营销创新对公司创业导向与组织绩效关系的中介效应研究—基于中东部八省市企业的实证研究

在相关研究的基础上,将营销创新作为中介变量,将环境作为调节变量,并将营销创新划分为渐进式营销创新和突破式营销创新,构建了公司创业导向对组织绩效影响的概念模型,并以中东部八省市242家企业为样本进行了实证检验.研究发现,公司创业导向对组织绩效有正向积极影响,突破式营销创新在其间发挥了完全的中介作用,且环境在其中起着调节作用,而渐进式营销创新却没有发挥中介作用.该结论进一步丰富了创业导向理论,为企业创业导向的实施提供了一种新思路.      

竞技健美操运动员递增负荷下HRV的影响因素分析

为了探讨递增负荷下竞技健美操运动员心率变异性,采用电子跑台递增负荷的测试方法,用芬兰心率遥测仪(polar RS800)远程遥测对运动员整个运动过程HRV时域、频域进行分析。让所有运动员以6m/s的起始速度,每分钟速度增加2m/s,测试时间6min。结果显示:1)以年龄分组比较显示LF,LF/HF(P0.05)有差异性,其他变异指标都无差异性;以专业分组比较显示,HRp,SD2(P0.01)差异性非常显著;SD1,LF(P0.05)有差异性,其他变异指标无差异性;以心率分组比较中显示,HRp,SD1,SD2(P0.01)差异性非常显著,其他变异指标都无差异性。2)男运动员之间比较显示,年龄分组所有HRV变异性指标都无差异性。在以专业分组的比较过程中显示,HRp,SD2,RMSSD(P0.01)差异性非常显著,其他变异指标无差异性。在以心率分组的比较过程中显示,HRp,SD1,SD2(P0.01)差异性非常显著,RMSSD(P0.05)有差异性,其他变异指标无差异性。女运动员之间比较显示:HRp,SD2(P0.01)差异性非常显著,其他变异指标无差异性。以心率分组的结果比较过程中显示,HRp,SD2(P0.01)差异性非常显著,其他变异指标无差异性。以年龄分组的结果比较中显示,LF/HF(P0.05)有差异性,其他变异指标无差异性。3)以专业分组比较显示:一级和健将级分组比较无统计学意义;二级分组比较显示,SD1,LF/HF(P0.05)有差异性,其他变异指标无差异性。以心率分组的结果比较中显示,HRp(P0.01)差异性非常显著;SD1,SD2,RMSSD(P0.05)有差异性,其他变异指标无差异性。说明HRV指标可以作为一个监测运动效果的有效指标,并进一步为量化运动训练作出初步的尝试。     

6周递增跑台运动对大鼠下丘脑室旁核CRH细胞及腺垂体ACTH细胞的影响

目的探讨6周递增负荷运动对大鼠下丘脑促肾上腺皮质激素释放激素(corticotropin-releasing hormone,CRH)细胞及腺垂体促肾上腺皮质激素(adrenocorticotropic hormone,ACTH)细胞的影响。方法 SPF级雄性SD大鼠120只,随机分成绝对安静组(Absolute control,著AC)组、对照组(Control,C)、运动后即刻组(Immediate,I)、运动后3h组(3 Hours,3H),进行6周递增负荷跑台运动,分别在第0、2、4、6周用免疫组织化学的方法对下丘脑上CRH和腺垂体上ACTH细胞进行检测。结果 CRH细胞的变化为:第2周末只有I组比AC组有显著性差异提高(P<0.05),其余各组之间没有显著性差异;第4周末,只有3H组比I组有显著性提高(P<0.05),其余各组之间没有显著性差异;第6周末,3H组比AC组和C组有显著性提高(P<0.05)。ACTH细胞的变化为:第0周末,I组和3H组比C组和AC组有极显著性提高(P<0.01),3H组比I组有极显著性提高(P<0.01);第2周末各组皆无显著性差异;第4周末,I组比AC组有显著性差异(P<0.05),AC组、C组和3H组比I组有极显著性降低(P<0.01);第6周末,3H组比AC组有显著性增高(P<0.05),C组和I组比AC组有极显著性增高(P<0.01),I组和3H组比C组有极显著性增高(P<0.01),3H组比I组有极显著性增高(P<0.01)。结论 6周递增负荷运动初期(4周内)大鼠产生了不同程度的适应,大强度运动提高了CRH细胞和ACTH细胞的应激反应,但对ACTH细胞比对CRH细胞的影响大。     

Using Cue Cards in Inclusive Middle School Classrooms

With the increase in the number of students with disabilities receiving the majority of their instruction in inclusionary settings, middle school teachers are seeking effective methods that support all learners. Cue cards are a flexible instructional tool that middle school teachers can use to differentiate instruction. This article describes cue cards and provides examples based on middle-level common core state standards.     

