开设大学英语选修课的意义和策略研究

在全球化背景下,社会需要具备专业英语素养和英语实际应用能力的人才,基于社会需求和个人需求,大学英语教学要与时俱进的改变现有的英语课程体系,在通用英语基础上开设选修课程。但目前大学英语选修课的开设却存在着诸多问题,如:课程设置问题、教材选用的问题、教学问题、师资队伍的问题等。学校、教师、学生要提升认识,共同努力推进大学英语选修课改革的深化。     

Entrepreneurial capacities as antecedents of business performance in Brazilian firms

We investigate the relationship between entrepreneurial capacities and firm performance. More specifically, we investigate the effects of radical innovation and learning orientation on business performance. We test the effects of entrepreneurial orientation on learning orientation and radical innovation. The results suggest that radical product innovation and companies' orientation to learn have a positive effect on organizational performance. Additionally, we find that entrepreneurial orientation positively influences a firm's capability to learn and innovate. Our findings also show a direct effect of learning orientation on radical innovation, which means that companies with a higher proclivity to learn are more likely to create products and processes, representing a major departure from the state of current knowledge. Copyright © 2014 ASAC. Published by John Wiley & Sons, Ltd.     

The Role of Foreign Shareholders in Disciplining Financial Reporting

We investigate the role of foreign shareholders in improving the quality of accounting information provided by firms domiciled in countries with low de facto institutional quality. Using a sample of firms from four South European countries (Greece, Italy, Portugal and Spain) for which we observe detailed ownership evolutions over the period 2002–2007, we find that increases in foreign ownership lead to increases in financial reporting quality but only if the foreign shareholders are domiciled in countries with strong investor protection mechanisms. Further, we find that the improvement in financial reporting quality is more pronounced in the case of foreign institutional investors. Finally, our results hold before and after the introduction of the International Financial Reporting Standards (IFRS) in 2005.     

供给侧改革背景下创新驱动的动力机制设计

供给侧改革背景下中国经济必须走创新驱动发展的道路.而创新驱动动力机制的设计是推动创新经济发展最重要的驱动力,包括评估与激励机制、空间机制设计、产学研连接机制设计、创新政策的保障机制和创新的社会资本的提升机制.只有不断完善这些机制,才能推动创新战略的顺利实施.     

Toward an understanding of online information processing in e-tourism: does national culture matter?

Tourism is undoubtedly among the industries that better reflect the effects of globalization, technological advances (i.e. the Internet) being one of the most relevant drivers. Given the current market saturation of this sector, a better understanding of how tourists from different cultures process online information and forge their attitudes and behavioral intentions is called for. Nevertheless, national culture may have a major influence on the effectiveness of online tourist marketing activities. This study contributes to the extant body of knowledge via the analysis of the influence of perceived risk on how tourists process the information while browsing a tourist destination website, form their attitudes and behavioral intentions toward the destination. The effect of national culture on such antecedents is examined via a cross-cultural research to compare Spanish and British cultures. A theoretical model is proposed to integrate the effect of perceived risk and variables regarding technology acceptance on tourist responses.     

The Impact of Culture on the Efficacy and Fairness of Whistleblowing: A Contrast Between Brazil and the United States

The possibility of denouncing malpractice at corporations listed on the US stock exchange is a relatively recent requirement as promoted by the US Sarbanes‐Oxley 2002 Act. This organizational alert mechanism acts as a tool for fostering the exercise of control within a structured entity. However, a study in Brazil revealed that the anonymous whistleblowing mechanisms were occasionally utilized for maligning someone when use of the instruments was significantly restrained. This article examines the critical decisions made by the top‐level executives (headquarters) to effectively control subsidiaries and particularly with regard to hotlines that allow whistleblowing and its overall impact on organizational climate using Brazil as a case study. © 2015 Wiley Periodicals, Inc.     

A Comparison of Residents' Perceptions in Two Cruise Ports in the Mediterranean Sea

This paper examines residents' perceptions of a wide set of externalities exerted by the development of cruise tourism. The research involved data collection in two ports located in the two largest Mediterranean islands, Sicily and Sardinia, during the summer peak of the cruise season 2011. These two cruise destinations are especially interesting as they are characterized by a distinct life cycle. The empirical findings show that the two groups of residents have statistically equal perceptions on cruise activity in their destination. A correspondence analysis shows that residents have an overall positive attitude on the development of cruise tourism with respect to social, cultural and economic impacts. Nevertheless, they also feel that cruise activity has a negative impact, especially on the environment. Heterogeneity in occupation is explicitly taken into account. These findings provide directions for local policy‐makers. Copyright © 2012 John Wiley & Sons, Ltd.     

Segmenting Cruise Passengers Visiting Uruguay: a Factor–Cluster Analysis

The study aims to provide a better understanding of cruise travel from passengers' characteristics and experience in two ports of call in Uruguay. A multivariate market segmentation analysis was used, on the basis of 5151 survey data collected during the 2008–2009 and 2009–2010 seasons. A correspondence analysis revealed the underlying latent factors in the set of variables. A hierarchical clustering from correspondence analysis segmented the sample into homogeneous groups. Finally, a decision tree highlighted the most predictive variables for each cluster. The study identifies distinct segments by country of residence, occupation, locations visited in Uruguay, satisfaction and previous visits to the country. Copyright © 2012 John Wiley & Sons, Ltd.     

智力资本作用机制：直接效应·间接效应·调节效应

基于对智力资本作用机制的回顾与梳理,文章回答了智力资本如何作用于组织绩效。指出智力资本对组织绩效的作用效应主要有直接效应、间接效应和调节效应三种,在此基础上,揭示了智力资本作用机制研究在行业领域、智力资本层面和绩效形式上的特点,并提出了智力资本绩效创造的未来研究建议。