会计人员的责任对象及其定位探讨

文章结合新《会计法》对会计人员的责任对象及定位问题进行了较深入的探讨。     

广西新建本科院校的办学定位与发展思路探析

新建本科院校是我国高等教育体制改革的产物.新建本科院校的定位应是立足本地,为地方经济服务,培养应用型人才.随着广西经济社会的发展,广西新建本科院校将为培养大量对口专业的应用型人才、促进我国与东盟国家经济共同发展与友好往来做出贡献,在区域经济的发展与合作中大有作为.     

Globalization, marketing resources, and performance: Evidence from China

Two important areas are underexplored in the relationship between marketing resources and performance. First, the subject has been primarily investigated in the context of Western countries, and inadequate attention has been given to emerging economies. Second, despite the recent growth in globalization, the moderating role of globalization on the link between marketing resources and performance has not been investigated. Addressing these important gaps, this article focuses on an emerging economy (China) and explores the moderating effect of globalization on this link. Specifically, the authors develop several hypotheses highlighting the moderating role of globalization activities (global product sourcing, global market seeking, and global partnership) on the link between marketing resources (market orientation, entrepreneurial orientation, and innovative capability) and firm performance. The findings of the moderating role of globalization provide several important implications for marketing theory development and managerial practice. Xueming Luo (luoxm@uta.edu) is an assistant professor in the Department of Marketing in the College of Business Administration at the University of Texas at Arlington. Before joining the University of Texas at Arlington faculty, he was on the faculty of the State University of New York at Fredonia. His research has appeared in various journals, including theJournal of Business Research, the International Journal of Research in Marketing, the Journal of Advertising Research, the Journal of Interactive Advertising, and Industrial Marketing Management. K. Sivakumar (Ph.D., Syracuse University; k.sivakumar@lehigh. edu) is the Arthur Tauck Professor of International Marketing & Logistics and a professor of marketing at Lehigh University. Prior to joining Lehigh in 2001, he spent 9 years at the University of Illinois in Chicago. His research interests include pricing, global marketing, and innovation management. His research has been published or is forthcoming in theJournal of the Academy of Marketing Science, the Journal of Marketing, the Journal of International Business Studies, Decision Sciences Journal, Marketing Letters, the Journal of Business Research, International Marketing Review, the Journal of Product Innovation Management, Pricing Strategy & Practice: An International Journal, Psychology & Marketing, and other publications. He has won several awards for his research (including theDonald Lehman Award) and is on the editorial board of several scholarly journals. He has won outstanding reviewer awards from two journals. Sandra S. Liu (liuss@purdue.edu) is an associate professor in the Department of Consumer Sciences and Retailing at Purdue University. She received her Ph.D. from the University of London, and her current research interest focuses on strategic marketing issues in the context of customer contact, including knowledge management in a corporation in transition and sales management in a knowledge economy. With her extensive industry experience, she has written a number of books and journal articles, which have appeared in theInternational Journal of Research in Marketing, the Journal of Business Research, theEuropean Journal of Marketing, Marketing Intelligence and Planning, among others.     

Organizational capabilities in e-commerce: An empirical investigation of e-brokerage service providers

