我国饭店管理者角色转换的理论分析与实施途径

从新世纪新形势下我国饭店管理者角色转换的背景分析入手，从管理学理论上阐述了管理者的角色定位，并探讨了我国饭店管理者的角色定位，在此基础之上，提出了我国饭店管理者角色转化中应该处理好的几种关系与实施途径。     

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。     

Corporate social responsibility and marketing: An integrative framework

This article introduces a conceptualization of corporate social responsibility (CSR) that emphasizes the role and potential contribution of the marketing discipline. The proposed framework first depicts CSR initiatives as the actions undertaken to display conformity to both organizational and stakeholder norms. Then, the article discusses the managerial processes needed to monitor, meet, and even exceed, stakeholder norms. Finally, the analysis explains how CSR initiatives can generate increased stakeholder support. Isabelle Maignan (imaignan@feweb.vu.nl) is an assistant professor of marketing at the Vrije Universiteit in Amsterdam in the Netherlands. Her research focuses on corporate social responsibility and its marketing dimensions in an international setting. Her work has appeared in theJournal of the Academy of Marketing Science, theJournal of International Business Studies, theJournal of Business Research, theJournal of Advertising, among other journals and conference proceedings. O. C. Ferrell (oc.ferrell@colostate.edu) is chair and a professor of marketing at Colorado State University. His research focuses on marketing ethics and corporate social responsibility. His work has appeared in theJournal of Marketing, theJournal of Marketing Research, theJournal of the Academy of Marketing Science, theJournal of Public Policy and Marketing, as well as other leading journals. In addition, he is the coauthor ofMarketing: Concepts and Strategies, Business Ethics: Ethical Decision Making and Cases, Business and Society: A Strategic Approach to Corporate Citizenship, Marketing Strategy, and other textbooks.     

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.     

企业家政府理论的理论局限及启示

企业家政府理论是20世纪90年代以来所兴起的国际化政府改革潮流的最主要和直接的理论依据,它对中国的行政理论研究和改革实践产生了巨大的影响。考察企业家政府理论的实质具有重要意义,对其有必要进行理论审视和重新认识。企业家政府理论有三个方面的理论局限：一是普遍实用性的缺失；二是价值理性的缺失；三是基本概念的不确定性。通过对企业家政府理论进行深入考察得出几点启示：一是坚持理论与实践的统一；二是坚持工具理性与价值理性的统一；三是对坚持继承与创新的统一。     

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。     

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。