The antecedents of memorable tourism experiences: The development of a scale to measure the destination attributes associated with memorable experiences

Providing visitors with memorable tourism experiences (MTEs) is important for achieving success in the highly competitive tourism marketplace. To support destination managers, this paper developed a scale instrument that conceptualizes the attributes of destinations associated with MTEs. Following a rigorous scale development procedure, this study identified a 10-dimensional construct that affects MTEs. The data support this dimensional structure of the attributes of destinations affecting MTEs and the internal consistency and the validity (i.e., content, construct, convergent, and discriminant) of the scale. The theoretical and managerial implications of the study's results are discussed.     

大学数学素质拓展课程的教学实践

本文结合昆明理工大学实际,探讨了在新的时代要求下为高校非数学专业学生开设数学拓展课程的必要性,并提出了相关的理论依据。同时,本文在已开设拓展课程的基础上总结了取得的成绩和存在的不足,为今后课程设置及教学的进一步完善提出了相关建议。     

信息化环境下物资需求计划管理内部控制问题研究

完善和创新信息化环境下物资需求计划管理内部控制体系已成为企业成功的重要关键,具有现实的经济意义。     

高职院校环境监测实践教学改革探索

本文分析了高职院校环境监测实践教学中存在的问题,从实践参与教学模式、实践教学方法及考核、评价方式等方面进行了一系列的探索和尝试。     

高职院校学生实践能力评测系统的设计与实现

以高职院校学生实践能力评测为研究对象,提出由学校、企业和社会共同构建的评测指标体系,阐述评测方法,使用数据库和面向对象开发技术,介绍系统设计和实施的主要步骤,并针对系统应用中存在的问题提出改进意见.     

Accounting practice,fiscal decentralization and corruption

In prior studies, accounting and decentralization corruption solutions have so far been analysed in isolation. In this article, we connect these two strands of literature on corruption. Understanding this connection is important because weak financial accounting and reporting systems can inhibit monitoring incentives and thus reduce decentralization benefits in countering corruption. We argue that the effectiveness of decentralization as an anti-corruption barrier is complemented by the quality of the accounting practice in a country. Using multiple sources of data, we find that decentralization has a positive and increasing effect on reducing corruption among countries with a high-quality accounting practice. In contrast, decentralization has a negative and decreasing effect on reducing corruption among countries with weak-quality accounting practices. These findings are robust to alternative measures of accounting, decentralization and corruption and to endogeneity tests. Our findings demonstrate the crucial information role of accounting in enhancing decentralization monitoring mechanisms and in thereby reducing corruption.     

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.     

人力资源管理与组织绩效关系的实践——国外四大理论的阐释

通过对国际经典文献的梳理和分析，从如何建立对人的管理与组织绩效间的有效联系入手，分别从起源、代表性、重大贡献和主要局限性等角度对研究人力资源管理与组织绩效关系的主要实践方法——最佳实践法、权变法、结构形态法和资源论展开讨论，发现近三十年来，人力资源管理实践方法的研究几乎都围绕着上述这些主流理论展开，推动了上述理论的形成与发展，形成了不同但具有包容性的学说体系。     

Understanding the impacts of ‘Grain for Green’ land management practice on land greening dynamics over the Loess Plateau of China

Land greening in China is regarded as contributing a great deal to greening of the Earth. The phenomenon is mainly attributed to climate change, arising atmospheric CO₂ and ‘Grain for Green’ (GFG) land management policies. However, limited knowledge is known how much land greening is from contributions of the GFG practice. Therefore, the study took the typical region of the GFG practice, the Loess Plateau, as the study area, and used 1982–2015 satellite-observed GIMMS3g normalized difference vegetation index (NDVI) data, ERA-Interim climatic variables (precipitation, temperature and solar radiation) and atmospheric CO₂ concentration data with the help of a developed TPRC-based NDVI model to derive GFG-induced NDVI after 1999. Furthermore, this study tracked the spatial-temporal dynamics of GFG-induced NDVI and assessed contributions of the GFG practice to regional vegetation changes. Results showed that satellite-observed NDVI and TPRC-based NDVI both exhibited an increasing spatial pattern from the northwestern to southeastern Loess Plateau, but their greening trends were separately 0.0022 and 0.0009 per year in 1982–2015 (p < 0.05). Note that the satellite-observed greening trend was much steeper with a slope of 0.0056 per year after 2006 (p < 0.05). The subsequent analyses documented that GFG-induced land greening were largely responsible for the steep trend. In space, evident greening patterns began to be observed in the central Loess Plateau from 2006 to 2008, afterwards expanded towards eastern and southwestern Loess Plateau. In 2011–2015, the increase magnitude of GFG-induced land greening in the Loess Plateau averagely accounted for 8.5 % in comparison to estimated TPRC-based NDVI, but in six natural zones were various, ranging from 3.2%–15.7%. In some regions of central Loess Plateau, GFG-induced NDVI contributed even more than 20 % to vegetation increase. This study highlights that land use management contributes more to land greening dynamics over the Loess Plateau compared to climate change and arising atmospheric CO₂ concentration. These findings likely provide some valuable information for curbing or enhancing specific-location vegetation changes in future regional land management and planning.