数字化校园中"一卡通"系统的设计

“一卡通”系统是校园内的准金融系统,是数字化校园重要的组成部分。本文在设计“一卡通”系统时,首先建立数字化校园共享的基础数据库,利用WebService实现统一身份认证,接着列出“一卡通”系统的各功能子系统以及与其他应用系统连接的两种功能接口,从多个方面提出了实现系统安全和可靠的多种措施。     

International lease-accounting reform and economic consequences: The views of U.K. users and preparers

In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999). Leases: Implementation of a new approach, discussion paper. London: Accounting Standards Board]. Leasing is now on the active agenda of the IASB. A major difficulty faced by standard setters lies in overcoming the preparer/user lobbying imbalance and obtaining ex ante evidence on the likely impact of regulatory reform. This paper contributes to the ongoing international debate by conducting a questionnaire survey of U.K. users and preparers to assess their views on proposals for lease-accounting reform and on the potential economic consequences of their adoption. The results, based on 132 responses, indicate that both groups accept that there are deficiencies in the current rules, but they do not agree on the way forward and believe that the proposals would lead to significant economic consequences for key parties. The impact on respondents' views of familiarity with the proposals, level of lease usage, and company size, is also examined.     

跨文化管理中的文化测量研究综述

跨国经营的企业经历着不同的文化背景,能否克服文化差异带来的文化冲突。实行有效的跨文化管理,是其能否取得跨国经营成功的关键。跨文化管理必须关注文化差异,对不同国家的文化进行比较研究,这是跨文化管理研究的基点。文化测量有助于客观地比较和评价跨国经营中的企业文化。在跨文化管理中,选择合适的切入点,把企业文化分解成不同的维度,在测量对象和测量工具方面建立规范的参照系,建构一个合适的可操作化的测量量表是进行文化测量的难点。     

Striking a balance between ‘Sir’ and ‘Dude’

This postcard reflects on an issue common to many academics, whether they teach accounting, politics or—as in my case—commercial law to business and economics students. Creating an open and effective relationship with students is a balancing act undertaken by educators across the board—and no less by my accounting colleagues down the hall. In teaching commercial law to accounting students, I was recently reminded of the importance and occasional difficulty in maintaining a healthy ‘two-way’ relationship. I trust the following may connect with accounting educators and others who are also trying to achieve the right balance.     

Factors Affecting the Design of Short-Term Study-Abroad Programs: An Exploratory Study of Two Business Schools

Study-abroad programs have played a significant role in globalization of business curricula over the years. Short-term study-abroad programs (STSAPs) are proliferating in business schools and provide a viable alternative of studying abroad to students who are unable to participate in programs of longer durations due to disruption in family, work, and education schedules. This exploratory study attempts to understand factors that are critical to students’ participation in STSAPs offered by business schools. This research focuses on a combination of factors that include STSAP components and attributes as well student specific characterisitics. Initial analysis indicates that STSAP cost, STSAP content, and organizational and personal issues, in that order, are considered important by business school students. Significant differences exist in the perceived importance of different factors used by students to choose to participate in STSAPs based on gender, age group, family income, program level (undergraduate versus graduate), and program type. Results of this research have implications for the design of STSAPs in business schools that are offering or considering offering such courses or programs.     

Driving Goal-Directed and Experiential Online Shopping

Goal-directed and experiential online shopping are two general categories of consumer behavior on the Internet. Internet stores promoting online transactions may face challenges regarding how to satisfy distinct online shoppers. This study develops a dual-state of cognitive and affective reactions to online services and flow experiences to predict goal-directed and experiential online consumer behavior. This survey mailed 300 questionnaires to a random sample of volunteers with substantial online shopping experience. Of these, 150 samples were returned for data analysis. Empirical results from the survey indicate that the dual-state of online services is more appropriate for assessing goal-directed purchase intentions than for examining the willingness to purchase experientially. In contrast, the dual-state of flow experiences is better at assessing goal-directed purchase intentions and the willingness to purchase experientially. Finally, this study features implications for academics and practitioners.     

How supply chain architecture and product architecture impact firm performance: An empirical examination

In order to enhance performance, manufacturing firms are building various capabilities and utilizing supply chain networks that are geographically dispersed around the globe. This study examines how decisions related to supply chain architecture and product architecture influence organizational competitiveness. Building on the co-specialization perspective, we evaluate the performance implications of product modularity and supply chain agility. While, product modularity constitutes a product configuration related to sourcing and assembling of products, supply chain agility is a supply chain configuration related to velocity (sensing, comprehending, and responding) and visibility (supplier network, internal operations, and external environment). Both the product and supply chain architectural decisions can impact performance, individually and in conjunction with each other. We empirically test the hypothesized relationships using data collected from 103 manufacturing firms. Results show that supply chain agility and product modularity directly enhance responsiveness and enable organizations to reduce cost. Furthermore, supply chain agility partially mediates the relationship between product modularity and both responsiveness and cost reduction. We elaborate on the key contributions of this study for both research and practice, discuss limitations, and also offer various avenues for further research.     

Testing measurement invariance using multigroup CFA: differences between educational groups in human values measurement

This article applies the testing procedures for measurement invariance using multigroup confirmatory factor analysis (MGCFA). It illustrates these procedures by investigating the factorial structure and invariance of the Portraits Value Questionnaire (PVQ, Schwartz et al.: J. Cross Cult. Psychol. 32(5), 519–542 (2001)) across three education groups in a population sample (N  =  1,677). The PVQ measures 10 basic values that Schwartz postulates to comprehensively describe the human values recognized in all societies (achievement, hedonism, self-direction, benevolence, conformity, security, stimulation, power, tradition and universalism). We also estimate and compare the latent means of the three education groups. The analyses show partial invariance for most of the 10 values and parameters. As expected, the latent means show that less educated respondents attribute more importance to security, tradition, and conformity values.     

PITFALLS IN CROSS‐SECTION STUDIES WITH INTEGRATED REGRESSORS: A SURVEY AND NEW DEVELOPMENTS

In cross‐section studies, if the dependent variable is I(0) but the regressor is I(1), the true slope must be zero in the resulting “unbalanced regression.” A spuriously significant relationship may be found in large cross‐sections, however, if the integrated regressor is related to a stationary variable that enters the DGP but is omitted from the regression. The solution is to search for the related stationary variable, in some cases the first difference of the integrated regressor, in other cases, a categorical variable that can take on limited number of values which depend on the integrated variable. We present an extensive survey, new developments, and applications particularly in finance.     

解读WEB2．0和SERVICE2．0

近两年出现的Web2.0技术在信息收集、加工,为客户提供个性化的一揽子服务方面具有巨大的潜力,使传统服务模式发生了重大的变革。本文从Web2.0入手,解读最新的Service2.0的理念,并探讨其在现代旅游业中的应用。