Food safety in restaurants: The consumer perspective

The study aimed to reveal the indicators that consumers in Mainland China employ to evaluate food safety level of restaurants and find how the use of them varies across consumer subgroups. A national survey was carried out and 1076 respondents completed questionnaires which consisted of 33 questions. The results showed that the consumers preferred to assess a restaurant’s food safety level based on “sensory perception of food” and “restaurant environment”. Although official inspection certificate is one of the reliable indicators, the consumers seldom use it. Furthermore, consumers from different subgroups used different indicators. The females were much more finicky – they employed more indicators to protect them from unsafe restaurants. These results demonstrated a need for better education to create discerning consumers to expel those that fail to deliver safe food. Restaurants can rely on the results to develop effective marketing communication to match the consumers’ decision attributes.     

美国贸易信贷统计制度对我国的启示

贸易信贷作为国际收支统计的重要内容之一,其统计方式和数据归集影响着统计部门对国际收支形势的研判.本文通过介绍美国贸易信贷统计制度的主要内容,指出我国当前贸易信贷统计制度上亟需改进的地方,并就此提出相关具体措施.     

H指数：面向科研绩效评价的统计理念革新

h指数计算化繁就简,通过被引频次和论文数量两个指标值的简单叠加重合,达到了描述学术论文数量、质量和学术影响力几个方面的效果.相对于其它统计评价方法需要以各种定性定量的方式确定不同比例的影响因子而言,h指数剔除了所谓的客观影响因子的主观定性因素,计算更为简单,更加客观,更具有科学性.     

A Bayesian approach to optimal monetary policy with parameter and model uncertainty

This paper undertakes a Bayesian analysis of optimal monetary policy for the U.K. We estimate a suite of monetary-policy models that include both forward- and backward-looking representations as well as large- and small-scale models. We find an optimal simple Taylor-type rule that accounts for both model and parameter uncertainty. For the most part, backward-looking models are highly fault tolerant with respect to policies optimized for forward-looking representations, while forward-looking models have low fault tolerance with respect to policies optimized for backward-looking representations. In addition, backward-looking models often have lower posterior probabilities than forward-looking models. Bayesian policies therefore have characteristics suitable for inflation and output stabilization in forward-looking models.     

海峡两岸农产品贸易指标评估

农产品是两岸贸易的重要组成部分,其基本动力来自农业资源禀赋差异和市场竞争因素。本文拟就两岸农产品贸易结合度、贸易竞争力、显示性比较优势等三个指标,对两岸农产品各自市场竞争优势进行技术评估,为探讨两岸农产品贸易前景和贸易政策制定提供参考。     

The New View on Editing

Numerous evaluation and other studies show that the heavy cost of editing cannot be justified by quality improvement. It is necessary to replace the old paradigm-the more and tighter the checks and recontacts, the better the quality-by a new-focus the editing on identifying and collecting data on errors, problem areas, and error causes to provide a basis for a continuous improvement of the whole survey vehicle.
The corner stone of the new view on editing is that the entire set of the query edits should be designed meticulously, be focused on errors influencing the estimates, and be targeted on existing error types which can be identified by edits, and finally that the effects of the edits should be continuously evaluated by analysis of performance measures and other diagnostics, which the process should be designed to produce.
The paper is a short introduction to modern editing under the new view. It presents, also, some facts to the low efficiency of traditional editing, and explains it by giving a historical review of editing.     

Recent Developments of Statistical Approaches in Aspects of Accounting: a Review

We review and simultaneously introduce a convenient statistical concept for the mathematical representation of the Statistical Activity Cost Theory (SACT) introduced by Willett (1987, 1988). Further, we discuss, and present a critique of a variety of statistical models with respect to long debated accounting problems, such as the allocation of joint costs and depreciation. We finally propose that taking the effort to combine those models results in a novel statistical accounting system and this is discussed by means of the so-called virtual firm. Our approach is methodological rather than empirical. We endeavour to demonstrate that the statistical models presented herein have a more natural interpretation and applicability than their deterministic analogues: hence, this review presents promising outcomes and useful perspectives for the accounting profession.     

Fortune 500 manufacturer web sites: Innovative marketing strategies or cyberbrochures?

Forecasts for business-to-business electronic commerce over the next few years are in the trillions. Manufacturers represent a significant portion of business-to-business activity and their web sites an integral component of business-to-business electronic commerce. Should they choose to, manufacturers can use their web sites not only to conduct electronic commerce but also to engage in a wide range of marketing communications. Marketing communication activities include advertising, sales promotion, public relations, and direct marketing. The results of our content analysis of 188 Fortune 500 manufacturer web sites indicated that few manufacturers use a broad range of marketing communications activities. Analysis of differences in the use of marketing communications on web sites suggests that some aspects of web site marketing communications differ based on manufacturer characteristics such as sales, R&D to sales ratio, and net income.     

Implementation Guidance for Standards and Revenue Trend in Aggressive Reporting

This study examines the interactive effect of including the implementation guidance in accounting standards (with and without indicators) and different reported revenue trends (increasing, decreasing, and volatile) in aggressive reporting. For this purpose, we adopt a 2 × 3 between-subjects experiment. Aggressive reporting is measured by managers' perception of control and judgment regarding revenue recognition. The results of this experiment indicate that including the implementation guidance can constrain managers' revenue recognition judgments. The results show that for decreasing revenue trends, the inclusion of indicators for implementation does not influences managers' judgments regarding revenue recognition. For increasing revenue trends, the inclusion of guidance indicators matters in that the managers' judgments regarding revenue recognition are more aggressive in conditions without indicators than in conditions with indicators. The findings of this study extend the literature on implementation guidance in accounting standards and aggressive reporting.