对辅导员评价与考核的几点思考

对辅导员进行科学、合理、公平的考核,是切实加强高校辅导员队伍建设的客观要求和重要保障。本文对辅导员考核评价内容,以及指标体系提出几点的思考,旨在建立更为科学、合理的辅导员考评模型。     

Barcelona seen through the eyes of TripAdvisor: actors,typologies and components of destination image in social media platforms

Recent literature has emphasized the emerging role of social media in generating a destination image. Even so, there is still no clear definition of the main actors, typologies and components prevailing in these environments or the possible differences between diverse social platforms. Specific analysis and comparison of the Barcelona TripAdvisor Forum and a traditional Destination Management Organization (DMO) website showed that actors, typologies and components are platform specific and have both similarities and differences with other sources, including DMO websites and other social media platforms.     

The Differential Value Relevance of S&P's Core Earnings Versus GAAP Earnings: The Role of Stock Option Expense

In 2002, Standard & Poor's (S&P) introduced Core Earnings as a proprietary, uniform earnings metric, with the goal of improving financial reporting. The distinguishing feature of Core Earnings is its consistent treatment of seven adjustments to GAAP earnings for which there is no consensus adjustment by managers and analysts. We use stock price and return data to assess whether investors perceive Core Earnings to be more value relevant than GAAP earnings. The implementation of FASB 123R changed the calculation of GAAP and Core Earnings. This change allows us to assess the role of stock option expense in the valuation of earnings numbers by partitioning the sample into pre‐ and post‐FASB 123R periods and creating consistent measures of GAAP and Core Earnings. Our price results indicate that Core Earnings is more value relevant than GAAP earnings in the pre‐period after controlling for stock option expense, and in the post‐FASB 123R periods. The price results provide empirical evidence consistent with S&P's expectation that a uniformly calculated earnings measure is a more consistent and useful indicator of current performance and future earnings.     

Deployment of Restaurants Websites’ Marketing Features: The Case of Spanish Michelin-Starred Restaurants

ABSTRACT

Websites have become a fundamental marketing tool for tourism businesses and have a special importance for highly rated restaurants. The aim of this article is to propose and apply a model to evaluate the deployment and adoption of website marketing features of restaurants from a specific category. The model is based on the application of an extended model of Internet commerce adoption (eMICA) technique for technical depth, combined with content analysis for breadth. This study analyzes the website features and capabilities for Spanish restaurants in the 2015 Michelin Red Guide. A total of 102 restaurants were analyzed. The results of the website evaluation model suggest that, despite the importance of the restaurant sector in the economy and in the tourism industry, the websites of high-quality restaurants require improvements to adapt to customers’ demands. Results further found that these websites are not tourist-orientated and are established at different stages of development.     

中职学校体育课准备活动的认识

体育课的准备活动是体育课的基本部分。正确地认识准备活动的作用,有效地选择准备活动的内容与组织形式,能够使学生在体育课上做好身体、心理等方面的准备。在体育教学中,合理的准备活动能有效地避免学生肌肉、韧带等软组织的损伤,使学生有效地掌握运动技术技能,提高基本素质,保证体育课任务顺利完成。     

论警察类高职院校《文件检验》课的教学内容与方法的改革

《文件检验》作为刑事技术类课程,在教学内容和教学方法上应具有与时俱进的特点。在教学内容上应该与实践部门保持一致,实现高职教学的实用性目标,在教学方法上应该引入计算机技术,运用图像技术辅助教学,实现教学效果的生动性。     

中华礼仪文明教育活动模式实践探索

中华礼仪文明教育活动是人文素质教育的一种好形式。它能培养学生文明之举、敬畏之心、感激之情和奋发之志。开展中华礼仪文明教育活动应体现知行结合原则、学生主体地位、教师指导作用、教育规律和学生成长规律。     

浅谈宏观经济学教学内容改革方案

现如今的宏观经济学教学内容普遍存在过度西化和偏重理论的不足,使培养应用型人才的实现加大了难度.中国改革开放的实践为宏观经济学教学内容改革提供了诸多方案,而教学手段、教学指导文件、科研、教学案例、教学体系等方面则是教学内容改革所必须包括的.     

以过程为导向的《标识设计课程》教学新模式探析

介绍了基于过程化教学的标识设计教学新模式：根据标识设计内容的难易程度，组织循序渐进的教学内容；根据标识设计中技术到思想的难度，对相应的教学知识点进行对接，设计阶梯式的训练课题；根据标识设计内容构成的实践性特点，强化实践教学环节，针对每一个课题设计不同的实践方法，实现课堂与实践之间跨度的融合与穿插。     

Local cuisines and destination marketing: cases of three cities in Shandong,China

This study analyzes how the three cities of Jinan, Qingdao, and Qufu in Shandong Province of China use their cuisines in promoting their destinations. Based on a critical review of previous studies, a conceptual framework was developed, which included five closely related areas: foods, beverages, dining, farming, and food festivals. All related texts, images, videos, brochures, booklets, and websites designed to market these three cities were content-analyzed. The study findings suggest that all the three cities have not yet fully utilized their cuisines in their destination marketing efforts. Although some of their culinary resources appear in their marketing materials, the local cuisines of these three cities are not yet skillfully integrated into their marketing efforts. The present study offers specific theoretical and practical implications on marketing the culinary resources of destinations that are in the early stages of their development.