研发支出在会计核算与国民经济核算中的比较研究

在知识经济时代,对研发支出的核算处理同时成为了会计核算和国民经济核算关注的重点。本文对国民经济核算与企业会计核算中有关研发支出的核算处理进行了对比,发现其对研发的定义和对研发支出的核算处理方法都有区别。     

基于本质的物流网体构建设计三元论——高级物流网体的三元设计:阴流子、阳流子、TMS网系

传统物流是指物质资源和服务信息从生产场所到消费场所的流动.本质上,在需求与供应之间的联系枢纽:产—消通道乃至超级英特网上运动着的阴流子和阳流子正是物流的量子经济概念.在未来TMS网系上,纳米制造术将大尺度物体(产品)转化为量子,在网上传送并按需配置资源,同时又根据衣食住行用等的需要,将量子还原成可以使用的消费品.也就是说,从TMS网系发射端输入产品设计模型软件包,在其接收端下载设计模型软件,便可就地取材还原产品；或同时输入产品设计模型软件包与产品纳米形式,使消费者在接收端直接下载原产品.     

《沈阳工程学院学报》（自然版）发展现状分析

从影响因子、总被引频次、作者层次、发稿情况四个方面，对《沈阳工程学院学报》（自然版）与辽宁省内其他同类几家学报进行了比较，发现目前学报存在缺乏高质量稿源、高水平作者等问题。为此，提出提升学报质量的措施：加强特色栏目建设，吸引高水平稿件；开拓作者资源，建立稳定的作者队伍；扩大稿源，加强稿件规划；提高编辑素质，加强编辑队伍建设；坚持严格的审稿程序和审稿机制，提高编校质量。     

共同会计价值观导向下的全球财务报告教育与研究——以美国为例

本文从考察全球财务报告与美国公认会计原则(GAAP)的关系入手,讨论了全球财务报告课程中应涵盖的内容以及业界对财务报告普遍存在的一些误解。探讨了会计理论研究如何发挥对准则制定的指导作用,以及为什么理论研究能对准则制定有重要指导作用,在此基础上,提出了与国际会计准则理事会的技术议程以及与财务报告全球化相关的研究课题。     

‘Parasitic invasions’ or sources of good governance: Constraining foreign competition in Hong Kong banking, 1965–81

This paper investigates the operation and impact of the moratorium on new banking licences imposed in Hong Kong in 1965 and the claims that foreign banks destabilised the banking system and drained resources from the colony. First it examines foreign banks' attempts to circumvent the moratorium through claims of special circumstances and buying interests in local banks, and secondly it examines the efforts of incumbents to extend barriers to non-bank financial institutions and to branches of foreign banks. The general conclusions are that while the moratorium was aimed at increasing the stability of the banking system, it had the effect of decreasing the regulatory breadth of the government, and reducing incentives for mergers and acquisitions that might have improved governance.     

Trust Promoting Seals in Electronic Markets

Abstract

In order to promote web sales, companies conducting electronic commerce are constantly seeking viable and efficient ways to increase web traffic. One approach is to build consumers' trust, and ultimately to increase web sales. Many business-to-consumer online merchants follow this approach and display trust-promoting seals on their websites. However, whether these seals really fulfill the tasks they have promised has remained unexplored. This study empirically examines the influence of trust-promoting seals on consumers' online purchasing decisions. The results show that the trust-promoting seals are generally effective in promoting web sales, and some seals enhance promotion better than others.     

Can Banks Self‐Regulate? Voluntary Agreements,Intrinsic Motivation and Games

This article argues that lessons on how to achieve a sustainable financial system can be learnt from the work done on sustainable commons (on common‐pool resources – CPRs – where there is no ‘tragedy of the commons’). Existing approaches to financial regulation may not give proper attention to available solutions. The article proposes that innovative solutions could be tested using experimental methods commonly used in CPRs: repeat run, feedback driven games.     

The Psychological Influences of Threat on B2C E-commerce Adoption: An Extended Study and Explanatory Framework

In order to better understand how internet users actually decide to conduct business transactions or related activities in a B2C e-commerce environment, this article adds a new lens of study by investigating the roles of Threat Appraisal (TA) and Perceived Coping Appraisal (PCA) from the end user's perspective. Based on established academic theories and relevant industrial practices, it is suggested that TA and PCA are critical behavioral components influencing the user's intentions to participate in online transactions. These functions serve as important inputs to formalizing our understanding of how services offered by e-commerce websites are utilized.     

Delivering International Management Education in China Using Tutored-Video Instruction Technology

ABSTRACT

This paper presents the results of a study of classroom performance and student attitudes of (on-site vs. the off-site) students enrolled in a distance education international management program leading to a MBA degree. The program was developed by the McLaren School of Business at the University of San Francisco and involves two large Hong Kong-based Chinese corporations. The off-site students of this distance education took classes at Hong Kong, Beijing, Shenzhen, and Guangzhou via Tutored-Video Instruction methodology. The students were highly satisfied with the program and its delivery. However, their performance was less than anticipated.     

销售人员胜任力测评研究

销售人员胜任力测评指标体系包括知识、技能、态度3个一级指标和15个二级指标。通过采用层次分析法确定各指标权重,结合1～9标度法和销售主管对销售人员胜任力指标评分计算出销售人员的胜任力排名情况。