电子信息产品环境效应的评价指标体系分析

电子信息产业快速增长,产品更新换代加速,带来了资源能源消耗和污染问题,有必要对电子信息产品进行环境效应的评价分析。本文构建了电子信息产品环境效应评价指标体系,并利用模糊层次分析法确定各指标权重,最后根据权重结果提出有关产品改进和环保方面的政策性建议。     

控制权稀释威胁影响上市公司并购支付方式选择吗

当现金并购支付方式优先于股票被大量采用时,以往研究认为这源于主并方控股股东避免控制权稀释导致控制权私利受损的动机,忽视了并购发生时和并购后有持续攫取控制权私利的潜在需要。本文构建了一个基于控制权私利动态性的并购支付方式选择的理论框架。对2004-2007年上市公司774个并购事件的实证分析表明,并购支付决策是控股股东在控制权稀释威胁、债务融资约束及预期并购后所面临的监督之间权衡的结果,前者促进了现金支付偏好,而后两者均减低了该偏好。所隐含的政策启示是,上市公司并购支付方式创新本质上要与抑制控制权私利活动结合起来。     

Push and pull factors in medical employees' turnover decisions: the effect of a careerist approach and organizational benefits on the decision to leave the job

This paper aims at understanding the relative impact of 'careerist' attitudes and organizational benefits on prospective turnover decisions. We argue that the push/pull trade-off between careerist attitudes and organizational benefits in relation to turnover is occupation-specific. This is assessed by combining the sociological hypothesis of occupational 'market viability' and the organizational focus on opportunities. Testing this assertion, we examined turnover decisions for four occupational groups from eight medical institutions located in seven geographic areas. Initial results showed occupational variations in the weight given to 'careerist' versus organizational benefits in turnover decisions. Results from two logistic regression models suggest that organizational benefits, in contrast to a 'careerist' orientation to work, restrain occupation-specific turnover behaviour, even when controlling for the effect of perceived opportunities. These results are interpreted in terms of the 'market viability' hypothesis which stresses occupational variations in opportunities. Economic fluctuations for peripheral employees possessing general, rather than firm-specific skills may improve, rather than limit employment alternatives and hence enhance rather than constrain turnover decisions.     

Holiday recovery experiences,tourism satisfaction and life satisfaction – Is there a relationship?

This research examines the relationships between holiday recovery experiences and life satisfaction through mediating variables of tourism satisfaction. Derived from a sample of 777 American respondents, it was found that individuals who were able to control what they want to do, feel relaxed and detached from work, and have new and challenging experiences during a holiday vacation were more likely to be satisfied with their holiday experiences and their life in general. The paper concludes with recommendations for the success of tourism businesses as well as the enhancement of tourists' senses of well-being.     

贸易增长与产业效益关联度分析

本文在对制造业贸易增长和产业效益关系进行分析时,把适用于较大样本的计量回归模型和适用于贫信息、小样本的灰色关联分析相结合,从不同的时间序列和时间节点展开研究,用以考察中国制造业和工业制成品贸易的发展与相关制造业产业效益的关系。其中对制造业整体的贸易与产业效益关系进行衡量时,运用6个计量模型对贸易与产业利润和生产率关系进行分析,此后就制造业中9个主要部门的直接经济效益,通过灰色系统理论中的灰色绝对关联度和相对关联度进行分析,得出高技术密集型产业的经济效益与贸易的关联性要高于劳动和资本密集型产业。     

The impact of channel integration on consumers’ channel preferences: Do showrooming and webrooming behaviors matter?

This study investigates the relationships among channel integration and consumers' online and offline patronage intentions. The theoretical framework proposes perceived empowerment, perceived assortment, and perceived benefits as mediating variables in the channel integration–patronage intention relationship, with consumer showrooming and webrooming behaviors as moderating variables. Data was collected by means of two studies; that is, for search and for experience products, respectively. The proposed conceptual model was tested by employing variance-based structural equation modeling. The results of both studies confirm that channel integration significantly affects consumers’ channel preferences. The mediating roles of empowerment, assortment, and benefits were confirmed for all of the relationships except for the mediating effect of empowerment on the relationship between channel integration and offline patronage intention. Further, showrooming and webrooming moderated the positive impact of channel integration on online/offline patronage intentions. The study contributes to the multi-channel retailing literature by providing useful implications for academicians and practitioners.     

旅游企业经济效益评价方法分析

损益平衡分析法和最佳利润分析法是旅游企业经营中有关经济效益评价最基本的两种方法，二者都是研究业务量、成本和利润之间的关系的。通过分析，可以帮助企业科学决策和加强经营管理，控制和降低企业经营成本，促进经济效益和劳动生产率的提高。     

TRIPS协议弹性条款与中国知识产权立法的完善

知识经济时代,知识产权保护与国际贸易密切相关,催生了《与贸易有关的知识产权协议》(简称TRIPS协议)。TRIPS规则直接影响到各成员方的贸易利益,也极大地影响着社会公共利益。所以,TRIPS协议的产生和实施都围绕着成员间利益冲突的协调和平衡。发展中国家要充分利用TRIPS协议的弹性条款,在其设置的弹性空间中保护自身利益,寻求权利和义务的平衡。我国也要对TRIPS规则的转化和适用进行认真研究,使我国的知识产权立法更加完善。     

会计舞弊经济收益与成本分析

本文从外部性以及经济收益与成本角度分析后认为,会计舞弊均缘于舞弊者“经济人“的理性行为。治理会计舞弊一方面应施行“严刑峻法“,让舞弊者承担其舞弊行为的全部成本,使其得不偿失而改变行为预期;另一方面通过健全、完善产权等相关制度,建立适当的激励机制使个人收益等于社会收益,用完善的制度正面引导个人“从善“,自觉杜绝舞弊行为。     

基于平衡计分卡的ERP用户效益研究——来自中国ERP用户的经验证据

自从ERP诞生以来,西方学界就着力探究ERP能否及带给用户多少效益,设计了一系列计量指标和计量模型。能否在此基础上构建中国意义上的计量指标及计量模型,本文力图在此方面做出尝试。以四家引入ERP的中国用户为样本,比较了他们之间的效益。构建一个以平衡计分卡的流程、客户、财务、学习与革新四维因素为一轴,信息技术的自动化、信息化与转移三维因素为一轴,组合成计量ERP用户效益的十二单元的模型,用以解释、了解和确认引入ERP带来的直接与间接效益。在十二单元计量模型的基础上,提出了各单元的指标体系,指标体系的标准化为软件厂商的设计与用户的ERP决策提供了依据。