The Internet and Internationalization of Smaller Manufacturing Enterprises

Abstract

One of the most frequently discussed topics in the current international business literature is the impact of the Internet on the internationalization of smaller manufacturing enterprises (SMEs). The study was carried out through a mail survey of the top executives of 125 Wisconsin firms. It examined 10 research hypotheses on internal and external factors which had been identified by previous research to influence the internationalization of SMEs through the Internet. Research findings conclude that the scope of internationalization of SMEs through the Internet is affected by internal factors, such as managements' perceptions of the effectiveness of their web sites as a marketing tool, lack of experience, and SMEs' potential usage of the Internet.     

基于AHP分析法的小学英语作业学习情感实效评价

为深入探讨中国西部地区小学英语作业在英语学习情感培养方面的实效,结合作业评价的要素和特点,建立了小学英语作业学习情感实效评价AHP模型,评价不同作业指标对小学不同年级学生英语学习情感培养的实效,为进一步确立科学合理培养情感的小学英语作业设计提供参考。     

加工贸易、FDI与中国国际收支不平衡

自1994年我国实行汇率并轨制度以来,中国国际收支一直面临着经常项目与资本和金融项目双顺差的结构,产生这种结构的原因是多方面的,本文从以加工贸易为主的贸易特征和由于对外资优惠而吸收的大规模外商直接投资(FDI)这两方面入手,分析他们对中国国际收支不平衡产生的影响。     

Exploring the future of ecological genomics: Integrating CTA with vision assessment

Interactive approaches to technology development provide opportunities for the development of innovative technologies which clearly connect with social practices and address the positive and negative effects as perceived by relevant actors. The challenge is to start an interactive approach early in the development of new technologies, when many options are still open for exploration and there are good possibilities for steering. Early involvement of societal actors is, however, challenged by the absence of concrete applications on which they can develop their own visions from the perspective of their own needs, interests, norms and values. Integrating Constructive Technology Assessment (CTA) with vision assessment is proposed as an approach to overcome this dilemma in the field of ecological genomics and bridge the knowledge gap between parties closely involved with ecogenomics research and other relevant actors. We present, evaluate and discuss the process of identifying guiding visions of the technology developers as a first step in this approach and end with some suggestions on how desirable futures for ecogenomics can subsequently be assessed from the perspectives of different actors.     

A Proposal to Replace 'True and Fair View' With 'Acceptable Risk of Material Misstatement'

This article examines argumentation factors which affect the truth of an audit opinion. We propose that the auditor's report be revised to replace the words 'true and fair view' with 'acceptable risk of material misstatement'. This would better align the communication of auditors with the characteristics of accounting information upon which they report. Adoption of the wording 'acceptable risk of material misstatement' will facilitate a better appreciation by users of financial statements of the accounting estimates in financial statements.     

以人为本的发展观与革新观

本文通过总结改革开放20多年来的实践经验，揭示了社会主义现代化建设的本质特征。指出新时期应从新形势的实际出发，着重于以人为本的发展观与革新观，这具有重要的作用和深远的意义。     

Valuing the non-timber forest products in the Mediterranean region

The potential of non-timber forest products (NTFPs) in the Mediterranean region as a source of livelihood and sustainable development has been widely recognized. Yet, surprisingly few efforts have been made to value them comprehensively. Valuation efforts usually focused on selected NTFPs traded on formal markets, at local level. This paper aims to provide comprehensive estimates of NTFPs benefits at national and regional level in the Mediterranean region. Six major groups of NTFPs are identified: firewood, cork, fodder, mushrooms, honey and other NTFPs. Valuation is based on a wide variety of techniques, drawing on official statistics, and supplemented by results of local surveys. It shows that at Mediterranean level, NTFPs provide annual benefits of about €39/ha of forests, accounting for about a fourth of the total economic value of forests estimated by this study. The average estimate for southern countries (€54/ha) is considerably higher than for northern (€41/ha) and eastern countries (€20/ha). The paper reveals the degree of importance of the main NTFPs benefits for the country groups and the region as a whole. It also discusses some reasons of concern when drawing policy tools for improving rural income and forest conservation in the Mediterranean.     

会计确认、计量重心转移：理论分析、准则解释及应对策略

本文对资产负债观和收入费用观进行了比较研究，分析了二者的内涵和特征，探究了会计确认、计量重心转移的历史演变过程，阐释了会计确认、计量重心转移在我国新会计准则中的表现，并分别从会计信息供给者、管制者和使用者的视角对提高会计信息的决策有用性提出了建议。     

从方法论角度看旅游卫星账户TSA(2001)的方法属性

旅游卫星账户(TSA)是国际上进行旅游核算的一种新的统计方法.本文研究探讨了联合国旅游卫星账户--TSA(2001)的方法属性,从而得出这种方法可能需要改进的结论.     

Etzioni versus Becker: Do Moral Sentiments differ from Ordinary Tastes?

There are two competing definitions of economics. One, exemplified in Etzioni's work, stipulates that economics is the study of one kind of ends, the pursuit of material benefits (welfare). This definition entails that material ends are incommensurable with moral ends. The other, expressed in Becker's work, registers that economics is the analysis of one aspect of all ends, optimization. This definition implies that material and moral ends are commensurable. The paper finds that each definition has its own shortcomings. The paper outlines an alternative view, illustrated by the difference between gifts and grants, which promises to supplant the shortcomings of each definition.