解释性：当代方言学的目标

现在国内的方言调查与研究工作业已取得可喜的阶段性的系列成果,今后理应在此基础上从理论上加强解释性。解释性是当代语言学的特征,也是当代方言学的目标。     

日本循环型社会与东亚一体化进程

本文认为,日本建设循环型社会的整体目标是经济和社会生活的绿色化,即最大限度地减少因生产和生活而向自然界排放的废弃物总量,在最终废弃前尽可能地进行无害化处理,从而使废弃物总量和隐性污染控制在地球自身净化能力所能达到的范围之内。日本的循环型社会建设,注意调动产业界和国民的积极性,从生产和消费两个环节入手,落实减量化、再使用、再循环的"3R"理念,以废弃物"零排放"为终极目标,产、学、官、民齐心协力,各尽其责。它所追求的整体绿色化目标具有普遍意义,尤其在东亚一体化进程严重受挫的今天,发掘促进一体化进程的积极因素,消除和减缓消极因素,将有利于地区的繁荣和稳定。     

Why do buyers share knowledge with suppliers in new product development? current and alternative supplier antecedents

Purpose: Interfirm knowledge sharing has been well recognized to activate the performance and competitiveness improvement of the firms. Previous research has discussed the impacts of current suppliers on buyer–supplier knowledge sharing, but does not explain how this influence occurs. This study aims to disclose the mechanism by which both current and competing suppliers impact buyer–supplier knowledge sharing in buyers’ new product development activities.

Methodology/approach: This study proposed a conceptual model based on relational exchange theory and developed eight hypotheses. Questionnaire survey was used to collect empirical data from R&D staff of Taiwanese electronics firms. This study distributed 1,475 questionnaires and received 246 eligible questionnaires. Structural equation modeling was used to test and verify appropriateness of the proposed model.

Findings: The findings show that current supplier asset specificity positively and directly influences buyer–supplier knowledge sharing in new product development. The current supplier asset specificity also has indirect positive influence on buyer–supplier knowledge sharing in new product development via the mediating effects of buyer trust, satisfaction, and commitment. However, the attractiveness of alternative suppliers only indirectly and negatively affects buyer–supplier knowledge sharing via the mediating effects of buyer trust, satisfaction, and commitment.

Research limitations/implications: This study surveyed the firms in Taiwanese electronics industry. Nevertheless, new product development activities are executed by electronics firms in numerous countries and firms in various industries. For validating the generalization of this study’s results, future research can investigate firms in other industries and countries to verify the proposed model and hypotheses.

Practical implications: Current suppliers’ asset specificity is found to exert more influence on buyer–supplier knowledge sharing than alternative attractiveness. The findings imply that current suppliers should focus on investing specific assets for buyers other than stress the attractiveness and threat of competing suppliers.

Originality/value/contribution: This study initiates to approach the antecedents and influence mechanism of current buyer–supplier knowledge sharing via both perspectives of current and competing suppliers.     

员工参与对于预算管理绩效影响的路径分析

本文以路径分析方法为基础,对我国上市公司内员工参与和管理绩效之间的关系进行了实证研究。研究结果发现,员工对于预算目标的接受度会对员工参与和管理绩效之间的关系产生影响,其影响程度会受到预算目标困难度的调节,预算目标困难度高时,员工参与可经由强化预算目标接受而间接提升预算管理绩效;困难度低时,则无此效果。     

对构建我国所得税会计准则相关问题的探讨

构建高质量的所得税会计准则既要考虑所得税会计准则国际化的策略,又要注意协调与相关会计标准的关系.论文在对所得税事项的实质及其财务影响进行剖析的基础上,探讨了我国所得税会计准则的目标、原则;在对相关因素进行分析、权衡的基础上,对所得税会计准则的定位、会计方法选择提出明确意见.这些问题不仅涉及所得税会计准则的主要内容,而且关系到所得税会计准则的质量.     

国有商业银行股份制改造:目标模式及可操作性步骤

国有商业银行股份制改造的突破口应放在有条件的省级分行，其目标模式应为国有独资总行＋股份制银行＋分支行。其可操作性步骤为：将省级以下分支机构进行重组与兼并；将四大国有商业银行总行改组为四家国有独资总行；对部分条件成熟的省级分行进行股份制改造，使其成为由总行控股的子公司；将符合上市要求的上市发行股票。     

工业园区废弃物交易生态协作激励机制

在分析工业园区废弃物交易存在资产专用性和不确定性等问题的基础上,通过构建园区废弃物交易生态协作收益模型,分别探讨了社会最优条件下、单期交易条件下和关系契约条件下有助于废弃物交易双方生态协作的最优激励机制安排。研究结果表明:资产专用性和不确定性等导致单期交易下生态协作存在效率损失,此时根据生产效率分配协作租金可最大程度地减少生态协作效率损失;关系契约推动了生态协作效率的提升,利用企业可通过隐藏废弃物在利用环节的价值增值信息以及调节奖励支付规则等获得社会最优条件下的生态协作收益;废弃物交易双方越关注未来的预期收益,废弃物交易中的协作程度越高,废弃物交易双方获取的生态协作收益就越大;废弃物再利用的成本越高,越需要交易双方进行长期协作,越需要对园区进行政策干预。     

The perceived benefits of agritourism: The provider’s perspective

This study examines the perceived benefits of agritourism by examining the importance of this activity in accomplishing 16 goals of farmers receiving visitors for recreation on their farms. This study also examines several farm household and business attributes associated with the accomplishment of four goal dimensions driving agritourism development. Data were derived from a survey conducted among 164 agritourism farms in Missouri. Results showed that agritourism mostly serves to capture new farm customers, educate the public about agriculture and enhance the quality of life for the farm family, which represents both, economic and non-economic benefits. Organized by goal dimensions, findings showed that agritourism is perceived as most important for market related goals, suggesting that the economic role of agritourism should not only be measured in terms of increased profits but also as a marketing tool. Four significant regression models showed that several farm business and household attributes are associated to the perceived agritourism benefits within four goal dimensions, suggesting opportunities for tailored promotional messages and policy considerations for the entrepreneurial development of agritourism.     

虚拟团队构建过程中的人力资源问题探析

公司越来越意识到虚拟团队不仅可以提高公司的灵活性和对市场变化的响应速度,而且还能够降低成本。当组织计划建立虚拟团队时首先应当确定的团队任务及相关决策,其中的重点是使命描述、人员选拔以及任务设计。     

Promoting quality-of-life and well-being research in hospitality and tourism

There is an increasing interest in quality-of-life/well-being research in hospitality and tourism. The goal of this paper is to further promote the development and use of quality-of-life/well-being concepts in the discipline by reviewing seven major theories of quality of life and well-being (and their application in hospitality and tourism based on the research that I and my colleagues have conducted over the years) and suggesting future avenues of research. The theories discussed are self-congruity theory, self-expressiveness theory, bottom-up spillover theory, leisure benefits theory, goal theory, need hierarchy theory, and broaden-and-build theory.