A systematic review and meta-analysis of implicit theory research in sport,physical activity,and physical education

The purpose of this systematic review and meta-analysis was to gather, catalogue, assess, and evaluate the available evidence examining implicit beliefs about ability in the sport, physical activity, and physical education contexts. A total of 43 studies were found, of which 39 were subjected to meta analyses. With only 7 experimental studies, the strength of evidence is moderate, and the field would benefit from greater experimental work. Overall, incremental beliefs were moderately associated with a small group of theoretically derived correlates, while entity beliefs were only weakly associated. The field would benefit from expanding these outcomes to include a wider range of pertinent outcomes. Researchers should focus their efforts on systematically exploring the most powerful ways of inducing adaptive implicit beliefs with the aim of providing solutions to significant problems such as preventing dropout from organised sports, improving academic grades in and beyond physical education, and increasing levels of physical activity.     

关于委托加工环节增值税和消费税的问题

针对在委托加工环节 ,税法对增值税额、消费税额计算的规定不太符合增值税、消费税的计税原理 ,以及在会计处理方面有些模糊不清而引起的诸多争议 ,提出了较为切合实际的处理方法 ,为进一步完善税法及会计准则提供一些参考建议     

E-learning and technologies for open distance learning in Management Accounting

This research develops a knowledge acquisition and construction framework for e-learning for Management Accounting students at the University of South Africa, an Open Distance Learning institution which utilises e-learning. E-learning refers to the use of electronic applications and processes for learning, including the transfer of skills and knowledge over a distance. It is important to the knowledge construction process to understand how students learn in order to determine a set of suitable learning strategies. Studies have shown that e-learning applications are seldom used, sometimes because of inappropriate content and technologies. Other prohibitive factors are cost, poor or inadequate technology infrastructure (or a lack of access to such infrastructure), and a shortage of human resources. We propose a framework for addressing these concerns and consider how constructivist theories may enrich such a framework.     

Eliciting Reciprocal Peer-Tutoring Groups’ Metacognitive Regulation Through Structuring and Problematizing Scaffolds

The study examines whether structuring (SS) versus problematising scaffolds (PS) differently affect reciprocal peer-tutoring (RPT) groups’ adoption of particular regulation skills, deep-level regulation, and tutee-initiated regulation. A quasi-experimental design involving two experimental groups (SS versus PS condition) was adopted. The first, third, and sixth RPT-session of eight randomly selected RPT-groups (four from the SS condition, four from the PS condition) were videotaped (48hr). Mixed ANOVAs were conducted to investigate the impact of both scaffold types on RPT-groups’ metacognitive regulation. The results indicate that neither scaffold type encourages RPT-groups into a balanced adoption of, or initiative for, regulation skills and a deep-level approach. Nevertheless, the PS condition significantly outperforms the SS condition in evoking deep-level monitoring, tutee-initiated orientation, and tutee-initiated monitoring.     

顾客感知视角下设计驱动力对创新的影响研究

设计作为技术和市场之外的第三种创新驱动力已开始得到越来越多的研究重视,但从顾客感知的视角来探讨产品设计如何对渐进性创新和根本性创新产生影响的经验研究尚不多见。基于"产品设计→顾客感知质量→顾客购买意愿和口碑传播"的理论模型,通过针对渐进性创新和根本性创新分别展开调查研究,实证分析结果显示设计驱动力的美学维度和功能维度对于渐进性创新和根本性创新的顾客感知与行为的影响并不一致,对渐进性创新来说,设计的美学维度和功能维度除了对于顾客购买意愿和口碑传播具有直接的正向影响,还通过顾客感知质量对其产生间接作用;对于根本性创新来说,设计的美学维度和功能维度均要完全通过顾客感知质量来间接作用于顾客购买意愿和口碑传播。此外,设计驱动力的象征意义维度对于渐进性创新和根本性创新的顾客感知与行为的影响具有一致性,即设计的象征意义维度对于两种创新类型的顾客购买意愿和口碑传播均有着直接的正向影响,但对于顾客感知质量的影响都不显著。     

会计准则价值相关性研究综述

20世纪后期以来,国际学术界注重国际会计准则与本土会计准则披露的会计信息相关性的比较研究,关于会计准则相对价值相关性和增量价值相关性的研究,有利于各国会计制度的完善和外商投资策略的调整。