Effects of two national environmental factors on e-commerce functionality adoption: a cross-country case study of a global bank

In order to offer new services and gain competitive advantages, e-commerce has been widely adopted, particularly in the banking industry. Unfortunately, despite the growing adoption of e-commerce in the banking industry, the issue that web-based B2C e-commerce functionality adoption varies between banks or a bank's branches across nations has not received sufficient attention. Many factors affect e-commerce functionality adoption. However, two national environmental factors (information infrastructure and demographics) are particularly important because they relate to the availability of technologies in use and the characteristics of customers, respectively. This research conducts a cross-country case study of a global bank's Beijing (China), Chicago (USA), and Dubai (UAE) branches to investigate how the two national environmental factors affect e-commerce functionality adoption. The specific objectives are to discover how information infrastructure (measured by number of PCs per 1000 people and Internet access cost) and demographics (measured by population composition and income) affect e-commerce functionality adoption of the global bank's three branches. Secondary data were collected for information infrastructure and demographics; additionally, focused interviews with these three branches' IT and business managers provided sources for answering ‘how’. The key finding demonstrates that the differences in e-mail ordering and online shopping adoptions between these branches are mainly attributed to proposed factors of population composition and Internet access cost, and the new factor of individual credit reference system. This research contributes to theory development in this emerging important research subject.     

行为导向教学法在空气调节技术课程教学中的运用

文章初步探讨了在中等职业学校制冷与空调专业空气调节技术课程中运用行为导向教学法的必要性、可行性,并结合实例阐述了行为导向教学法实施过程及在教学中应注意的问题.     

“默示同意”：合理博弈与不完善制度——郑百文重组过程中表决规则的经济学分析

当主持者对表决方式有选择余地时,那么他会根据自己的偏好,直接或间接影响表决结果,这是无法避免的,是在现有制度下的一种合理博弈,是有效的。如果他本身就是博弈的一方,则更会充分利用这种影响。而主持人对议案内容的偏好是广泛存在的,不可能通过消除偏好来消除影响。但是如果加强民主和监督,使主持者的选择余地尽可能缩小,即他只能选择社会承认的最优的“公平”规则才符合他自己的成本－－收益平衡,那么这样就使个人的最优选择与社会的最优选择一致,提供了制度上的改进办法。而在未有更高程度的民主和更有效的监督制度之前,只能容忍在现有制度内的博弈行为。所以,只有通过进一步加强民主和健全法制,进行表决规则的制度建设,才有可能得到更优化和更真实的表决结果。     

Corporate sustainability and innovation in SMEs: Evidence of themes and activities in practice

Recently, innovation processes towards sustainable development have received increasing attention in academic literature. This research introduces the combination of insights from innovation theory, sustainable development practice and small business characteristics to unlock new knowledge on factors that influence the translation of sustainable innovation within small and medium‐sized enterprises (SMEs) into practice. The sustainability themes and activities as described for large companies (i.e. in the sustainability reporting and management literature) were used as starting point in this study. It presents empiric results of the PRIMA Project conducted within the rubber and plastics industry (RPI) on sustainable innovation activities. It will show that many sustainable innovations are directed at the improvement of technological processes (eco‐efficiency) and to lower costs of production. These innovations can be seen as incremental. Companies with sustainability integrated in their orientation and innovation processes show value creation: the development of products new to the market (radical innovations) and cooperation with stakeholders. The PRIMA project shows that more insight in SME innovative characteristics and (e)valuation of sustainable innovation efforts provides opportunities to improve the sustainability performance of SMEs. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.     

The Potential Environmental Benefits of Co‐Operative Businesses Within the Climate Change Agenda

The economic benefits of agricultural co‐operatives are well rehearsed and have received significant attention in the literature, especially in regard to the resource efficiencies flowing from collective action that might be absent from investor‐owned firms. This article provides evidence to show how these resource efficiencies might also manifest themselves as environmental advantages, which may not be available through investor‐owned firms due to the different purpose of, and motivation for, business activity. Specifically, the article explores how co‐operative businesses may deliver climate change benefits by examining case studies of alternative co‐operative functions that provide a mix of qualitative and quantitative evidence. Results show that, where co‐operative businesses achieve efficiencies through economies of scale, knowledge and skills transfer, sharing of risks and other means, this can also lead to coincidental reductions in greenhouse gas emissions that may not be achieved if investor‐owned activity prevails. Whilst coincidental at present, the future exploitation of this phenomenon could lead to valuable market advantage or aid sustainable development policy. Copyright © 2011 John Wiley & Sons, Ltd and ERP Environment.     

资产减值准备的相关实务处理分析

资产减值准备规范了企业对资产减值的判断标准、计量及损失的处理,为真实反映企业资产提供了政策依据。文章通过对不同情况下的资产减值准备分析,结合实际工作,对如何进行相关会计处理进行了实例分析。     

从工程案例看《制图》

通过对一则工程施工案例的分析,强调了图纸的阅读和绘制图纸同等重要,提醒人们强化意识,提高阅读和绘制图纸的能力。     

案例教学法在现代物流教学中的应用

现代物流是一门理论性及实践性均非常强的学科,科学地采用案例教学方法,可以使课堂生动,优化课堂教学效果。在阐述案例教学法的概念的基础上,主要探讨案例教学方法在现代物流教学中的必要性以及实施步骤。     

企业物流管理课程案例教学探讨

案例教学作为一种重要的教学方法，在应用型本科人才的培养中得到了有效地应用。文中首先界定了案例教学的概念，接着在分析企业物流管理课程教学陛质的基础上，论述了案例教学的组织实施并提出了案例教学的技巧和策略。     

论烟盒包装的设计艺术

包装设计在产品与消费者之间起着＂桥梁＂作用,烟盒包装承载着控烟宣传与传达香烟的品质、品味、品貌等信息的双重功能,烟盒包装设计对树立香烟的品牌价值和企业文化建设具有重要意义。烟盒包装的色彩设计、图案设计要为树立和保持本企业香烟的品质、品味、品貌做出贡献,以其独特的品牌魅力吸引消费者。