新一轮税改致力于完成的六大任务

启动新一轮税制改革,首先必须明确它所要完成的任务。这些任务包括:恰当界定宏观税负水平;政府收入行为及其机制的规范化;融入经济全球化;与财政安排体系相协调;税收中性与税收调控相结合;提升国家竞争力。     

基于涉入理论的客户关系管理与客户知识管理整合研究

通过对客户知识能力及其结构的解释和分析,阐明了客户知识管理流程的重要性,并对目前企业的客户知识管理活动进行分类比较,在此基础上结合涉入理论中的客户决策流程,提出了一个较为完整的客户关系管理和客户知识管理的"双维度"整合模式,企业借助于该模式,可以有效地运行CRM系统,及时获取客户知识,最终使企业获得竞争优势和长远发展。     

The Influence of Environmental Pressures, Diversification Strategy, and Union/Nonunion Setting on Employee Participation

This study tests the hypotheses that environment, diversification strategy, and union/nonunion setting affect the number and variety of employee participation programs. A survey of large U.S. manufacturing firms measured the implementation of employee participation programs. Regression results suggest that environmental pressures exert a direct effect on participation in union settings. However, in nonunion settings, environment and diversification strategy both correlated directly with participation. These results suggest that unions could potentially affect participation program implementation.     

网络口碑信息对消费者购买决策的影响：一个实验研究

本文通过实验法考察了网络口碑信息对消费者购买决策的影响，就网络口碑的影响力在口碑信息类型、传播方向和产品涉入度不同的情况下会表现出哪些差异等问题作了分析。实验结果支持了所提出的6项假设，网络口碑信息对于消费者购买决策的影响力可能会随着口碑传播方向、信息类型以及产品卷入度的不同而呈现出显著差异的预测得到了证实；信息类型、传播方向和产品卷入度之间所存在的交互效应也会明显地作用到网络口碑对消费者购买决策的影响效果。     

步行街在旅游业中的地位和作用的研究概述

商业步行街在城市旅游中占有重要的地位和作用。通过综述众多学者对步行街在旅游业中的地位和作用的研究，发现存在一些问题和不足，进而提出自己的研究构想。     

Exploring export sales management practices in small- and medium-sized firms

We investigate key sales management aspects in relation to the export involvement stage of the firm. Specifically, an attempt is made to examine the presence of significant differences in export sales management control strategy, export sales organization design and export sales management behavioral attributes between ‘active’ and ‘committed’ exporting firms. We identify several differences among these exporter groups with the main conclusion being that the sales management function is more effectively organized and managed at advanced levels of export involvement. These findings are discussed in the light of existing knowledge, and various conclusions and research implications are also derived.     

Involving suppliers in product development: Insights from R&D directors and project managers

While there is increasing evidence that involving suppliers in new product development (NPD) is important, and for many firms even inevitable, there is also evidence that not all such efforts are successful. Firms aiming at implementing this strategy effectively have to pay close attention to several contingency factors on the organizational level and properly manage supplier involvement on the project level. The exploratory case study research underlying this article explores key issues to be considered when involving suppliers in NPD and the counter measures they can take. Our research shows that companies differentiate between so-called “know-how” and “capacity” projects, and that they manage them differently. Furthermore, this research shows that firms outside the automotive and high-tech manufacturing industries are likely to intensify supplier involvement in the future.     

Marriage between credit cards and the Internet: Buying is just a click away!

This paper examines whether Internet access positively affects credit card balances. To that end, we compare the 2010 and 2013 Surveys of Consumer Finances, analyze the consistency of the results over time, and provide the rationale for any resulting differences. Using the censored techniques, our results indicate that Internet access has a positive effect on credit card balances, which suggests that consumers with Internet access are prone to higher balances compared to those without. The probability of carrying positive balances was larger in 2010 compared to 2013. Overall, the results suggest that, while the financial crisis might have contributed to higher balances in 2010, the economic recovery afterward seems to have eased the burden of credit card debt.     

Tourists’ impulse buying behavior at duty-free shops: the moderating effects of time pressure and shopping involvement

This study investigates the consumer behavior of tourists at duty-free shops who experience different limitations on shopping than do consumers at general shopping malls. The target for sampling was outbound tourists who shopped in two hotel duty-free shops in Seoul, Korea. The final analysis used data from 343 respondents and the results revealed (1) the more positive the emotions felt by tourists, the more impulsive buying behavior occurs; (2) time pressure during shopping reinforces negative emotions, resulting in increased affective impulse buying; and (3) increased shopping involvement directly increases cognitive impulse buying.     

Reaching audiences through travel vlogs: The perspective of involvement

Travel vlogs are popular, but how audiences get involved while watching remains unclear. This study explored audience involvement along with expressions of travel intention. A systematic sampling procedure was developed, filtering 132 ‘highly involving sessions’ from 25 videos in Bilibili, a Chinese video-sharing platform. Qualitative analyses were applied, and the findings were threefold. Firstly, a five-category video content typology was highlighted, including frame aesthetics, video editing, fandom, humour, and tourist experiences. Secondly, bullet comments were deconstructed into six dimensions through examining concepts of ‘audience involvement’. Lastly, to address possible patterns of travel intention linked to the video content types, three propositions were made. This work serves as an exploration of audience involvement in the travel vlog phenomenon, an elaboration of travel intention expression in this context, and a method of assessing tourist-generated videos through bullet comments. Practical implications were discussed.