Accounting and Accountability in Fiji: A Review and Synthesis

This paper reviews accounting and accountability research in Fiji. The review is based on 47 papers published since 1978 in accounting refereed journals, professional journals, edited book chapters and theses and other refereed journals outside accounting. In addition to categorisation of the reviewed papers according to accounting topics, theories and methods of data collection, some themes to which the papers could be related are discussed. Financial reporting/accountability research is the most popular research in Fiji followed by new public management research, with sustainability accounting research the third most popular. The paper's findings suggest some directions for future accounting research in Fiji and where the data can possibly be sourced for such research. We conclude that more research is needed in the Fijian context that focuses on accounting and the state, performance auditing, indigenous accounting, SMEs and accountability.     

我国构建行政诉讼简易程序的必然性

构建行政诉讼简易程序对促进诉讼原、被告地位平等,保证办案质量和效率,合理配置司法资源,让更多公民得到司法救济等方面十分必要。行政诉讼的自身特点、法官群体整体素质的提高等方面使行政诉讼简易程序的构建和实施切实可行。     

略论产业集群技术标准与集聚的正负效应之相关性

产业集群是现代产业发展过程中形成的一种具有典型特征的，介于企业和行业之间的产业组织形态。产业集聚的巨大正效应是产业集群形成和发展的重要原因。同时，产业集聚也会产生负效应，这些负效应可能导致产业集群发展缓慢，甚至衰退和消亡。找到正确有效的途径强化产业集聚的正效应，预防和消除产业集聚的负效应，是保持产业集群健康、持续发展的关键。技术标准对产业和企业的命运起着越来越重要的作用，技术标准与产业集群发展、运行秩序规范、负效应的防范与消除等方面都有着紧密的相关性，是促进产业集群发展的有效工具和手段。     

Research on the relationship between stand productivity and site condition of Larix kaempferi

In this research, five plots are Selected based on stand storage and productivity of planted forest of Larix kaempferi （Japanese larch） as well as their relationship with factors suCh as forest age, site condition and stand density. Through standard plot investigation and method of trunk analysis, systematic research is conducted on storage and productivity of the planted forest and their relationship with site condition. As shown in the research, productivity of planted forest of Larix kaempferi in low latitude area is higher than that in high latitude area while stand productivity is higher in slight acid soil. Contents of potassium element in the soil have Considerable influence on productivity of the Larix kaempferi forest.     

水上加油站安全环保风险分析与管理建议

安全和环保是确保水上加油站生产经营稳定的两大基础。文章结合长江内趸船式水上加油站运行管理实践,论述水上加油站特点,辨识水上加油站经营过程中安全环保风险因素,分析水上加油站安全环保管理现状和存在的问题,并提出应对措施和管理建议。     

油气田技术监督及实验室资源优化对策研究

以新疆油田技术监督及实验室资源的现状为例,分析了在人员、设备、检测能力等环节存在的问题及历史成因,提出了适应现代化管理需要的油气田技术监督及实验室资源优化管理的对策。     

Political trust as rational belief: Evidence from Chinese village elections

Democratic governance is believed to improve government responsiveness to citizens’ demand for public goods. In China, villagers’ committee elections represent a major progress in China’s development toward good governance. We develop a rational model to explain villagers’ participation. Utilizing a national survey of rural residents in 2005, this paper tests the insights of the model. Two findings are of interest to the students of voting and elections. First, there is disagreement over the causal relationship between political trust and voting. This paper offers a rational interpretation of political trust by emphasizing the informational aspect of the concept. Second, voting is generally theorized as a process of overcoming various costs. The prospect of benefits figures more prominently in Chinese village elections. Our findings highlight the pivotal role of township governments in China’s rural politics and reveal the inner dilemma of democratization in China.     

基于感知价值的服务失误补救后顾客满意的实证研究

本文在资源交换理论的框架下，提出了一个基于感知价值的顾客补救后满意的整合模型，研究服务失误和补救服务属性的交互作用对顾客感知价值的影响，最终决定顾客补救后满意。研究表明，感知价值对顾客补救后满意有较强的解释作用，同时还证明了服务失误内容和补救服务属性之间的交互作用，确实对顾客感知价值有显著的影响。     

区际产业转移关联溢出与产业高质量发展——对电子设备制造业的实证检验

基于我国区际产业转移大背景,使用1999-2016内地年30个省市、27个二位数工业行业数据定量测度区际产业转移,选择产业关联较强的电子设备制造业为研究对象,使用投入产出法识别关联产业、测算其关联产业溢出,利用2004—2016年内地28个省市面板数据构建模型对关联产业溢出效应与电子设备制造业转移的关系、产业转移中的关联产业溢出与电子设备制造业高质量发展的关系分别进行了实证检验。研究发现:①2014年中国工业空间基尼系数出现拐点,总体工业由之前的分散转移转为新的集中转移,而电子设备制造业仍处在向中部地区和西南地区集聚的分散转移中;②电子设备制造业转移中的产业关联溢出效应确实存在,且促进了电子设备制造业生产效率的提高和产业高质量发展;③产业转移中第三产业关联溢出效应对电子设备制造业分散转移的作用高于工业,但工业的关联溢出对电子设备制造业生产效率提升的作用明显高于第三产业。     

基于创新型企业成长视角的国外创业政策述评

本文对国外支持创新型企业成长的创业政策进行了综述,分析总结了国外创业政策的含义和目标、创业政策工具的种类和其有效性研究以及改进政策效果的途径。这有利于我国有效制定和实施创业政策,从而促进我国创新型企业的快速成长,推动就业、区域创新和地区经济的发展。