休闲旅游--体验经济时代旅游发展的新趋势

休闲旅游是以休闲为目的的旅游,它是人们经历了“急行军”式的传统观光旅游之后的一种理性回归.休闲旅游以其丰富的文化内涵、显著的休闲性和深刻的体验性等特征,越来越受到人们的青睐.休闲旅游是休闲观念、体验经济对旅游产业和旅游活动的渗透和提升,是体验经济时代旅游发展的新趋势.     

Reasons To Be Ethical: Self-Interest and Ethical Business

This paper examines the self-interested reasons that businesses can have for ethical behaviour. It distinguishes between economic and non-economic reasons and, among the latter, notes those connected with the self-esteem of managers. It offers a detailed typology of prudential reasons for ethical behaviour, laying particular stress on those to do with avoiding punishment by society for wrongdoing and, more particularly still, stresses the role of campaigning pressure groups within that particular category of reasons. It goes on to suggest that because of their occupation of the moral high ground, campaigning groups are well placed to damage the self-esteem of managers and that this is why those groups seem able to exert an influence that goes beyond their somewhat limited capacity to inflict economic damage upon businesses. The paper concludes with the suggestion that we may be witnessing a virtuous spiral whereby rising public expectations of morality in business lead to ever increasing moral commitments by business that then cause those expectations to rise still further.     

电力供需实验室的开发与建设

国家电网公司电力供需实验室是"十一五"期间国家电网公司重点建设的八大实验室之一。电力实验室由数据信息平台、业务支撑平台和应用平台3层平台构成。三者既相互独立,又相互联系。数据信息平台是电力供需实验室的基础。应用平台是直接面向用户、实现电力供需分析预测以及实验等功能的窗口,业务支撑平台是连接数据信息平台和应用平台的桥梁。目前,电力供需实验室已经基本具备了电力市场分析预测功能以及实验功能,可以应用于年度电力市场分析预测工作中。     

Managerial discretion in distressed firms

This study examines the earnings management behaviour of 455 distressed US firms that filed for bankruptcy during the period 1986–2001. We examine (a) possible earnings management during the years prior to bankruptcy-filing, (b) whether qualified audit opinions cause conservative earnings management behaviour, (c) whether earnings management differs between firms that discontinued operations and firms that survived thereafter, and (d) the effect of earnings management on subsequent stock returns. Our results are consistent with downwards earnings management 1 year prior to the bankruptcy-filing. Results also show that (a) firms receiving unqualified audit opinions 4 or 5 years prior to the bankruptcy-filing event manage earnings upwards in subsequent years, consistent with Rosner [2003. Earnings manipulation in failing firms. Contemporary Accounting Research 20, 361–408], (b) more conservative earnings management seems to be related to the qualified audit opinions rendered in the preceding year, (c) firms with long-term negative accruals the year of bankruptcy-filing have a greater chance to survive thereafter, and (d) more pronounced (negative) earnings management is associated with more negative (next year's) subsequent returns.     

社会冲突事件中的群体心理分析

社会群体心理与社会冲突的规模、烈度及其演变等存在着紧密的关联性。实证调研显示,社会冲突中存在着盲目从众心理、包容理解心理、借机宣泄心理、造势心理、认同心理等,同时社会冲突中群体心理存在着复杂性、矛盾性、非理性和传染性等特征。社会冲突的群体心理虽然矛盾而非理性,但其发生也有一定的规律可循。群体心理经由暗示、感染与模仿三个连续性环节固有的一般机理、公权正义的认同现状与群体心理的关联互动、社会舆论与群体心理的交相辉映等都反映出社会冲突群体心理发生、演变的一般规律。     

社会网络分析在市场营销学中的应用

作为一种日益成熟的研究范式,社会网络分析已经引起了多个学科的关注和应用,也为市场营销学提供了崭新的思想、方法和借鉴工具.文章首先阐述了社会网络分析的基本思路,在此基础上比较了社会网络分析的两种具体研究方法--自我中心网分析和整体网分析.讨论了社会网络分析在市场营销学的应用,重点指出了社会网络分析在发掘意见领袖和重估顾客价值方面的独特作用.对社会网络分析在市场营销学中的应用进行了简要评述,并指出了其局限性.     

试论房屋建筑结构设计

本文在分析时下常规建筑结构设计的同时,结合时代发展特色及时代需求提出了自己的见解。     

Developing a Learning Community Approach to Business Ethics Education

In this paper we discuss a project, still in progress, that moves away from a traditional lecture based educational pedagogy. We present a team taught approach to ethics teaching that embraces a progressive philosophy of education and is focused on the development of a discussion based learning community. We describe our primary pedagogical tools of case discussion and the development of student expert role assignments as a locus, and how they relate to the learning community, course content and course objectives. Finally, we provide our preliminary review of outcomes and emerging issues.     

财经类院校专业型社团的实践与思考

随着中国经济的高速发展,处在大环境下的高校各类学生社团也呈现出一片蓬勃发展的大好势头。本文对我国6所财经院校的专业社团进行了调查,总结了财经类院校专业社团的一些特点和不足,并提出了推动专业型社团健康发展的基本对策。     

考虑专家信度的一种供应商评价方法

在供应商评价中,专家打分是经常采用的方法.但是由于专家的学识、经验、考虑问题的角度和对评价对象的熟悉程度不同.专家打分往往与客观实际存在差距.文章在考虑专家信度的基础上,运用模糊层次分析法对供应商进行评价,评价结果更加接近客观实际.