统计法规如何促进企业统计的发展

文章阐述了我国企业统计发展落后的原因,强调了统计法规在统计工作中的调整作用,提出强化中观层面的统计职能将促进企业统计的发展,并对统计法规如何促进企业统计的发展给出了建议。     

论新时期中国社会资本的流失与重构

社会资本是市场经济良性发展的必要因素,可以有效避免市场经济活动中的零和博弈现象,降低管理成本。目前中国的社会资本衰落,源于两个方面的因素：共同价值观的多元化和社会中信任的减少。重构社会资本,有赖于传统文化的复兴、执政党的示例作用和法制的加强。     

构建和谐社会的前提性思考

党中央提出的“和谐社会”发展目标，是社会观意义上的伟大变革。在推进和谐社会发展中，要着力于人与人的和谐、人与社会的和谐以及人与自然的和谐这三个基本维度。这就需要从思维方式上变革“实体化社会观”，因其实质是传统本体论的思维方式，它将社会视为在人之上的抽象存在。应倡导形成和贯彻当代中国的马克思主义社会观，即“关系性社会观”，把社会理解成多重关系的整体。     

张学良国家统一观探析

张学良的国家统一观，是随其军事、政治活动的展开而逐步形成发展起来的。主政东北前后，是其国家统一观形成时期，提出了以“息内争、御外侮”为核心的和平统一思想；旅欧归来至1936年初，是其曲折发展时期，提出了以拥蒋、“剿共”为核心的武力统一思想；1936年初至西安事变，是其回归与升华时期，提出了以逼蒋、联共、抗日为核心的和平统一思想：由此可见，对内息争、对外御侮是张学良国家统一观的精髓和思想基础。     

Does market orientation matter?: a test of the relationship between positional advantage and performance

A recent series of articles in the Strategic Management Journal has discussed the potential value of an organization developing a market orientation in its quest to achieve success. We posit that market orientation can enhance success, but that its potential value should not be considered in isolation. Specifically, we draw on the resource‐based view of the firm to suggest that four capabilities—market orientation, entrepreneurship, innovativeness, and organizational learning—each contribute to the creation of positional advantages for some firms. The data used are drawn from 181 large multinational corporations (MNC). The results indicate that positional advantages arising from the confluence of market orientation, entrepreneurship, innovativeness, and organizational learning have a positive effect on MNC performance (five‐year average change in ROI, income, and stock price). Overall, the results support the contention that market orientation can enhance success, albeit within the context of other important phenomena. Copyright © 2001 John Wiley & Sons, Ltd.     

How do materialists choose prominent brands in emerging markets?

Materialism is a worldwide phenomenon. However, our knowledge about the effect of materialism on consumer brand choice is limited. This study unlocks the path from materialism to brand prominence focusing on fashion, quality, and price consciousness. Our findings within the Chinese context show that the paths from materialism to fashion, quality, and price consciousness are positive. Further, we found that the paths from fashion and quality conscious to brand prominence are positive, while the path from price conscious to brand prominence is negative but not significant. These findings have significant implications for brand managers in emerging markets.     

Firm-specific assets and the internationalization–performance relationship in the U.S. movie studio industry

We study the role that firm-specific assets (FSAs) play in the processes underlying the internationalization–performance relationship. International business scholars have begun studying the interrelationship between FSAs, internationalization, and performance; however, this research is still emergent, and has produced inconclusive results. We believe that this may be due, in part, to research designs involving the same FSAs across many industries, even though individual industries may rely on different FSAs in their internationalization strategies. We address this issue in a single industry study of U.S. movie studios, which typically rely on blockbuster production capabilities as FSAs in their internationalization efforts. We show how these FSAs co-evolve with firms’ degree of internationalization, and how each factor mediates the positive effect of the other on performance. Our results highlight the importance of studying specific industries and their salient FSAs when assessing their role of such resources in the internationalization–performance relationship.     

会计准则导向背后的两种学说

从我国会计准则制定现实可以看到,我国的准则制定从一开始就受到经济后果学说实质上的支配,其实际是遵行规则导向。通过对会计准则的两种学说“会计技术观学说”和“经济后果学说”进行分析,对我国会计准则的制定提出了具体建议。     

当代大学生价值观的调查与分析

以笔者所在学院大学生为研究对象,对其思想、学习、生活和就业等方面进行问卷调查分析。当前,弘扬爱国主义、以人为本、建设和谐校园和加强责任感教育,是引导大学生树立社会主义核心价值观的基本内容。     

Attention to Fairness versus Profits: The Determinants of Satisficing Pricing

We investigate determinants of the competitive behaviour of satisficing, non‐profit‐maximizing pricing. Taking a behavioural approach, we argue that pricing decisions are motivated by fairness objectives as well as the desire to achieve economic objectives. We draw from the attention‐based view to build our theoretical model explaining the contextual conditions that are most likely to be associated with attention to fairness relative to attention to achieving maximum profits when setting prices. Our hypothesized predictors of satisficing pricing decisions encompass the institutional context in which the firm is embedded, the exchange context with customers and suppliers, and the context internal to the firm. Hypotheses are tested with survey data of over 3000 firms from 15 countries. We find that the decision to set prices at a satisficing level is remarkably common, and its prevalence is associated with contextual factors that are consistent with greater attention to fairness concerns.