The shipping strategies of internet retailers: Evidence from internet book retailing

Managing the shipment of goods to consumers is one of the central aspects of retail competition on the internet. In this article, we analyze internet retailers’ shipping strategies using data from the internet book retailing industry. We find that, controlling for a variety of observable firm characteristics, firms with lower product prices offer lower shipping fees and higher quality shipping in terms of average delivery time, compared to firms with higher product prices. These patterns cannot be readily reconciled with a large class of models of competition under perfect consumer information. Theories based on imperfect consumer information can explain the findings better.

中国CPI编制方法研究及国际经验借鉴——基于网络价格信息视角

CPI编制是宏观经济管理的重要内容,随着大数据等信息技术的发展,网络价格信息的采集与应用对CPI数据采集、计算、指数权重以及统计模式等方面都产生了不小的影响。与国际经验相比,中国CPI编制在权重更新频率、新产品偏误、季节性产品处理、自有住房服务处理以及特型CPI编制等方面都存在问题。应采取引进现代化的CPI数据采集、加快完善CPI权重设计方法、努力提升CPI统计质量、不断推进特型CPI指数编制等措施,利用网络价格信息不断优化中国CPI编制。     

Managing social media recovery: The important role of service recovery transparency in retaining customers

This research examines the influence of service recovery transparency on customer forgiveness to retain customers in the context of service recovery via social media. We propose that customer forgiveness mediates the effect of service recovery transparency on switchover intentions. We further posit that the effect of service recovery transparency on customer forgiveness is moderated by two additional recovery strategies, i.e., apology and explanation. The results of two studies, i.e., a survey and a scenario-based experiment, show that service recovery transparency acts to elicit customer forgiveness, which subsequently negatively affects switchover intentions. Furthermore, both apology and explanation moderate the effect of service recovery transparency on customer forgiveness. The positive effect of service recovery transparency on customer forgiveness is attenuated when an apology/explanation is absent.     

Walking the talk about corporate social responsibility communication: An elaboration likelihood model perspective

Large organizations, including listed businesses, financial service providers as well as public services entities are increasingly disclosing information on their environmental, social and governance (ESG) issues through corporate websites or via social media. Therefore, this research uses valid measures from the Elaboration Likelihood Model (ELM) to explore the individuals’ attitudes toward online corporate social responsibility (CSR) communications. The data were gathered from a structured questionnaire among three hundred ninety-two respondents (n = 392). A structural equations modeling partial least squares (SEM-PLS 3) approach was used to analyze the data. The findings revealed that the timeliness, relevance and accuracy of information as well as the source expertise were highly significant antecedents that were affecting the research participants’ attitudes toward CSR communications. This contribution implies that there is scope for content curators to publish quality online information on their business activities to improve their trustworthiness and positive credentials among stakeholders.     

利用信道状态信息的室内定位技术

多径效应导致基于信号接收强度（RSSI）的室内定位方法精度不高,采用更细粒度的物理层信道状态信息（CSI）可以区分不同路径,提高定位精度。在已有基于CSI室内定位方法的基础上,通过改进对数距离路径损耗模型,得到CSI与传输距离的关系,并结合目标位置所测得的CSI值回归出目标与发射端的距离,最后通过三边定位法预测出目标的位置坐标。实验表明,相比基于RSSI的定位方法以及已有的基于CSI的定位方法,所提方法2 m以内的误差概率提高了将近40%和20%,有效提高了定位精度。     

论物流在信息化条件下的演进

由于历史的原因,我国物流产业是信息经济环境中的薄弱环节。本文针对信息化条件下物流运行方式、物流产业组织、物流市场竞争格局的变化研究我国物流问题。     

浅谈上市公司会计信息披露存在的问题及对策

我国证券市场尚处于逐步发展完善阶段,虽然建立了一些上市公司会计信息披露制度,但还不够健全,存在问题很多,这不利于其健康发展。本文针对上市公司会计信息披露制度中存在的问题,提出了一些对策,进而提高会计信息披露的质量。     

计提资产减值准备谁受益

谨慎性原则是基本的会计准则之一,《企业会计准则》规定企业应合理地计提资产减值准备,这项政策既使企业可以正确、公允地报出自己拥有资产的价值,也使信息使用者能得到对决策相关有用的信息,同时又利于税务机关对税收的控制。尽管对政策的不合理利用仍然存在,但随着制度的健全,会计人员素质的提高,政策实用性的前景很被看好。     

我国建立技术性贸易壁垒预警机制的问题研究

在当前关税大幅下降和传统非关税壁垒不断消除和规范的情况下,技术贸易壁垒正成为逐步替代关税和一般非关税措施的重要贸易壁垒,成为发达国家实行贸易保护主义的主要手段和高级形式。面对新形势,有针对性地建立一套由政府、行业协会和企业共同参与的技术性贸易壁垒预警体系,对促进我国对外贸易可持续发展具有非常重要的意义。     

我国财务会计与税务会计的关系

财务会计与税务会计关系问题一直是我国税务界和会计界研究的热点,本文主要从财务会计信息需求者角度发表一些看法。