Twenty-Five Years after the Fall of the Berlin Wall: An Empirical Revisit of West German Consumers' Attitudes Toward Products and Brands from Former East Germany

More than 25 years after the German reunification, data show that products/brands from the eastern regions of Germany (“Neue Länder”) still do not have significant shares in the country's western part (“Alte Länder”). To analyze potential reasons for this phenomenon, our current study replicates a previous study that investigated selected attitudes of Alte Länder consumers toward products/brands from the Neue Länder. It is shown that factors such as consumer ethnocentrism, product judgment, willingness to buy, and economic animosity continue to influence consumer behavior and as such our study offers potential explanation for the failure of Neue Länder products/brands in the western regions of Germany.     

机电设备招标中的综合评议法

根据国家有关法规对招标评标方法的原则要求,结合实际工作的经验,说明和分析了几种常见的评标方法及其适用范围,同时提出一种定量定性综合衡量的评标方法,即综合评议法。     

基于熵权的信息工程监理风险评估

本文利用模糊评判方法对信息工程监理进行风险评估，对各风险因素分别从风险发生的概率和风险产生的影响两方面进行评估。采用熵权系数法对风险因素的权重进行客观计算，克服了专家评判的主观性。通过实例分析表明该方法是有效和实用的。     

审计判断的成因及其在审计过程中的应用

审计专业判断是审计人员职业道德、胜任能力和专业经验的有机统一和外在表现,当审计人员面对复杂审计事项和不确定审计环境时,正确的审计判断是审计人员能否作出合理认识、评价、预测和决策的必要条件,也是审计能否成功的关键因素。本文从审计判断的特征、成因入手,探讨了在现代审计模式下审计判断在审计过程中的应用问题。     

会计信息化发展及其影响

在信息化时代,会计信息化应该面向国民经济和社会信息化,会计信息化的主要任务是会计职业判断的智能化,在此基础上,将社会经济的监督权与会计信息的生产整合,创新一种新的会计信息生产方式。会计信息化对会计理论与实践产生了巨大的冲击与革新。     

Examining a hybrid model for e-satisfaction and e-loyalty to e-ticketing on airline websites

In the air transportation industry, web-based marketing has already been widely applied to service frequent customers as well as to attract new ones. The importance of attracting new customers and keeping existing ones loyal to e-ticketing on airline websites is crucial. Accordingly, this study proposes an integrated model for evaluating the effectiveness of airlines' websites from a customer point of view. This model is based on the three perspectives of the marketing mix 4Ps, E-SERVQUAL and Expectancy Disconfirmation Theory. E-marketing and E-SERVQUAL features are divided into three dimensions, specifically information, system and service disconfirmations. The methodology was applied based on Structural Equation Modeling (SEM) and was administered to online customers who carry out e-ticketing via an airline website. The results show that customer disconfirmations have a positive significant impact on overall customer e-satisfaction. The significance of this relationship was more considerable in the service dimension of e-marketing, as well as the system dimensions of E-SERVQUAL and e-marketing. Moreover, overall e-satisfaction was found to mediate the relationship between customer disconfirmations and consumer e-loyalty.     

The effect of controversial global sourcing practices on the ethical judgments and intentions of U.S. consumers

Global sourcing has led to lower cost and more effective supply chains for many companies. However, when the cost-driven practices of many suppliers in these chains come to light there is often considerable debate over the ethics of these practices. This research uses the well-known Hunt–Vitell framework as the theoretical foundation for a structural equation model of the deontological and teleological evaluations used by consumers when making ethical judgments of a firm's controversial cost-driven global sourcing practices. Data from a large-scale U.S. consumer survey show the importance of deontological and teleological evaluations in forming consumers’ ethical judgments of global sourcing practices, and establish a strong relationship between ethical judgment and the intention of consumers to alter consumption of a firm's products. Extensions to the framework and demographic analyses for age, gender, and income provide insights as to how perceptions of these practices affect consumer evaluations of a company involved in global sourcing and how consumers actualize their resultant intentions.     

耕地撂荒程度描述、可持续性评判指标体系及其模式

研究目的:确定用于描述耕地撂荒程度的指标,筛选能评判耕地撂荒可持续性的指标项目,划分耕地撂荒现象的可持续模式。研究方法:指标演绎法。研究结果:确定了能描述耕地撂荒程度的29个指标项目,给出了各描述项目的可能来源;筛选出开展耕地撂荒可持续评判的4大类97个评判项目,并对各项目的赋值情况作了详细说明;结合各类指标达到可持续标准的情况,将耕地撂荒现象分成5种可持续模式。研究结论:耕地撂荒程度及其可持续性问题完全可以通过构建指标体系定量解决。     

我国诚实信用原则研究现状评析

诚实信用自其产生之日起就倍受人们的关注,近代更被称之为"帝王条款".本文通过对诚实信用原则在私法、民事诉讼法以及与自由裁量权的关系三个部分来对我国诚实信用原则研究现状作一评析,认为,诚实信用原则已经超出了其原本狭窄的适用范围,成为了法律与伦理的综合原则,具有了私法与公法适用之共通性,应与正义衡平一道,成为规制人们行为的实践性规范.     

关于美国会计准则导向演变的思考

美国爆出安然等一系列重大财务丑闻后，整个会计界进行了深刻的反思，规则导向会计准则成为众矢之的。美国最终决定改革会计准则制定模式，采用原则导向会计准则。美国在会计准则导向转变过程中面临着巨大的挑战，这一转变对我国会计准则建设也有所启示。