Advisory Councils in Franchising: Advancing a Theory-Based Typology

There is limited empirical data on the roles associated with Franchise Advisory Councils (FACs) yet much time, money, and energy is spent on these quasi-governing bodies. This qualitative research study combines a series of semistructured interviews with franchisors and franchisees who are part of systems with and without FACs, data from case studies involving interviews, and participant observations of FAC meetings and conference calls. The results identified four core roles FACs perform (i.e., supporting, partnering, representing, and monitoring) and uses a multitheoretical perspective to advance a typology to explain franchisor–franchisee dynamics within FACs.     

A comparison of Norwegian and United States accounting students' learning style preferences

Individual differences among humans are apparent in many environments and situations. Educators should be concerned about whether such differences are systematic to such an extent that they significantly affect the effectiveness of various pedagogical methods and training approaches. This paper investigates one type of individual difference-learning style-which may vary across cultures and which may be relevant for both accounting education and audit practice. Learning style is defined as an individual orientation to learning, utilizing four basic modes of learning to various degrees.

Learning style measures were obtained from Norwegian and United States accounting students with varying experience levels. The learning styles for the US students were compared to data obtained in prior research and were found to be generally consistent with these studies. The Norwegian sample was compared to both the current United States results and prior research and was found to be significantly different from the US learning style preferences. Implications of these differences for both education and practice are explored.     

Impacts of the End of the Coffee Export Quota System on International‐to‐Retail Price Transmission

We examine the impact of the end of the coffee export quota system (EQS) on international‐to‐retail price transmission in France, Germany and the United States. We take account of the existence of long‐run threshold effects and short‐run price transmission asymmetries (PTAs). We find evidence of threshold effects in both periods (EQS and post‐EQS) in all three countries and the presence of short‐run PTAs during the post‐EQS period in all countries, but not during the EQS period. Our results indicate that the threshold values are smaller in the post‐EQS period, suggesting that retail prices became more responsive to changes in international prices. However, the speed of adjustment towards the long‐run equilibrium decreases during the post‐EQS period in the three countries. In the short run, non‐linear impulse response analyses indicate that a shock in international prices was more persistent during the EQS period than in the post‐EQS period. Moreover, we find evidence of short‐run PTAs in the post‐EQS period, with differences across countries. We find support for the ‘rockets and feathers’ principle in the United States; in contrast, retail prices respond faster when international prices are falling in Germany and France. We explain these differences in terms of market structures.     

地质资料版权归属的国外模式与借鉴

澳大利亚、英国、美国等国地质资料版权归属制度的共同经验：地质资料版权归属是在版权范畴内平衡国家、创作者、投资方等各方利益,但由于地质资料与国家地理信息安全的高度联系,它的版权归属应遵循维护国家利益为主、兼顾投资者为辅的原则。这也是我国当前地质资料信息服务产业化落实版权制度的基本准则。建议：⑴国家投资形成的地质资料版权属于国家,授权给国土资源部行使;⑵社会投资的地质资料版权也属于国家,投资者有使用权等财产性权利。     

改革食品安全监管机构:美国的经验与思考

确保国民的安全和生存权力是政府对公民社会做出的基本承诺。食品安全监管机构的设置,既反映出政府对民生的重视,又是政府执政能力落实的载体。纵览分析美国食品安全监管机构的产生,是在实用主义思想影响下体现出政府基于公益而纠正的市场失灵,也是政府机构自我扩张的后果。由总统推动的系列改革对食品安全监管机构的职权、效率产生了重要影响,在改革的争议中,食品安全监管机构的走向在逐渐清晰。美国政府改革食品安全监管机构的努力,可对中国改革食品安全监管机构的动力、职能、职权和机构改革等方面带来有益的启发。     

The Revival of Chinese Costume Culture——Contrast Between Chinese and American Costume

Costume culture is an important symbol of a nation, which reflects directly the developing condition of a nation in a particular period.The Chinese nation boasts 5000 years of history as one of the four ancient civilizations in the world, while the United States is a relatively newly born na-tion.Since China's reform and opening, the Chinese realized their great disparity with the western world. This paper demonstrates the contrast between Chinese and American costume culture, and it makes the conclusion that the Chinese nation should rejuvenate its costume culture in the new period.     

Health care and retirement costs in North America spiralling uncontrollably: what are employers to do?

This article addresses some of the issues related to the rising costs of employee benefits in the United States and Canada in terms of the cost of retirement pensions and employer-provided health insurance for employees and retirees. We examine various factors that affect the cost of these services for organizations as well as how these might affect the choices employers might be forced to make. We elaborate on how various factors might compel employers to shift the cost of benefits to employees. Specifically, we elaborate on various legislative, economic, and demographic constraints on these employee benefits and examine in detail two employer practices of concern, namely cash balance retirement plans and consumer-directed healthcare plans.     

美国乡村衰败的特征、应对措施及其经验启示

目的 乡村衰败是国内外城市化进程中呈现的一种普遍现象,在城市化推进过程中,城市繁荣与乡村衰败形成了鲜明对比。由于较早进入工业化和城市化阶段,国外发达国家及地区的乡村衰败出现较早,其应对乡村衰败的经验丰富且相对成熟,梳理发达国家及地区乡村衰败的应对经验及理论模式对中国乡村振兴战略的实施具有一定借鉴意义。方法 文章首先回顾了美国城市化发展历程,分析其城乡人口流动最新趋势,从人口、就业及物质设施等方面梳理城市化背景下美国乡村衰败的基本特征,总结其应对乡村衰败实践经验及理论探讨。结果 从美国的案例中可以看出,城市对乡村的发展至关重要,至少可从三个方面获得解释。结论 美国乡村衰败应对历程对其他国家乡村问题解决具有多个经验启示,具体包括从城市化历史进程中去理解乡村衰败现象、重视城市对乡村的带动及反哺作用、承认乡村的地域差异并采取不同应对措施、重视互联网技术在乡村振兴中的作用等等,上述经验启示对中国乡村振兴战略实施具有一定借鉴意义。     

An Investigation of Moral Values and the Ethical Content of the Corporate Culture: Taiwanese Versus U.S. Sales People

An empirical study using two ethics-related and three sales force outcome variables was conducted in Taiwan and compared to an existing U.S. sample. Across the two national cultures, individual perceptions of corporate ethics appears to be a more direct determinant of organizational commitment than individual moral values. Differences between the two national cultures were found in ethics perception as it relates to moral values, job satisfaction, and turnover intention. Explanations for the differences are discussed.     

Exporting and productivity in business services: Evidence from the United States

Does exporting make firms more productive, or do more productive firms choose to become exporters? This paper considers the link between exporting and productivity for a sample of firms in US business services. We find that larger, more productive firms are more likely to become exporters, but that these factors do not necessarily influence the extent of exporting. This conforms with previous literature that there is a self-selection effect into exporting. We then test for the effect of exporting on productivity levels after allowing for this selection effect. We model both the relationship between exporting and productivity, and a simultaneous relationship between export intensity and productivity after allowing for selection bias. In both cases we find an association, indicating that productivity is positively linked both to exporting and to increased exposure to international markets.