我国会计类核心期刊的现状分析与启示——兼论《上海立信会计学院学报》的改进

文章分析了国内14种会计类核心期刊的现状,在此基础上,探索了《上海立信会计学院学报》改进与发展之路,以期为国内会计类学术刊物与财经类高校学报的规范与发展提供有益的启示。     

Adapting consumer products to lesser-developed markets

Different types of modern consumer products require substantially different amounts and types of adaptation in preparing them for marketing in Lesser-Developed Countries (LDCs). This study reports conclusions drawn from an empirical study of 174 products marketed by 61 subsidiaries of multinational corporations operating in 22 different LDCs. Some product categories, such as foods and drinks, require adapting to fit them more appropriately for LDC marketing conditions. Other categories, such as cosmetics, undergo few adaptations, as their makers seek to reap the benefit of their products' established images in LDCs. Still other categories, such as pharmaceuticals, undergo minimal adaptations, because of the substantial advantages their makers attach to global standardization.     

Would You Like to be a Prosumer? Information Revelation,Personalization and Price Discrimination in Electronic Markets

Electronic commerce and flexible manufacturing allow personalization of initially standardized products at low cost. Will customers provide the information necessary for personalization? Assuming that a consumer can control the amount of information revealed, we analyze how her decision interacts with the pricing strategy of a monopolist who may abuse the information to obtain a larger share of total surplus. We consider two scenarios, one where consumers have different tastes but identical willingness to pay and another with high and low valuation customers. In both cases full revelation may only result if the monopolist can commit to a maximum price before consumers decide about disclosure.     

Industrial product managers: Authority and responsibility

This exporatory study concentrated on large industrial firms. The data indicate the IPM is well accepted, and has a very bright future. Their authority and responsibilities are similar to consumer goods PM's with technical aspects being the exceptions.     

Operationalizing peace through commerce: Toward an empirical approach

Most scholars would agree that the goal of business is to create value. Yet, can there be anything more valuable than peace? This article tackles the following research question: How can, or do, businesses advance peace? It explains why peace through commerce is a topic worthy of study and sets out an empirical approach to operationalize it. The implementation of that approach remains in the future, but in this article, I seek to examine the contours of a possible approach. The proposed study will demonstrate how some businesses have already begun to move toward advancing peace and will give direction for how businesses could follow suit in the future. With both a content analysis and a panel data analysis, there would be data to help determine an index for peace through commerce, which would contribute a great deal to the existing body of literature. The proposed study will help scholars and practitioners alike understand the relationship between business and peace better.     

Network interlocks: The connected emergence of chambers of commerce and provincial banks in the British Isles, 1767–1823

Interlocking between the earliest 20 chambers of commerce in the British Isles and the partners of local provincial banks relied on similar needs for networks and trust. Two-thirds of banks and 40% of bank partners were members of their local chambers. Bank partners formed 8% of chamber memberships, and 39% held offices, indicating strong interlocking directorates. The interlocks provided a number of potential mutual benefits, influencing chamber services and lobby activity, and offering mutual signalling of brand and status. Interlocks with chartered banks were often also strong through managerial staff and some bank branches. Despite the general pattern, there were important exceptions (chiefly Manchester, Newcastle and Cork) where banks were less connected with early chambers.     

Structural stability of P/E ratios of common stocks

Earlier studies have reported that the average price/earning ratios (P/E ratios) of groups of firms tend to maintain over time their ranks within their industry classes. This study looks at the rank stability of P/E ratios of individual stocks, without regard to their industry labels. Based on a sample of 429 stocks listed on the New York Stock Exchange, and covering the period 1960–1976, this study concludes that individual stocks exhibit significant stability in their P/E ratio ranks, more strongly so over shorter periods of time. This tendency has implications in investment management.     

学报30年:历史发展与未来展望

跟随着学院发展改革步伐,《北京财贸职业学院学报》创办至今已有30载,伴随着首都经济快速发展,历经几代学报人的努力从学院内刊到公开发行,为学校和首都经济发展做出了重要贡献. 通过对学报发展历程和发展阶段的回顾,以及近20年来学报的发文量、转引量和影响因子等的分析与总结,可以看出学报取得了显著的成绩,但同时也暴露出一些不足,针对这些问题和不足给出改进办法,并对学报的发展进行展望.     

消费者对网上购物的风险认知及影响因素

风险认知是影响消费者网上购物的重要因素。网上购物的风险,主要包括财务风险、性能风险、身体风险、时间风险、隐私风险、心理风险和社会风险等维度。影响消费者网上购物风险认知的因素,主要有网络使用经验、网上购物经历、产品知识、创新性等。采取一些适当的措施,可以有效地降低网上购物的风险认知。     

市场环境、商会介入与企业间合作——以反倾销应诉为例

本文以反倾销应诉为例,考察了在市场环境和商会介入下,企业间合作网络的形成及其变化情况。研究表明,企业的应诉决策相互影响,合作应诉网络的形成具有动态性;包括市场竞争、市场容量和市场结构、行业特性在内的市场环境变化将带来企业间合作应诉网络规模的变化;市场环境下的企业间合作应诉网络规模往往较小,而商会的介入能有效地扩展企业间合作应诉网络规模,商会也可视为反倾销中企业合作应诉的重要机制。