内部控制与企业价值的相关性:实证分析

为了研究内部控制与企业价值的关系,本文构建了中国上市公司内部控制综合评价指数(ICI),包括控制环境、风险评估、控制活动、信息与沟通、监督评价五个方面。通过实证数据检验,发现我国上市公司内部控制的建立和完善确实对企业价值有显著的正向促进作用。     

Ethics in Business: Answering the Call

What might happen if business leaders across the globe viewed their work as a sacred calling in a religious sense? Might not the world be a far better place? This paper is an effort to stimulate debate and discussion on this topic. Concepts addressed include: (a) ethics in business, (b) ethical standards in business settings, (c) the role of law, (d) levels of corporate responsibility, (e) the role of religion in business ethics, (f) the idea of business as a calling in a religious sense, (g) the elements of modern corporate culture, (h) creating an ethical corporate culture, (i) demonstrating corporate social responsibility, and (j) providing servant leadership. The introduction to the paper shows how these concepts interrelate; its conclusion offers a challenge to business leaders to answer their call to business in the truest sense.     

旅游者感知价值模型、测度与实证研究

感知价值是竞争优势的新源泉.本文通过剖析顾客感知价值理论及研究进展,致力于构建旅游者感知价值的结构模型,探讨旅游者如何形成对旅游经历价值的感知.实证研究以内地居民"香港游"为例,验证理论模型及其假设,开发出旅游者感知价值测评量表,为旅游地管理实践提供了一个实用测量工具.     

草原生态系统旅游价值的评估——以内蒙古自治区四子王旗为例

本文以内蒙古自治区四子王旗为例,利用环境与资源经济学中旅行费用法(TCM)研究草原旅游利用价值.得到四子王旗草原生态系统的旅游价值为6411.67万元人民币,是四子王旗草原旅游统计收入的12.47倍,说明草原旅游目的地蕴含着巨大的旅游价值.但是,这种价值的实现必须建立在草原旅游生态系统健康安全的基础上,需要旅游目的地选择合理的发展模式,保障生态系统安全.     

Valuation of nature-based tourism resources using dichotomous choice contingent valuation method

The purpose of this paper is to measure the potential revenue from nature-based tourism resources in the environmentally sensitive area of Mt Minju, South Korea. A dichotomous choice contingent valuation method was employed to estimate the mean willingness-to-pay, contingent on a hypothetical market scenario. The empirical results show that the economic value of nature-based tourism resources was estimated at 5905 Won (ca US$ 7) per visitor. This implies that the significant economic value of natural resources will be lost from any large-scale development by degrading natural environments. In addition to the value of natural resources, nature-based tourism also provides the locally owned small tourist businesses with lower leakages than the externally owned large-scale ones. Low leakage implies that local residents gain more direct income from nature-based tourism.     

规范高校实验室低值易耗品的招标采购

低值易耗品是高校实验室中最常用,也是必需的消耗材料,对其加强管理、规范招标采购是必要的。本文阐述了规范低值易耗品招标采购要注意的几个重要环节,主要包括确定招标采购计划,制定招标采购文书,组建评标委员会,等等几个方面。     

中美高新技术产业全球价值链分工地位和竞争力研究

通过测算中美高新技术产业双边贸易规模及结构,探讨两国高新技术产业全球价值链分工地位与竞争力。研究结果表明：中国高新技术产业依附于全球价值链的加工和装配等低端环节,整体竞争力低于美国,但近年来有向价值链上游攀升的趋势;美国高新技术产业主导着全球价值链的研发和设计等高端环节。因此,应当继续提升自主创新能力,推进高水平对外开放,搭建国际技术交流平台,完善高新技术产业发展政策,助推中国高新技术产业实现价值链升级。     

Understanding customers’ healthy food choices at casual dining restaurants: Using the Value–Attitude–Behavior model

This study examined how individual health values influence interest in healthy foods, positive outcome expectations, hedonic expectations, and behavior intentions. A total of 1188 valid questionnaires were collected from customers who had consumed healthy menu items at casual dining restaurants. The results indicated that health value was the key element that inspired customer interest in healthy eating and aroused hedonic and positive outcome expectations, which in turn enhanced intentions to purchase healthy food items. Restaurant managers are advised to establish creative marketing strategies to motivate customer interest in healthy menu items and emphasize benefits of their healthy food items. Future studies can extend the scope of research by examining differences in geographical areas or demographic profiles.     

Understanding Active Loyalty Behavior in Hotel Reward Programs Through Customers’ Switching Costs and Perceived Program Value

Whether loyalty programs have become part of the lexicon of buzzwords or not, the hotel industry continues to adopt loyalty/rewards programs as a major channel to nurture customers’ active loyalty as well as to reap return business. This study examins the structural relationships among perceived program value, switching costs, and active loyalty. The proposed model is supported by an online survey dataset collected from United States (US) tourists. The findings show that perceived program value is less effective in driving active loyalty compared with switching costs. This implies a need for strategic thinking on the part of hoteliers and the industry. Rather than aggressively spending money or copying schemes used by competitors to gear up program value, the value of a defensive tactic of increasing switching costs should be considered.     

企业微创新的内涵、特征及其价值实现机理

企业微创新是在互联网环境下涌现出的一种新的创新模式,但目前对其内涵、特征等基本问题的探讨较为感性粗糙,同时缺乏从系统、动态视角出发对企业微创新价值实现机理的深入把握。基于现有微创新理论与企业实践成果,本文对企业微创新内涵、特征做了系统性归纳界定,从过程视角出发对企业微创新价值实现机理做了概括,并借助“企业微创新火箭模型”对机理进行了直观描述。