对国标《技术制图简化表示法》的修订建议

探讨了 GB/ T16 6 75 .1～ 16 6 75 .2— 1996《技术制图　简化表示法》标准中某些简化规则中存在的合理性、统一性问题 ,提出了相应的修订建议 ,以期标准制定部门适时纠正。     

Conceptualizing Destination Brand Equity Dimensions from a Consumer-Based Brand Equity Perspective

This study develops a conceptual framework for destination brand equity that goes beyond image by adapting and expanding a multidimensional consumer-based brand equity scale for application within a tourism context. The empirical results, based on a consumer survey in Malaysia (n?=?326) measuring the brand dimensions of Korea, identify the relational linkages between four principle brand equity dimensions (brand awareness, brand image, brand associations, and brand loyalty), and overall customer-based brand equity. The importance of brand image, associations, and awareness is confirmed, and the mediating role of brand loyalty in building destination brand equity is highlighted.     

后金融危机时代信用评级机构的改革出路

美国次贷危机再次暴露信用评级机构的法律监管困境,即现行信用评级机构发行人付费收入模式存在根深蒂固的利益冲突问题。信用评级机构以声誉机制辩解,但存在重大理论缺陷和失败的经验事实证据。现行评级机构法律监管体制没能从根本上解决收入模式利益冲突的矛盾。信用评级机构未来的改革出路亟需解决利益冲突之困,可能的方案包括设立公共评级机构、恢复订购人付费模式、评级机构承担法律责任、政府付费购买评级服务等。     

Information flows within financial conglomerates: Evidence from the banks–mutual funds relation

We study how information flows within financial conglomerates by analyzing the relations between mutual funds and banks that belong to the same financial group. We investigate the effect that the lending behavior of affiliated banks has on the portfolio choice of the mutual funds that are part of the same group. We show that funds (fund families) increase their stakes in the firms that borrow from their affiliated banks in the period following the deal by far greater amounts than other unaffiliated funds (fund families). We provide evidence that this strategy is information-driven. The performance of the positions of affiliated funds in the stocks of borrowing firms exceeds that of their other positions in nonborrowing stocks located in the same industry as well as that of other stocks having similar characteristics by up to 1.6% per month. Funds increase (decrease) their stock holdings in those borrowing stocks that subsequently provide positive (negative) abnormal returns, suggesting that they exploit privileged inside information not available to other market participants. This behavior is prevalent largely in funds located in close geographic proximity to their lending banks. Furthermore, it is exhibited mostly by young, small, and poorly performing fund families. Our evidence points to information flows within conglomerates through informal channels such as personal acquaintances.     

内外均衡冲突下的人民币汇率政策选择:基于斯旺模型的研究

本文以斯旺模型为理论基础,研究了当前中国经济内外均衡,中突,并对内外均衡冲突下的汇率政策和货币政策之间的冲突进行了深入分析。根据斯旺模型,这两种冲突的解决要求当前实行紧缩国内支出政策和人民币升值政策的配合。因此,汇率政策的选择就变得至关重要。当然要解决当前经济内外均衡冲突,还需要其他政策的配合。     

核心能力的构成维度及其特性

核心能力由文化、制度、技术、管理等四个维度构成，其中绝大部分具有“方法性”特征的隐性知识，具有难于仿制的、暗默的、集体共有的、深植的以及整合的特点。核心能力的技术、文化、制度、管理等构成维度的双重潜在性决定了核心能力同时也可能是核心刚性，核心刚性以范式刚性与能力惰性形式表现出来。中国企业核心能力的培育应从四个方面切入：在企业制度维度层面构建有效、科学的企业治理结构，是企业形成核心能力的前提；加强技术维度创新，致力于建立自主技术开发能力，并适时地变换渐进性创新及突破性创新两种模式以完成核心能力的培育与再造；塑造以创新、变革为基本内核的企业文化，并不断进行企业文化的创新与变革；加强管理维度的创新，对企业内外部的资源、知识、能力进行整合和协同，实现制度、技术、文化维度之间的相辅相成。     

城市建设满意度内涵及构成维度研究

在分析城市建设满意度内涵的基础上,运用问卷调查法探讨了城市建设满意度的构成维度以及各构成维度对整体满意度的不同影响。共实施了2次问卷调查,通过对第1次调研获得的306个数据样本进行探索性因子分析与验证性因子分析,构建了城市建设满意度的因子结构模型,并确定了测量量表;通过对第2次调研获得的459个数据样本进行回归分析,揭示了城市建设满意度各构成维度对整体满意度的差异化影响。研究结果表明:城市建设满意度可以划分为3个构成维度,分别是住房条件满意度、社区设施满意度以及市政公用设施满意度;3个构成维度对城市建设整体满意度具有不同影响,其中,社区设施满意度对整体满意度的影响最大,其次是市政公用设施满意度,影响最小的是住房条件满意度。     

The impact of cultural environment on entry-level auditors’ abilities to perform analytical procedures

We focus on the impact of three of Hofstede’s cultural dimensions, power distance, uncertainty avoidance, and individualism, on the results of analytical procedures conducted by entry-level auditors in Mexico and the U.S. Analytical procedures are ideal for this research as they require auditors to use professional judgment and appropriate levels of professional skepticism, abilities related to all three cultural characteristics. We find no other study investigating the impact of culture on the application of auditing procedures similar across the studied cultures.We find cultural characteristics do not affect the participants’ abilities to predict income statement balances, but they may influence the ability to predict changes in balance sheet accounts. We also find culture is associated with differences in risk assessments. Our results indicate that participants rarely differentiate accounts that change according to expectation from those that change contrary to expectation, but rather alter their risk assessments to match the direction of balances that increase or decrease.     

声誉机制与证券分析师的利益冲突行为研究

理论界关于声誉机制对证券分析师利益冲突行为的影响存在两种截然不同的观点,本文通过构建证券分析师不同情况下的收益矩阵,求解其最大化的期望收益,得出了声誉机制会引发证券分析师的利益冲突行为,而且证券分析师是否选择跟风主要取决于不同情况下的收益的结论.本文认为,可通过建立声誉回报机制来影响证券分析师的收益,促使证券分析师发布独立且公正的投资建议,以消除证券分析师的利益冲突行为.     

Value creation in the relationship life cycle: A quasi-longitudinal analysis

Among the growing literature on value creation in collaborative buyer-seller relationships, most researchers examine relationship value at a single point in time. In the present research, we explore whether different stages of the relationship life cycle moderate the relative importance of value-creating dimensions. To shed light on the dynamic nature of value in B2B relationships, we present the results of a survey among purchasing managers using a quasi-longitudinal research design. Our findings confirm the moderating role of the relationship life cycle in value creation. More precisely, our results indicate that a key supplier's potential for value creation in customer's operations increases in relative importance as relationships move through the life cycle. In turn, supplier's capabilities to create superior value at the level of the customer's sourcing process display a decreasing role over the life cycle of a business relationship. No significant link was found in the present study between value creation through a supplier's core offering and different stages of a buyer-seller relationship.