新会计准则认识及应用准备情况调查与分析

新会计准则的颁布是我国会计史上一次历史性的变革,对我国社会经济生活产生了深远的影响,同时也对企业财务人员和财务系统的适应能力提出了巨大的挑战。为评估各类企业对新会计准则的认识及应对情况,本文选取了五省市的86家企业进行了问卷调查。结果表明,各类企业整体支持新会计准则,但认识理解深度不够;企业的财务系统的适应存在风险,实际运用有一定困难。在上述调查的基础上,我们对新会计准则的推广运用提出了进一步的讨论与建议。     

基于中国股市微观结构的流动性与执行成本分析

运用市场微观结构理论来分析中国股市的交易制度、流动性和执行成本后发现:(1)在佣金和交易税相等的条件下,B股的知情交易者执行成本普遍大于A股,导致B股的流动性小于A股,买卖价差显著大于A股,表明投资者对B股交易要求较高的风险报酬;(2)一旦控制住执行成本中普通交易者对知情交易者所要求的风险补偿,A、B股买卖价差的区别就消失了。因此,证券管理部门应在B股市场引入做市商制度并在微观结构理论的指导下,加强交易监管系统,从而提高B股的流动性并降低其执行成本。     

The Role of Market Orientation in Managing Crises During the Post-Crisis Phase

SUMMARY

The tourism business around the world, as one of the most susceptible and vulnerable sectors, must often manage and survive global crises. In recent years the global tourism industry has experienced major crises, such as terrorist attacks, political instability, economic recession, biosecurity threats and natural disasters. The most well-known cases bear testimony to the fact that crises are not new to the tourism industry. However, tourism management capabilities and abilities to deal with complex and critical situations are limited. The time has come to develop an understanding of factors that can help tourism businesses prepare a way of getting through such crises by examining the role of market orientation and its antecedents during a post-crisis phase. This paper is concerned with the effects of several organizational factors on market orientation in airlines during the post-crisis phase of the terrorist attacks of “9/11.” The results indicate that top management factors, interdepartmental factors and organizational systems have a positive effect on market orientation after a crisis has occurred.     

Market Segmentation in Time of Crisis

SUMMARY

The MICE sector (meetings, incentives, conventions, and exhibitions), has generated high foreign exchange revenue for the economy worldwide. In Thailand, MICE tourists are recognized as 'quality' visitors, mainly because of their high-spending potential. Nonetheless, Thailand's MICE sector has been influenced by a number of crises in the past since September 11, 2001. While a number of researchers have discussed the tourism market segmentation strategies during a crisis situation, less effort has focused on the MICE sector. Using Thailand as a case study, this research has adopted Seaton and Bennett's (1996, p. 31) concept of tourism market segmentation in order to understand the market segmentation strategy implemented by organizations in the MICE sector in time of crisis.     

Students' summer tourism: Determinants of length of stay (LOS)

Studies scrutinizing the economic aspects of student tourism at the micro-level are rare in the literature. Set against this background, the present study examines the variation in a sample of Norwegian students' length of stay at summer vacation destinations in 2014. Three estimation methods – an OLS regression model, a Weibull survival model and a zero-truncated negative binomial regression model – provide qualitatively similar results regarding how a number of determinants affect length of stay. In particular, the results show that daily trip costs, booking time, tourism and trip motives, trip month and gender explain much of the variation in length of stay. Of special interest is the comparison of two segments differing on when trip duration is determined: the “pre-fixed” returners (75% of the sample) and the “open” returners (25%). In this regard, the results suggest that the “open” returners stay longer on their trips than the “pre-fixed” ones. Finally, the study provides some implications for future length of stay research.     

Hospitality aesthetic labor management: Consumers’ and prospective employees’ perspectives of hospitality brands

This research addresses a critical phenomenon in the global hospitality industry: aesthetic labor management. The study examines how frontline service employees’ managed display of aesthetics influences consumers’ (Study 1) and prospective employees’ (Study 2) brand evaluations along with other behavioral responses. Study 1 revealed that consumers’ perceived aesthetic labor fit regarding employees’ static appearance and performative mannerisms can lead to positive brand evaluations and customer-based brand equity via the mechanism of conceptual fluency. Study 2 found, via the same mechanism, that prospective employees’ perceived aesthetic labor fit of performative mannerisms—but not static appearance—can lead to positive brand evaluations, perceived value fit with the organization, and intentions to join the organization. Theoretical implications, practical recommendations, study limitations, and suggestions for future research are provided on the basis of these findings.     

Exploring the links among corporate social responsibility,reputation, and performance from a multi-dimensional perspective

This study examines the links among corporate social responsibility (CSR), reputation, and performance in hotel companies from a multidimensional perspective. Data were collected from 322 hotels in China and partial least squares equation modelling (PLS-SEM) was employed for a causal-predictive analysis. Study results reveal that CSR practices influence hotel reputation as seen from both international and local perspectives. CSR and reputation influence performance dimensions (accounting-based performance, market-based performance, and non-financial performance) differently. The research findings offer specific theoretical and practical implications for hotel managers.     

“60前”消费者玩转高科技产品基于反向代际影响调节作用的实证研究

针对1960年以前出生的50岁以上、居住在城市的消费者,研究了不同年龄、教育背景和月收入水平的年长消费者在高科技产品购买意愿方面的差异性,以及决策风格对于高科技产品购买意愿的影响。此外,本文还探讨了年轻一代对于年长消费者的影响,即反向代际影响对于研究人群的决策风格与高科技产品购买意愿之间关系的调节作用。本文通过研究发现不同年龄、教育背景和月收入水平的年长消费者在面对高科技产品时的购买意愿不同。同时,消费者的购物决策风格也会影响到消费者对于高科技产品的购买意愿。此外,反向代际影响对于决策风格和购买意愿之间的关系具有正向调节作用。最后,本文还根据研究结果给出了相应的管理建议。     

Impact of International Financial Reporting Standards （IFRS） Adoption on Key Financial Ratios＂ The Case of the Czech Republic

This contribution analyzes the impact of new International Financial Reporting Standards （IFRS） reporting rules on financial ratios prepared in the Czech companies. Using a sample of 16 Czech firms, we attempt to measure the scope and size of the differences in the selected set of financial ratios as calculated with data reported according to the traditional Czech accounting standards （CAS） and under the IFRS provisions. Our study discovers that there are important differences resulting from the two reporting formats. Our research comes to a conclusion that translation of Czech statements to IFRS may cause changes in the values of financial indicators without relationship to the real change in the firms＇ value, performance, and stability. Even though the findings were not statistically significant, the indicative results of our measurements disclosed an important fact that the transition to IFRS could cause deterioration of key indicators and thereby could impact on the overall rating of companies. One needs to be cautious with generalization due to the small sample size.     

我国金融发展对国际贸易的影响及区域差异——基于跨省面板数据的协整分析和广义矩估计

本文针对有关我国金融发展影响国际贸易的现有研究只重视国家层面、忽视区域差异的事实,基于跨省面板数据,运用面板协整理论和广义矩估计方法,不仅就全国整体,更深入东、中、西部区域内部实证分析了我国金融发展对国际贸易影响的长期均衡和短期动态影响。结果表明:无论是在长期,还是在短期,全国金融发展对进、出口都有着显著的促进作用,但在不同区域,其影响差异显著。其中,东部地区金融发展对进出口的长期促进作用明显大于中、西部地区;而短期内,虽然东部金融发展促进了进出口,但中、西部金融发展却不同程度地制约了进出口的发展。