境外残障旅游与无障碍旅游研究进展与启示

文章围绕残障与旅游、残障旅游市场需求、残障旅游市场供给和无障碍旅游4大研究主题8个研究细类,梳理残障旅游境外研究状况。境外研究总体态势是以残障群体旅游需求为研究重点,围绕残障群体的旅游特点、动机、需求、偏好、决策、体验和出行障碍作诸多有益探索;同时基于残障群体的旅游需求特性,从旅行社、航空运输、住宿、景区4大旅游产业角度,针对性研究解决残障人群出行和旅游参与障碍、提供合理旅游产品和服务的思路和方法。文章最后评述了境外研究的思路、方法与不足,并从研究方法、研究团队构成和近期可以开展的研究领域对国内学者提出建议。     

A review of empirical research on interorganizational relations in tourism

During the last few decades, a growing body of literature has been produced on various aspects of interorganizational relations (IOR) in tourism. This paper provides a review of that literature. The findings are based on a review of 269 empirical papers published in 37 tourism journals between 1989 and the first quarter of 2017. The review identifies six main research themes relating to relationship formation, structure and activities, governance, maintenance, outcomes, and evolution. Based on the insights from this review, an organizing framework for research on IOR in tourism is developed and four opportunities for advancing research on IOR in tourism are proposed relating to the pursuit of causal inference, supply networks as a unit of analysis, quantifying outcomes of IOR in tourism, and addressing marginalized topics.     

农业农村双创工作的成效机制研究

[目的]近年来,创新创业的热潮大力兴起,如何对农民双创工作的成效机制进行研究,成为文章研究的重点。通过对农民双创工作中的创业者特征、创业者关系、政策适应与农业农村双创收益机理的研究,找出创业企业绩效演变机理。[方法]收集2017年2—5月重庆24个地区1 855位农民的调查问卷,采用专家评价法对双创收益、创业培训、创业者社会关系和创业政策适应的测量项目进行因子分析。[结果]对农民双创收益的影响因素进行分析讨论,得出学历水平、创业动机、创业风险意识、创业经营模式以及创业培训均对双创收益的提升有促进作用;创业者特征回归分析中R~2值由0.22提升为0.32,ΔR~2的值为0.34,说明自变量对因变量有预测作用;创业者特征对双创收益值为0.329,说明创业者的特征越高,其创业的绩效就越高;创业政策回归分析中R~2值由0.12增加到0.22,ΔR~2的值为0.14,说明自变量对模型有预测能力,且政策越全面有效,对农民的双创收益提升效果越好;创业者社会关系回归分析中R~2值由0.098提升为0.175,ΔR~2由0.175增长为0.433,说明创业者的社会关系越好,农民的双创收益越高。[结论]研究结果说明农业农村双创工作中创业者特征、创业者社会关系以及政策适应可提升创新创业机制的完善,提升双创收益。     

Forecast quality improvement with Action Research: A success story at PharmaCo

There is a gap in the forecasting research surrounding the theory of integrating and improving forecasting in practice. The number of academically affiliated consultancies and knowledge transfer projects that there are around, due to a need for improvements in forecast quality, would suggest that many interventions and actions are taking place. However, the problems that surround practitioner understanding, learning and usage are rarely documented. This article takes the first step toward trying to rectify this situation by using the specific case study of a fully engaged company. A successful action research intervention in the Production Planning and Control work unit improved the use and understanding of the forecast function, contributing to substantial savings, enhanced communication and improved working practices.     

Threats to the Validity of Logistics and Supply Chain Management Research

To increase the relevance of logistics and supply chain academic research, this paper recommends the development and testing of middle‐range theory and practice‐level theory. Yet, there are a number of research issues that arise when academic researchers test middle‐range and practice‐level theory, both in measuring constructs and in testing theoretical relationships between constructs. Concerning the measurement of constructs, this paper recommends that academic researchers pay more attention to content validity and undertake rigorous processes to ensure content validity. In addition, academic researchers need to more explicitly define constructs as either reflective or formative. If the construct is defined as formative, then the traditional statistical approaches to validate these measurement scales are not recommended. The appropriate use of employing single‐item measures for concrete constructs is discussed. In regard to conducting hypothesis tests, research issues associated with multicollinearity and omitted variable bias are discussed. Relative weight analysis is ideal for testing theoretical models and research hypotheses when survey data are obtained, multicollinearity is present, and there are a large number of independent variables predicting a dependent variable. Thus, relative weight analysis is ideal for testing research hypotheses in logistics and supply chain management.     

Research collaboration model in academic social networks

ABSTRACT

This paper proposes a hybrid collaboration recommendation method that accounts for research similarities and the previous research cooperation network. Research cooperation is measured by combining the collaboration time and the number of co-authors who already collaborated with at least one scientist. Research similarity is based on authors’ previous publications and academic events they attended. A weighted directed graph is built to discover new collaborators by using direct and indirect connections between scientists. Moreover, a consensus-based system is built to integrate bibliography data from different sources. The experimental results show that our method improves the recommendation performances over other methods.     

Is it U.S. GAAP or IFRS? Understanding how R&D costs affect ratio analysis

While financial reporting standards under U.S. GAAP and IFRS are fundamentally similar, differences do exist that may affect our analysis of company financial statements. This is particularly true when comparing a U.S. company following U.S. GAAP to a firm that uses IFRS. To illustrate, we compare research and development (R&D) accounting methods under both sets of standards and illustrate how they affect the analysis of financial results of firms in a specific industry—automotive manufacturers. Our results provide insight into settings in which differences in R&D accounting may have the greatest impact on financial analysis.     

Firm performance and corporate finance in New Zealand

Low productivity growth in New Zealand has been a paradox. We study New Zealand firms’ profitability, in terms of profit margin and return on assets (ROA), from the viewpoints of productivity enablers using firm-level panel data. We find that tangible fixed investment and a research and development (R&D) tax incentive are associated with higher profitability performance. In addition, the firm size is found to be a key determinant of profit margin. By contrast, we do not find any evidence that intangible investment can improve the profitability. The global financial crisis has not changed the leverage effect on ROA in New Zealand, while the impact of R&D became more prominent after the crisis.     

国内外健康旅游研究述评

基于叙述性文献综述法梳理国内外健康旅游的研究脉络,研究发现国内外对于健康旅游的研究内容和方法具有较大差异。国内健康旅游的研究仍处于起步阶段,研究内容集中于资源开发、产业现状及发展对策等方面,研究中多采用定性研究的方法。国外对于健康旅游的研究范围则从单一类型的水疗旅游逐渐向医疗旅游、保健旅游、旅游动机等细分领域拓展,研究方法的选择更加多元,定性、定量以及定性和定量相结合的方法均具有相当的比例。希望通过对国内外健康旅游研究差异的分析,找到国内在该领域研究的不足,为国内未来在健康旅游领域的研究和健康旅游产业的发展提供思路和指导。     

荷兰食品产业与创新概述

从食品产业来讲,荷兰是一个强国,在全球享有很高声誉,而产学研协同创新是荷兰食品产业取得成功的关键。本文对荷兰食品产业及发展方向、主要食品研发机构和企业,以及"食品谷"等做了简要介绍,以加深对荷兰食品产业的了解,推动中荷在食品领域的合作。