我国C2C物流解决方案

分析了目前C2C物流发展存在的困难,并提出了与邮政合作、发展自己的物流体系、多模式综合发展三种解决方案,并对C2C物流未来的发展进行了展望。     

C2C电子商务模式下的诚信危机

伴随着人们的生活进入了E时代,C2C电子商务的发展势头异常迅猛,但与此同时诚信问题成为制约其进一步发展的瓶颈.文章在总结C2C电子商务模式发展现状后分析了诚信危机产生的原因,并提出通过"建立卖家自评和他评相结合的诚信评价机制"、"加强对买家不诚信行为的约束力"、"推行奖惩结合的强化模式"、"健全法律法规建设"、"构建诚信社会"等五个方面共同营造诚信的网络个人交易环境.     

Actors, resources, activities and commitments

A new concept, commitments, is introduced and defined as “agreements between two or more social actors to carry out future actions” and its incorporation into, and articulation of, the actors-resources-activities model described. Commitments are distinguished from the concept of commitment as traditionally used in inter-organisational relationships. The latter is mainly an affective measure at the level of an individual concerning the general relationship between buying and selling organisations. By contrast commitments are agreements made between actors and range from the specific and everyday to the general and strategic.The theoretical background and nature of commitments are described and how commitments relate to and enrich each of the elements of the ARA model demonstrated. The application of the concept to B2B relationships at the level of individual, group, organisational and net actors is set out and implications of the use of the commitments concept for researchers and managers are suggested.     

Mobile technology usage and B2B market performance under mandatory adoption

This paper investigates the relationship between mandatory adoption of mobile information technology and market performance in the business-to-business (B2B) setting. This study presents and tests the B2B technology satisfaction model (TSM), including perceived loss of control as the mandatory technology acceptance-specific variable. The results of this study reveal that integrating perceived loss of control with user satisfaction and the TAM (technology acceptance model) in a single model can better explain the B2B market performance model. The empirical results suggest that perceived loss of control has a negative effect on user satisfaction and perceived market performance is influenced by user satisfaction and perceived usefulness. Managerial implications of the study are discussed.     

UNITARY BOARDS AND MUTUAL FUND GOVERNANCE

A unique governance structure for mutual funds is unitary board—one board overseeing all funds in the entire family. We find strong evidence for unitary board as an effective governance mechanism. Funds with unitary boards are associated with lower fees, are more likely to pass the economies of scale benefits to investors, are less likely to be involved in trading scandals, and rank higher on stewardship. In contrast, funds with larger or more independent boards charge higher fees and rank lower on stewardship. Our findings indicate that unitary boards of small size, rather than independent boards, may be more beneficial to fund shareholders.     

存储备份技术探析

随着互联网络飞速发展,数据量呈现海量增长,单机存储无法满足需求,分布式存储应运而生并且取得了较大的发展。系统中的数据由于自然灾害、异常故障等原因会遭到破坏,因而需要对数据进行备份加以保护。以基于分布式文件服务器的存储备选份恢复系统为研究对象,探讨了分布式存储下海量数据备份恢复的关键问题:存储备份恢复的高效性、一致性和可靠性。     

P2P网络借贷平台倒闭原因的实证分析

自2013年以来,P2P网络借贷平台倒闭趋势持续蔓延。本文基于中国111个问题P2P网络借贷平台数据,探讨这些平台的地域分布、注册资本和生存时间等方面的特征,并对P2P网络借贷平台出现问题的原因进行了实证分析,研究发现：平台经营经验、地区行业竞争程度对问题平台生存时间有显著正向影响,而平台注册资本对问题平台生存时间无显著影响。     

Effects of Advice on Effectiveness and Efficiency of Tax Planning Tasks

Supervisory advice is generally given to tax professionals in public accounting firms before they commence tax planning tasks. The objectives of giving advice are to achieve effectiveness and efficiency in tax planning, as well as for training tax professionals. An experiment with 54 tax professionals, from accounting firms across Canada, was conducted to determine the effects of supervisory advice on effectiveness and efficiency in performing tax planning tasks of different complexity. Advice results in lower effectiveness in lower‐complexity tasks, as evidenced by more technically inadequate tax plans, signs of confusion and overdetermined solutions (i.e., unnecessary information in the tax plans). In higher‐complexity cases, the results suggest a limited improvement in effectiveness, as evidenced by more technically adequate plans, but at a cost of limiting insightful judgment. On the other hand, advice results in limited gains in efficiency for both the lower and higher‐complexity tasks. This study extends the advice and tax literatures by investigating the role of advice in the performance of tax planning tasks of different complexity, which has not been examined in other research. This study also contributes to tax practice, as public accounting firms should consider the limited gains in efficiency with the decrease in effectiveness for lower‐complexity tasks and the potential to limit insightful judgment for higher complexity tasks. The results of this study suggest that firms face trade‐offs in achieving efficiency, effectiveness and the training objective.     

PF2融资模式及在中国的应用前景

日前,中国正在大力推行公私合作模式（PPP模式）,鼓励私营企业与政府进行合作,参与公共基础设施的建设。而英国则对PPP模式中的私人主动融资模式（PFI模式）进行了一系列改革,推出了PF2模式。 PF2模式在保留了PFI模式原有优势的基础上,弥补了PFI模式在采购、运营、财务公开、风险分担等方面的不足。中国当前的环境为PF2模式的应用已提供了相应的有利条件,但在相关法律法规建设、管理、财务信息等方面仍需继续完善。     

"三二分段"中高职衔接招生考试制度探讨与研究

"三二分段"中高职衔接招生考试制度已成为高职院校主要的招生考试制度之一,该考试制度可以协调中职与高职教育的发展,是构建现代职业教育体系的重要途径. 但是,在其实践的过程中仍然存在考试制度趋同于普通高考等较多的问题. 研究以天津市为例,就这些问题进行了深入的探讨和分析,提出了一些具有可行性的建议.