International versus domestic auditing of bank solvency

This paper examines alternative ways to prevent losses from bank insolvencies. We develop a model that compares two alternative institutions for bank auditing. The first is a system of central bank auditing of national banks. The second is carried out by an international agency that collects and disseminates risk information on banks in all countries. The international auditor is shown to perform at least as well, and sometimes better than, auditing by either central banks or voluntary disclosure by the banks themselves in preventing losses. The international auditor's credibility comes from the fact that its incentives are not distorted by a sovereignty bias.     

What can big data and text analytics tell us about hotel guest experience and satisfaction?

The tremendous growth of social media and consumer-generated content on the Internet has inspired the development of the so-called big data analytics to understand and solve real-life problems. However, while a handful of studies have employed new data sources to tackle important research problems in hospitality, there has not been a systematic application of big data analytic techniques in these studies. This study aims to explore and demonstrate the utility of big data analytics to better understand important hospitality issues, namely the relationship between hotel guest experience and satisfaction. Specifically, this study applies a text analytical approach to a large quantity of consumer reviews extracted from Expedia.com to deconstruct hotel guest experience and examine its association with satisfaction ratings. The findings reveal several dimensions of guest experience that carried varying weights and, more importantly, have novel, meaningful semantic compositions. The association between guest experience and satisfaction appears strong, suggesting that these two domains of consumer behavior are inherently connected. This study reveals that big data analytics can generate new insights into variables that have been extensively studied in existing hospitality literature. In addition, implications for theory and practice as well as directions for future research are discussed.     

强制性会计政策变更对自愿性会计政策变更的影响研究

本文着重于从实证的角度探讨在中国的特殊经济背景下,强制性会计政策变更与自愿性会计政策变更之间的关系。换言之,本文旨在研究强制性会计政策变更是否是企业进行自愿性会计政策变更的一个重要影响因素,或者说,企业是否会利用自愿性会计政策变更来抵消或加深强制性会计政策变更的影响?本文利用1998~2002年度我国上市公司的真实数据,通过建立多元线性回归模型研究发现,强制性会计政策变更与自愿性会计政策变更之间存在着显著的相关关系,尤其是当企业受到减少当期利润的强制性会计政策变更影响后,更倾向于用减少当期利润的自愿性会计政策变更来加深这种影响。     

构建基于“4C”的汽车品牌营销模式

传统的汽车营销模式,经实践证明,已经不适应当今市场发展的需要。本文探讨了基于“4C”的汽车品牌营销模式,提出了基于“4C”的营销措施。     

贸易战略选择:一般情形与大国情形

发展中国家普遍具有的二元经济结构的特征决定了这些国家经济发展的一个根本途径就是实行工业化。可供选择的实现工业化的手段包括出口促进和进口替代战略,而不同战略的业绩比较一直是学者们争论的焦点。文章通过一个简单的三部门模型,讨论了一般情况下不同贸易战略的绩效,并讨论了大国条件下不同贸易战略选择的特殊性以及有关我国贸易战略选择的问题。     

家电行业绿色供应链构建研究

电子废弃物是21世纪增长最快的垃圾之一,传统的处理方式不仅会对生态环境造成严重的污染,同时也是对可再生资源的一种浪费。本文介绍了国外发达国家针对电子废弃物所颁布的相关法令法规,分析了我国目前对电子废弃物处理的现状,在"4R"原则的指导下,对如何构建家电行业绿色供应链以及不同的回收方式进行了探讨。     

企业改制中税收流失问题的分析

在改制过程中,有些企业为了一己私欲,采用转移税源、模糊产权、钻体制漏洞等手段,偷税、漏税,导致大量税收流失,使国家遭受巨大损失。应统一对改制企业欠税问题的认识,加强对各种所有制性质企业的税收管理,防范和制止企业借改制、改组之机逃避税收债务;完善税收征管法,以确保国家税收债权,维护国家合法权益。     

多元化经营的“4W”

借鉴国内外企业实施多元化经营的成功经验与失败教训,从培养企业核心能力出发,阐述了正确决策和实施多元化经营的几个关键问题,即4W（why、when、where和what）,指出正确的多元化经营战略同样有利于企业核心能力的培养。     

Defaultable debt, interest rates and the current account

World capital markets have experienced large scale sovereign defaults on a number of occasions. In this paper we develop a quantitative model of debt and default in a small open economy. We use this model to match four empirical regularities regarding emerging markets: defaults occur in equilibrium, interest rates are countercyclical, net exports are countercyclical, and interest rates and the current account are positively correlated. We highlight the role of the stochastic trend in emerging markets, in an otherwise standard model with endogenous default, to match these facts.     

2，4-二叔戊基苯酚合成工艺的研究

采用大孔强酸性阳离子树脂（A -35）催化剂进行了2,4-二叔戊基苯酚的合成工艺研究,考察了反应温度、进料空速、烯酚比以及反应压力对苯酚烷基化的影响。研究确定了适宜的工艺条件：进料的质量空速为0.6 h -1,反应温度为115℃,反应压力为0.6 MPa,在质量分数为30％的甲基叔戊基醚溶剂存在下,异戊烯和苯酚的物质的量比为1.5,在此条件下苯酚的单程转化率可维持在95％以上,总的选择性在95％以上。