Building a better literature review: Looking at the nomological network of the country‐of‐origin effect

Due to a rising pace of knowledge production, reviewing extant knowledge on mature topics has become increasingly challenging. Researchers often need to account for hundreds of references with little guidance on how to proceed. Taking the phenomenon of the country‐of‐origin effect (COE) as an example, this paper proposes a solution to tackle this challenge. By adopting the principles of integrative literature reviews and using online databases, bibliography management software, and literature‐mapping techniques, I organize 355 papers about the COE. As a result, the nomological network of the COE is drawn while establishing links between the phenomenon, its antecedents, and its outcomes. This methodological article contributes to building better literature reviews. Copyright © 2015 ASAC. Published by John Wiley & Sons, Ltd.     

Theoretical foundations of equity based foreign market entry decisions: A review of the literature and recommendations for future research

This paper reviews the theoretical foundations of the equity based foreign market entry (FME) decisions literature. We analyse 1055 academic FME papers published over four decades (1970–2013). We identify and analyse the theories that informed and guided FME research over time. Our review indicates that scholars have recently started to challenge some of the core assumptions of established theories, draw on and integrate insights from multiple theoretical perspectives which, in turn, generated a multiplicity of approaches for studying FME decisions and their performance outcomes. The paper discusses the explanatory power of the different theories, assesses the relevance of the different theoretical perspectives to our understanding of current FME phenomena and recommends directions for further research.     

Bibliometrics of social media research: A co-citation and co-word analysis

This study combined two bibliometric analysis methods to provide a systematic and holistic review of social media-related academic literature. A total of 406 publications related to social media between 2007 and 2016 were identified from 16 business and hospitality/tourism journals. Co-citation analysis identified Word-of-Mouth as the major theoretical foundation of social media research in business, while the hospitality/tourism field presented a diverse theoretical foundation. The study then employed co-word analysis to identify the evolution of research themes over time in both fields. The comparison of social media research between the two fields highlighted four similarities, including the growth of research over time, the term “social media” gaining popularity, the new trend of social networking sites, and managerial applications as research focus. Finally, the study called for a future research agenda on social media research in the hospitality/tourism field.     

论羁押制度之改革

在我国侦查实践中,羁押制度存在诸多缺陷。本文试通过对我国羁押制度缺陷的分析,从刑事诉讼理念上进行反思,并在此基础上建议在我国羁押制度的改革中实现对羁押的司法审查及逮捕与羁押的分离等,以期完善我国的羁押制度。     

国际工程建设中的项目控制评审

讨论了在工程建设中实施项目控制评审的目的、方法和意义,将项目控制评审的理念引入工程建设项目管理中,通过对项目计划和执行过程的评审来保证项目实施过程的效率、效果和最终项目目标的实现,提高项目管控水平。     

行政复议前置、税法确定性与税收治理现代化

行政复议前置的制度功能之一是保障税法确定性,这是税收治理现代化的内在要求。在税务法院全面设立以前,在专业机构完成税收争议的初次处理能够保障税法的统一解释与适用,提升税法的确定性。行政复议前置不仅可以将事实认定功能留给行政机关,让法院(无论是否设立税务法庭)能专事法律问题,而且在税制改革的背景下,能发挥过滤争议数量和争议焦点的作用,提高税收救济制度的效率。这种立场,并不损害纳税人的权利,相反保护了抽象和整体意义上的纳税人权利。     

会计准则国际趋同问题研究:回顾与展望

文章系统回顾了国内外关于会计准则国际趋同的概念、路径、策略及其影响的研究成果,明确了相关研究对于评价我国会计准则国际趋同路径与策略选择的参考价值,指出我国会计准则国际趋同问题进一步研究的重点方向与研究的理论和现实意义。     

黑龙江商务事业回眸与展望

黑龙江省商业是全国最早的商业。从解放战争初期到现在,为全省经济社会发展、为全国经济建设做出了世人瞩目的贡献。改革开放以来,特别是在2004年组建商务厅以后的＂十一五＂期间,全省的商务事业步入了高速、良性发展轨道,取得了历史性的辉煌业绩。这期间是黑龙江内贸流通发展最快、对外贸易发展最好、招商引资规模和质量全面提升、工商业＂走出去＂步伐明显加快、全省园区建设和口岸功能发挥作用最凸显的时期。2011年是＂十二五＂规划的开局之年,也是创造＂十二五＂更加辉煌业绩必须打好坚实基础的关键之年。其主要任务是：在内贸流通领域,加速构建现代流通体系,大力培育消费热点,努力实现市场繁荣与社会稳定的协调统一。在对外贸易领域,充分发挥外贸资源优势,加快对外贸易转型升级,努力实现规模与效益的协调统一。在招商引资领域,创新招商引资方式,拓宽利用域外资金渠道,努力实现总量与质量协调统一。全力构建大市场、大开放、大流通新格局,促进全省经济社会好发展、快发展。     

简述促进中小企业自主创新的财税政策

中小企业对我国经济的发展起着举足轻重的作用,但是由于中小企业的建立和发展是在我国从计划经济向市场经济转轨过程中诞生及成长起来的,因此还属于新生事物。如何制定促进中小企业自主创新的财税政策,是摆在各级政府面前的首要任务之一。     

资质认定实验室如何进行管理评审

为了衡量管理体系是否符合自身实际状况,评价管理体系对自身管理工作是否真正有效,是否能够保证质量方针和目标的实现,实验室最高管理者要组织管理评审工作,确保管理体系持续适用和有效,并进行管理体系的不断改进。