The role of social media in internet banking transition during COVID-19 pandemic: Using multiple methods and sources in qualitative research

Social distancing practices and staying at home have increased the time people spend on social media with the purpose of exchanging and consuming information about completing their routine practices safely. The Covid-19 pandemic has disrupted in-person banking operations and increased the physical threat for both retail bankers and customers. Consequently, the world has moved toward internet banking with the purpose to continue routine transactions for paying bills, purchasing groceries, and shopping of brands. The present study aims to explore how the fearful environment of Covid-19 pandemic increased the social practices of internet banking and what challenges are faced by different customers during their use of internet banking. By understanding these experiences, system developers and marketers can improve their internet banking apps to address the needs and expectations of different customers. The study has opted for a relativist ontological position and social constructionist epistemological position to understand different realities in the same context and how customers experience internet banking in a fearful environment. The study used multiple qualitative research methods: Gibbs reflection cycle, semi-structured interviews with internet banking users, and focus group interviews with executives of public and private sector banks. Social actors through social media played a role with respect to understanding the nature of uncertainty during Covid-19 pandemic that changed customers’ behavior from traditional banking to internet banking. Information was shared through social media to avoid ATMs, debit and credit card exchange with cashiers, and cash exchange as these are no longer safe options for both bankers and customers. The major theoretical contribution of this study is to merge social practice theory and affordance of technology theory in the context of internet banking adoption. This study has discussed practical implications for marketers and system developers of retail banks.     

How individual auditor characteristics impact the likelihood of audit failure: Evidence from China

Audit failure imposes a severe loss on investors and damages market participants' confidence in financial reporting quality. This study investigates the impacts of individual auditor characteristics on the likelihood of audit failure. Chinese regulators mandate listed firms to disclose the engagement auditors' identity. Furthermore, the information regarding individual auditor characteristics in China is also publicly available. Utilizing this unique setting, we examine the relationship between individual auditor characteristics and the likelihood of audit failure in China during the period from 2000 to 2009. We document that individual auditors with more auditing experience are less likely associated with audit failure. We also find a weaker negative relationship between auditor education level and audit failure. Our study has important implications for both auditors and regulators by shedding lights on the determinants of audit failure and by providing guidance to the human resource management in audit firms.     

国际小额信贷评级机构的经验及对我国的启示

本文以国际四大小额信贷评级机构联合发布的《评级指南》为基础,系统介绍了小额信贷机构评级前沿动向,详细阐明了小额信贷机构评级指标、步骤以及主要特点,并给出了推动国内小额信贷机构评级工作的对策建议：设立中国小额信贷评级基金;加快构建全国性评级指标体系指引;完善小额信贷机构评级报告发布程序;出台政策支持评级结果运用。     

日本碳税实践经验及启示

2014年政府工作报告指出要做好环保税立法相关工作,而目前国内关于环保税中碳税的开征仍存在着争议。日本自2007年开始实施碳税方案以来,取得了明显的成效,在碳税实践方面拥有着丰富的经验。因此,本文在对日本碳税实践方案以及我国实际情况进行深入研究与分析的基础上,提出日本碳税实践经验对中国的四点启示：中国开征碳税应从国情出发,低起点、有步骤地推进碳税开征;将碳税与现有的能源税收相结合;做好课税的相关优惠政策与配套工作;加强碳税宣传与监督。     

台湾的产业升级经验及其对广东的借鉴意义

广东与我国台湾地区在经济上具有较大可比性。目前,广东正在大力实行"双转移"、"腾笼换鸟"等政策,以此促进产业升级和转型,以谋求建立更优质高效的经济体系,而在20世纪80年代,我国台湾地区也在为同一目标而努力,并且取得了较为良好的效果。因此,广东可以很好地借鉴我国台湾地区的经验来为己所用,从而在产业升级之路上更快更好地前进。     

基于问卷调查的遗产旅游体验研究

遗产旅游开发与保护的矛盾双方目标和利益协调的焦点在于旅游体验。通过多视角游客体验的完善,有助于达成遗产保护和旅游开发的各项目标。从遗产旅游的开发实践出发,游客的旅游体验研究有三个视角,一是基于游客认识心理的个体旅游体验程度研究,二是基于游客参与的个体旅游体验程度研究,三是基于遗产旅游前、中、后的动态过程旅游体验研究。本文基于对西安遗产旅游的600份问卷调查,从多视角研究出发分析了游客遗产旅游体验的表现特点,并针对性提出开发建议。现阶段西安遗产旅游重点要策划重游认知体验,鼓励旅游者多次重游;以文物、文化遗产与自然生态环境的和谐为宗旨,塑造全方位的旅游体验;进行创意活化,加强对遗产文化的挖掘和展示创新;旅游服务和环境管理完善遗产旅游体验。     

货币错配与经济金融稳定:来自亚太地区的经验

中国的汇率制度改革使得在钉住汇率制度下积聚的巨大货币错配风险逐渐暴露出来。货币错配是否会影响经济金融稳定,通过对亚洲金融危机、日本经济衰退以及本世纪以来亚洲新兴市场国家累积的新风险进行梳理、比较与分析,认为净外币负债型货币错配与净外币资产型货币错配在一定条件下都会影响经济金融稳定。     

Identifying the Dimensions of the Experience Construct

SUMMARY

This article proposes a holistic, three phase model structured to incorporate the major components of the Experience construct. While speculation about what constitutes an experience abound, the complex relationship among value, service quality, satisfaction, and experience is in its infancy. Before this relationship can be fully examined, dimensions of these four critical components need to be incorporated into a unified, holistic model that includes the three primary constructs of Service Quality, Value, and Satisfaction. This article focuses on the first challenge by developing a model and offering some propositions to encourage future research about the experience construct in hospitality.     

对我国财政转移支付立法的思考

转移支付是财政支出的重要组成部分,如何规范和监督转移支付对我国实现社会公平、构建和谐社会具有重要意义。本文针对我国在财政转移支付制度方面和法律层次方面存在的问题,并结合当代世界主要发达国家在财政转移支付立法方面的成功经验,提出对我国财政转移支付立法的构想。