A comparison of graduating seniors who receive job offers and those who do not according to hospitality recruiters’ selection criteria

This study used an exploratory mixed methods approach to identify the characteristics possessed by hospitality graduating seniors who receive job offers. Quantitative analyses reveal that: (a) seniors who receive job offers are different from those who do not in relevant work/internship experience, perceived person-organization and person-job fit, leadership/career preparedness, professionalism, and interview behaviors and (b) student characteristics have various effects on recruiters’ hiring decisions in different hospitality segments. Suggestions are provided to help students better prepare for a hospitality career and hospitality programs better educate students for employments. Future research is advocated to address the limitations.     

Solitude Versus Access: A Study of Tradeoffs in Outdoor Recreation Using Indifference Curve Analysis

Tradeoffs are an inherent part of many of the decisions faced by outdoor recreation visitors and managers. For example, decisions concerning the social carrying capacity of popular attraction sites involve potential tradeoffs between limiting visitor use to ensure a high quality experience and allowing high levels of visitor use to ensure that large numbers of visitors retain access to park and outdoor recreation resources. This study uses indifference curve analysis to evaluate the tradeoffs that visitors prefer to make between solitude and access at Delicate Arch, Arches National Park. Study findings facilitate more informed judgments by Arches National Park managers regarding appropriate recreation opportunities at Delicate Arch. Specifically, this research quantifies the tradeoff preferences of visitors to Delicate Arch and provides a theoretically and empirically informed basis for establishing a social carrying capacity for this site.     

中国与西欧的文化对比和差异

由于中国与西欧的地理环境、历史背景、发展历程以及其他因素的不同,使西欧文化与中国传统文化有着截然不同的特点及基本精神。中国传统文化重道轻器、重人治而轻法治,讲究天人合一,善于辩证思维,艺术精神主宰科学精神。反观西欧文化,则重器轻道、重法治而轻人治,讲究征服自然,善于逻辑思维,科学精神主宰艺术精神。     

浅谈新旧会计准则下投资核算的对比

为达到与国际会计趋同的目的,财务上对会计准则进行了修订。2006年财政部颁布了新企业会计准则,与旧准则相比,新准则变化很大,为此。必须根据新准则重新设计会计科目和财务核算办法。进而满足各方面的需求。     

伦敦和上海百货业的经营理念及赢利模式的比较

本文通过英国伦敦著名的连锁百货DEBENHAMS和上海友谊股份百货业的对比，深入剖析了双方所存在的差异，包括：经营理念，赢利模式，资源整合和技术水平等方面，展望上海百货业的未来。     

新疆地区城镇就业状况综合比较

本文根据新疆维吾尔族自治区统计局、劳动保障厅提供的数据,运用多元统计中的主成分分析法,对新疆地区城镇的就业状况进行综合比较,以期从不同的侧面和角度比较客观地揭示各地区城镇的就业状况,找出改善城镇就业状况的关键因素。     

比较优势理论发展的文献综述

自比较优势理论创立以来,该理论一直都是指导国际贸易活动的准则、国际贸易理论的基石。然而面对新的经济形势时,比较优势理论也不断经受着其反对者理论和经验验证上的挑战。在其追随者们不懈地努力下,比较优势理论不断取得新的进展,使得即使在贸易理论辈出的今天它依然在国际贸易中保持着其毫无争议的主流地位。本文就比较优势理论的发展过程进行简单的梳理,勾勒了比较优势理论演进的大概脉络,最后简要讨论比较优势理论发展的实践意义。     

M-competition — A closer look at NAIVE2 and median APE : A note

Two observations regarding the M-Competition are presented. First, the seasonal indices that were used in the NAIVE2 method were not calculated using the exact procedures that were defined in the M-Competition paper. Second the median absolute percentage error comparative measure was not computed as one might expect it to have been and was not documented as such. The resolution of these matters might enhance the usefulness of the M-Competition study.     

Examination of U.S.-based Japanese subsidiaries: Evidence of the transfer of the Japanese strategic cost management

As a result of global competition, many Japanese companies are now operating in the United States. This article presents a survey of the management accounting methods employed by U.S.-based Japanese manufacturers and documents evidence about the current direction of accounting practices that are being transferred from Japan to the U.S. work environment. The results of the study show that most of the U.S.-based Japanese firms are similar to Japanese domestic firms in their use of management accounting methods of target costing and value engineering, variable costing, and strategic adaptation of traditional methods such as standard costing and budgeting. It is also evident that U.S.-based Japanese affiliates may be influenced by U.S. practices, as shown by significant usage of activity-based costing and internal rate of return for evaluating capital investment projects. This article is an important part of a continuing effort to study the development of management accounting among foreign-owned subsidiaries in the U.S., helping them to meet the challenges of global competition. Additionally, expanding this line of research on foreign subsidiaries that apply world class management accounting practices in other countries may assist U.S. multinational firms in their overseas subsidiaries' operations. Two limitations of this study and, thus, suggestions for future research are identified. First, the data on U.S.-based Japanese affiliates were collected for one point in time. Second, this study did not match each U.S.-based Japanese affiliate with its parent in Japan.     

进出口政策性金融机构法的国际比较

各国进出口政策性金融机构的名称、宗旨、业务范围以及资金来源等等方面存在差异之处,也具有相同特征。从发达国家的普遍情况以及其它发展中国家和转型国家的发展趋势来看,制定针对进出口政策性金融机构的独立法律是保证中国进出口政策性金融机构健康运转、提高中国对外经济贸易事业国际竞争实力的必然选择。