E-commerce not only has tremendous potential for growth but also poses unique challenges for both incumbents and new entrants. By examining drivers of firm performance in e-commerce from a capabilities perspective, the authors conceptualize three firm capabilities that are critical for superior firm performance in e-commerce: information technology capability, strategic flexibility, and trust-building capability. The extent and nature of market orientation is conceptualized as a platform for leveraging e-commerce capabilities. The authors test the effects of e-commerce capabilities on performance (e.g., relative profits, sales, return on investment) using data from 122 e-brokerage service providers. The results indicate that information technology capability and strategic flexibility affect performance given the right market orientation. Amit Saini (asaini2@unl.edu) is an assistant professor of marketing at University of Nebraska-Lincoln. He conducts research in the area of marketing strategy, technology-marketing interface, e-commerce strategy, and customer relationship management. He has presented papers at major conferences, and his research appears in theJournal of the Academy of Marketing Science and American Marketing Association—Marketing Educator’s Conference Proceedings. His industry experience includes sales management and quantitative market research. Jean L. Johnson (Johnsonjl@wsu.edu) is a professor of marketing at Washington State University. Her research includes partnering capabilities development in, and management of, interfirm relationships and management of international strategic alliances. Her research appears in journals such as theJournal of Marketing, the Journal of International Business Studies, theJournal of the Academy of Marketing Science, and theInternational Journal of Research in Marketing. She serves on the editorial boards of theJournal of Marketing, theJournal of the Academy of Marketing Science, the Journal of Retailing, theJournal of Business and Industrial Marketing, and reviews for others. She spent several years in the advertising industry and has lived, taught, and conducted research in France and Japan. She has been selected to cochair the 2006 winter American Marketing Association (AMA) conference.     

论中国媒体经济的现代走势

媒体经济作为中国市场经济的产物,有其特定的市场内涵、运行轨迹、运作模式以及未来走向。中国媒体产业在完全实现由计划经济向市场经济的转化之后,中国现代媒体经济走向世界就成为必然。     

发展特许连锁经营,促进城乡居民就业

本依据我国近年来特许连锁经营发展的形势，阐述了特许连锁经营在民间投资和就业发展上的特有功效，提出了利用特许连锁经营促进我国城乡就业的观点，并指出了需要进一步完善的政策和措施。     

“不期而寓”--青年城市配套综合体可行性调研报告

随着时代发展,独居、年轻化已成为租房人群的关键词。观念的升级和住房租赁政策的完善,使得90后的置业观悄然改变。经过市场调查,市面上还没有针对大学毕业生这一群体的长租公寓,多数是针对有一定经济能力的上班族。因此,大学毕业生的住房需求仅仅通过政府采取措施远远无法满足。论文从国家的宏观政策及市场微观细分因素中的人口因素、地理因素、行为因素等方面对“不期而寓”——青年城市配套综合体进行了分析,为项目的推进提供可靠的数据和科学性支持。     

General equilibrium impact of an energy-saving policy in the public sector

We analyse a disregarded environmental policy instrument: a switch in government expenditure away from energy (or other natural resources) and toward a composite good which includes energy-saving expenditure. We first develop two variants of an analytical general equilibrium model. A composite good is produced with constant returns to scale, and energy is imported or produced domestically with diminishing returns, yielding a differential rent to its owners. The government purchases energy and composite goods from private firms. Such a policy unambiguously increases employment. It also raises private consumption and welfare under two conditions: (i) it is not too costly and (ii) the initial share of the resource is smaller in public spending than in private consumption, or the difference is small enough. We then run numerically a model featuring both importation and domestic production of energy (oil, gas and electricity), for the OECD as a whole. Simulations show that employment, welfare and private consumption rise. We provide magnitudes for different parameter values. Earlier versions of this paper have benefited from conference participants at the European Council for an Energy-Efficient Economy, International Society for Ecological Economics World Congress, CIRED seminar and EUREQua environmental economics seminar. We especially thank Michèle Sadoun and two anonymous referees. The usual disclaimer applies.     

市场经济条件下的期刊经营策略浅探

分析了期刊市场的形势，指出了市场经济下经营和发展期刊的5种策略：明确市场定位；提高期刊质量；拓宽发行渠道；开辟与期刊相关的经营业务；实现期刊的管理创新。     

Growth,Employment and Taxation with Distortions in the Goods and Labour Market

Abstract. This paper analyses taxation in the presence of distortions in goods and labour markets in an endogenous growth model. The government disposes of capital, labour and consumption taxes. It is shown that the market solution leads to suboptimally low levels of growth and employment. However, available tax instruments are sufficient to attain the first‐best growth path in this economy. The paper further explores the relative distortion of capital and labour taxes. For plausible parametrisations of the model, lowering capital taxes dominate reductions in labour taxes in welfare terms.