World consumer lifestyles databook

A case is made that the adoption of IT in European retailing is inhearntly conservative and is not characterized by the rapid revolutionary change sometimes argued to be the case. Reasons are suggested for the slow rate of integration of IT into retail management process and the limited range of applications in use operationally. These reasons are considered as within the nature of IT and within the culture of retailing. The impact of IT in retailing is considered in respect of cost reduction, improved asset productivity, changing internal relationships and the changing external relationships of retailers. Some areas of potential research are listed.     

一种基于AHP的联网审计绩效评价方法

IT绩效审计是目前审计领域研究的热点问题,联网审计是IT审计的一个重要研究方向,研究联网审计的绩效评价问题具有重要意义。针对目前我国开展联网审计的现状、特点以及需要提出的一种基于AHP的联网审计绩效评价方法可分为四个步骤进行:基于对联网审计的实施成本、效益、审计风险控制等因素的分析建立联网审计绩效评价的AHP层次结构模型;构造判断矩阵,确定各评价指标的权重;在此基础上建立联网审计的绩效评价模型;通过算例分析该方法的有效性,为评价联网审计的绩效提供一种有效的方法。     

促进西部经济发展的税收政策建议

为配合实施西部大开发战略,需对现行税收政策进行调整.增值税方面可考虑扩大增值税的征收范围;降低小规模纳税人的税率;把消费型增值税作为一种政策选择;改进并调整出口退税政策.所得税方面应实行差别税率制;加大直接减免的幅度;充分利用投资抵免企业所得税政策.     

提升高职IT类专业网络资源质量促进学习型城市建设

本文主要探讨高等职业教育IT类专业网络资源与学习型企业和学习型社区的关系以及如何通过整合IT类网络资源、提高IT资讯网络交互性平台功效等方式,促进学习型城市建设.     

Citizens,technology and the NPM movement

ABSTRACT

In the modernization of the state, NPM ideas are presumed to offer governments certainty in the face of major unknowns. The reliance of NPM on information technologies is presented by governments as underlining this potential for certainty. However, this presumption of certainty is elusive in practice. Government pursuit of NPM transformational policies aims to make efficiency savings and cost reductions, but this may create new uncertainties for citizens, particularly because of the unintended consequences of the implementation of new forms of technology.     

Why high productivity growth of banks preceded the financial crisis

The high levels of operating efficiency, profits, and market values for banks in the years before the financial crisis raise reasonable doubts about the accuracy of the assessments of the efficiency of banking intermediation. We examine the productivity growth in Spanish banks in the pre-crisis period by separating out the contributions to productivity growth from business practices and from industry-wide technological progress. We find that more than two thirds of the estimated productivity growth in the years 2000–2007 is attributed to banks’ practices, such as the expansion of credit in the housing market, the high recourse to securitization and short-term finance, the reduction in liquidity holdings, and the leveraging process of banks’ balance sheets, that the literature claims are the ultimate causes of the crisis. We estimate that the remaining cumulative annual growth rate is 2.8% for the industry’s technical progress, which is similar to that in the period of 1992–2000.     

IT融合的概念内涵及多维结构解析

IT对组织绩效的影响很大程度取决于IT融合。本文在总结前人研究的基础上,剖析IT融合的含义,并对其维度划分方法进行探讨;最后从广度、深度和层次三个维度对IT融合进行划分,并提出IT融合的多维结构模型。本文的研究成果为未来学者进一步深入研究IT融合提供基础,也为企业对其信息化融合水平进行准确定位提供理论依据。     

F公司IT服务质量管理的问题和对策研究

IT服务质量,对企业的高效运作有着重大作用。根据某跨国企业F公司的实际IT服务质量状况,建立IT服务质量管理流程,可适用于该企业日常IT运维,并能作用于提高IT服务质量。通过理论分析,建议F公司采用流程化IT服务质量管理,并且采用服务指标与客户反馈相结合的方法评估服务质量状况。     

Community Banks and Internet Commerce

ABSTRACT

This study examines the factors affecting a community bank's decision to develop Internet-based applications using survey data from representative community banks and secondary data regarding the financial institution's financial performance data (Call Reports). The results from a logistic regression show that there is a significant size effect in developing web and Internet commerce applications. Other factors determining Internet commerce activities include IT costs, use of PC-banking options, and the perceived competition in the local commercial loan markets.     

The Impact of Shared IT on Efficiency and Learning

ABSTRACT

A growing percentage of enterprises around the world are implementing technologies and systems to support exchanges with suppliers. Through public and private networks, enterprises worldwide, particularly large enterprises, are increasingly connected to their suppliers. However, the role played by information systems and technologies in the context of exchanges with suppliers is not well known. Information technology (IT) has been presented as both a means for diminishing the importance of relationships with suppliers and as a means of enabling new forms of collaboration. We believe this apparent contradiction can be resolved by focusing on the impact of shared IT on firms' two key objectives: efficiency and learning. We hypothesize that shared IT increases both efficiency and learning, but through different mechanisms and under different conditions.