市场导向对物流企业绩效的影响：以服务创新为中介变量--基于中国物流企业的实证研究

基于国内外相关研究及我国物流企业服务创新实践,构建了顾客导向、竞争者导向对物流服务创新、企业绩效影响的概念模型,提出了基本假设,并以调查获取的152份物流企业数据为样本进行实证分析,最终结果认为：（1）市场导向对企业绩效有正向影响,然而顾客导向较竞争者导向对企业绩效的直接影响更为显著,竞争者导向较顾客导向对企业绩效的间接影响更为显著。（2）在顾客导向及竞争者导向作用于企业绩效的机制中,服务创新发挥了重要的中介作用。（3）物流服务创新对物流企业绩效的提升作用非常显著,服务创新不仅可以实现更高的顾客满意度,更是企业经营绩效及盈利能力提升的重要驱动力。     

区域文化价值观对国家审计结果生产和运用的影响——基于区域文化价值观和地方审计数据

区域文化价值观作为一项重要的非正式制度,通过影响社会成员的思维心理和行为,对国家审计产生影响。围绕区域文化价值观影响国家审计结果生产和运用提出理论框架,选取2008—2017年各省区市文化价值观数据和审计数据进行实证检验。结果表明：区域文化价值观中的权力距离、人际关怀导向、绩效导向和恃强性特征对国家审计结果生产和运用均存在显著影响,权力距离与国家审计结果运用之间存在“倒U”型关系;人际关怀导向对国家审计结果生产有负向抑制作用;绩效导向与国家审计结果生产之间存在“U”型关系,对国家审计结果运用则有正向促进作用;恃强性对国家审计结果生产有正向促进作用,与国家审计结果运用之间则存在“倒U”型关系。研究结论对完善国家审计结果生产和运用制度具有参考价值。     

异质性、机构投资者与会计稳健性

以2000—2011年沪深A股上市公司为样本,基于企业本身和市场异质性的视角,考察机构投资者持股对会计稳健性的影响,结果发现：机构投资者持股比例的提升会导致企业会计稳健性的下降,在国有企业、成长性较好的企业中这种负向关系增强了,而企业所处地区的市场化程度对机构投资者持股与会计稳健性之间的负向关系无显著影响,此外,相比“压力抵制型”机构投资者而言,“压力敏感型”机构投资者持股比例的上升导致会计稳健性下降更快。     

死刑案件新闻报道的刑事法律解读——兼论死刑案件新闻报道的价值取向

目前我国保留死刑制度，死刑作为最严厉的刑罚，广大民众关注死刑的适用，媒体热衷于死刑案件的新闻报道。从刑事法律的角度解读死刑案件的新闻报道，从真实死刑案件的新闻报道着手，分析新闻报道的现状，分析死刑制度沿革，寻找他们之间存在的共同价值取向——人权保障。     

城市会展业发展中的政府角色探析

发展良好的城市会展业是带动城市经济发展的新的增长点，有助于提高城市的知名度。城市政府在会展业的推进发展中起着重要的作用，同时也承担着重要的责任。针对当前城市政府在会展业发展中存在的政企不分、协调性差、监管乏力以及服务缺失等问题，政府应准确定位其自身角色，扮演好本地会展业发展的定位者、规划者、环境塑造者、品牌建设扶持者、协调者、服务者、监管的规制者和专业人才培育者等角色。     

Marketing Concept Manifestations in Fiji Enterprises: Confirming the Link to Organizational Competitiveness

ABSTRACT

This paper proposes an integrative view of the marketing concept (i.e., the ability to understand and satisfy customers) and examines its prevalence and effect on competitiveness in organizations operating in an isolated and less economically developed country. The marketing concept manifests as marketing expertise, market orientation, and externally directed organizational values. Based on a sample of 86 firms operating in Fiji, the results indicate that these three mechanisms promote organizational competitiveness, thus supporting the universality of the marketing concept. These findings confirm the important role of the marketing concept in the competitiveness of firms in a less developed economy.     

The Impact of Market Orientation on the Internationalization of Retailing Firms: Tesco in Eastern Europe

This paper investigates a Western retailer's market orientation levels in two emerging markets. We examine whether the market orientation-company performance link holds true for retailers in emerging economies, despite environmental differences. By using concepts from key studies we have assimilated a fully representative model - applied through interviews with top management from Tesco and its subsidiaries and affiliates in Hungary and Slovenia. Using this example, we find that the market orientation-business performance link is valid for Western retailers in emerging economies. Here, the retailer applied market orientation predominately through; the use of matching with suppliers of own brand goods; top management emphasis on market orientation and risk taking. Intelligence generation and dissemination was exercised via global processes such as brand review.     

工作过程导向的商务谈判课程构建

通过对高职高专商务谈判课程的教学思考和审视，确定了以职业教育培养目标为起点，校企合作共同确定了专业职业岗位群、学习领域课程和商务谈判行动领域，提出了工作过程导向商务谈判课程构建原则和步骤，完成了工作过程导向商务谈判课程教学模式、教学方法和教学内容的构建，在商务谈判教学实施中受到了学生、教师、社会的欢迎和喜爱。     

The Role of Market Orientation in Managing Crises During the Post-Crisis Phase

SUMMARY

The tourism business around the world, as one of the most susceptible and vulnerable sectors, must often manage and survive global crises. In recent years the global tourism industry has experienced major crises, such as terrorist attacks, political instability, economic recession, biosecurity threats and natural disasters. The most well-known cases bear testimony to the fact that crises are not new to the tourism industry. However, tourism management capabilities and abilities to deal with complex and critical situations are limited. The time has come to develop an understanding of factors that can help tourism businesses prepare a way of getting through such crises by examining the role of market orientation and its antecedents during a post-crisis phase. This paper is concerned with the effects of several organizational factors on market orientation in airlines during the post-crisis phase of the terrorist attacks of “9/11.” The results indicate that top management factors, interdepartmental factors and organizational systems have a positive effect on market orientation after a crisis has occurred.     

How Market-Guanxi Ambidexterity Affects Adaptive Capability in China＇s Transition Economy

Whether market- and guanxi-based strategies are complementary or substitutable in shaping adaptive capability is a critical yet controversial issue. This paper tackles this problem by adopting the ambidexterity perspective. Specifically, using a sample of 185 Chinese private firms, this study examines the independent and interactive effects of market orientation （MO） and guanxi orientation （GO, i.e., emphasizing on building business and political ties） on adaptive capability of firms in transition economies. Our results suggest that both direct impacts and complementary impacts of MO and GO strongly exist in shaping firms＇ adaptive capability, indicating the importance of ＂strategic ambidexterity.＂ These findings have several theoretical implications for studies on ambidexterity and adaptive capability, and practical implications for finn strategies in transition economies.