附录B 外文原文 Evaluating the Impact of Ramp;D Tax Credits on Innovation: A Microeconometric Study on Canadian Firms Abstract This study examines the effect of Ramp;D tax credits on innovation activities of Canadian manufacturing firms. Over the 1997-1999 period the Federal and Provincial Ramp;D tax credit programs were used by more than one third of all manufacturing firms and by close to two thirds of firms in high-technology sectors. We investigate the average effect of Ramp;D tax credits on a series of innovation indicators such as number of new products, sales with new products, originality of innovation etc. using a non-parametric matching approach. Compared to a hypothetical situation in the absence of Ramp;D tax credits, recipients of tax credits show significantly better scores on most but not all performance indicators. We therefore conclude that tax credits increase the Ramp;D engagement at the firm level and that the Ramp;D activities induced by fiscal

外文文献 Internationalization strategy, firm resources and the survival of SMEs in the export market INTRODUCTION Born-global firms, sometimes called 'international new ventures' (INVs), have been described as 'companies that from or near foundation, obtain a significant portion of total revenue from sales in international markets' (Knight amp;Cavusgil, 2005: 15). Although born-global firms have attracted significant research attention (Autio, 2005; Jones, Coviello, amp;Tang, 2011) that has emphasized their ability to achieve considerable foreign sales early in their evolution (Autio, Sapienza, amp;Almeida, 2000) with limited resources, little is known about the continuing ability of these firms to remain active in international markets and about the types of resources that determine their survival abroad (Keupp amp;Gassmann, 2009; Sapienza, Autio, George, amp;Zahra, 2006; Zahra, 2005). As Kuivalainen, Sundqvist, Saarenketo, and McNaughton (2012: 449) note: 'there is

附录B 外文原文 Toward a theory of customer engagement marketing ABSTRACT Customer engagement marketing—defined as a firmrsquo;s deliberate effort to motivate, empower, and measure customer contributions to marketing functions—marks a shift in marketing research and business practice. After defining and differentiating engagement marketing, the authors present a typology of its two primary forms and offer tenets that link specific strategic elements to customer outcomes and thereby firm performance, theorizing that the effectiveness of engagement marketing arises from the establishment of psychological ownership and self-transformation.The authors provide evidence in support of the derived tenets through case illustrations, as well as a quasi-experimental field test of the central tenet of engagement marketing. Keywords: Customer engagement.Marketing strategy .Task-based engagement Experiential engagement . Quasi-experiment Whether intrinsically or extri

附录B 外文原文 The Impact of Better Corporate Social Responsibility Disclosure on the Cost of Equity Capital Abstract In this paper, we provide evidence on the impact of the quality of corporate social responsibility (CSR) reporting on the cost of equity capital for a sample of Spanish listed firms. We aim to verify whether firms with higher CSR disclosure ratings enjoy significantly lower costs of equity capital, after controlling for the well‐known Fama and French risk factors (i.e. beta, market‐to‐book, and size). Consistent with our main hypothesis, we find a significant negative relationship between CSR disclosure ratings and the cost of equity capital. We also obtain that the negative relationship between CSR reporting quality and the cost of equity capital is more pronounced for those firms operating in environmentally sensitive industries. Our findings contribute to the debate on whether CSR activities are value‐enhancing or value‐neutral by showi

附录B 外文原文 Exploring spillover effects of ecological lands: A spatial multilevel hedonic price model of the housing market in Wuhan, China Abstract This paper attempts to explore the spillover effects of ecological lands, including forest, grassland, wetland, and cultivated land, on housing prices. To this end, we test hypotheses from a spatial multilevel hedonic model in Wuhan, China. We find that forest size and wetland size has a linear positive spillover effect on urban housing prices, and a moderate grassland area and distance from wetland generates positive spillover effect on urban housing prices, while too much or poor grassland area and distance from wetland may not. Also, only cultivated land very proximity to urban residential areas may raise the housing prices, most of the cultivated land in our case may reduce the housing prices. This article contributes to the literature by integrating different ecological lands into the hedonic analysis based on

附录B 外文原文 Research on Optimization of Cold Chain Logistics Distribution Path Based on P Company Xinyan YU1, Daofang CHANG2,*, Xin SONG3 1Logistics Science and Engineering Research Institute, Shanghai Maritime University, Anshan, Liaoning, China 2*Logistics Science and Engineering Research Institute, Shanghai Maritime University, Fengqiu, Henan, China 3Logistics Science and Engineering Research Institute, Shanghai Maritime University, Chizhou, Anhui, China Email:dfchang@shmtu.edu.cn *Corresponding Author ABSTRACT. With the development of cold chain technology and the improvement of peoples living standards, the demand for cold chain logistics is becoming more and more prosperous. In view of the fact that most cold chain logistics companies still have many problems such as high distribution costs and untimely distribution. Considering the high cost of cold chain transportation, the total cost of the five costs of fixed co

Long Run Impacts of Interest Rate Liberalization on Stock Market Development Abstract The paper investigates the long run impacts of interest rate liberalization on stock market development in the seven selected sub Saharan African countries using panel dataset that spans 1990 to 2013. Interest rates deregulation is measured by liberalization index considering the different periods that the respective SSA countries liberalized their interest rates. The index of stock market development is proxy by market capitalization. The study employs dynamic heterogeneous panel method using the technique of Pooled Mean Group (PMG). The results reveal that on the average liberalizing the interest rates has a negative long run impact on the development of the stock markets in the seven selected SSA economies. The policy recommendation as a result of this finding is that liberalization of interest rates in the SSA region should be a guided one. Keywords Interest rate, liberalization, po

附录A 原文 Discussing about the successful factors of ERP projects implementation and the risk management The primary functions of Enterprise Resource Planning (ERP) are to integrate the inter-departmental operation procedures and Management Information System(MIS) modules, and to reallocate the resources of a company. How to successfully implement an ERP system in an organization is always a hot research topic for researchers as well as a pending problem for an organization that wants to implement it. A case study on the selection of system suppliers and contract negotiation during the ERP implementation of a local construction company in Taiwan, after reviewing the common key success factors discussed in the literature, discussed seven issues: coding system, working process reengineering, priority of ERP functionality implementation, customization, participant roles, consultant role and performance level of subcontractor, which also affected the implementation.

附录B 外文原文 Database Management and Security Database Management Database (sometimes spelled database) is also called an electronic database, referring to any collections of data, or information, that is specially organized for rapid search and retrieval by a computer. Databases are structured to facilitate the storage, retrieval modification and deletion of data in conjunction with various data-processing operations. Database can be stored on magnetic disk or tape, optical disk, or some other secondary storage device. A database consists of a file or a set of files. The information in the these files may be broken down into records, each of which consists of one or more fields are the basic units of data storage, and each field typically contains information pertaining to one aspect or attribute of the entity described by the database. Using keywords and various sorting commands, users can rapidly search, rearrange, group, and select the fields in many reco

Program C display flash This article is mainly about the designing and steps of Program C display flash based on flash making,which is widely used in flash applicating.As the C language is the powerful and easier to learn other programming languages,Program C now has become a required course in many universities and has a lot of amateurs.Nowadays,Program C has become more wide spread,and has become the basis for a variety of programming language. To make one understand the logic in Program C better and faster,the most convient way is to show it in the media.You can also create an animation in the PowerPoint,however, it is much worse than using a dedicated animation software as Flash.The main reason of Flashs widely use is that it is both easy to use and splendid in consequent.Only a little time is needed to create a brilliant moving image.You could also use an ActionScript language to realize a work which is finished by the computer and yourself operate in turns. It makes a pers