中国城镇多维贫困的测度

应用多维贫困测量方法,选取东北地区、东部沿海地区、北部沿海地区、长江中游地区、黄河中游地区、西南地区的九个省份,从收入贫困、能力贫困、社会排斥贫困和参与性不足贫困四个方面确定七个维度,进行多维贫困测度.结果显示,健康保险和卫生设施对多维贫困的影响最大,而且随着维度的增加,住房和教育对贫困的影响逐渐加大,多维贫困者的贫困深度加深.维度分解结果显示,地区差距仍比较明显,多维贫困最严重的是贵州省.     

对我国大型体育赛事物流问题的研究

随着各种大型体育赛事以及奥运会落户中国,大赛的物流工作已经成为赛事成功与否的关键因素之一,本文通过对大赛的物流问题的分析,对赛会物流组织工作提出建议,以促进大型体育赛事更好的开展。     

Familiarity bias and earnings-based equity valuation

Review of Quantitative Finance and Accounting - This study examines whether investors’ familiarity bias affects their earnings-based equity valuation. Building on theoretical and empirical...     

Virtually Compatible or Risky Business? Investigating Consumers’ Proclivity Toward Online Banking Services

The present research examines online banking services, and it challenges the prevailing assumptions underlying the nomological validity of the Technology Acceptance Model (TAM). Results from 594 Taiwan respondents support a negative relationship between sub-constructs of consumers’ risk propensity and ensuing online banking services (OBS) engagement. The most important contribution is the strong empirical support that both consumers’ positive impact of perceived ease of use and perceived usefulness are positively related to the adoption of OBS. Furthermore, the results reveal that the assumptive impact of perceived risk construct is negatively associated with OBS adoption. The diminished impact of perceived risk explicitly challenges the predominant underpinnings of the TAM framework. In addition, findings reveal that the perceived risk factor consists of five underlying dimensions: financial risk, performance risk, time risk, psychological risk, and privacy risk.     

FDI对中国零售市场与企业绩效的影响及对策

零售业作为国民经济的终端产业,在一国经济格局中具有十分特殊的地位。入世后我国零售业面临着外商直接投资(FDI)的冲击,因此有必要系统而又具体地研究零售业开放对我国零售市场乃至整个产业链系统的影响。本文运用产业组织和微观经济学的相关理论,结合计量分析方法,对中国零售业进行了考察,通过对比内、外资进入零售业绩效的差异,以及外资进入制造与零售两个不同行业领域绩效的差异,得出外资企业过度进入我国零售业市场,挤占内资份额和制造业利润,影响我国产业安全,降低消费者福利等结论,并在此基础上提出解决问题的对策建议。     

Chinese domestic tourist perceptions of wind farms experiences

Wind farm complexes have grown in popularity as a form of energy tourism, but to date there is a paucity of research that addresses tourist perceptions of wind farms as a form of special interest tourism (i.e. energy tourism). The scope of this study concentrated on determining and statistically profiling domestic tourists’ perceptions of wind farm complexes for energy tourism purposes. As such, this study applies grounded theory as a means of interpreting domestic tourist perceptions of their lived wind farm experiences. By means of a qualitative research design, the researchers discovered that domestic Chinese tourists found their wind farm experiences were typified by interests in sustainability energy, exposure to differing local cultures, the science surrounding wind turbine technology and personal enrichment associated with the sharing of wind farm experiences with family and friends. The primary implication of this study calls for the deployment of collaborative interagency policies which promote wind farming as part of the government's overall sustainable energy platform while also supporting energy tourism as a means of personal enrichment and a form of economic development.     

我国标准化学科发展框架浅析——以中国计量学院标准化学科发展为例

本文首先从标准化相关概念入手,对相近概念进行了比较分析。在此基础上,以中国计量学院标准化学科发展为例简单分析了我国标准化学科发展框架。     

促进就业的财税政策探讨

长期以来,就业问题一直制约着中国经济和社会发展,我国政府对此高度重视,出台了一系列缓解就业压力、促进就业的财税政策和措施,对促进国有企业改革、经济发展和社会稳定起到了重要的保障作用。但现有财税政策仍然存在很多问题,难以应对当前日益严峻的就业形势。本文在对这些问题进行分析的基础上,有针对性地提出了促进就业财税政策的改革思路。     

网络团购业信用乱象影响因素实证研究

网络团购坑蒙拐骗、假冒伪劣的信用乱象不仅引发了2011-2012年网络团购业的“投诉潮”,而且导致网络团购业迅速衰退,整个行业面临深刻的信用危机.鉴于此,基于大规模、多渠道的数据调查,运用理论分析与实证检验相结合的方法,从信用意识、信用能力和社会环境三个维度初步揭示了网络团购业信用乱象的十大影响因素及其相关度,期望对网络团购业信用重建战略和策略的制定提供有价值的参考.     

Relevance of Differences between Net Income based on IFRS and Domestic Standards for European Firms

Net income adjustments resulting from mandatory 2005 IFRS adoption in Europe are value relevant for financial and non‐financial firms. Differences in relevance of the aggregate adjustment and adjustments related to several IFRS standards, for financial and non‐financial firms and across country groups, suggest differences in domestic standards and institutions affect investors’ assessment of the relevance of IFRS accounting amounts. Despite these differences, except for French/German non‐financial firms, investors view net income measured using IAS 39 Financial Instruments: Recognition and Measurement as more relevant than that measured using domestic standards, which is notable because IAS 39 was highly controversial in Europe.