Does mandatory food safety training and certification for restaurant employees improve inspection outcomes?

The purpose of this study was to explore the relationship between mandatory food safety training and certification and inspection results of chain restaurants and independent restaurants, using current food safety inspection results of food service establishments in Central Florida. More specifically, this study examines whether there is any statistically significant difference in the violation frequency among chain and independent restaurants. Reducing the risk of any foodborne illness is a critical strategy that industry stakeholders should pursue in an area dominated by tourism such as Orlando, Florida. A one-way ANOVA was used to determine the differences between the two types of restaurants. Findings indicate that there is significant difference between chain and independent restaurants for critical violations. No difference was found when comparing chain verses independent restaurants for non-critical violations.     

广东省独立董事制度现状评述

为了检验独立董事在我国的实施状况,本文仅以广东省上市公司为例,对独立董事占董事会的比例、独立董事年龄、学历、专业构成和独立董事薪酬状况进行分析,试图通过实证方法深入分析我国独立董事制度的实施现状,并提出完善意见。     

农事特别程序：解决农村民事纠纷的程序性贡献

随着经济的发展，我国农村民事纠纷也呈现大幅增长的趋势，农村纠纷解决机制成为亟待研究的问题。衣事特别程序整体上说是一种不同于一般民事诉讼的特殊程序，是一种根据农事纠纷的特点更加简单易行的程序。对农事特别程序与衣事法院进行深入研究，对于快速解决农村纠纷、实现民事程序的多元化以及实现社会主义法治都有着重要的意义。     

林权流转程序中的审批问题研究——以地方性法规、规章为对象

林权流转是林业产权确权后解决林地规模经营的必然举措。在林权流转中程序是保证林权流转规范运行的重要手段。林权流转程序包含审批、备案、森林资源评估、林权证的发放和变更登记等多项内容。文章以若干地方性法规和地方政府规章为研究对象,对其中的林权流转审批事项进行梳理,分析审批的性质和效力,提出规范林权流转程序的建议。     

Beyond convenience: the future for independent food and grocery retailers in the UK

The UK's independent food and grocery retail sector's competitive advantage of 'convenience' has been eroded in recent years as major retailers increase opening hours and develop their own convenience trading formats. As a result, large numbers of independent retailers are closing. A UK-wide survey was undertaken to identify other sources of competitive advantages, and the changes needed to stop or reverse the decline in this sector. Exploratory semi-structured interviews led to the development of a questionnaire on six major issues affecting the sector. 'Snowball' sampling, using industry partners, provided 142 respondents. The provision of a 'social shopping experience' emerged as a key competitive advantage that could be developed. Improving vertical and horizontal trading alliances, and the wider use of information technology, provided other options.     

贯彻科学发展观 提高独立学院党建工作

由于学校自身发展和培养合格人才的需要,加剧了独立学院党建工作的紧迫性。目前独立学院党建工作的问题表现为党组织职责不清、党建工作机制不顺畅等,因此独立学院党组织必须要以科学发展观为指导,统一思想,不断探索和完善党建工作机制,加强广大党员的教育管理。     

When Does an Inflation Target Yield the Second Best?

It is shown that an inflation target does not establish the second best if the central bank is independent and the government collects seigniorage revenues. To eliminate excessive inflation and ensure that stabilization is efficient, society should combine an optimal inflation target with a central bank that attaches less weight to inflation stabilization than the public does.     

山东半岛蓝色经济区新兴产业融资渠道及选择研究

本文首先对新兴产业融资渠道现状进行阐述，然后选择山东半岛蓝色经济区新兴产业上市公司的融资期限和融资结构进行分析，最后对山东半岛蓝色经济区新兴产业上市公司和山东省非新兴产业上市公司进行比较研究，发现山东半岛蓝色经济区新兴产业融资成本较低，融资结构相对合理，但其与非新兴产业相比没有显著性差异。     

Modeling International Travel Arrangements for Taiwanese Travelers: Potential Fits

Abstract

This paper presents a choice model of international travel arrangements for potential Taiwanese FIT (Foreign Independent Travel) travelers. Previous studies were based mostly on package vacations, with little attention given to FIT travelers. Recent years have indicated a transition toward FIT. Since this transition is likely to continue, it is important for travel and tourism organizations and for marketers to understand FIT individuals. This study distinguishes potential FIT travelers from non-FIT travelers, identifies variables useful in making this prediction, and provides recommendations to travel and tourism organizations of host countries. The findings indicate that Taiwanese FIT travelers are likely to be younger, male, highly educated, budget conscious, travel with a larger party size for purposes of meeting interesting and friendly local people, stay for longer periods of time, and have taken many trips in the last three years that in volved spending at least four nights away from home.     

独立审计、公司外部治理与真实经营业绩——来自中国上市公司的经验证据

独立审计是公司治理的重要外部机制,但考察独立审计治理功能影响公司真实经营业绩的文献还较少。从减少信息不对称、提升治理效率与决策能力角度,提出了一个独立审计的公司外部治理功能影响公司真实经营业绩的理论框架。选取事务所规模、审计收费和审计意见作为审计质量的替代变量,以我国2007年-2009年上市公司为样本,实证研究发现事务所规模及审计收费均与公司真实经营业绩正相关;审计意见对公司滞后一年的真实经营业绩没有影响,这可能与我国监管及诉讼制度不完善导致＂非标＂意见未给公司及其内部人带来显著成本有关。