明代地方官府赋役核算体系的早期发展

明洪武到弘治年间,州县官府的赋役管理从基本不依赖核算向需要且能够进行核算的状态转变。洪武、永乐时期,在官府体系内部,只有田赋被部分地纳入核算管理,其他赋役征发则完全或绝大部分无法计量,也没有计划性。宣德以降,地方官员吸收民间粮里阶层分担赋役负担的经验,在此基础上进行旨在“均平”的改革,以确保赋役的可持续征发。在探索均平之道的过程中,不同地方官员多采取量化赋役负担、预定征收计划、将派征对象标准化并进行摊派核算的方式。其中,田赋额等开始扮演摊派对象的角色。这开启了州县层面赋役征收核算体系的发展之路,也导致府、州、县与户、工等部及布政使司之间产生了赋役核算信息不对称,出现了二重会计结构。     

The Use of Electronic Brokerage Systems in China: A Modified e‐Commerce Model

I applied the DeLone and McLean (2004) information systems success model to the use of electronic brokerage systems in China. Several modifications to the model are proposed, including the addition of specific measures of customer perceptions concerning both the perceived costs and benefits of using such systems. Structural equation modelling revealed that the DeLone and McLean (2004) model is not a good representation of those who use electronic brokerage systems for cross‐national transactions, but that the modified model is a good fit for all customers. Copyright © 2011 ASAC. Published by John Wiley & Sons, Ltd.     

Multinational corporations in the international hotel industry

Original data are presented on the growth of foreign-based international hotel chains and their distribution by home and host countries as well as by the principal sphere of economic activity of the parent company. A feature of the paper is the analysis of the source of competitive advantage of the international hotel chains and the non-equity forms of involvement which particularly characterize the industry. These characteristics may require that a clear distinction be made between ownership of an international-class hotel and control over its operations.     

法国高等教育和科研部推出科研新政

2013年,法国新政府在教育和科研领域将逐步推进各项改革,其教研部拟推进的主要措施有：取消“盖昂通函”,推行决策会商工作机制,实施超级联合大学计划,颁布新高等教育和科研法,确定未来科研优先领域,强化对欧盟科研影响力和加强科研人才队伍建设等。法国政府希望通过采取以上措施,继续保持法国的世界科技强国地位和优势。     

白灵菇产业发展现状、问题及对策

白灵菇是我国具有自主知识产权和明确原产地的品种,以独特的风味、细嫩的质感、丰富的营养以及保健功能受到大众喜爱,栽培规模越来越大。该文对白灵菇产业发展现状、市场前景和存在的问题进行了阐述和分析,并提出了白灵菇产业持续、健康、快速发展的对策。     

带形状参数Bézier曲线最小平方降阶逼近

给出了基于L2范数下用m次（m≤m）带形状参数B6zier曲线最小平方逼近n＋1次带形状参数Bézier曲线的方法,同时也考虑了c^0和C^1约束条件下的最小平方降阶逼近．通过解线性方程组可得到新的降阶逼近曲线的控制顶点,降阶逼近曲线的误差也可计算．     

How mobile technologies support business models: Case study-based empirical analysis

Mobile technologies have pushed the connectivity of IT systems to the limit, enabling people and things to connect to one another at all times. The amount of information companies have at their disposal has increased exponentially, thanks largely to geolocation and to the vast array of sensors that have been integrated into mobile devices. This information can be used to enhance business activities and processes, but it can also be used to create new business models. Focusing on business models, we analyze mobile technologies as enablers of activity changes. We consider the differentiating characteristics of mobile technologies and examine how these can support different business functions. A study based on fuzzy-set qualitative comparative analysis (fsQCA) of 30 cases across different industries allows us to identify mobile technology success factors for different core activities. The results show that several combinations of mobile technology initiatives provide a competitive advantage when these initiatives match the business model.     

教育在民族地区的双重效应

一般认为 ,教育对地区经济社会发展具有促进作用;但实证分析表明 ,对一些民族地区而言 ,教育不仅不能促进当地经济的发展 ,反而从某种程度影响了其经济的腾飞。因此 ,教育必须与地方经济发展相衔接 ,要树立大教育观念 ,逐步提高民族地区农民的文化素质 ,摆脱低文化氛围 ,更新观念 ,树立改革意识、 竞争意识、 创新和开拓意识;要大力发展民族职业技术教育 ,培养适应民族地区经济发展的专业人才。     

An examination of the relationships among market orientation,innovation resources,reputational resources,and company performance in the transitional economy of Slovenia

We investigated relationships among market orientation, innovation and reputational resources, and their impact on market performance and financial performance within the transitional economy of Slovenia. Market orientation related positively to market and financial performance of firms indirectly through innovation and reputational resources. Reputational resources associated positively with loyalty, market share, and sales volume, innovation resources associated positively with market share, and sales volume indirectly through customer loyalty. Selected marketing resources related positively to financial performance indirectly through customer loyalty, market share, and sales volume. The implications of these findings for theory and practice are considered. Copyright © 2007 ASAC. Published by John Wiley & Sons, Ltd.