Food for Thought? A Rejoinder on Peer-review and RAE2008 Evidence

This Rejoinder responds to criticisms made by Simon Hussain (2011) Hussain, S. 2011. Food for thought on the ABS Academic Journal Quality Guide. Accounting Education: an international journal, 20(6), : 545–559. [Taylor & Francis Online] , [Google Scholar] about the construction and operation of the Association of Business Schools' (ABS) Academic Journal Quality Guide. In this paper the broad purposes of journal lists and guides are outlined before an account is given of the long history and multiple forms of these lists, particularly in the field of Accounting. Having described the main features of different types of journal list, the advantages and benefits of the approach adopted in the compilation of the ABS Journal Quality Guide is outlined. The paper then ends by noting that one of the copy-editing mistakes identified by Dr Hussain has been rectified, but the remaining concerns about the rating of accounting education and accounting history journals reflect the absence of these titles from journal citation reports and international journal lists. Furthermore, the lower rating of Accounting & Finance research in the RAE2008 in comparison with Business & Management Studies research in the same year and Accounting & Finance research in 2001, has more to do with the way in which the Accounting & Finance Panel calibrated and normalized its judgements than with the ratings contained within the ABS Guide.     

The consequences to analyst involvement in the IPO process: Evidence surrounding the JOBS Act

The JOBS Act allows certain analysts to be more involved in the IPO process, but does not relax restrictions on analyst compensation structure. We find that these analysts initiate coverage that is more optimistically biased, less accurate, and generates smaller stock market reactions. Investors purchasing shares following these initiations lose over 3% of their investment by the firm's subsequent earnings release. By contrast, issuers, analysts, and investment banks appear to benefit from this increased bias, as optimism is more positively associated with proxies for firm visibility and investment banking revenues when analysts are involved in the IPO process.     

关于我国商业银行开展投资银行业务的策略选择

随着我国银行业对外资全面开放以及金融业综合经营的稳步推进,商业银行将面临新的形势和挑战。国内商业银行在现有监管环境下开展投资银行业务,是创造新的利润增长点、提高核心竞争力的重要途径之一。商业银行可以充分利用和发挥资金、客户、网点、销售渠道等方面的优势,搭建若干投资银行业务平台,采取有效措施加快拓展投资银行业务。     

企业社会责任价值创造的机理模型研究

本文提出一种新的企业社会责任价值创造机理模型。该模型分为内生机制和外生机制两个部分,内生机制在外生机制的影响下,通过责任意识-责任心理-责任能量-责任力量-责任行为-责任绩效-责任智慧形成闭环,在责任主体与利益相关方的动态博弈过程中,依靠责任管理,最终实现了责任价值创造。该机理模型构建了一种新的理论框架,有助于进一步厘清企业社会责任对企业价值的影响,提高企业履行社会责任的积极性,取得经济效益和社会效益的全面提升。     

Using mixed methods designs in the Journal of Business Research, 1990–2010

The purpose of this article is to examine the uses of mixed method research designs published in the Journal of Business Research. This study involves a content analysis of 2072 articles published between 1990 and 2010 in the Journal of Business Research. Seventeen mixed method studies implemented data collection procedures sequentially (68%), six implemented them concurrently (24%), and two combined both sequential and concurrent procedures (8%). On the whole, priority skews more toward quantitative strands with ten articles prioritizing quantitative data (40%), three articles prioritizing qualitative data (12%), and twelve articles prioritizing both equally (48%). Business scholars recognize the benefit of mixing qualitative and quantitative research; however, as a discipline, we are not demonstrating knowledge of the mixed method literature or procedures; none of the articles recognized or mentioned knowledge of mixed method procedures or cited mixed method research. This study provides guidance for researchers in identifying design types appropriate for various research objectives as well as the models of different design types appearing in the Journal of Business Research.     

E-commerce in Least Developing Countries: Summary Evidence and Implications

ABSTRACT

We undertook a review and classification of research on electronic commerce (e-commerce) in developing countries. We analyzed 181 articles published in a broad range of journals covering e-commerce, global information technology, and development issues. The analysis provides a roadmap that not only indicates the current state of e-commerce for development research but also identifies gaps and priorities for future research. This will be of significant value to both academics and practitioners who are working on, or plan to work on, e-commerce in developing countries.     

浅谈网络环境下服装零售新模式及策略

作为代表未来贸易方式发展方向的一种新型商业模式,电子商务是在计算机技术、网络技术以及以数据库的基础上发展起来的。传统零售商开展电子商务面对的最重要问题往往是如何将线下的资产与电子商务进行整合,本文就传统服装零售业发展电子商务的新策略进行了探讨,分别对产品、价格、渠道及促销新策略进行分析总结。     

深沪股市1992—2001年季节性波动的实证研究

股票市场季节性波动是股票投资收益的短期波动理论 ,这种现象在许多国家的股票市场中存在。通过对我国股市 1 992至 2 0 0 1年的实证研究 ,发现我国股市出人意料地不存在显著的季节性波动     

The power of business models

Over the past few years, “business models” have surged into the management vocabulary. But, while it has become quite fashionable to discuss business models, there is still much confusion about what business models are and how they can be used. In fact, business models can serve a positive and powerful role in corporate management. While other authors have recently offered definitions of “business model,” none appear to be generally accepted. This lack of consensus may in part be attributed to interest in the concept from a wide range of disciplines, all of which have found a connection to the term. To help managers better understand business models, this paper reviews the extant literature and identifies and classifies the components of business models cited therein. Components were classified into four primary categories: strategic choices, the value network, creating value, and capturing value. To address the absence of a generally accepted definition of a business model, a new definition that integrates and synthesizes the earlier work is offered. Based on the proposed definition, business models are then contrasted with strategy. Four problems associated with business models are also discussed.     

国外氢氧化镁生产应用与研发动向

本文对国外主要是美国、日本氢氧化镁生产应用和研发动向作了评述.包括生产厂家、装置能力、消耗构成、近期研发活动以及在环境领域诸如废水中重金属脱除、烟气脱硫和造纸厂纸浆精制方面的应用.并列出了国外有关镁质矿物资源方面的文献目录.