信息税及其对证券市场会计信息披露问题的治理

随着我国证券市场的发展,证券市场的法定信息披露、信息披露监管、会计准则建设等信息的公共服务越来越重要,而证券市场现行较为单一的证券交易税收制度作为公共服务开支的来源很难保证这些公共服务的有效提供。开征信息税所产生的收入、支出和调节等作用会产生一定的政策效应,如提高证券市场信息披露利益相关者对虚假信息披露问题进行治理参与的积极性,提高信息披露监管、信息披露规则建设和合法信息权利保障工作的财力支持,从而有利于证券市场信息披露质量、信息监管质量的提高,有利于证券市场有效性的提高和信息披露利益相关者合法权益的维护。     

商业银行保卫信息系统的设计和开发

本文介绍了商业银行省级保卫信息系统的分析和设计,描述了系统需求、保卫信息数据特点、分布数据库设计、系统结构及程序设计要点等。     

A COOL Effect: The Direct and Indirect Impact of Country-of-Origin Disclosures on Purchase Intentions for Retail Food Products

Retailers recently became required to provide specific country-of-origin information for muscle cuts of beef, chicken, pork, lamb, and goat. Drawing from the consumer inference and activation theory literatures, hypotheses are offered regarding how consumers use country-of-origin labeling (COOL) to draw inferences related to specific product attributes and how these inferences, in turn, lead to differences in mediation effects for purchase intentions. Results from a pilot study and two experiments reveal that consumers are more likely to purchase meat when it is identified as a U.S. product. Furthermore, the relative strength of the mediating effects of perceived food safety, taste, and freshness differs as expected. The authors show how the direct and indirect effects of the country-of-origin disclosure are attenuated by the presentation of objective information about the meat processing systems of competing countries. Given the recently mandated COOL disclosures, results have important implications for food retailers, members of the supply chain, and consumers.     

The Effects of Prior Impressions of a Firm's Ethics on the Success of a Cause-Related Marketing Campaign: Do the Good Look Better While the Bad Look Worse?

ABSTRACT

The exploratory study that is the subject of this paper examines the importance of ten church service and program variables in the decision by members of different age cohorts to join a church. Variables that were investigated included aspects of the worship service; adult, children and senior education programs; and recreational activities. Two additional variables, denominational loyalty and the desire to be part of a spiritual community, were also investigated. Chi-square tests were used to evaluate the significance of each program as well as elements of the worship service. In addition, sources of information that members used prior to the first visit were examined. The most important resource was word-of-mouth. There were 460 respondents who were members of Southern Baptist and Unitarian Universalist churches located throughout the South and Southwest.     

试论信息技术在应用写作教学中的运用

信息技术的快速发展,给应用写作这门课程的教学带来了机遇和挑战,面对这种新的情况,就要求教师要认真地研究和分析信息技术对应用写作教学的意义,及其所能够起到的作用,从而运用信息技术改革应用写作教学。     

非对称信息下第三方物流企业道德风险模型分析

本文基于信息经济学中的委托-代理理论,构建了第三方物流企业道德风险模型,定量分析了如何通过设立约束机制使货主利益得到有效保障,得出了有利于提高物流服务质量、水平的分析结论,最后提出了应在完善激励与监督机制、提高市场信息的透明度等方面,约束第三方物流企业败德行为的建议。     

Information search behavior of Hong Kong's inbound travelers‐a comparison of business and leisure travelers

Abstract

The purpose of this study is to examine the information search behavior of Hong Kong's inbound tourists, in particular business and leisure travelers. The study clearly shows that business and leisure travelers demonstrate different information search behavior. ‘Personal experience,’ ‘Travel agency/tour company,’ ‘Airlines’ and the ‘Internet’ are most frequently relied upon by business travelers in searching for travel information, while leisure travelers prefer ‘Travel agency/tour company,’ ‘Friends or relatives,’ ‘Travel guide books,’ and ‘Personal experience.’ The study also reveals that the total number of information sources used and the length of pre‐trip planning lead‐time are significantly different between these two groups of travelers. First time travelers also have a longer pre‐trip planning lead‐time than repeat travelers. Furthermore, business and leisure travelers perceive the levels of influence of several information sources, including ‘Corporate travel departments,’ ‘Friends or relatives,’ ‘Travel guide books,’ and the ‘Internet,’ differently. These information sources were classified into five different dimensions, including ‘Media,’ ‘Neutral,’ ‘Retail,’ ‘Interpersonal,’ and ‘Personal experience.’ Analysis based on travelers' purpose for traveling and demographic information was performed. Leisure travelers perceive the level of influence of ‘Neutral’ sources as significantly higher, and those with lower household incomes perceived the level of influence of ‘Personal experience’ as lower. The results of this study will allow marketers in Hong Kong to better understand travelers’ information search behavior so that they can more effectively tailor their marketing strategies to these two major markets.     

OPTIMAL MONETARY POLICY WITH THE STICKY INFORMATION MODEL OF PRICE ADJUSTMENT: INFLATION OR PRICE‐LEVEL TARGETING?

I investigate the optimal monetary policy in a New Keynesian macroeconomic framework with the sticky information model of price adjustment. The model is solved for optimal policy, and welfare implications of three alternative monetary policy regimes under this optimal policy are compared when there is a cost‐push shock to the economy. These monetary policy regimes are the unconstrained policy, price‐level targeting and inflation targeting regimes. The results illustrate that optimal policy depends on the degree of price stickiness and the persistence of the shock. Inflation targeting emerges as the optimal policy if prices are flexible enough or the shock is persistent enough. However, the unconstrained policy or price‐level targeting might be preferable to inflation targeting if prices are not very flexible and the shock is not very persistent. The results also show that as prices become more flexible, the welfare loss usually gets bigger.     

公允价值会计的反思

公允价值与历史成本之间的孰优孰劣一直就伴随着争议。我们不应该忽视公允价值固有的内涵缺陷及其与财务会计概念框架的冲突,以及在金融危机中的顺周期效应。文章将从会计决策有用目标和会计信息质量以及准则的经济后果角度重新反思公允价值会计。