Teacher Training and Teacher Optimism about the American Economic System

The amount and type of economic-education training teachers receive have predictable effects on the teachers' optimism about the future of the American economic system.     

The Determinants and Effects of Clients Following Audit Partners Who Switch Audit Firms

Abstract

We examine the determinants of clients’ decision to follow departing partners to new audit firms and the effect of this decision on the likelihood of financial restatements. Using Taiwanese audit partner turnover data from 1984 to 2010, we find that clients are more likely to follow departing partners when the partners have more clients, longer tenure, and when both lead and concurring partners leave simultaneously. By contrast, clients are more likely to stay with their incumbent audit firms when the firms are one of the Big Four or when only the concurring partners leave. The extended partner tenure due to clients following departing partners, however, does not enhance audit quality. In fact, clients that stay at the incumbent firm experience a significant decrease in the probability of financial restatements in the first year after the audit partners leave, but clients that follow do not.     

The relationship between business diversification and productivity: considering the impact of process innovation at different corporate life cycles

This paper investigates the link between a firm's process innovation (PI) and its segment productivity at different life cycles. The results show that business diversification is negatively associated with a firm's productivity, and further reveal that a firm's PI moderates the above relationship. In addition, the corporate life cycle literature builds blocks for this study to explain that the involvement of administrative costs varies across life cycles when diversified firms get mature and bigger. Our empirical evidence indicates that the potential costs of a complex organisational structure contingent on business diversification at a firm's mature life cycle could be alleviated by the conduct of process innovation. As process innovation at different life cycles may alter managerial incentive that leads to different firm performance, the managerial implication is that diversified firms should appropriately engage in process innovation to prevent unfavourable liability from the development of their businesses.     

非政府市场化治理在环境认证领域的应用:政策原理与启示

全球经济一体化和民主化背景下,非政府市场化治理在全球认证管理中兴起。文章以非政府市场化治理机制为研究对象,阐述其政策原理与三个主要特征。以中国和美国的有机认证体系为案例,分析政府管理对非政府市场化机制的复杂影响。提出政府管理需与非政府市场化治理的机制相适应,特别是要尊重公开、透明、民主的特征,促成市场机制和政府机制的有效叠加。当前,应特别注意政府部门因袭不透明的管理方式,滥用法律和行政权威,享有过于集中的控制权或参与权,破坏治理的社会基础,造成市场失灵与政府失灵的恶性叠加。     

浅谈天然气销售企业的财务管理

随着市场对天然气需求的增加,天然气销售企业的市场环境发生了巨大的变化,本文就天然气销售企业的现实环境做一个概述,然后对其存在的财务管理问题进行一个梳理,并根据现实存在的财务问题找出相应的解决方法.     

Market Model-Based Channel Selection in B2B E-Commerce: Exploring a Buyer's Adoption Decisions

Companies that seek to exploit the cost advantages of business-to-business (B2B) e-Commerce face a variety of strategic options. By analyzing the demand and cost functions for sellers, intermediaries, and buyers, this research develops an economic framework that clarifies the relative advantages of four common B2B e-Commerce channels: private exchange, web-based procurement, public aggregation, and public exchange. This research focuses on addressing two important questions: (1) How does a buyer select a suitable B2B e-Commerce channel (or an e-Marketplace structure) given a variety of market conditions, different levels of product substitution, and a range of purchasing patterns? (2) How does a buyer successfully manage a B2B e-Commerce channel for gaining the highest transaction-level buyer surplus? The analytic and numeric results of our study show that a company's product offerings, the market conditions it faces, and the purchase patterns it implements are all important determinants in the selection of B2B e-Commerce setting. For custom products, private networks (such as the private exchange or web-based procurement models) are more attractive than the public aggregation or exchange models. However, taking market conditions and purchasing behavior into consideration, the web-based procurement model is more suitable for spot purchasing, while the public exchange model is more suitable for systematic purchasing and fragmented markets. On the other hand, the aggregation model is preferable in concentrated markets while the exchange model is more suitable in fragmented markets. These results provide important implications for industrial development of B2B e-Commerce.     

Increasing hotel customer value through service quality cues in Taiwan

The purpose of this paper is to elucidate how service quality cues and customer value are related, and explores the internal composition of this relationship. Samples were collected using a questionnaire, which had assessed the quality of the researcher's measurement efforts by investigating reliability and validity. Functional value is found to be affected mainly by reliable cues and accuracy of service quality, whereas conditional value is influenced by responsiveness of service quality. Furthermore, emotional value is found to be affected mainly by empathy of service quality, whereas social value is influenced by tangible cues of service quality. Finally, epistemic value is affected by responsiveness service quality. For future research, other external cues may influence perception of customer value with extrinsic information should be discussed. In practice, hotel managers can hone the relevant cues and optimise investments to raise service quality. Finally, this study provides a new shape of ‘structural’ relationships among five service quality cues and five types of customer value.     

Understanding the performance of software-as-a-service based on service-dominant logic

How to improve performance of software-as-a-service remains a problem. Drawing from the service-dominant logic, the relational view, and the social exchange theory, we develop a model to delineate the relationships between performance, relationship-specific services, and internal services. The premise of this model is that the service provider's internal services play a key role in motivating the client to collaborate with the vendor. This helps the provider offer relationship-specific services, characterized as knowledge-based and process-based services and the provider's performance relies on these services. Results of empirical testing using responses from 102 firms support the proposed hypotheses. Our findings provide a number of useful implications for research and managers.     

The potential impact of climate change on Taiwan's agriculture

This paper intends to estimate the potential impact of climate change on Taiwan's agricultural sector. Yield response regression models are used to investigate the climate change's impact on 60 crops. A price‐endogenous mathematical programming model is then used to simulate the welfare impacts of yield changes under various climate change scenarios. Results suggest that both warming and climate variations have a significant but non‐monotonic impact on crop yields. Society as a whole would not suffer from warming, but a precipitation increase may be devastating to farmers.     

计算机基础课教学分析

随着科学技术的发展,特别是计算机技术的飞速发展,使得计算应用技术不再是少数专业人员的"专利".在当今的信息社会中,计算机尤其是微型计算机作为一种工具、一种办会手段,已经普遮存在于我们的工作、学习、生活当中.因此,学校在各非计算机专业课程中开设计算机基础课是时代的需要,是教育服务于社会的禽要.