中国旅游业发展的省区差异及变化

科学审视省区旅游业发展的差异,是实现中国旅游业科学发展的基本前提.文章通过选取国内旅游人数、入境旅游人数、国内旅游收入、旅游外汇收入、旅游总收入相当于GDP百分比、旅游业就业人数占社会总就业人数的百分比等表征旅游业发展水平的6大统计指标,运用多元统计分析方法,评估了中国2000年与2010年旅游化指数的省区差异,发现近10年来中国旅游业发展仍然呈现出显著的区域非均衡性,一些中西部后发优势的省区旅游化程度在明显上升.其中,区位与资源禀赋、经济发展水平、政府政策、基础设施、节庆事件等是导致各地旅游化程度差异及其变化的主导因素.     

基于个体差异的报童群体决策研究

通过实验研究群体决策和大五人格对报童订购的影响。研究表明大五人格中开放性维度能很好地预测个体和群体决策者的订购行为。在个体实验中，开放性越高的个体更不易产生锚定效应，其他四种人格特性与锚定偏差无显著关系；在群体实验中，群体的开放性得分均值、群体中高开放性成员所占的比例与锚定偏差呈负相关关系。通过比较两种实验结果，发现群体锚定倾向明显小于个体锚定倾向，而群体决策并没有优于个体决策。该研究结果对企业人员招聘、构建决策团队及降低决策偏差有一定参考价值。     

湘南湘北民歌差异研究

湘南、湘北民歌是湖南民歌中的重要部分,由于两地区分别位于湖南的南北两端,因此在湖南民歌中具有突出的代表意义。两地民歌中存在着一些重要的差异,而这些差异主要是由于两地在方言、民族结构和地理环境等方面的差异而造成的。     

Limit to improvement: Myth or reality?: Empirical analysis of historical improvement on three technologies influential in the evolution of civilization

The evolution of civilization appears to have primarily resulted from continuous improvement made possible by technological advances. A group of social evolutionists and economists have identified, among others, energy, transport, as well as information and communication to be the three most influential technologies. On the other hand, a number of eminent scholars have cited several forces, natural, physiological, technological, as well as environmental which can place a limit on on-going improvement.The purpose of this paper is to empirically explore the continuous improvement process as well as the limit placed on these three technologies. Using the framework of both connected and disconnected multiple technology S-curves and X-factor, historical improvement data on these three elements have been analyzed. The results of our analysis indicate that improvement in general has continued without limit mainly due to a series of emerging new technologies. These emerging technologies can be either connected or disconnected from the existing mature technologies. Our preliminary analysis shows that much of the past improvement comes from new technologies that on first serious application appear to be substantially superior from earlier technologies. In addition, enormous continuous improvement, which has accompanied both connected and disconnected new technologies appear to have played the critical role in sustaining the evolution of civilization. The paper discusses a number of policy implications and suggests topics for future research.     

Financial resource availability and corporate social responsibility expenditures in a sub‐Saharan economy: The institutional difference hypothesis

Studies done in developed economies have demonstrated a positive relationship between financial resource availability and CSR. Arguments that we term the Institutional Difference Hypothesis (IDH) drawn from the institutional literature, however, suggest that institutional differences between developed and developing economies are likely to result in different CSR implications. Integrating the logic of IDH with insights from slack resources theory, we argue that there exists a negative relationship between financial resource availability and CSR expenditures for firms in Ghana, a sub‐Saharan African emerging economy. We use lagged data from the Ghana Investment Promotion Centre and find that Return on Sales, Return on Equity, and Net Profitability were consistently associated with lower CSR expenditures. We highlight the implications of our findings for research and managers. Copyright © 2013 John Wiley & Sons, Ltd.     

文化差异视角下的英汉颜色词的联想

不同的民族由于地理、民俗、宗教及价值观念等方面的差异,在表达同一概念时,词汇被赋予了许多的联想意义。掌握汉英颜色词不同的文化联想意蕴,并且了解产生这些不同联想意义的原因不仅有利于提高英语学习水平,还能促进和加强中西文化之间的交流。     

The impact of minimum wages on employment of low‐wage workers

This study provides empirical evidence on the impact of a minimum wage increase on employment of workers in the formal sector who have wages below the minimum level in Vietnam. Using the difference‐in‐differences with propensity score matching and the Vietnam Household Living Standard Surveys of 2004 and 2006, the article finds that the minimum wage increase in 2005 reduced the proportion of workers having a formal sector job among low‐wage workers. Most workers who lost formal sector jobs became self‐employed.     

非货币性资产交换的税会差异及分析

非货币性资产交换按会计处理原则不同可分为具有商业实质的交换和不具有商业实质的交换。具有商业实质的交挟在税会处理上没有根本性差异，而不具有商业实质的交换在税会处理上存在根本性差异。税会处理差异的原因在于会计和税法的立法立场不同，而且这一差异不可协调。这种差异可以有效防止关联方企业利用非货币性交换调节利润。     

Local poverty reduction in Chile and Mexico: The role of food manufacturing growth

This paper analyzes the relationship between local poverty and food manufacturing growth in Chile and Mexico using propensity score matching, differences in differences and spatial econometrics methods. We focus on food manufacturing as a sector with a number of characteristics that make it potentially pro-poor, and whose incentives for spatial distribution may either strengthen or dampen its poverty reduction potential. The overall results indicate growth in food manufacturing employment contributes to local poverty reduction.     

关于公式C=Q/(U_1-U_2)的再讨论

本文通过论证得出两极板带不同电量时电容器的定义式和一般意义上电容器的定义式是相同的。