泉州民营企业创新的主体与金融支持探究

目前在中国民营经济的地区发展模式中,泉州民营企业经过一系列创新而超越温州的现象值得探索。在熊彼特看来,创新需要企业家精神和银行家的金融支持,但考察泉州民营企业创新的这两个因素,具有与熊彼特观点相异的特征。其中,泉州民营企业家精神的特质为:不安于现状、能忍受困苦、有学习型人格、能力排众意、怀感恩之心;泉州民营企业创新的金融支持有四种形式:1995年以前主要表现为侨资和本地民间资金;1995年之后银行资本和风险资本也逐渐发挥出效应。     

Influence of consumer attitude toward online brand community on revisit intention and brand trust

This study proposes to illustrate the relationships between perceived benefits in using online brand communities, attitudes, revisit intention, and brand trust, and it also assesses the moderating role of two types of online brand communities: marketer- and consumer-created communities. The research model is tested by regression analysis using a random sample of 242 respondents. The study finds that social and informational benefits have positive impacts on attitude, which, in turn, significantly influence revisit intention and brand trust. The moderating effect of the type of online community was significant in predicting the relationship between attitude and brand trust but not between attitude and revisit intention. The study concludes the importance of managing online brand communities through managerial implications.     

Efficient theory development and factor retention criteria: Abandon the ‘eigenvalue greater than one’ criterion

Other things being equal, a theory with fewer constructs is preferable over others. In exploratory factor analysis, a common method used in theory development, the most popular factor retention criterion used in marketing is the eigenvalue greater than one rule. Its use often results in over extraction, which leads to the development of less than parsimonious theories. Even the use of confirmatory factor analysis fails to detect the presence of these superfluous constructs. Although several more accurate criteria exist, they are not discussed in major marketing research texts, journals, and popular statistical software packages. In this paper, we appraise popular factor retention practices in marketing, demonstrate how they may lead to the development of inefficient theories, draw attention to a number of resources for choosing appropriate retention criteria, and develop an easy-to-use Web-based engine to effortlessly implement one such method, parallel analysis.     

Dominant stakeholders,activity and accountability discharge in the CSO sector

Civil society organisations (CSOs) comprise a diverse range of associations, including non‐governmental organisations (NGOs), community groups, political parties and social networks. Nevertheless, despite heterogeneity, regulators, funders and donors often treat CSOs as homogeneous when demanding accountability. This paper highlights differences in to whom CSOs across different categories (or types) perceive themselves to be accountable, what for and the different practices they undertake to discharge accountability. It calls for stakeholders to acknowledge diversity in accountability across different CSO types. This survey‐based research finds CSOs weight upwards and downwards stakeholders equally, and undertake voluminous reporting. They would benefit from negotiating multiple‐use mechanisms, especially with dominant stakeholders. In combining stakeholder and accountability theory, the research highlights specific CSO types needing further study.     

A Trusteeship Theory of Accounting for Natural Capital Assets

One of the problems encountered in implementing accrual accounting in the government sector is that of accounting for natural capital assets provided freely to government and which are used as public goods. Professional accounting standards require that these assets be valued and included in the government's statement of assets and liabilities. The problem is not encountered in business accrual accounting because business neither acquires assets freely nor provides services to the public on a non-commercial basis.
Various issues surrounding accrual accounting for natural capital assets used as public goods are examined in this article. The nature and characteristics of such assets, and the distinctions between private goods and public goods markets, are first explained to set the context for examination of the issues. Then the issues as to whether natural capital assets should be treated as assets for accounting purposes and included in the government's statement of financial position are analysed according to FASB standards; it is concluded that they are not assets. Rather, it is proposed that these assets used for the provision of non-commercial services to the public should be treated in a separate category as public goods assets which are held in trust by the government on behalf of the nation, for the benefit of current and future generations and for the preservation of the natural ecology of the nation. Commercial valuations are not relevant for these assets and they need not be valued in financial terms for their good management.     

京石客专声屏障桩基础受力特性数值分析

运用ABAQUS软件对京石客专声屏障桩基础在竖向荷载作用下的受力特性进行三维模拟,分析采用不同的桩长、桩径、桩身混凝土情况下,重点分析桩顶的位移和桩身内力的大小及分布规律。结果表明:本桩基础的竖向承载力很大,桩径的大小对桩的沉顶沉降影响比较大,桩长的大小对桩的沉降有一定的影响,桩身混凝土的强度对桩顶沉降影响较小。     

基于负债感的激励创新——Y集团的奖励前置制度探索

转型经济背景下,传统基于业绩的付酬模式已难以达到激励效果,员工激励成为我国企业面临的重要问题.从中国传统文化中的情感回报观出发,以Y集团奖励前置制度为主要个案,在研究方法上采用田野调查和实地访谈方式,对奖励前置制度的内容和实施效果展开分析.同时,运用Greenberg的负债感理论,从负债感的角度深入分析员工回报行为产生的动机.通过研究发现,奖励前置模式产生激励效果的原因在于激发起员工心理上的负债感,通过负债感引发员工的回报行为,形成独特的基于负债感的员工激励模式,体现了“先予后取”的管理理念.     

钻石理论在区域水电产业竞争力分析中的应用

运用迈克尔.波特的钻石理论分析区域水电产业竞争力,并结合浙江省丽水市实际进行实证研究,拓展了区域水电产业竞争力的研究视角,提出将生产要素,需求条件,相关支持性产业,产业战略、结构和同业竞争等关键要素,与机会、政府角色等因素,相互影响,彼此互动,构成一个有机的钻石体系,才能在激烈的竞争中优化发展。     

社会体制的历史和逻辑轨迹考察

无论是中国还是其他国家,都在不同的历史背景下建立了不同的社会体制,这为研究当代中国社会体制积累了丰富的经验。中外思想家在各自的历史条件下,对社会体制的理论和逻辑进行过深入探索,得出了很多重要结论。基于对历史和逻辑的认识,文章提出,社会体制的形成是一个历史过程,因此需要从比较长的时间来观察其变化,尽管一些突变和历史事件会对现行社会体制产生影响,但是社会体制根植于长期的历史发展之中,这其中包括人们对一些根本问题的认识也需要一个由浅到深的过程。研究当代中国的社会体制,只有与其他国家或地区开展比较研究才能深入下去。     

ADVERTISING'S ELUSIVE ECONOMIC RATIONALE: PUBLIC POLICY AND TAXATION

Advertising and its effects have been debated for well over a century. In the last few decades a generally sceptical view of the benefits of advertising has been overturned by a series of academic advances in economics that detail a variety of ways in which advertising may affect the economy and society. This academic work has however been paralleled by a growing popular and political opposition to advertising and its social effects. In this paper, the positive economic case for advertising is challenged by an assessment of the main channels of its influence and by a review of the associated empirical findings on its economic and wider impact. A policy response of limiting the tax deductibility of business advertising is explored.