基于现金流量的电子电气行业财务预警研究

财务危机是威胁企业持续经营的根本性危机。本文选取我国电子电气行业的上市公司中代表财务危机的5家ST、*ST公司和财务正常的20家非ST公司的12个基于现金流量的财务数据。运用主成份分析法和Logistic回归法对我国上市公司进行财务风险预警研究,为企业提供可操作的规避财务风险的思路。     

数字证书在电子商务中的应用

互联网的普及与迅速发展改变了人们的生活方式,传统的面对面的商业运作模式已经不能满足经济发展和社会进步的要求,于是一种新的商务模式——电子商务诞生了。电子商务给人们带来了高效、便捷的购物方式,但也亟须解决一些安全问题,如何防止网络欺诈、保证交易信息不被盗取已成为人们关注的话题。     

Influence of Social Media on Chinese Students’ Choice of an Overseas Study Destination: An Information Adoption Model Perspective

This study is an experimental investigation of the influence of social media on choosing an overseas study destination. The elaboration likelihood model of communication and persuasion provides a conceptual basis for this study. Data was collected through convenience sampling of Chinese students from three Brisbane tertiary institutions. Participants were provided with one of the four treatments with manipulated stimuli. Results suggest that social media content is an influential factor in determining destination attractiveness, and may, if correctly specified, facilitate high elaboration and generate corresponding positive or negative impressions of the study destination from students.     

Simultaneous measurement of quality in different online services

The purpose of our study is to propose a measurement model, based on two separate scales, to simultaneously test the quality of three services: online travel reservations, accommodation reservations and online ticketing. A scale to measure electronic service quality consists of four dimensions: design, functionality, privacy and information/reliability. The second scale used to measure recovery electronic service quality consists of two dimensions: access/contact and responsiveness. The findings indicate that our scales are reliable, valid and consistent among different contexts. To complete the validity assessment of the proposed scales, we test the nomological validity comparing different competing models.     

国际电子商务税收政策对我国的启示

文章从国际电子商务税收政策着手,分析了国内电子商务税收政策历史沿革与实施难点,提出完善我国电子商务税收政策的对策.     

International Service Transactions: Is Time a Trade Barrier in a Connected World?

Firms’ international fragmentation of production has recently widened its focus from outsourcing of intermediates to off-shoring of business services such as software program development and international call center networks. Although many services are intangible and non-storable, gravity model estimates show that geographical distance between business partners matters less for commercial service transactions. Rather, time zones can be a driving force of international service trade by allowing for continuous operation over a 24 hours business day (continuity effect) when a proper division of labor is feasible and countries are connected to electronic communications infrastructure (ICT). But even when ICT provides alternatives for face-to-face interaction, time zones can act as a barrier when coordination problems with sleeping business partners occur (synchronization effect). In this paper, we find empirical evidence for the continuity effect in trade of business services, which is robust to measurement and sample size. Even more important is that the effect of time zones on service trade depends on access to ICT. An improvement of ICT infrastructure will affect business service trade at long time zone distances significantly more than trade at short time zone distances.     

未来中国网络购物发展新模式

2012年中国互联网领域经历了轰轰烈烈的电商大战,仅“双十一”淘宝和天猫就创造了191亿的交易业绩。远超美国2012年“网购星期一”15亿美元交易额水平。未来随着传统企业大规模进入电商行业,再加上移动互联网的快速发展,中国网络购物的发展模式又有着怎么样的变化？因此,针对未来中国网络购物的发展模式进行探讨,指出未来手机购物、反向团购、O2O模式及预售模式将成为中国网络购物发展的四大主流方向。     

未来防空系统综合化对抗体系发展展望

在介绍全球主要现役防空系统的基础上,结合网络通信、人工智能技术在军事装备中 的逐步推广以及商用货架产品用于军事装备的特点,预测了未来防空系统的发展趋势,分析 了基于联合组网和自动控制的智能化防空系统给目前广泛采用的基于信号层的压制和欺骗式 雷达对抗所带来的挑战,针对未来防空系统的特点给出了综合化对抗体系发展的三个层面并 建立了对应的应用模式。最后得出网络对抗、智能反辐射以及传统传感器电子对抗综合化是 未来防空系统对抗体系主要发展方向的结论。     

Measuring user perceived service quality of online auction sites

This study proposes a measure for online auction sites' service quality (OA-SQ). The conceptualisation is based on a literature review of service quality research and an analysis of the unique characteristics of online auctions. A pilot study refined the initial scale. A second survey data set tests the final scale. Results of both exploratory and confirmatory factor analysis show high construct validity of the scale. The scale includes 24 items for seven dimensions: efficiency, system availability, privacy/security, compensation, personalisation, playfulness, and reputation.     

E-Government Portal Characteristics and Individual Appeal: An Examination of E-Government and Citizen Acceptance in the Context of Local Administration Portals

E-government applications have become an important interface between citizens and public administration. However, quantitative research on e-government usage shows a tendency toward generic research models and in part lacks statistical rigor. Especially mediating conditions are often not taken into account appropriately. This contribution addresses this gap and provides a conceptually extended model of technology acceptance in the context of online city portals. The proposed model is tested with a large sample (n = 1,273) using structural equation modeling. Ease of use, usefulness, and privacy were found to be determinants of e-government portal acceptance, which in turn determines continuance intention of e-government portals. Furthermore, Internet competence and need for personal interaction were found to be direct determinants of continuance intention on the level of individual user appeal. The findings are discussed in terms of theory, and implications for public managers of online city portals are derived.