Beyond antitrust populism: Towards robust antitrust

The populist use of competition policies is on the rise again, associated with the growth of big-tech companies in the era of digital platforms. This article sees antitrust populism as a re-emerging force in the United States and Europe via greater politicisation of competition law enforcement. It addresses the basic tenets of antitrust populism in order to expose the fundamental problems that populist use of competition law entails. I argue for a rethink of antitrust policy on the intellectual foundations laid down by what Mark Pennington describes as ‘robust political economy’. We need greater regulatory humility and antitrust enforcement which takes both innovation and welfare seriously.     

数字经济时代会计变革及对策

随着数字经济时代的来临，以人工智能技术为代表的现代信息技术越来越多地应用到会计工作中，会计工作将进入数字会计时代，向共享会计、管理会计、智能会计发展。为了适应数字经济带来的变化，会计机构要成为企业的“数据中心”，发挥管理和服务职能。会计人员要积极学习现代信息技术和管理知识，实现由核算型向管理型转型。     

国内外终身学习数字化资源整合与共享现状分析

本文立足国家发展终身教育,实现全民学习、终身学习,创建学习型社会已成为一项基本国策。通过对国内外终身学习数字化资源整合与共享现状进行分析,力图提取有益的信息,存在的问题,甄别出可用的模式,适合的策略,以应用于终身教育的实践中。本文从通过调研,在多方面进行探索,提出了几点建议,希望能对各类数字化资源整合与共享应用有所启迪。     

数字图像处理技术在腐蚀科学中的应用研究

随着计算机多媒体技术的迅速发展和普及,图像处理已经在众多领域中得到广泛应用,如医药、军事、气象、科研等。其中,数字图像处理技术在腐蚀科学和工程领域的应用中取得了良好成效。本文主要就数字图像处理技术在腐蚀科学中的应用进行了研究,并得出了相关结论。     

移动学习与高校实验课程整合研究

通过对当前高校教育形式和实验课程学习特点的分析，提出将移动设备引入到高校实验课程的教学过程中。移动学习方式的引入，可以更好地适应当前高等教育形式和改革需求。文中重点论述了移动学习与实验课程整合过程中的学习资源平台建设原则和移动学习活动设计的对话框架。在实践教学过程中，该方法的应用可以更好地提高课堂教学效率，有效地延展学...     

Re-branding brand genericide

Genericide refers to situations where brands lose their legal protections due to the fact that their original name has become the generic term for a new category of products in the market that the brand first helped to create. Despite notorious instances of brands falling prey to this curse, marketing specialists—unlike lawyers—generally do not consider that the widespread use of a brand name represents any real danger and instead view it as a sign of brand strength. Herein, we take a new look at this debate, using a case study of Google to re-investigate the phenomenon of genericide. The article also offers managerial guidance on the most effective ways of developing genericization and avoiding genericide. It concludes by pointing out the need for brand managers to precisely differentiate between different types of brands and markets when deciding whether they should protect themselves from the risk of genericide or else encourage the genericization of their brand.     

Are traditional industrial partnerships so strategic for research spin-off development? Some evidence from the Italian case

This paper aims to contribute to the literature on research spin-offs (SOs) and strategic alliances. The research SO phenomenon has attracted significant attention in recent years. Yet, research SOs might present a particular situation regarding their economic development. Therefore, the paper focuses on the relevance of traditional industrial partnerships and introduces a new and complementary approach for studying and analysing the role of alliances for this particular kind of firm. The results of a questionnaire investigation of Italian research SOs with and without a traditional industrial partner are investigated and supported by a linear regression model. Due to recent initiatives – a growing interest in the research SO phenomenon – and the increasing number of established research SOs, Italy is a suitable case study for such an investigation. Nonetheless, the results are generalizable beyond the Italian case. The findings demonstrate thought-provoking – and somehow unexpected – results regarding the role of traditional alliances in shaping the geographical and industrial environment as well as the performance, added value, age and production process of the company. This calls for a broader perspective regarding industrial partnerships and research SOs: it reflects new modes of relations for these particular firms in the form of business ecosystems, either they are physical or they are digital.     

Does Size Matter? Evaluating Corporate Environmental Disclosure in the Australian Mining and Metal Industry: A Combined Approach of Quantity and Quality Measurement

There are an increasing number of companies in the mining and metals sector disclosing environmental sustainability information in their annual reports, sustainability reports and corporate internet web pages. However, there is ongoing debate about the relationship between the quantity and the quality of environmental disclosure. That is, does an increase in number equate to an increase in quality? This study investigates the relationship between the quantity and the quality of environmental disclosure reports. Using content analysis, we examine the environmental disclosure of 55 Australian mining and metal companies which are listed among the Australian Securities Exchange's (ASX) Top 100 mining and metal sector companies. We find that the size of firms influences both the quantity and the quality of corporate environmental disclosure. That is, we find that market capitalization is positively and significantly correlated to the quantity (number of words) and the quality of disclosure. We also confirm that there is a very highly significant, positive correlation between quantity (number of words) and quality of environmental disclosure. In order to investigate any differences between the top performing group and the bottom performing group in terms of environmental disclosure quality, further analysis also confirms that there is a positive relationship between the quantity and the quality of environmental disclosure. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment     

机构编制电子政务建设模式与对策研究——以河北省为例

为了解决机构编制创新管理问题,提出电子政务建设模式,以河北省为例分析机构编制电子政务建设在观念意识、软硬件环境等方面的问题,提出解决对策,得出合理的机构编制电子政务模式有助于机构改革的结论。     

A LONGITUDINAL STUDY OF CHANGE IN THE ENGLISH NATIONAL HEALTH SERVICE

This paper reports the findings of a longitudinal comparative case study of three National Health Service (NHS) hospital Trusts in England, investigating the perceptions of clinical, managerial and accounting professionals towards changing cost accounting and performance measurement practices. It incorporates both qualitative and quantitative data analysis, and is based on a contextualist understanding of change management, utilising the content‐process‐context approach (Pettigrew and Lapsley, 1994) to investigate the influence of receptive versus non‐receptive contexts on change. The analysis reveals limited success in improving performance measurement practices (the content of change) in Trusts. Nevertheless the specific context within which change was operationalised was found to be very important, with central mangers playing a key role in influencing change. The process of change indicated slow shifts in clinical‐accountant‐managerial relations, partly driven by changes in financial flows within the organisations.