电子审计体系研究

国家十二五规划纲要提出建设和完善电子审计体系。本文通过对电子审计体系的研究,提出了电子审计体系的顶层设计、总体规划和效能目标三个特性,以及电子审计体系在国家电子政务体系中的地位和作用;提出了审计业务信息化、审计管理数字化、电子审计标准化和审计队伍信息化的电子审计体系框架;提出了电子审计体系的功能演进,包括从重点查处违纪违规问题到重点促进公共财政管理规范的转变、从重点关注财政财务收支审计到重点关注国家经济安全审计评价的转变,从传统审计方式到现代审计方式的转变。     

Tourism Management Issues in India’s National Parks: An Analysis of the Rajiv Gandhi (Nagarahole) National Park

This paper analyses contemporary tourism management issues in India’s national parks. It begins by setting India’s national parks in the context of national parks globally, before examining the historical development of national parks in India itself. Based upon the author’s extensive qualitative research, the paper then discusses in general terms the tourism conflicts that have recently emerged in India’s national parks. It goes on to examine in detail the tourism management issues as they apply to a specific case study, namely the Rajiv Gandhi (Nagarahole) National Park located in the state of Karnataka. It is concluded that the voices of indigenous communities needs to be recognised in the management of the park and in terms of tourism development efforts.     

Consumer Preferences for Coffee: Hot and Wet,or Quality and Flavor?

An econometric model is developed and estimated for all brands of coffee sold at the retail level in four supermarkets in Columbus, Ohio. These brands are segmented into 24 categories, and the four stores are classified into two groups, inner-city and suburban, based on 2010 census tract data. Using estimated measures of price-sensitivity, these 24 categories are further segmented into four groups to help guide and clarify the discussion. Estimated results show different purchasing patterns and different levels of price-sensitivity for inner-city and suburban shoppers. Further, these purchasing patterns and levels of price-sensitivity suggest alternative marketing strategies for retailers. Private-label coffee brands are shown to be quite competitive with many national brands, and indeed private-label brands command a market share among inner-city shoppers that is more than double that for the nation (21.95% vs. 9%).     

中国的工业大国国情与工业强国战略

对于一个处于工业化中期后半阶段的发展中大国而言,将工业发展问题仅仅从产业战略层面来认识是不够的,我国缺乏的是从基本国情高度和国家战略层面认识工业发展问题。本文认为,中国的现实基本经济国情是"工业大国",正处于从"工业大国"向"工业强国"转变的阶段。基于这样的国情认识,本文描述了世界工业强国的特征和指标,论述了我国经济发展战略应该是以建立工业强国为目标的工业强国战略,研究了工业强国战略的必要性、目标、重点任务和政策导向。本文判断,中国将在2020年前后初步建成世界工业强国,在2040年前后全面建成世界工业强国。     

Petromin: The slow death of statist oil development in Saudi Arabia

The paper recounts the history of Saudi Arabia's first national oil company, Petromin, which was originally supposed to take the place of foreign-owned Aramco. As a result of Petromin's inefficiency and personal rivalries among the Saudi elite, however, Petromin was progressively relegated to the sidelines in favour of a gradually ‘Saudiised’ Aramco. As a result, the organisation of the Saudi oil sector today is very different from – and more efficient than – that of most other oil exporters in the developing world. The paper concludes with a tentative taxonomy of national oil companies, based on the circumstances of nationalisation.     

ARE CONSUMERS MORE LOYAL TO NATIONAL BRANDS THAN TO PRIVATE LABELS?

The evolution of private labels (PLs) can be understood in terms of a strategy adopted by the retail industry with the aim of competing with national brands (NBs). In the 1990s, this strategy led to the development of ‘me too’ products, which currently represent the largest share of store brand products. Since the early 2000s, retailers have widened the range of their store brands by introducing high‐quality products. The aim of this study was to estimate consumers’ attachment to ‘me‐too’ and niche PLs respectively, as compared to NBs. We captured the degree of maturity of these PLs through their price‐elasticities, computed for three staple goods offered by three mass retail companies. It was found that price sensitivity does not differ much between the ‘me‐too’ PLs and the corresponding NBs. This result confirms that ‘me‐too’ products are now considered reliable quality brands. However, in the high quality segment, consumers remain more sensitive to the price of PLs than to that of NBs, a characteristic which may relate to their recent introduction on the market.     

四维全球生产形态的国家竞争战略理论研究

本文在全球化的条件下,把霸权作为一个重要的系统变量引入国家竞争战略理论框架,在通过考察以美元霸权为基础的现实国际分工格局的变化以及对美国经济战略调整进行具体的历史分析基础上,构造了一个四维三极全球生产形态模型。这个模型可以恰当地描述创新型国家与追赶型国家相互之间的竞争行为,更深刻地刻画了国家竞争战略的本质特征。     

对澳大利亚国家旅游品牌全球营销策略分析

悉尼奥运会的成功举办,产生了巨大的“奥运品牌效应”,带动了澳大利亚经济,推动了其树立奥运旅游的战略目标及旅游品牌营销与传播的整合。树立与推广澳大利亚国家旅游品牌全球营销策略,可加快中国旅游品牌化进程。应借鉴澳对目标市场细分,目标市场的确定以及整合各种媒体新品牌营销活动的成功经验,实施奥运阶段品牌营销策略和奥运旅游地区品牌营销策略,为中国充分利用举办北京奥运会之机,促进中国旅游向品牌化进程发展奠定基础。     

Auditing Goodwill in the Post‐Amortization Era: Challenges for Auditors

The elimination of goodwill amortization in 2001 brought about significant change in how companies are required to account for goodwill. This change in accounting also brought with it new challenges for auditors, namely evaluating the reasonableness of management's assumptions related to goodwill valuation. In addition to introducing technical challenges, this task is particularly difficult given the misalignment in incentives it creates between managers who likely prefer to avoid recording an impairment and auditors who seek to minimize the bias in management's impairment testing. This study focuses on the consequences of the misaligned incentives that auditors face under the current goodwill assessment process. We find that the decision to record a goodwill impairment is associated with an increase in the probability of auditor dismissal. Consistent with the presence of significant friction with clients, our results also indicate that the likelihood of auditor dismissals is negatively related to the favorability of the impairment decision. Furthermore, we find that companies impairing goodwill prior to dismissing auditors subsequently employ auditors that are, on average, more favorable to clients in their impairment decisions.