试论武则天时期的洛阳都市旅游

洛阳是中国的八大古都之一，在武则天时期有着特别浓郁的政治色彩。武则天一生中有49年是在洛阳度过的，在称帝后的15年间就有13年是在洛阳。由于武则天特别钟情于洛阳，在她的经营下，洛阳不但与长安并为唐王朝的东、西二京，而且发展为仅次于长安的国际性大都市。繁华的都市推动着城市旅游的发展，尤其是武则天时期的洛阳都市旅游，其丰富多彩的节庆旅游、不同阶层的旅游主体、多种类型的旅游服务业等，在唐人好游之风的助推下，充分彰显出盛唐气象下都市旅游的新亮点。     

会计信息系统与会计理论

随着市场竞争日益激烈，企业对会计信息的需求越来越高，我国计算机会计信息系统的开发研制已由核算型转向管理决策型，以满足企业的需求，同时使会计理论得到进一步完善。     

Investigating the impact of surprise rewards on consumer responses

Adopting an experimental approach, this research compared surprise rewards with membership discount rewards in terms of their impact on customer responses of delight, frustration and satisfaction. In addition, this research examined the circumstances under which surprise rewards should be offered in order to yield maximum benefits for hospitality firms. In particular, the study examined how the customer's cumulative satisfaction (high vs. low) influences the effectiveness of surprise rewards (vs. membership discount rewards) in increasing customer delight and satisfaction and decreasing customer frustration. Consistent with the theoretical predictions, results show that surprise rewards are more effective than membership discount rewards for enhancing customer delight and satisfaction and attenuating customer frustration, particularly when the customer's cumulative satisfaction is low. These findings have important implications for the hospitality industry. Hospitality managers and marketers could use this information to design effective loyalty reward programs.     

对于劳动力市场的性别歧视的实证分析——以美国的2007年劳动力市场的数据为例

通过借鉴美国2007年美国劳动力市场的数据,对于劳动力市场中的性别歧视现象作了实证分析。考虑到了影响工资收入的职业类型、技术差异,劳动者偏好等影响因素对于劳动群里女性比例与该劳动群体里的工资收入进行了多元回归分析。该研究结果对于改善较不成熟的中国劳动力市场的就业问题具有一定的借鉴意义。     

风险投资在促进创新型中小企业成长中的作用

风险投资家不仅为创新型中小企业提供了股本支持,而且还运用自身丰富的管理经验、专业能力及社会网络,向创新企业家提供其所缺乏的管理服务。风险投资这一创新的投资方式,使其成为推动创新型中小企业发展的不可替代的力量。要发挥风险投资在推动创新型中小企业发展中的巨大作用,必须遵循风险投资交易的规律,一方面要大力发展我国的风险投资业,另一方面要增强创新型中小企业吸纳风险投资的能力。     

基于新农村建设的农村公共品供给模式探析

我国目前农村公共产品的供给模式不利于新农村建设对农村公共产品供给的需求,原因在于体制外的资金筹集方式、供给责任的缺失、政府职能的缺位、缺乏第三方参与的有效机制。应当明确各类农村公共产品供给主体,改变投入格局,创新筹资模式,变革供给体制,提高供给效率。     

Are Corporate Restructuring Events Driven by Common Factors? Implications for Takeover Prediction

Abstract:  The paper shows that variables commonly used in takeover prediction models also help to explain the likelihood of several other restructuring events, including divestitures, bankruptcies and significant employee layoffs. This finding helps to explain the larger misclassification errors in binomial takeover prediction models commonly used in prior research. The results show that modelling takeover prediction models in a binomial setting is likely to lead to misspecification in the parameter estimates and, further, result in erroneous conclusions about the determinants of takeover likelihood. The paper shows that controlling for other restructuring events by using a multinomial framework results in consistently lower misclassification errors in out-of-sample prediction tests, when compared to the benchmark of a typical binomial model.     

董事会特征与会计师事务所的选择——来自中国证券市场的经验证据

本文利用2002—2004年中国上市公司及其主审会计师事务所作为研究样本，检验董事会特征对公司选择会计师事务所类型的影响。在控制了上市公司的规模、行业、经营业绩和财务杠杆等因素的影响后，研究发现，设立了审计委员会的上市公司更加倾向于选择“国际四大”会计师事务所，同时证明了董事会受大股东控制对于选择“国际四大”所的概率具有显著影响。     

The theory of the characteristic agriculture＇s development

The development of characteristic agriculture is the important way to adjust the agricultural structure and increase the farmer＇s income, and improve agricultural competitiveness. Scientific understanding of the basic characteristic agricultural content and features and grasping its basic ideas of development is the fundamentality to guide the economic development of agriculture. Based on the research of other scholars as a reference to agricultural development and based on the actual in Henan characteristic agriculture, we attempt to summarize the feature of the theory of agricultural development which can provide reference for the practices of characteristic agriculture.     

农村劳动力流动“节约型”成本模式的构建

我国正处于工业化进程中，农村劳动力大量涌入城市，一方面解决了农村剩余劳动力问题，另一方面又加速我国现代化进程。但农村劳动力流动过程中所涉及的流动费用与流动成本问题，如果解决不好，会造成劳动力流动自然性与人为性损耗，并制约城乡经济发展，影响我国现代化进程。