Public service quality and customer satisfaction: exploring the attributes of service quality in the public sector

Beyond the existing SERVQUAL-based research, the authors develop an alternative model of public service quality. The various sources of public service quality are explored and a new classification scheme formulated by using critical incidents technique. Four main qualities of public service are identified: process quality, outcome quality, design quality, and relationship quality. The findings suggest that the critical attributes of public service quality for customer satisfaction differ according to the types of customers in the public sector. Final customers (beneficiaries) give priority to the process and outcome qualities, whereas intermediary customers (social workers) have high regard for the design and relationship qualities.     

Using fuzzy analytic hierarchy process to evaluate service performance of a travel intermediary

This study applies a fuzzy analytic hierarchy process (AHP) to evaluate service performance of a foreign travel intermediary (destination tour operator, DTO) through the host travel agency's vision. Service performance is a composite of various attributes, including many intangible attributes difficult to measure. Therefore, the present research adopts an AHP method and further integrates a fuzzy set theory into the service performance measurement to overcome the problem. This work collected evaluation criteria from 36 senior travel managers’ opinions, using the critical incident technique, and 56 general managers from different travel agencies to weight and rank the overall criteria by applying fuzzy AHP. Research results could help DTOs increase service performance and quality, and provide Asian travel agencies with objective standards to evaluate the most suitable business cooperators.     

Quality Selection Criteria of Travel Intermediaries

ABSTRACT

The study explores the selection criteria conducted by travel agencies, evaluating travel intermediaries (destination tour operator) founded on the visionary perspectives of product managers and front-line employees (tour leaders) of Taiwanese travel agencies. Statistically, data accumulated from the 36 product managers and 36 tour leaders by the critical incident technique indicates that local coaches, drivers, and local guides are monumental on group package tour (GPT) service sectors. Meanwhile, another critical issue being scrutinized is the selection scenarios, as to which prices are exponentially executed by product managers, whereas tour leaders tend to be destination tour operator qualities-oriented fundamentally. In order to enhance the destination tour operator service qualities, the research conducts relatively objective selection criteria in selecting the well-qualified and appropriate travel intermediaries as commissioners on the cutting edge travel agencies domain. More substantially, the revealed scenarios of destination tour operators supply the populously rivalous market, China, a relatively credential reference on selecting the well-suited Travel Intermediaries.     

台湾地区所得税制度及其启示

本文对中国台湾地区所得税制度的演进、发展及立法政策精神进行了深入的理论分析,从税收一体化的角度对未来中国大陆地区所得税改革进行了展望,并提出了切实的政策建议。     

对全国计算机等级考试的几点思考

本文通过对全国计算机等级考试的思考,凸现了全国计算机等级考试在对象定位、考试内容和考试形式三个方面存在的问题,并提出了改进的建议。     

Comparing Professions in UK and German-Speaking Management Accounting

This paper studies professional education in management accounting and the ways in which management accounting professions establish jurisdictional claims about management accounting work in the UK and German-speaking countries, respectively. We adopt a comparative approach drawing on the framework of systems of professions and the distinction between public, legal and workplace jurisdiction [Abbott, A. (1988 Abbott, A. (1988). The system of professions: An essay on the division of expert labor. Chicago, IL: University of Chicago Press.[Crossref] , [Google Scholar]). The system of professions: An essay on the division of expert labor. Chicago, IL: University of Chicago Press]. Our findings highlight some notable differences between the UK and German-speaking countries with respect to professional management accounting education, the jurisdictional claims that the professions make as well as the establishment and history of professional institutes for management accounting. Based on this analysis, the paper identifies a dilemma or at least a challenge for policy-makers with respect to balancing the need for a context-dependent model of professional education with a need for comparability and convergence.     

服务接触中游客间互动行为研究——基于关键事件技术的方法

顾客间互动现象广泛存在于服务接触当中,但顾客间互动的研究十分有限。文章使用关键事件技术的方法对我国游客在服务接触中的互动行为进行了分类,将游客间互动行为分为5大类：基本礼仪、旅游规范、语言沟通、帮助行为和其他,又细分为20个二级子类。研究发现,不同类别的事件会给游客的服务体验带来完全不同的感受;负面互动令游客印象更深;不同的游客群体对互动行为满意的评价不存在显著差异。     

世界性公司所得税改革趋势及对我国的启示

本文详细探讨了当前世界各国公司所得税改革的特点与趋势:各国一般公司所得税综合税率表现出了明显的下降趋势,这一下降趋势将会继续保持下去,下降的结果使得世界各国公司所得税税率在一个较低的水平上达到基本趋同;降低税率与拓宽税基往往是同步进行的,很多国家在拓宽税基的同时,又加强了对科技创新的税收优惠力度;为消除对股息的经济性双重征税,发达国家加快了公司所得税和个人所得税一体化的步伐。本文认为,世界性所得税改革的趋势是我国进行内外资企业所得税法合并改革必须参考的国际背景,在此背景下,综合考虑我国经济发展、财政能力和税收制度的现状,方能建立一个简单、公平和富有竞争力的企业所得税制。     

Influencing factors and formation process of cultural inheritance-based innovation at heritage tourism destinations

Cultural inheritance-based innovation (CIBI) is based on paradoxical phenomena and its development clarifies conflicts between cultural inheritance and innovative development at heritage tourism destinations (HTDs). This study uses innovation systems theory and qualitative methods to explore the influencing factors and formation process of CIBI. Our findings demonstrate that CIBI is influenced by multilevel factors of the environment, government, enterprises and public, encompassing basic innovation management conditions and sociocultural constraints. Moreover, CIBI is a process that counterbalances the paradoxical elements of cultural inheritance and innovation through innovation system support. This study deepens the understanding of the paradoxical relationship between heritage conservation and innovation. By incorporating cultural inheritance constraints, it extends the framework of factors influencing cultural innovation at tourism destinations (TDs) and enriches related process research. Additionally, our results provide insights into the paradoxical management and synergistic promotion of cultural inheritance and innovation at HTDs.