财务核心能力研究

财务核心能力是财务活动中能够为企业不断创造价值、提供持续竞争优势的财务能力的集合体,主要包括CFO才能和制度安排、财务战略管理能力、财务运营管理能力、财务应变能力和财务创新能力。本文在回顾现有文献的基础上,提出了财务核心能力的概念,分析了财务核心能力的构成要素,并提出了培育和提升企业财务核心能力的具体措施。     

基于现金流量的企业财务风险测控探讨——以农业上市公司为例

以我国农业上市公司为研究对象,从财务风险测控出发,利用主成分分析法建立判断上市公司是否发生财务风险的预警模型--T模型,针对目前以"ST"作为财务困境企业的分界点不能准确判断出企业是否有足够的现金流量以及能否真正避免财务危机这一现状,结合各项现金类指标,可从企业现金流量的角度判断企业是否存在财务困境,能否偿还各类到期利息及债务,为企业提供一个更为准确的预测和控制财务危机的工具.     

电子商务调查系统中的模糊综合评价应用

电子商务调查系统是基于Web界面的跨平台应用系统,能向Internet用户提供交互式、个性化的问卷调查服务。本文采用模糊综合评价方法进行在线调查评价,是企业营销、推广产品化服务、了解客户需求方面的重要手段,也是网络互动的功能之一。对于企业的发展具有重要的参考价值。     

Online Purchase Paths and Conversion Dynamics across Multiple Websites

Low transportation costs online allow shoppers to visit multiple e-commerce sites for a purchase decision. This research investigates online shoppers’ visit and purchase behaviors across competing websites. To consider that shoppers’ longitudinal cross-site visit data may consist of several unobserved shopping episodes, we propose a modeling approach to probabilistically clustering and relating online visits to latent shopping episodes, based on the temporal patterns of the visit events. The inferences are then used to examine shoppers’ visit-to-purchase behavior across websites. Using Internet clickstream data on individual-level browsing and transaction records at major air travel sites, we find that online shoppers’ cross-site visit patterns tend to be clustered and the purchase propensity is significantly higher at later visits within a visit cluster, compared to earlier visits. As our results suggest the possibility that visit clusters can serve as a reasonable proxy for shopping episodes, we look further into shoppers’ website choice and purchase behaviors within a cluster. We discuss how the cluster-based analysis can help managers tailor online marketing and advertising strategies based on shoppers’ cross-site visit and purchase patterns.     

Trends and Future Directions in Online Marketing Research

Over the last decade, the increased adoption of the Internet in public life as well as in developing businesses has led to a phenomenal rise in academic research on online marketing. This article is set to extensively review scholarly articles appearing from 2000 to 2014 on the topic from 10 top-tier academic journals to understand the research trends in the domain. A literature review has reported eight major subjective categories with an analysis of online marketing effectiveness framework. This review found three most significant subject categories: (1) online marketing issues; (2) Internet usage, perception, and attitude; and (3) online shopping and e-commerce. Additionally, some new online marketing research topics such as word-of-mouth, user-generated content, and social network are also highlighted. Finally, a selection of research topics that got the maximum attention of researchers is presented along with discussion of the future research directions in the online marketing space.     

A fuzzy comprehensive evaluation algorithm for analyzing electronic word-of-mouth

This study evaluates tourism experiences shared through electronic word-of-mouth (eWOM) across four Chinese attractions. The objective is to develop a framework for evaluating eWOM by constructing an indicator system and implementing an analytic hierarchy process with the use of a fuzzy comprehensive evaluation algorithm. This framework is achieved by mapping more than 6000 websites related to Chinese tourism attractions and filtering over 200,000 useful reviews to measure service performance. Results indicate that ecological–biological attractions failed to make tourists feel “very satisfied” in various aspects, such as overall evaluation, infrastructure, traffic, natural environment, and social environment. Overall, the study contributes by presenting a framework that can be adopted by tourism researchers and industry practitioners to understand tourist preferences and evaluate service performance to improve service quality.     

Analysing reviews in the Web 2.0: Small and medium hotels in Portugal

This study presents a characterisation of online reviews for small and medium hotels (SMH) in Portugal. We collected and analysed 1500 online reviews from 50 SMH. The findings show that room, staff and location were the concepts most frequently appeared in the reviews, with cleanliness, friendliness, helpfulness, and centrality of position the terms most frequently used to qualify the concepts. This study points out the main features which SMH managers should prioritize.     

EDA技术在电子类课程中的应用

EDA技术已逐渐成为现代电子系统设计的主要手段。本文结合高校电子类课程教学及实验的特点,对在电子类课程的教学中引入EDA技术,进行教学改革做了一些探讨。     

电子商务信息安全问题解析

随着网络技术、计算机技术、微电子技术的迅速普及和广泛使用,电子商务以其快捷、方便等优点越来越受到人们的认可,如现在流行的使用方式就有网上缴费、网银转账、网上购物等,电子商务的发展前景虽十分诱人,但商业信息的安全依然是电子商务亟需解决的问题。本文从实现电子商务安全性的基本框架出发,对电子商务中的各种安全技术进行了分析,以探讨一种有效、安全的实现电子商务的途径。     

How Safe Are the Harbors?

Abstract

With the growth of e-commerce has come the need for businesses to provide protection of personal, private data collected from internet users and consumers. The United States has favored a policy of industry self-regulation, while the European Union (EU) has responded to its consumer demands for privacy protection regulations and enforcement. Faced with the critical need for a middle ground, the US has proposed “Safe Harbor Privacy Principles” as a means of compromise with the EU. This article explores the market context of the Safe Harbor Principles, the European reaction, and the probable impact on businesses.