浅析会计信息系统实施与评价

计算机技术的蓬勃发展,使得企业办公更加智能化、效率化。由于传统手工记账具有容量小的弊端,无法处理大、中型企业庞大的金融数据。企业运用计算机处理繁杂财务工作的突出效果,间接吸引了大批科技企业加快对企业财务应用系统的研发速度。针对会计信息系统应用中的问题,急需对系统进行改造升级,保护财务数据安全;聚焦会计信息管理,提高专业人员素质;严于监管,战略转变,突破技术壁垒。     

Barriers toward purchasing from online travel agencies

Online travel agencies (OTAs) are expanding their services to many segments of the travel and tourism industry. While they are beneficial to travelers, OTAs also face a great deal of consumer resistance. However, prior literature has largely focused on travelers’ adoption intentions toward OTAs, scarcely exploring the causes of such resistance. Addressing the gap, this study extends the innovation resistance theory (IRT) to examine the barriers to positive purchase intentions toward OTAs. A mixed method research design with open-ended essays and cross-sectional survey is used to test the proposed model. Findings suggest that benefits barrier is the chief inhibitor of purchase intentions. In comparison, privacy and security concerns and the vulnerability barrier show positive association with intentions. As a moderator, visibility influences the strength of the association between benefits barrier and purchase intentions. Further, the strength of this association differs among young, middle-aged, and old users.     

The impact of cultural exceptions: audiovisual services trade and trade policy

Audiovisual services such as music and movies in digital formats have gained substantial importance over the last decade, while remaining one of the sectors with the lowest number of commitments by WTO members. Based on a novel data set, this article analyses the role of trade restrictions on audiovisual services in a gravity model. We find that countries with WTO commitments trade more audiovisual services, while both exports and imports are lower for countries which impose policies to curb inflows of foreign cultural services.     

Food safety regulation and trade in food products

Nations are becoming increasingly dependent upon internationally traded food products, often at the expense of traditional agricultural commodities. As the focus shifts to high value-added imports and exports, regulations targeting the food safety attributes of these products are increasingly cited as a source of potential non-tariff barriers to trade. To counter such concerns, various bilateral and multilateral efforts to demonstrate the integrity of the regulatory systems under which these foods are produced are taking centre stage. Little analysis of the relative efficacy of such rapprochement efforts exists. This paper therefore discusses the impacts food safety regulation can have on the growth in food trade by presenting a review of key regulatory rapprochement efforts targeting them. The GATT SPS Agreement in particular is discussed. Recent disputes centring on the impacts of food safety regulations are also reviewed to suggest how GATT commitments are being interpreted and enforced. This discussion highlights potential road-blocs to additional trade facilitation and evaluates if a ‘hard law’ system now exists.     

广东省生物防火林带存在问题及可持续发展策略

广东省森林覆盖率高,珍稀特有植物种类丰富,但是近年来森林火灾时有发生,对森林资源造成巨大损害,为了有效保护广东省生物资源,修建生物防火林带意义重大;通过对广东省生物防火林带建设现状的实地调查,结合防火林带区域火灾发生状况,分析了生物防火林带存在的具体问题,并结合广东省省实际,提出了可持续发展的策略。     

国际农产品贸易中技术性贸易壁垒的现状与趋势

以食品安全为核心的农产品技术法规与标准要求越来越严格,正以一种超乎关税壁垒的力量,阻挡着弱势企业进入国际市场。为此,既要知其原由,又要了解国际农产品贸易中技术壁垒产生的背景、主要表现形式、现状与发展趋势。     

绿色壁垒下国内企业绿色物流管理方案研究

绿色物流是以降低对环境的污染、减少资源消耗为目标,利用先进物流技术规划和实施运输、仓储、装卸搬运、流通加工、配送、包装等物流活动。绿色物流体现了企业的绿色形象,是一种全新的物流形态。在经济全球一体化的今天,物流市场将不断地成熟,未来的物流市场将大大压缩物流成本,化解国际经贸中绿色壁垒带来的经营风险,增强物流企业应对市场挑战的能力。     

论我国物流业发展的障碍与对策

通过对我国物流业的现状考察,运用文献综述,实例论证的方法,分析了当前我国物流业发展中的障碍,从提高物流基础设施．降低物流成本、加强物流人才培养、完善行业协会等方面提出了适应当前市场环境、发展现代物流的对策。     

How foreign knowledge spillovers by returnee managers occur at domestic firms: An institutional theory perspective

Instead of treating the spillover process as a black box, this paper conducts a qualitative study of foreign knowledge spillovers by returnee managers at Chinese firms. Unlike mainstream spillover studies which adopt economics approaches, this paper uses an institutional theory perspective and regards returnee managers as boundary spanners. Results show that returnee managers' boundary-spanning activities in the form of social interaction, including building relationships with colleagues and transforming their identities from outsiders to insiders, help gain legitimacy for their new roles. Their boundary-spanning activities in the form of grafting foreign knowledge, including understanding existing knowledge resources, introducing foreign knowledge to colleagues, and integrating foreign knowledge with domestic firms, help gain legitimacy for foreign knowledge. Foreign knowledge' contributions in new product development at product, process, and cultural perspective levels reinforce its institutionalization at domestic firms. Absorptive barriers include domestic firms' administrative heritage and returnee managers' arduous relationship with others.