太仓市县级基础水信息平台设计与建设

建立统一高效的基础水信息平台是基层水利单位信息化建设的重点任务。结合水利工作不断发展的业务需求,以太仓市水利基础水信息平台建设为基础,探讨利用 SOA架构并运用云计算的新理念,Web GIS 和Web Services技术,深入研究1个数据库,1套标准,1张图,1个平台,1个门户--“五个一”的县级基础水信息平台的搭建,对提高水利业务的管理水平和效率具有重要的意义。     

宁夏水利数据中心建设探讨

扼要介绍宁夏水利业务特点及信息化环境概况,从建设指导、业务、信息化、人员队伍、建设模式等5个背景方面对宁夏水利数据中心规划建设的背景环境进行阐述,分析宁夏水利数据中心的总体建设步骤、第1阶段的建设过程和设计要点,分享第1阶段的建设成果。对宁夏水利数据中心规划和建设过程进行总结,希望对今后宁夏水利信息化工作及他省水利数据中心建设起到些许借鉴作用。     

我国金融业“营改增”的现实考量和路径选择

我国金融业税负偏高、重复课税比较严重，不利于金融企业专业化分工协助和国际竞争力提高，也影响了增值税抵扣环节的完整性。金融业“营改增”是规范金融业流转税制的必然选择，可以避免货物和其他劳务重复课税，是解决税负不公、促进金融业发展的内在要求。金融业“营改增”应该合理确定应税项目和税基，合理确定税率和课税时点，合理确定税收收入的划分和归属。     

New Zealand Bank Mergers and Efficiency Gains

ABSTRACT

This paper uses accounting ratios and DEA (Data Envelopment Analysis) to explore the efficiency impacts of 6 bank mergers in New Zealand between 1989 and 1998. The paper is the first reported application of DEA to the New Zealand banking sector, and its methodology is based around that used by Avkiran in his study published in the Journal of Banking and Finance in 1999 (Avkiran, 1999b).

Consistent with earlier research, acquiring banks were found to be generally larger than their targets, although they were not consistently more efficient. In a majority of cases the merger led to an increase in efficiency, consistent with a trend observed for the banking sector as a whole. No clear conclusions could be drawn on possible public benefits from the mergers.     

企业财务管理如何以全新模式提升企业价值——价值管理与市值管理的整合

本文将从介绍价值管理与市值管理以及两者的整合为主要内容,在为企业挑选出最适合的财务评估方法的同时,为相关企业提升企业价值、规避潜在的财务风险,进行更好的财务管理提供借鉴。     

Innovation for Inclusive Business: Intrapreneurial Bricolage in Multinational Corporations

It is often argued that multinational corporations (MNCs) are in a unique position to innovate business models that can help to alleviate poverty. This empirical study into intra‐organizational aspects of pro‐poor business innovation in two MNCs suggests, however, that certain elements of their management frameworks – such as short‐term profit interests, business unit based incentive structures, and uncertainty avoidance – may turn into obstacles that prevent MNCs from reaching their full potential in this respect. We introduce the concept of intrapreneurial bricolage to show how middle manager innovators may promote pro‐poor business models despite these obstacles. We define intrapreneurial bricolage as entrepreneurial activity within a large organization characterized by creative bundling of scarce resources, and illustrate empirically how it helps innovators to overcome organizational constraints and to mobilize internal and external resources. Our findings imply that intrapreneurial bricolage may be of fundamental importance in MNC innovation for inclusive business. In addition to the field of inclusive business, this study has implications for the study of bricolage in large organizations and social intrapreneurship, as well for managerial practice around innovation for inclusive business.     

Information search behavior of Hong Kong's inbound travelers‐a comparison of business and leisure travelers

Abstract

The purpose of this study is to examine the information search behavior of Hong Kong's inbound tourists, in particular business and leisure travelers. The study clearly shows that business and leisure travelers demonstrate different information search behavior. ‘Personal experience,’ ‘Travel agency/tour company,’ ‘Airlines’ and the ‘Internet’ are most frequently relied upon by business travelers in searching for travel information, while leisure travelers prefer ‘Travel agency/tour company,’ ‘Friends or relatives,’ ‘Travel guide books,’ and ‘Personal experience.’ The study also reveals that the total number of information sources used and the length of pre‐trip planning lead‐time are significantly different between these two groups of travelers. First time travelers also have a longer pre‐trip planning lead‐time than repeat travelers. Furthermore, business and leisure travelers perceive the levels of influence of several information sources, including ‘Corporate travel departments,’ ‘Friends or relatives,’ ‘Travel guide books,’ and the ‘Internet,’ differently. These information sources were classified into five different dimensions, including ‘Media,’ ‘Neutral,’ ‘Retail,’ ‘Interpersonal,’ and ‘Personal experience.’ Analysis based on travelers' purpose for traveling and demographic information was performed. Leisure travelers perceive the level of influence of ‘Neutral’ sources as significantly higher, and those with lower household incomes perceived the level of influence of ‘Personal experience’ as lower. The results of this study will allow marketers in Hong Kong to better understand travelers’ information search behavior so that they can more effectively tailor their marketing strategies to these two major markets.     

From the wired to wireless generation? Investigating teens’ Internet use through the mobile phone

Scholars have an enduring interest in investigating whether a new medium displaces or complements existing media whenever a new medium is introduced to the society. In this study, it is sought to investigate the extent to which the mobile phone would replace or reinforce teens’ traditional Internet use through computers. Surveys were conducted on 1875 youths between 12 to 17 years old in 5 digital cities in East Asia: Hong Kong, Seoul, Singapore, Taipei, and Tokyo. The findings profile a digital generation that is highly connected in the 21st century. Ninety percent of all respondents used the Internet. Almost 90% of the teens in this study used the mobile phone, and two-thirds of them ever surfed the Web via their mobile devices. Through a factor analysis, three dimensions of teens’ use of mobile Internet were identified, namely, task-based activities, information seeking and communication activities, and recreational activities. In general, the teens tend to use the mobile phone for recreation and entertainment purposes, especially playing games and listening to music. They are less likely to use the mobile phone for more sophisticated purposes, such as petitioning, voting, or shopping. Drawing upon the niche theory, the patterns between teens' mobile Internet and PC Internet use were further compared. Our analysis shows that mobile Internet primarily serves as an extension of teens’ Internet activities via PC, rather than as a replacement. Such positive relationships are quadratic and non-linear.     

Stakeholder-Sensitive Business Ethics Teaching

Well-established, well-intended and well-designed business ethics teaching can still have little effect. This is not surprising, as long as business ethics does not undertake a business-school-wide dialogue about goals and obstacles, not least as an example of stakeholder participation. The article elaborates such views in a systematic fashion and formulates a list of thirteen premises and nine recommendations in thesis format.