Revenue Forecasting Practices: Differences across Countries and Consequences for Forecasting Performance*

This paper reviews the practice and performance of revenue forecasting in selected OECD countries. It turns out that the cross‐country differences in the performance of revenue forecasting are first of all associated with uncertainty about the macroeconomic fundamentals. To some extent, they are also driven by country characteristics such as the importance of corporate and (personal) income taxes. Also, differences in the timing of the forecasts prove important. However, controlling for these differences, we find that the independence of revenue forecasting from possible government manipulation exerts a robust, significantly positive effect on the accuracy of revenue forecasts.     

Factors Influencing Consumers' Decision to Purchase Beef

Abstract

The South Korean beef import market was deregulated in 2000. As the beef import quotas were lifted in January 2001, increased market opportunities became available for exporters. Beef exporters are allowed to have direct communication with beef merchandisers in South Korea, which enable them to respond to Korean consumer demand more effectively. Korean consumers apparently have a negative perception on the quality of imported beef. However, little information is available to guide international beef exporters in the design of an export market development program. This study used a consumer mail survey in order to examine the Korean consumer beef market. While this study is exploratory by nature, it goes beyond traditional demand analysis, and it aims to provide comprehensive information on the important factors affecting Korean consumers' beef purchasing behavior. Marketing implications for beef exporters are drawn.     

喀什地区城市(镇)经济区空间组织研究

本研究基于喀什实例,结合喀什地区的社会经济基础及发展潜力,运用SPSS软件分析并在城市中心性和场强模型基础上,指出在现有人口-产业集聚区基础上构建多层次、高效运转的城镇经济区空间组织体系是增强喀什地区竞争能力的关键.     

Bergman空间到加权Hardy空间上的复合算子

主要研究了从Bergm an空间到加权Hardy空间上的复合算子,并给出此复合算子为有界及紧的条件.     

国际旅游岛的价值分析

自从国务院发布了《国务院关于推进海南国际旅游岛建设发展的若干意见》后,海南省有了新的发展机遇。本文对海南国际旅游岛的战略价值和生态资源价值进行认识,并为海南国际旅游岛创造共同价值和长远价值做分析研究,在达成国际旅游岛比发展有污染的低端工业更有价值的共识基础上,对旅游中生态价值进行价值分析,在开发这种旅游资源的基础上,采取人为行政和立法的方式来保护这种核心价值,利于海南省创造更多的价值。     

C语言指针在数据结构中的妙用

指针既是C语言的特点,也是C语言的重点和难点。用得好,可以简化、优化程序;用不好,不但程序出错,还可能影响整个计算机系统的运行。从四个方面提出了C语言指针在数据结构中的巧妙使用,从而增强模块功能、提高程序的时间和空间性能、提高了模块的安全性、可靠性和独立性。     

南京国民政府前期中国农业合作金融的三层结构

南京国民政府前期，中国农业合作金融无论从参与主体、资金来源或贷款形式等各方面，都表现出多元化的特点。从层次上讲，此时期中国农业合作金融基本可分为三个层次：以农村信用合作社为主的各类合作金融组织构成体系的第一层次，成为农业合作金融的核心；各类合作指导机构除为合作组织提供资金支持之外，主要是在整个体系中起到内引外联的桥梁作用，构成合作金融体系的中间层次；商业与农业金融机构构成体系的外围，承担主要的资金供给任务。不同层次主体之间各有分工，但又有职能的交叉，形成农业合作金融体系的网状结构。     

海南高职酒店管理专业校企合作现状与分析

为了深入了解行业企业在高职酒店人才培养过程中所起的作用、具体的运作方式及不同企业的关注点,课题组对海南省15家星级酒店进行了问卷调查和深度访谈。调研显示,高职院校在今后的校企合作过程中,应更加关注行业企业的需要,进行教育教学改革,探索形式多样的校企合作人才培养方式。     

协同式任务导向模式在质量管理课程实践教学中的应用

建筑工程管理专业质量管理实践教学是根据建筑工程企业岗位职业的实际需求,构造实践教学项目任务,引导学生完成QC小组成果报告。文章分析了目前质量管理课程实践教学内容和方法,提出将"协同式任务导向模式"运用到质量管理QC小组活动的实践教学中,以培养学生团队合作、独立思考和自主学习等方面的能力,是对高职质量管理课程实践教学改革的一次有意义的探索。     

Intermediation Behavior of the Financial Superstructure in Response to Environmental Stimuli

ABSTRACT

This paper is an empirical extension aimed at investigating the relationships between the indicators of the financial superstructure and its intermediation environments; and especially how the former responds to the effects of the latter. Intermediation-environmental models patterned after multivariate regression, causality, and partial adjustment models of both linear and log-linear formulations were estimated and analyzed. The results reveal that three environments: socio-political, regulatory, and international finance-exerted significant effects on the intermediation function of the superstructure. Previous intermediation successes ginger up current performance. In the long run, the effects of the environmental factors on the intermediation function of the superstructure, in whatever direction, more than quadruples. In any given year, the Nigerian financial superstructure attains only about 21.9% of desired (optimal) FIR. Given this, it would take about 4-1/2 years for it to adjust its intermediation operations (FIR), in light of the effects of environmental factors, to optimal levels in order to significantly impact the economy as desired. Some consistent behavioral traits were identified from the results to include: the precepts of potential maximization, profit maximization, accommodation principles, survival and cost-minimization principles, and the neutrality axiom.