会计实验研究对额外变量的控制

实验研究是对相关会计行为进行研究的主要方法之一.通过对变量之间因果关系的揭示,能够充分说明会计行为、会计判断的内在规律.但在研究中,不仅存在着可由实验者控制的能够对被试反应产生影响的变量,还有一些不用于研究目的却也会对被试反应产生影响的变量,即为额外变量,需要对其进行消除或控制.可以认为,会计实验研究的成败与研究者对额外变量的控制效果密切相关.本文通过对会计实验研究中额外变量的不同控制方法进行分析和说明,使实验研究者可以明确如何在会计相关研究中对额外变量进行有效控制,进而有效提高实验的效度.     

How external partnering enhances innovation: evidence from Chinese technology-based SMEs

If China is to make the leap from being a manufacturer of goods, often for others, to being a world-class innovator, then Chinese small and medium sized enterprises (SMEs) have an important role to play in achieving this future goal. Much recent debate has focused on innovation activities of multinational corporations in China, with little attention paid to the role of indigenous SMEs and how they attempt to become more innovation oriented. This paper presents findings from 10 case studies of SME firms based in the Zhejiang Province of China to try and establish to what extent external partnerships have helped them become more innovative and competitive. The most common forms of partnering used by these firms is collaboration with universities, with customers and key suppliers, which has implications for how learning and absorptive capacity affects the firm's innovation strategy.     

中国企业如何应对国外反倾销

中国目前是世界上遭受反倾销调查最多的国家和反倾销最大受害国。原因是国际市场竞争激烈使贸易保护主义重新抬头,国外对中国出口产品的不公正、歧视性待遇,中国出口的产品结构和市场结构不合理,国内企业出口秩序混乱,缺乏完善的信息预警机制和反倾销应诉机制等。中国企业应改变产业结构,使出口产品多元化;推动预警机制的建立及完善;培养市场中介组织,建立反倾销应诉基金;积极应诉保护市场,维护企业自身权益;加紧培养反倾销方面的专业人才;实施价格承诺,尽快中止反倾销调查;企业从容面对,据理力争,尽量避免被他国反倾销。     

商业“她时代”萌芽下的中国“裙子CEO”资本初探

对于"裙子CEO",早已引起社会广泛关注。研究显示:人力资本、社会资本以及人丽资本三者共同促成了女CEO这一特殊人才的形成。其人力资本与企业绩效是成正相关,发挥作用最大;社会资本这把双刃剑对于女CEO来说还是处于一个"凸弧"的上升阶段,还未发挥其最大的效用,有待开发;人丽资本对女CEO工作是有帮助的。研究同时表明:人力资本的形成过程中,IQ比EQ起的作用要稍大一些,说明在社会资本的组成里,情商要比智商更加重要。研究成果进一步表明,不仅人们不能带着有色眼镜看待女CEO,而且为正在奋斗成为女CEO路上的女高官以及普通女职员们指明了一个正确的职业导向,即加强学习,努力增强自己的人力资本,才能尽快地化茧成蝶。     

Family Matters? Recruitment Methods and Cultural Boundaries in Singapore Chinese Small and Medium Enterprises

Singapore official discourse speaks of (Chinese) families as both cultural and economic assets and as vestiges of national identity. Chinese families are often described in traditional terms, namely as patrilinial, patrilocal, patriarchal and clearly hierarchical. In Singapore official discourse, the historical success of traditional family businesses is presented as a unique ethnic and national characteristic. Simultaneously, the Singapore state claims to be ‘modern’, ‘Western’, and ‘cosmopolitan’, allowing little space for ‘parochial practices’ and ‘archaic traditions’. Either praised or looked down on, family businesses occupy an ambiguous position within the ‘traditional’ and ‘modern’ discourses of the Singapore state. This article supplies the evidence of changing family and business relations in Chinese–Singapore firms. Three major factors are isolated that influence Singapore attitudes towards family businesses: Chinese culture, globalization and the logic of developing capitalism, and the role of the Singapore state.     

Global competitiveness,consumer choice and ‘country of origin’ effect: an exploratory East–West study

As protectionist sentiments rise in many countries in light of the 2008–2009 financial crisis, it is more important than ever to understand the potential role of homophily on the country of origin (COO) effect in consumer purchases and how it can impact trade and investment. This study examines these attitudes using a sample of 139 university students from different ethnic backgrounds in Vancouver (Canada), one of the most culturally diverse cities in North America. The results confirm the importance of ethnicity in affecting attitudes toward different countries, including the impact of political/cultural ties and current/historical events on their formation. Variations among different ethnic groups were found, however.     

中式菜单英译现状与英译方法

中国饮食文化源远流长,中华菜肴享誉海外。因此,中式菜名的英译便显得至关重要。然而,目前的翻译现状并不令人满意,而是大量充斥着直译、乱译等弊病,严重阻碍了中国饮食文化传播的推广。有鉴于此,应在翻译时合理采用音译法、直译注释结合法、意译法等方式,以便更好地传达菜肴的品质和内涵。     

“话语转换”视角下的马克思主义大众化--兼谈“中国梦”的话语效果

话语转换是马克思主义大众化的本质要求。从话语体系上把“中国特色社会主义的共同理想”创新性地转换为“中国梦”,不仅符合意识形态现代化的要求,而且是思想政治教育发展的需要。由于“中国梦”还赋予了共同理想更丰富的内涵,其典范性必定助推思想政治教育话语转换走向深入,为马克思主义大众化凭添更多光彩。     

马克思主义中国化理论的结构与解读

深入分析马克恩主义中国化理论的结构,切实把握思想政治理论的解读方法,是当前高校提高思想政治理论教育针对性和实效性,继而实现和推进马克思主义中国化、时代化、大众化所面临的重要而紧迫的任务。解析马克思主义中国化理论的结构,既需要关注学界现有研究成果,学会合理借鉴理论界已有模式,辅以马克思主义哲学作支撑,也需要满足对马克思主义中国化理论进行概括和描述的需要。依托马克思主义中国化理论结构,构建通俗易懂讲清理论“是什么”、深入浅出分析理论“为什么”、学会运用理论“怎么办”的理论解读方法．才能还原马克思主义理论解读的本意,为当前高校思想政治理论教学走出困境提供某些有益的借鉴。     

浅析中国传统元素在手机UI界面设计中的应用

随着手机移动互联网的发展,手机的UI界面设计也越来越受到人们的重视,在雨后春笋般涌现的优秀UI设计中,很多都融入了具有中国特色的传统文化元素,它是一个民族文化的结晶。传统图案与现代UI的完美结合,赋予了新的时代感和生命力,使UI的表现具有更加丰富的文化内涵和历史底蕴,同时让古老的艺术得以传承而不断发扬光大。