Book Review

This research examines two modes of assessment of environmental health risks and the transformation of these risks into public health issues while relying on the specific case of well‐water toxicity and mega dose of electromagnetic radiation found in one prosperous town in the center of Israel – Ramat ha‐Sharon. Based on official and scientific documentation and interviews conducted at three time periods with randomly selected town residents from contaminated neighborhoods (N = 169), this study shows the discrepancy between the ‘objective’ experts’ standards for assessing environmental health risks and the public’s subjective perception and evaluation of the impact of these risks on their health and well‐being. Even though, by experts’ standards, the well‐water toxicity remained constant over the three interview sessions, Ramat ha‐Sharon town residents’ subjective levels of concern and perception of risk fluctuated as a function of news media and municipality announcements and residents’ perceived ability to minimize the risk. This study also shows the complex and multidisciplinary nature of environmental health risk assessments and the need to relocate them into the broader socioeconomic and political context in which they are embedded.     

城乡二元结构、三农问题与城镇化关系研究

1954年,美国著名经济学家刘易斯（W.A.Lewis,1915-1991）首次提出了二元经济结构理论。后经费景汉、拉尼斯和乔根森等人加以修改和发展,被认为是研究发展中国家经济的普遍理论。中国是个传统的农业大国,二元经济结构既包括工业与农业的对立,也包括城市与农村的对立。本文综合分析我国城乡二元经济结构的形成、城乡二元经济结构带来的＂三农＂问题与城镇化关系。城乡二元经济是现代化经济发展的阻碍,城镇化是解决我国城乡二元经济结构的根本出路。本文最后为加快城镇化建设、解决＂三农＂问题提出有效的建议。     

饭店并购的财务问题及风险规避

并购是现代饭店常见的一种资本运作,能有效地实现饭店的快速扩张。并购能够提高饭店的规模经济效率,降低交易费用,使饭店多元化发展。但饭店在并购中会出现并购目标饭店价值评估、并购饭店的支付方式、并购饭店的融资等一系列的财务问题。正确认识饭店并购的价值评估风险、流动性风险、融资风险和汇率风险等财务风险并进行合理规避十分重要。     

Using dimensions of moral intensity to predict ethical decision-making in accounting

The paper addresses the persistent problem of graphical communication in financial reporting. The lack of appropriate curriculum development for students' professional guidelines may arguably perpetuate poor practice. The multifaceted perceptual issues, strategic use and design issues involved in this visual medium for financial reporting are discussed. There are decision-making processes involved in using graphical displays. The paper presents a comprehensive set of guidelines along with practical insights for the effective use of graphical displays. It may serve as a critical (self)learning tool.     

我国中小企业的环境战略及其选择

环境问题已日益成为社会关注的焦点。然而我国中小企业对环境问题一直没有给予足够的重视。本文分析了我国中小企业环境问题的紧迫性,探讨了中小企业环境战略的驱动因素,并提出了可供中小企业选择的四种环境战略。     

徐沟背棍旅游营销研究

徐沟背棍作为山西省民俗旅游的一大特色,拥有着独具特色的资源优势。然而,由于诸多因素的制约,徐沟背棍旅游营销还处在自发阶段,未能在山西旅游中形成“亮点”。合理应用营销策略,提高徐沟背棍的知名度,对于促进山西省民俗旅游的发展具有重要的意义。本文在分析徐沟背棍旅游营销优势的基础上,探讨了徐沟背棍旅游营销中存在的主要问题,重点提出了徐沟背棍的旅游营销策略。     

浅谈建筑施工安全事故的原因及对策

随着社会化大生产的发展,劳动者的地位不断提高,安全问题也越来越受到社会各界的关注。该文章在简要介绍了目前建筑施工过程中存在的主要安全问题后,对其产生的原因进行了较为深入的探讨与分析并提出了相应的对策,为建筑施工安全生产管理提供了借鉴。     

高校财务管理的问题分析

自高校大规模扩招以来,高校的财务管理工作,无论在制度上,资产管理还是人员配置上出现了一些新问题,面对新环境下的新要求,高校的财务管理工作,如何适应新形势下高校的快速发展,成为高校亟待解决的问题。笔者通过对工作的总结,对一些问题,给出一些解决办法。     

A comparison of adverse impact levels based on top‐down,multisource, and assessment center data: Promoting diversity and reducing legal challenges

We compared levels of adverse impact (AI) against minorities and women based on three promotional decision methods for 428 associate store managers of a Fortune 500 retailer: top‐down appraisal (TDA), multisource appraisal (MSA), and an assessment center (AC). We found significant effects for race and minority status (favoring whites) but no significant effects for gender across all three methods. Comparisons were analyzed using two definitions of AI (four‐fifths rule and the Fisher Exact Test) with a selection ratio (SR) of .25. No evidence of AI was found against blacks for any of the methods. For Hispanics, AI was found under the four‐fifths rule for the AC. For women, the four‐fifths rule was violated using TDA. Results provide some partial support for the argument that diversity goals are more likely to be met using assessment centers compared to TDA when the preponderance of raters are white men. Our data also suggest that carefully crafted, job‐related, top‐down appraisal, combined with rater training, may be effective in facilitating the promotion of more women and minorities and reducing the probability of legal problems. © 2012 Wiley Periodicals, Inc.     

茶文化旅游的开发与设计

现代旅游不仅是经济消费,更是文化消费,茶文化旅游正是以它传统的养生和休闲方式,独特的观光和体验价值,高享受的服务,迎合了现代旅游业的发展趋势,有着广阔的发展空间。本文界定了茶文化旅游的涵义,并基于对茶文化旅游开发意义的理解,探究了如何深入开发茶文化旅游,以促进茶业、旅游业的发展和"三农"问题的解决。同时,针对茶文化旅游开发中的重点——产品设计,本文还进一步研究了如何遵循茶文化旅游产品设计的原则,充分利用现有茶文化旅游资源设计出受欢迎的茶文化旅游项目和旅游线路。