On the global supply of basic research

In a two-country Schumpeterian growth model, we study the incentives for basic research investments by governments in a globalized world. A country׳s basic research investments increase with the country׳s level of human capital and decline with its own market size. This may explain why some smaller countries invest so much in basic research. Compared with the optimal investments achievable when countries coordinate their basic research policies, a single country may over-invest in basic research. However, the total amount of decentralized basic research investments is always below the socially optimal investment level, which justifies policy coordination in this area.     

Accounting Research: Where Now?

This paper provides a commentary on the studies of Barth (2015), Dyckman and Zeff (2015), Ohlson (2015), Sunder (2015), and Whittington (2015) as they relate to past, present, and future directions in accounting research.     

AN ANALYSIS OF SUPPLY CHAIN COLLABORATIONS AND THEIR EFFECT ON PERFORMANCE OUTCOMES

This research examined how operational outcomes, relational outcomes and business performance are affected by a collaboration project between buyers and suppliers in a supply chain. It is hypothesized that interdependence of knowledge and process, supply chain partner insight, and the level of collaboration between the firms affect the outcomes of a collaboration project. Survey data from buyers and suppliers from a wide range of industries and organizations were used in this analysis. Among these participants, higher levels of collaboration led to improvements in operational and relational outcomes, which together led to improvements in asset utilization, competitive position, organizational performance, and profitability.     

IASB“公允价值计量”项目研究评述

公允价值是国际会计热点问题。FASB已经发布“公允价值计量”准则,IASB也在积极制定单独"公允价值计量"准则。本文在追踪IASB和FASB公允价值计量项目近期研究动态的基础上,分析了当前公允价值计量研究的关键问题。     

应用型本科院校“管理信息系统”教学改革研究

以应用型本科院校铜陵学院为例,文章从课程体系、教学改革、实验教学、教材建设等几个方面总结、分析计算机系对＂管理信息系统＂所进行的课程教学改革,结果发现,无论在培养学生分析解决问题的能力方面,还是在增强学生实际应用及操作能力方面,课程教学改革都取得了较好的效果。     

郑州市少数民族流动人口就业问题浅析

城市化进程让更多少数民族流动人口到城市就业。本文从郑州市少数民族流动人口的就业现状出发,分析了少数民族流动人口就业存在的问题,并就与之相关的对策进行了探讨。     

充分竞争市场下的中央国有企业特征分析与资源整合——中国建筑工程总公司案例

本案例在实地调研的基础上,对中国建筑工程总公司的外部环境和内部要素进行详尽的分析,并与世界500强中建筑类跨国公司的发展模式进行国际比较.本案例的目的是在中建总公司前途发展的关键点上,帮助其完成整体思考,通过内外部资源整合,确立走向未来的基本思路与主要对策.最后,案例从出资人的角度对中建总公司的发展提出政策性支持建议.     

境外残障旅游与无障碍旅游研究进展与启示

文章围绕残障与旅游、残障旅游市场需求、残障旅游市场供给和无障碍旅游4大研究主题8个研究细类,梳理残障旅游境外研究状况。境外研究总体态势是以残障群体旅游需求为研究重点,围绕残障群体的旅游特点、动机、需求、偏好、决策、体验和出行障碍作诸多有益探索;同时基于残障群体的旅游需求特性,从旅行社、航空运输、住宿、景区4大旅游产业角度,针对性研究解决残障人群出行和旅游参与障碍、提供合理旅游产品和服务的思路和方法。文章最后评述了境外研究的思路、方法与不足,并从研究方法、研究团队构成和近期可以开展的研究领域对国内学者提出建议。     

A review of empirical research on interorganizational relations in tourism

During the last few decades, a growing body of literature has been produced on various aspects of interorganizational relations (IOR) in tourism. This paper provides a review of that literature. The findings are based on a review of 269 empirical papers published in 37 tourism journals between 1989 and the first quarter of 2017. The review identifies six main research themes relating to relationship formation, structure and activities, governance, maintenance, outcomes, and evolution. Based on the insights from this review, an organizing framework for research on IOR in tourism is developed and four opportunities for advancing research on IOR in tourism are proposed relating to the pursuit of causal inference, supply networks as a unit of analysis, quantifying outcomes of IOR in tourism, and addressing marginalized topics.