞弊事件的不断增多,将审计工作推上了风口浪尖上,人们在谴责腐败人员的同时也对相关的审计工作产生了质疑,如何加强全面审计风险管理已成为现代社会发展的重要环节.本文对全面审计管理的内容、提高全面审计风险管理中的必要性以及加强全面审计风险管理的措施进行了论述.