农产品质量安全监管的成本——效率分析

近年我国农产品质量安全问题日益凸显。导致农产品质量安全堪忧的市场不完全、信息不对称、外部性等市场失灵问题仅靠市场自身调节无法解决,需要加强政府调控与管理;而近年农产品质量安全事件频发,政府监管仍然不到位,原因在于政府监管成本过高。实现农产品质量安全的有效监管,必须整合政府资源、社会资源、个人资源,形成监管合力,构建全社会共同监管的局面,降低制度成本、社会监管成本和消费者的信息获得成本,提高农产品质量安全监管效率。     

财政收支项目审计中确定重要性水平的意义

进一步加强财政收支审计是国家审计机关的重要任务,但在实践工作中审计人员对确定财政收支审计项目重要性水平的意义认识不够,导致审计随意性大、审计目标与责任定位不清、审计成本较高,最终加大了审计风险。文章主要说明合理确定财政收支项目的重要性水平对降低审计风险,提高财政收支审计质量的重大意义。     

“货币补偿”总是最优策略吗?——高星级酒店不同服务失误归因下的情境研究

酒店服务的异质性和顾客需求的多样性使得服务失误在所难免。服务补救成为酒店修复服务失误,赢得顾客口碑和再次光顾的重要举措。在酒店管理实践中,货币补偿颇受管理者青睐,通常被作为应对服务失误的首要选择。然而,货币补偿是否为服务失误发生时的最优选择?文章以高星级酒店为研究背景,对服务失误进行情境设计,检验不同失误归因下货币补偿和非货币补偿的补偿满意度差异。数据分析结果显示:酒店因素导致的服务失误情境下,相比货币补偿而言,非货币补偿具有更好的补偿效果;其他顾客因素和顾客自身因素导致的服务失误情境下,货币补偿与非货币补偿间没有显著效果差异。此外,补偿满意度对顾客信任、重购意向与口碑有显著正向影响。     

The causality examination between demand uncertainty and hotel failure: A case study of international tourist hotels in Taiwan

The hotel business is highly sensitive to economic cycles, as the industry faces high frequency and high fluctuation of uncertainty over the demand for lodging services. Without a thorough consideration on the issue, hotels may undergo a business crisis. This research therefore investigates the influence of demand uncertainty on hotel failure by using the operation data of international tourist hotels in Taiwan during 1995–2008. The analysis applies two stages of estimation. The first stage employs a first-order autoregressive model, AR(1), to model lodging demand uncertainty. The second stage estimates the likelihood of hotels’ failure by using a logit model. The results are supportive to determine that the demand uncertainty causes hotel failures.     

A new way of thinking about IT project management practices: Early empirical results

Despite decades of efforts to improve the management of Information Technology (IT) projects, failure rates remain high. This article first reviews literature about information systems success and IT project success. Most of the improvement efforts have focused on advancing variations of the traditional project management paradigm, such as embodied by the Project Management Body of Knowledge. This article describes a new way of thinking about managing IT project called Value-Driven Change Leadership (VDCL), and reports the results of an initial empirical exploration to identify project success factors stemming from VDCL as well as the traditional paradigm. The results are based on data collected from 16 medium-sized IT-intensive projects at eight Chicago-based organizations from six different industries. The results, although not based on a large sample, point to several project management practices associated with project success that stem from both the traditional paradigm as well as VDCL. For example, traditional practices managing stakeholders’ expectations, scope, and schedule are associated with project success, as are practices stemming from VDCL, such as managing the end-product’s architecture, business value added, and the organization change associated with systems implementation. The results of this study also suggest that further research into new ways of thinking about IT project management may be fruitful.     

When new product development fails in China: mediating effects of voice behaviour and learning from failure

This paper investigates conflicts following a new product development (NPD) failure. Conducted in a Chinese business setting, the study examines whether voice behaviour and learning from failure mediate the relationship between task- and emotional conflict emerging from NPD failure. Our findings indicate that voice behaviour and learning from failure are necessary to effectively reduce task and emotional conflict and thus to enhance future NPD. Specifically, it is revealed that emotional conflict leads to a reduced level; and that voice behaviour and learning from failure are significant mediators that influences the relationships between emotional and task conflicts with it.     

土地领域供给侧结构性改革的重心和方向

研究目的:分析土地领域供给侧结构性改革的本质,研究提出土地领域供给侧结构性改革的重心和方向。研究方法:基于微观经济学和土地经济学理论,结合中国推进供给侧结构性改革的战略和实践,从中国土地市场的特殊性入手,分析中国土地市场供需信号传导、市场主体构成和市场供需平衡,探求推进土地领域供给侧结构性改革的路径。研究结果:(1)地方政府成为土地市场中的主体并发挥主导作用,形成了中国土地市场的特殊性。政府与市场的进退,关键考量是政府对土地市场的把控能力能否优于建设一个相对竞争充分的土地市场。(2)土地市场供需信号失灵的原因,主要来自于土地要素让渡市场,一方面市场失灵导致企业追求高利润过滤真实需求信号而不受市场之制,另一方面地方政府市场定位放大市场有偏信号,两者共振,形成土地市场整体的有偏预期,共同引起土地市场失衡。研究结论:推进土地领域供给侧结构性改革,(1)关键是引导土地市场向满足公众真实需求的方向转化、生产企业向转变生产方式和发展方向的转变;(2)重点是逐步实现土地征收市场与土地让渡市场的对接,实现土地供需信号畅通传导并有效指导企业开展满足公众需求的生产活动;(3)方向是弱化政府在土地要素让渡市场和征收市场中的市场主体地位,强化并发挥政府在土地市场中的管理、监督和调控的作用;(4)途径是继续强化和充分发挥政府在土地规划、土地市场、土地供应、农地制度改革中的规制作用。     

我国旅行社行业发展的几个理论问题——对我国旅行社行业制度变迁的考察

简要地回顾和评述了二十多年来我国旅行社行业的发展历程,对一些长期困扰旅行社行业发展的诸如旅游业发展与制度化环境、政府主导与市场主导、“政策失灵”问题,行业垄断还是行业竞争等理论问题提出了独立的见解,并就我国旅行社业的发展趋势与路径选择提出了建设性的意见。     

上市公司财务失败的资产流动性因子分析

财务失败界定为由于财务状况异常而被退市风险誓示进入特殊处理版块。上市公司的资产流动性可通过12个变量指标。分别反映短期偿债能力、长期偿债能力、资产周转能力和现金流量运行情况。运用因子分析法建立模型。分析资产流动性可对财务失败起到一定的警示作用。     

掺加矿物掺加料的石膏砌块的铝硅酸盐破坏基理

掺加水泥及粉煤灰等矿物掺合料的石膏砌块既存在钙矾石型破坏,也存在碳硫硅钙石型破坏,建议在以石膏为主要基材的水泥-石膏体系中,水泥的掺加量宜控制在10％以内;水泥和粉煤灰等矿物掺合料的总掺加量应控制在30％以内,以保证石膏制品的稳定.