Niche tourism attributes scale: a case of storm chasing

In spite of the rapid and large growth of niche tourism, and the proliferation of tour operators catering to such markets, limited information is available on the measurement of tour operator attributes that are critical to maximise the experience and needs of their tourists. Thus, a study was conducted to comprehensively evaluate different operational attributes of small storm-chasing tour operators. Findings reveal high internal reliability and utility for this niche market; additional testing is suggested to evaluate such scale among other small niche tourism operators.     

对加快发展少数民族经济重要性的认识

加快发展少数民族经济是党和国家的一项重要政策,中国少数民族地区经济文化发展相对落后。少数民族经济在中国国民经济中占有重要地位,少数民族地区在国防建设中具有重要的战略地位等原因,体现了加快发展少数民族经济的重要性。另外,加快发展少数民族经济还具有重要而深远的意义。     

高职英语听说微技能训练

英语的听、说在英语学习中是最关键的两个部分,类似电脑中的输入和输出。语言最重要的功能就是交际而交际主要是通过听说实现的。英语作为一门语言学科听说能力十分重要。现今大多数学生注重笔试而听力和口语能力相对较差无法达到交际目的。为了改变这种现状在英语教学过程中就需要搞好英语听说课程的设计来培养学生英语听说能力。     

Impacts of health and environmental consciousness on young female consumers' attitude towards and purchase of natural beauty products

This study investigated young female consumers' beauty product shopping behavioural patterns, their perceived importance of product attributes, and their attitude towards and purchase of natural beauty products. This study also examines whether consumers' product attitudes and shopping behaviours are influenced by their health and environmental consciousness. Data were collected from a convenience sample of 210 female college students enrolled at a south‐eastern university in the US. In order to examine the impacts of both health and environmental consciousness on other selected variables, the respondents were divided into four groups based on their scores on the two variables, and a series of analysis of variance were conducted to compare characteristics of the four groups. The results showed that health and environmental consciousness significantly influenced the importance placed on beauty product attributes. Additionally, those with a high level of both health and environmental consciousness were significantly more positive in their evaluations than those with low scores on both variables in their perceptions of natural beauty products. Those with low scores on both variables were significantly less willing than the other groups to pay more for natural beauty products. Analysis of variance results also indicated that the two groups with a high level of environmental consciousness purchased natural beauty products more frequently than those with a low level of health and environmental consciousness, indicating a relatively stronger impact of environmental consciousness than health consciousness on frequency of natural beauty product purchases. Health and environmental consciousness were both significantly related to a respondent's perceived level of knowledge of beauty products and ability to distinguish natural from conventional beauty products.     

Assessing satisfaction with core and secondary attributes

This research assesses visitor satisfaction with the core and secondary attributes of a tourist destination, using two conventional methods, stated and derived importance. The article shows the importance of core attributes are recoverable equally well, regardless of the method. Importance of secondary attributes, however, vary depending on the estimation method. This difference is systematic. Researchers should use derived methods for assessing satisfaction with secondary attributes. The data are from surveys from visitors to Latin America.     

重要客户损害了审计独立性吗?——来自中国证券市场的经验证据

审计独立性的经济理论认为审计师牺牲独立性的动机与客户的重要性有关。本文选取了2001—2002年间1297家收到标准无保留意见的上市公司为研究样本,使用审计师是否从事了审计意见购买行为作为审计独立性的衡量指标,考察了重要客户与审计独立性之间的关系。研究发现,重要客户的确对审计独立性造成了损害,而当审计师预期到其丧失独立性的行为在事后被发现的可能性较大时,审计独立性受到损害的可能性较小。     

基于VaR模型的商业银行体系系统性风险研究

本文以中国2016年之前上市商业银行作为中国银行业的代表,测算银行业系统性 风险VaR。整体来讲,我国银行业系统性风险较低,但VaR在2015年较高。虽如此,我国银行业资本持有量能够抵御银行体系的系统性风险。在系统性风险VaR贡献度方面,本文实证分析表明,在样本期间内,浦发银行、中国银行、农业银行、交通银行贡献度较高。银行体系系统 性风险VaR受GDP增长率和沪深300指数收益率的显著影响。     

基于经济资本管理的贷款系统性风险防范研究

在系统性风险防范的视角下,本文对经济资本管理的基本方法进行了重新梳理,发现现行的经济资本管理会导致亲周期效应问题,削弱其防范系统性风险的能力。为此,要在系统性风险防范目标下改进经济资本计量方法,以科学的系统性风险预测为基础确定经济资本限额,优化经济资本在行业和地区层面的分配,以及通过贷款集中度管理追求风险分散最大化,从而实现对系统性风险的有效防范。     

谈计划生育档案管理存在的问题及对策

计生档案管理作为计生部门的基础性工作,是国家档案事业的组成部分,也是计划生育的基础材料。就目前来看,我国计生部门以及医院在计生档案管理上还存在很多问题,如认识不足、管理不到位等,这要求相关单位、部门做好计生档案的管理工作,提高自身的管理意识,采用先进的管理方式,提高档案管理有效性。论文就当下我国计生档案管理中存在的问题展开合理的分析,并提出建设性的解决对策,促进我国人口健康事业的全面发展。     

浅谈内部审计沟通问题

沟通是人与人之间互相传递信息的过程,可以满足彼此信息的需要。良好的沟通能够有效提高工作水平并改善工作质量,能够使团队合作更加融洽。当然,在内部审计工作中,沟通的重要性和必要性也毋庸置疑。沟通在工作中可以起到枢纽的作用,将彼此的想法不断融合、不断进步。本文主要分析了在内部审计工作中沟通的重要性、沟通存在的问题以及相关问题的解决策略,以供日后研究内部审计沟通问题时参考。