技术壁垒影响我国茶叶出口的实证分析

茶叶是我国传统的出口创汇农产品,一直以来,我国茶叶出口在国际市场上占据着极其重要的地位。随着国际农产品市场的进一步开放和国际茶叶市场竞争的日益激烈,我国茶叶的出口越来越受到国外技术壁垒的影响。本文主要从实证的角度研究了国外技术壁垒对我国茶叶出口贸易的影响,研究表明:技术壁垒是众多影响我国茶叶出口因素中的最重要的因素,并在此基础上提出了应对技术壁垒的对策。     

创新群集对产业粘性的影响机理分析

将创新群集因素引入产业粘性的分析框架,认为正是由于东部地区的制度、技术、组织创新群集优势大大增强了劳动密集型产业的竞争优势,并使得劳动密集型产业产生较大的极化效应,而技术的溢出效应又因创新群集而在区域内部消化,由此尽管西部地区的劳动力和土地成本存在比较优势,但劳动密集型产业仍无法顺利向西部转移。     

一种加快频率合成器跳频速度的新方法

<正> 目前,欧共体单一市场的建立正紧锣密鼓地展开,为促成单一市场而提出的279项法规已通过过半。针对1992年后的欧共体单一市场,无论是发达国家还是发展中国家都在积极准备,寻求对策。激烈的竞争态势已经呈现。我国对欧共体出口也面临严峻形势。如何在未来的欧洲统一大市场中占有一席之地,已成为一项迫切需要研究的课题。     

用随机存贮器构成的相关处理器电路

日益发展的新体制雷达技术的大量使用,给分选识别雷达信号技术提出了越来越高的要求。为能快速准确地从繁杂的信号环境中识别出各种雷达信号源,本文提供了一个能够分离信号流中固定重频和抖动重频的电路。在介绍了电路结构的基础上,详细介绍了电路工作原理以及时序实现等。     

一种新型可控硅固态调压装置

本文介绍了一种利用可控硅相控整流技术调节电压的方法及实用装置。对组成调压装置的主要电路的设计思想和工作原理作了简要分析。并结合该装置的实际应用介绍了一些优点并提出了自己的看法。     

录象技术发展动态

以VHS和β型机为基础,采用高带技术,开发出了超高带家用录象系统(S-VHS)和扩展清晰度β型机(ED-β).使用新的磁头磁带,配合先进的降噪电路,提高了记录密度,获得了清晰度达400线以上的高图象质量.S-VHS,ED-β是当前录象技术发展的主要方向.     

Talk up or criticize? Customer responses to WOM about competitors during social interactions

Popular metrics such as the Net Promoter Score (NPS) highlights many benefits of word of mouth (WOM) to firms. Is WOM all it is claimed to be? Building on social identity theory, this research develops a conceptual model of WOM exchange in social settings and tests the model with customer surveys of three service sectors. The findings show that the effects of (1) positive and negative WOM (P/NWOM) received about competitors and (2) perceived presence of critical incidents (PPCIs) on P/NWOM given about own service provider are far from intuitive. Responses to PWOM received counter the suggestions in the NPS literature. The findings also indicate that the best firms can hope for when receiving NWOM about competitors is that their customers remain silent. It is recommended that firms communicate a message that is consistent with the nuanced views expressed by friends in social circles, rather than a uniformly superior positioning.     

An accounting revolution? The financialisation of standard setting

This paper analyses the political-economic content of the recent ‘revolutionary’ shift in financial accounting rules for listed companies, specifically the rise of IFRS and fair value. It connects this shift to the socio-economic changes that are currently being discussed in the literature on financialisation, e.g. the rise of shareholder value and the proprietary view of the firm. Two ideal-typical accounting systems are constructed on the basis of normative accounting theory and extant standards – historical cost accounting (HCA) and fair value accounting (FVA). The ‘accounting revolution’ of the past 10–15 years can be understood as a qualitative shift from HCA to FVA. It is further argued that these ideal-typical systems are related to different circuits or forms of capital – productive and money capital respectively – and to the particular perspective that these afford on the, capitalist firm. Inasmuch as financialisation is related to the circuit of money capital one can make sense of the rise to prominence of FVA, which represents the dominance of a financial view of the firm in the field of financial accounting. Throughout this paper, however, the limits to financialisation are also highlighted and traced back to the ineradicable manifestation of the circuit of productive capital.     

Towards an understanding of excel functional skills needed for a career in public accounting: Perceptions from public accountants and accounting students

Public accounting firms (e.g., Grant Thornton, 2012) are stressing an interest in recruiting accounting students with a proficiency in Excel. The purpose of this study is to investigate which Excel functions are perceived to be important and useful for new hires to understand prior to starting a job in public accounting. We collect survey data from four large public accounting firms as well as undergraduate and graduate accounting students (i.e., potential new hires) to gauge perceptions of Excel importance, knowledge, and usage in public accounting. We find that employees at the firms believe the most important Excel functions are: basic formula, filter and sort data, vertical (horizontal) lookup, formatting of documents, and If/Then statements. In a comparison of new hires at public accounting firms with accounting students, results suggest that accounting students underestimate the importance and usage of some of these Excel functions. In addition, results suggest that new hires’ perceived knowledge on how to use specific Excel functions in their accounting job is statistically different than students’ perceived knowledge on how to use some of the same Excel functions. Our research contributes to educational accounting literature by documenting which Excel functions employers in public accounting want new hires to know prior to starting a job in public accounting. Also, this research informs accounting educators that students’ perceptions are not the same as public accounting employers’ expectations with respect to analytical skills using Excel technology.     

一种新颖的相位检测方案

本文介绍一种以正交鉴相技术为基础,MCS—51单片微机为核心的相位检测方案。