区域创新方法支撑企业创新活动模式研究——以宁夏为例

在企业创新动力和企业创新机理分析的基础上,从创新方法支撑企业创新活动的角度,重点分析了资金、人才、制度三种创新要素和学习能力、创新管理能力、生产能力和营销能力四种能力如何应用创新方法予以整合和提升。并以宁夏为例,系统阐述区域创新方法支撑企业创新活动的实践路径,提出深化区域创新方法应用推广,支撑企业创新活动的建议,为我国区域创新方法应用推广工作提供参考与借鉴。     

干法烟气脱硫渣在建材行业中高技术附加值利用的探讨

文章阐述了目前国内外对干法脱硫渣综合利用的现状,以胶凝材料学以及水泥化学为理论基础,将干法脱硫渣中的物质划分为三类,并提出在充分激发其活性的基础上,对干法脱硫渣进行高技术附加值的利用,并详细阐述了其原理和途径。     

Does Accrual Management Impair the Performance of Earnings‐Based Valuation Models?

This study examines how accrual manipulations affect firm valuation in the years surrounding the passage of the Sarbanes‐Oxley Act (SOX). We compare the absolute percentage pricing errors of RIM and DCF valuation models for a group of US firms suspected to have engaged in accrual manipulations to avoid a small loss or a small earnings decline vs. ‘Normal’ firms matched on industry, year and size. We find that RIM can better estimate intrinsic value than DCF for the matched Normal firms in the pre‐SOX period, but not so for accrual manipulators, and that SOX mitigates the harmful effect of accrual manipulations, completely eliminating the difference in RIM's accuracy advantage over DCF between Normal firms and accrual manipulators. As a further analysis, we redefine Suspect firms as real‐activity manipulators and find a significant across‐group difference in accuracy wedge in both sample periods, implying that SOX has prompted firms to favor real‐activity manipulations over accrual manipulations.     

家族成员涉人管理团队与公司绩效——基于我国家族上市公司的实证研究

对于家族企业,实际控制人和家族成员的意志会影响到公司决策,本文考察了具有亲缘关系的家族成员涉入管理职位对公司价值产生的影响,通过对我国沪深两市家族上市公司数据的实证研究,得到以下结论：（1）家族企业实际控制人涉入管理职位与公司绩效正相关;（2）家族其他成员涉入管理职位与公司绩效正相关;（3）以家族涉入者数量及其亲缘关系为测量变量的家族涉入水平指标与公司绩效负相关;（4）家族企业实际控制人拥有的公司控制权与现金流权偏离系数与公司绩效负相关。     

基于价值链的作业成本法分析

本文针对传统成本管理方法存在的局限性,将价值链的思想引入作业成本法,用价值链分析帮助找出各作业与产品成本的联系;阐述了价值链在作业成本法中的具体分析步骤,为成本管理提供更准确的依据;从而有利于提高企业的成本优势,形成企业核心竞争力。     

Experiential and involvement effects on the Korean wine tourist's decision-making process

This study's core purpose is to understand the behavioural intention (BI) of wine tourists using the Extended Model of Goal-directed Behaviour (EMGB). Specifically, the Model of Goal-directed Behaviour (MGB), an advanced version of the Theory of Planned Behaviour (TPB), is extended to EMGB by incorporating experience and involvement towards wine tourism to better understand wine tourists' intention to participate in a tour. The sample was 211 Korean wine tourists. Results revealed that two constructs related to wine tourism, namely, experience of a wine tour and wine tourism involvement, formed positive and significant relationships with attitude towards participating in such a tour. Attitude, subjective norm, and positive anticipated emotion influenced tourists' desire to participate in a wine tour, which, in turn, influenced their BI. Contrary to expectations, the frequency of past behaviour does not have a significant effect on desire and BI, and perceived behavioural control has no significant effects on BI.     

Why do satisfied customers switch? Focus on the restaurant patron variety-seeking orientation and purchase decision involvement

Company efforts to make customers switch from competitive brands to their own or induce them to repurchase their own brands are very important in their marketing activities and in this regard studies of customer variety-seeking orientation and level of involvement in decision making play a crucial role in explaining customers’ product selection activities. The purpose of this study intends to examine interrelationships among customer satisfaction, loyalty, and switching intent in family restaurants and verify the moderating effect of customer variety-seeking orientation and purchase decision involvement. A total of 305 patrons in Korea participated. The results showed a positive relationship between customer satisfaction and loyalty. Participants expressing a high level of satisfaction were more likely to switch restaurants. Whether customers feel loyalty determines their switching intent. There were moderating effects related to customer variety-seeking orientation in the causal relationships between customer loyalty and switching intent. Limitations and future research directions are also discussed.     

The relationships between food-related personality traits,satisfaction, and loyalty among visitors attending food events and festivals

This study applies the concept of food-related personality traits to hospitality and tourism and identifies relationships between personality, satisfaction, and loyalty. An on-site survey was carried out with 335 visitors attending the Gwangju Kimchi (local food) Festival in South Korea between 15th and 19th of October, 2008. The relationships between 4 latent constructs (food neophobia, food involvement satisfaction, and loyalty) and 16 indicators were measured using structural equation modelling. The findings showed that food neophobia had a negative effect on satisfaction and loyalty, food involvement had a positive relationship with loyalty, and satisfaction and loyalty showed a significant positive relationship.     

关于"经济发展促进休闲质量提升"一般认识的实证研究——以经济发达的广东省为例

本文以经济发达的广东省为例,对其居民休闲生活的以下方面进行了研究:居民对休闲的认识;居民对闲暇时间的利用,闲暇时间的活动参与;居民对当前休闲生活的评价;影响其休闲生活的障碍;居民对未来休闲生活的期望。研究采用问卷方式,调查广东省居民闲暇时间内的生活状况,发现尽管广东省是中国目前经济最发达的省份之一,但是居民的休闲生活并没有得到很好的改善,其质量并没有随着国民经济的发展而提升。居民对现时的休闲生活并不感到满意,并期望其休闲生活质量得到很大提高。     

低水分活度的预包装食品中菌落总数复查的研究

为了探讨食品抽检中菌落总数指标复检的可能性,通过对水活度较低的预包装食品乳粉、营养米粉、燕麦片、膨化食品、蜂蜜进行菌落总数测定,对低水分活度预包装食品菌落总数指标的稳定性进行分析。结果表明,同一批次、同一储存条件的未开封预包装食品在不同保存周期内菌落总数在统计学上无显著差异,本研究结果可为低水分活度预包装菌落总数的复查可行性提供参考依据。