经济发展阶段划分理论研究述评

经济发展阶段划分理论是经济发展理论研究的重要内容。该理论包括两个基本问题:一是经济发展阶段划分的标准;二是经济发展阶段划分的内容。本文对学术界在这两方面的主要研究成果作了简要评析     

商业组织创新:一个分析框架

商业组织创新是一项有计划的系统工程，且是一个动态的历史发展过程。其发展变革将循着怎样的趋势进行?这是确定每一个发展阶段特定商业组织创新内容与方向的依据。本文将商业组织这个多变量系统放在商业特定的内外部环境的多因素中去分析，从而构建了商业组织创新的内容与方向研究的一般分析框架。     

基于技术含量的进出口商品贸易条件的影响因素研究

随着技术创新在对外贸易领域的作用日渐突出,出口商品的技术含量对一国贸易比较优势的转变、对外贸易的转型及商品外部竞争力的提高越发重要.基于此,本文以商品显示技术附加值作为判别技术含量差异的方式,对进出口商品进行分类并测算其贸易条件指数,借助分位数回归模型分析不同因素对各分类商品贸易条件的影响效应,发现尽管我国当前的比较优势商品仍集中在资源型、中技术产品领域,但高技术产品的贸易条件改善力度最大.同时,经济水平、税收等因素对不同技术含量商品贸易条件的影响表现出较大的差异,且当贸易条件处于不同分位水平时同一影响因素的作用系数也表现出明显的差别.     

浅议高职实践课程内容与国家职业标准的衔接

实践教学是高等职业教育的显著特征,将高职实践课程内容与国家职业标准衔接,是高等职业教育自身的特性和实现培养目标的要求,有利于学生实践能力的培养,增强学生的核心竞争力,满足市场和产业对高素质技能型人才的需求,同时也促进高等职业院校实训基地和双师型教师队伍的建设和发展。     

上海加快文化科技创新融合的对策研究

文化科技创新融合表现在三个层面:科技进步提升公共文化服务能力及促进文化产业发展;文化创意源泉通过开源和合作平台开发技术,加速科技创新的进程、促进科技服务产业转型;文化与科技的双向互动带动新业态出现。在此背景下,上海应结合文化科技创新融合发展的优势与不足,通过研发整合、推广关键技术应用、创新服务与商业模式等方式,全方位对上海文化科技产业进行布局,实现文化科技创新融合重点领域突破,协助上海的各产业领域保持创新、持续因应环境变迁而转型。     

基于内容营销的微信传播效果研究

作为社会化的新媒体,微信平台的传播效果备受企业关注。企业微信公众平台上的图文阅读人数可以代表企业微信传播的效果,决定企业微信公众平台的因素主要是微信平台好友数和平均分享转发人数。结合郑州树青微信公众平台推送的微信内容类型,本文将企业微信内容分为新闻类微信内容、推广类微信内容、养生类微信内容和家庭类微信内容等,认为不同类型的微信内容会对企业微信传播效果产生不同的影响。     

外国游客参观2010 年上海世博会的满意度研究 ——基于Travel Blog 日志的探讨

本文基于旅游者的博文资料,运用内容分析法和重要性—表现分析法(IPA),初步研究了外国游客对2010年上海世博会的满意度问题。研究发现,外国游客对上海世博会的满意度主要取决于城市环境、世博会参观质量和游客自身状况3个维度,具体包括"产品"、"游览环境"、"管理水平"、"其他游客"、"价格"、"形象"、"游客自身状况"、"外部环境因素"、"配套服务"和"工作人员"等10个概念类属;外国游客对2010年上海世博会的总体满意度为6.15,属于基本满意水平。基于IPA分析的结果得出,展出内容的质量、游览环境、工作人员培训以及游客行为等因素是大型活动现场管理的重点。     

Audit report information content and the provision of non-audit services: Evidence from Spanish lending decisions

This study examines whether auditor economic independence affects the information content of going concern audit reports in the European setting. We conduct an experiment where 80 experienced Spanish loan officers from the second largest European commercial bank review a loan request under two lending scenarios: (1) a potential borrower receiving an unqualified but modified going concern opinion, and (2) a potential borrower receiving a qualified going concern opinion. Auditor economic independence, measured by the provision of non-audit services (NAS), is manipulated (absence vs. presence of significant NAS). We find that a qualified going concern audit report is interpreted as a primary warning signal (death penalty). However, the provision of NAS acts as a second order mechanism that only activates loan officers’ professional skepticism in the case of an unqualified but modified going concern report scenario. Therefore, we find evidence suggesting that the potential negative impact of a perceived lack of auditor independence depends on the nature of the audit report. Our findings have important implications for the European regulator, which is currently considering establishing an auditor independence regulation framework similar to that in the United States of America.     

公司违规与审计收费：违规公告异质性和作用机制

以审计定价模型为切入视角,探讨了违规公告内容与审计收费的关系,并进一步剖析违规诱增审计收费的作用机制。研究发现：违规公告异质性内容会对审计收费产生差异化影响,违规类型严重性和多样性、处罚措施严厉性均会显著诱增审计收费,而处罚措施多样性不会显著提高审计收费。进一步地,公司违规通过“审计成本”和“风险溢价”两条平行中介路径来诱增审计收费,且“审计成本”这条路径会受到事务所规模、任期长短、是否更换等变量的显著调节。研究说明违规公告文本内容能协助审计师评估风险,也表明不同情境下违规对审计收费的作用机理存在差异性。     

Information dissemination on intellectual capital in mergers and acquisitions: purchase price allocations,press releases and business press

In order to reduce information asymmetries in relation to a firm's current decisions and long-term strategy, firms must consistently provide information to stakeholders. This paper investigates intellectual capital (IC) information disclosed in mergers and acquisitions (M&A) provided through three different disclosure channels (voluntary press releases, related newspaper articles and subsequent mandatory corporate disclosures in the notes to the financial statements). For a sample of 215 randomly selected US and European M&As, we analyse 215 press releases, 1025 newspaper articles and 215 purchase price allocations. Our findings suggest that IC disclosure in press releases is not perceived as informative and qualitative forward-looking IC information in voluntary corporate disclosures appears to lack credibility. Moreover, we empirically demonstrate interdependencies across the three disclosure channels. The business press seems to filter IC information provided in press releases. The amount of IC disclosure in the notes to the financial statements is positively associated with prior IC disclosure in newspaper articles, but negatively associated with IC disclosure in press releases. The managements of acquirer firms appear to pay attention to news coverage and public opinion. However, both voluntary and mandatory corporate disclosures appear to substitute rather than complement each other.