董事会特征与会计师事务所的选择——来自中国证券市场的经验证据

本文利用2002—2004年中国上市公司及其主审会计师事务所作为研究样本，检验董事会特征对公司选择会计师事务所类型的影响。在控制了上市公司的规模、行业、经营业绩和财务杠杆等因素的影响后，研究发现，设立了审计委员会的上市公司更加倾向于选择“国际四大”会计师事务所，同时证明了董事会受大股东控制对于选择“国际四大”所的概率具有显著影响。     

江苏省湿地的基本特征及保护

本文论述了江苏省湿地的基本特征,从可持续发展的角度,深入剖析目前湿地现状及存在问题,并提出了江苏省湿地生态系统保护利用的科学对策。     

浅谈自动化立体仓库送风技术

自动化立体仓库送风技术的选择对结构设计、投资费用、温度控制,节能降耗及降低运行成本起到至关重要的作用。文中从分析传统风管与新型纤维织物风管的特点及送回风方式的运行效果,对自动化立体仓库送风进行设计,以达到合理、可靠、高效应用。     

知识型员工压力研究文献综述

本文回顾近十年来知识型员工压力研究文献,从研究方法、量表类型和文献观点等视角展开逻辑梳理,对其压力源、压力源体验影响因素和压力管理策略等分类统计,得出近十年来该领域的主要研究趋势和结论。     

把握时代脉搏 打造高素质职教生

"两型"社会即"资源节约型与环境友好型",其建设要求加快转变经济增长方式、大力发展循环经济、集约利用资源,实现科学发展、和谐发展。在武汉城市圈"两型"社会建设中,职业教育要把握"两型"社会建设的脉搏,寻求联接点、结合点、增长点,迎接"两型"社会建设带来的机遇与挑战。     

Why is Price Dispersion Higher Online than Offline? The Impact of Retailer Type and Shopping Risk on Price Dispersion

When physically similar products, of similar quality, are offered by retailers both online and offline, we often observe that the dispersion in prices of these products online is greater than the price dispersion offline. This observation runs counter to early theories that suggested price dispersion online would be smaller than that offline due to the ease of search and information availability online. This paper investigates and provides an explanation for this puzzling phenomenon by examining the impact of two important drivers of price dispersion: retailer type and consumers’ shopping risk. Retailer type refers to whether a retailer is a pure offline, pure online, or dual channel retailer. Shopping risk is defined as the product of consumers’ perceived risk of shopping and the transaction uncertainty related to shopping at different types of retailers.A game-theoretic approach is adopted to model consumers’ price search and product purchase, as well as price competition within and across retailer types in online and offline markets. Equilibrium pricing strategies are derived for different retailer types competing for different consumer segments with different levels of perceived shopping risk. The impact of retailer type and shopping risk on online versus offline price dispersion are quantified, and conditions when price dispersion is greater online than offline are identified.Results indicate that price dispersion is greater online when the number of pure online retailers is sufficiently large and is increasing in the number of pure online retailers. In addition, a reduction in online shopping risk may actually increase online price dispersion. Results further suggest that even without any online sales, dual channel retailers should maintain their online presence for the purpose of information dissemination, which justifies the importance for pure offline retailer to incorporate webrooming strategies, where consumers can search for prices online but purchase offline.     

浅析大学“国际贸易”教学中的“参与型”课型教学模式

国际贸易课程是一门实践性很强的应用型课程,旨在培养学生从事国际贸易的基本技能和良好的专业素质,传统的教学方法存在一些弊端,为适应我国高等教育的发展形势,培养高素质创新型人才,提出把参与型教学理念引入教学实践中,对教学方法进行了相关的改革,从而为社会培养出更多高素质的国际贸易人才。     

少数民族村寨旅游社区内部和外部利益冲突类型及根源分析

少数民族村寨旅游社区内部、外部利益主体主要包括村民、旅游开发商、基层政府组织。随着旅游的发展,围绕各种利益产生的利益冲突也不断出现,主要是村民之间、村民与旅游开发商之间、村民与基层政府之间、旅游开发商与基层政府之间的内外部冲突。本文着重分析两类主体利益冲突的类型与根源。     

Pointing Out Differences: Consumer Evaluations of Comparative Information Across Product Types

The purpose of this study is to investigate the impacts of comparative claims across search and experience product types. Data was obtained from 159 Taiwanese college students. Results reveal that comparative claims used in blogs (compared to those in print ads) produce lower counterarguments and consumers more easily accept claims made on a blog. Comparative claims lead to higher brand attitude and purchase intention for search products on the blog; however, noncomparative ads lead to higher brand attitude and purchase intention for experience products on the blog. For both search and experience products, there is no significant difference.     

我国农村社会养老保险覆盖率的实证考察与政策建议

基于2003年～2010年相关数据,运用社会养老保险制度覆盖率计算公式,对农村社会养老保险覆盖率从纵向和横向(城乡差异)进行实证比较分析,指出制度模式、农民的收入水平、制度保障水平、城镇社会养老保险的历史债务以及社会养老保险关系转移的便捷性等问题是造成"新农保"覆盖率较低的重要原因,并从加快制度推进、提供多种制度模式、增加农民收入、提高制度保障水平以及以家庭为参保单位等方面,提出了政策建议。