我国对外投资发展阶段的实证分析

近年来,我国在吸收国际直接投资的同时,也逐渐开始对外进行投资。本文利用投资发展路径理论,分析研究了中国近几年国际直接投资流入和流出的情况,指出中国正处于投资发展路径理论的第二阶段,而且在积极地向第三阶段转变。本文又通过横截面数据分析了不同地区和省份的投资发展路径所处阶段。最后就吸收外资和对外直接投资的发展提出一些对策。     

The perceived usefulness of blog postings: An extension of the expectancy-disconfirmation paradigm

Today millions of consumers connect with one another on travel blogs as both contributors and users. Contributors share detailed narratives of their recent experience with specific hotels/resorts leading to recommendations, while users acquire information from them to base their purchase decisions on. Hotel managers carefully monitor what previous guests say in the evaluations assuming that negative evaluations will deter future customers. Framed in the expectancy-disconfirmation paradigm, this study focused on clarifying the impact consumers who post on travel blogs have on blog users by analyzing user reactions to 134 travel matched blog recommendations. Findings demonstrate that as expected a higher percentage of blog users find multiple evaluations that are congruent with one another (both negative and positive) helpful, and that negative postings were not necessarily bad if followed by a positive counter reaction. Furthermore, the paper addresses the issue of deception attempting to determine if it exists and what effect it has on the web 2.0 medium. Implications for managers and researchers are discussed.     

Young millennials,environmental orientation,food company sustainability,and green word-of-mouth recommendations

Threats loom for the global food supply. Food companies are taking action, yet consumer awareness lags. A sustainability materiality (SM) index was created that asked young millennials if issues related to a food company’s environmental footprint, ethical governance, community engagement, and nutrition-related actions influenced their product purchasing decisions. In comparison to their peers, those who held new ecological paradigm-related values were more likely to report that the SM index issues influenced their purchasing decisions. They offered more green word-of-mouth (WOM) recommendations to their friends. Regardless of their environmental orientation, those who purchase products consistent with the SM index are more likely to provide green WOM recommendations. Purchasing products consistent with SM index issues mediated the relationship between proenvironmental orientation and green WOM recommendations. Perceived personal ability was unrelated to green WOM recommendations. Educating and enlisting young consumers to offer green WOM recommendations will increasingly become a strategic business concern.     

泰隆银行丽水分行:城商行跨区域发展的范例

丽水市是浙江省的欠发达地区和全国的中等发达地区.浙江泰隆商业银行跨区域设立的丽水分行,业绩极为优秀,社会效益、企业效益、员工“效益”俱甚佳.其基本经验是:“贷小、贷农”的市场定位,灵活的市场化经营机制,良好的企业文化,十分重视“本土化”.此案例可以成为中小型城商行跨区域发展的范例,它带来的政策启示主要是:对于城商行尤其中小型城商行的跨区域发展,①应当“渐进”,不宜一步跨得太远;②应当“自愿”,不宜“强制”推动;③关于跨区域发展的条件,除监管指标外,还应当重视经营机制、内控能力、市场定位等等;④应当鼓励优秀中小型城商行进入中等(甚至以下)发达地区,并且为之创造必要条件.     

小微企业融资难：合约逻辑、政策评析与完善建议

基于金融合约范式的微观分析框架,从交易属性、交易者特征和交易环境三个方面廓清“融资难”背后的理论逻辑,并将小微企业融资困境界定为金融机构无法以足够低的交易成本设计和运维相应的金融产品。在对当前政策进行评析的基础上,通过对若干战略性议题的讨论,提出了以完善金融营商环境为核心的金融供给侧结构性改革建议。     

Qualitative accounting research: dispelling myths and developing a new research agenda

This article deals with some common misconceptions about qualitative research. Qualitative studies are well suited to studying complex interconnections and relationships without reducing the complexity to simple numbers or variables. Rather than excluding outliers from a dataset, qualitative researchers are interested in these exceptions and often examine them in‐depth in order to develop better understandings and generate new theories on how accounting develops, functions and influences behaviour. New understandings and theory allow qualitative research to advance recommendations, extend the boundaries of accounting research, and make important contributions to both accounting theory and practice.     

Perceptions of farmers on health risks and risk reduction measures in wastewater‐irrigated urban vegetable farming in Ghana

This paper draws upon the social science literature to evaluate whether materialist/post‐materialist, environmental, and scientific/technological worldviews predict levels of support for biotechnology applications. The novelty of this research is two‐fold: 1) it incorporates the post‐materialist hypothesis in risk perception models, and 2) it evaluates the effects of the these three worldviews simultaneously. Data from a regional southwest telephone survey in the United States conducted in Spring 2004 were used to investigate whether these three worldviews were related to support of various animal and plant biotechnology applications. The results illustrated that post‐materialist values were not significantly related to support for animal or plant biotechnology applications. However, environmental and science and technology measures were related to support. One of the new ecological paradigm items, “humans have the right to modify nature,” was consistently related to support for animal and plant biotechnology applications, and anti‐anthropocentric values were related to support for two plant applications. General attitudes toward science and technology were related to support for both animal and plant biotechnology applications. The results provide evidence that perceptions of these applications are multi‐dimensional and that respondents conceptualize animal and plant biotechnology applications differently.     

“龙门”地景及其人居环境模式研究

“龙门”是一种“两山夹河，其状如门”的地景文 化空间，是在多地龙门人居实践过程中综合凝成的本土人居范 式。以黄河龙门禹庙、洛阳龙门石窟、杭州龙门古镇为典型对 象，将不同地区、不同特质的“龙门”进行整合对比，发掘了 一套具有规律性、普适性和跨地区的“龙门”地景模式，构建 了集龙门山水、龙门形胜、龙门城市、龙门风景、龙门文化于 一体的龙门人居建设整体。     

农村民间金融的软法治理模式及其规范化构造

农村信贷市场长期存在结构性失衡问题，民间金融虽是弥补“麦克米伦缺口”的一个可选制度安排，但其往往缺乏规范的运作发展机制，相关治理供给又严重缺失。农村民间金融软法凭借其在创制方式、条文内容设置、运行模式、实施效力等维度上的独特价值优势，能够有效弥补“命令—控制”范式下单一硬法规制的结构性缺陷，建构起一套自成体系、符合新公共治理逻辑、绩效显著的秩序维持机制。农村民间金融软法治理应承载“增进农民民生福祉，优化农村金融资源配置，助力乡村振兴和共同富裕”的制度期许，在金融包容的理念指引下，围绕政府金融监管效能的提高，并依托相关软法与硬法的协同共治关系，达成由管控式向参与式的治理逻辑转向，推动农村民间金融的规范化发展。     

Digitalization,internationalization, and firm performance: A resource-orchestration perspective on new OLI advantages

Digital forces and digital global connection weaken traditional ownership, location and internalization (OLI) advantages and intensify new OLI advantages (open resources, linkages and integration). However, by building on the resource-orchestration theory, we raise the question of how digitalization (utilization and orchestration of digital resources) and internationalization (firm-level outward internationalization and country-level inward internationalization) affect firm performance. We introduce the degree of outward internationalization and home-country inward foreign direct investment (FDI) inflows as moderators in achieving firm performance as a result of digitalization. Using a panel dataset of 571 U.S. manufacturing firms, we find a curvilinear relationship between digitalization and performance. The top quartile of digitalization efforts is rewarded by significant profitability. Moreover, high levels of outward internationalization and high net-FDI inflows increase the performance gains attributable to high levels of digitalization. Overall, the resource-orchestration theory complements new OLI advantages in explaining firm performance in the digital world.