低水分活度的预包装食品中菌落总数复查的研究

为了探讨食品抽检中菌落总数指标复检的可能性,通过对水活度较低的预包装食品乳粉、营养米粉、燕麦片、膨化食品、蜂蜜进行菌落总数测定,对低水分活度预包装食品菌落总数指标的稳定性进行分析。结果表明,同一批次、同一储存条件的未开封预包装食品在不同保存周期内菌落总数在统计学上无显著差异,本研究结果可为低水分活度预包装菌落总数的复查可行性提供参考依据。     

Gender and Promotions: Evidence from Academic Economists in France*

The promotion system for French academic economists provides an interesting environment to examine the promotion gap between men and women. Promotions occur through national competitions for which we have information both on candidates and on those eligible to be candidates. Thus, we can examine the two stages of the process: application and success. Women are less likely to seek promotion, and this accounts for up to 76 percent of the promotion gap. Being a woman also reduces the probability of promotion conditional on applying, although the gender difference is not statistically significant. Our results highlight the importance of the decision to apply.     

IQ and Audit Quality: Do Smarter Auditors Deliver Better Audits?

This study examines the role of an individual auditor's cognitive ability in delivering high‐quality audits. Our results from analyzing archival data from Sweden show that audit partners' IQ scores obtained from psychological tests are positively associated with going‐concern audit reporting accuracy and audit fee premiums. We also find some, albeit weak, evidence that audit partners' IQ scores are negatively associated with the income‐increasing abnormal accruals of the client. These results suggest that, although audit services are standardized through various control mechanisms and audits are conducted by teams rather than by individual auditors, the cognitive ability of audit partners responsible for an audit remains important in delivering high‐quality audit services.     

An Initial Investigation of Integrating Innovation Diffusion Models for Drawing First‐time Visitors

Prior studies in the existing tourism literature have frequently emphasized the relatively expensive costs for drawing first‐time visitors. These studies, however, have largely failed to explain how to draw first‐time visitors to a destination. In other words, little was known regarding what destinations should do to attract first‐time visitors in an effective way. To provide more insights, this research investigated the impact of three diffusion models on attracting first‐time visitors. These models included an external influence model for impact of mass media, an internal influence model for impact of interpersonal communications, and a mixed model for impacts of both mass media and interpersonal communications. Assessing the model impact in a macroapproach for first‐time visitors to Hong Kong, empirical findings indicated that the mixed influence model provided the highest explanatory quality, with word‐of‐mouth being a dominant factor.     

The Influence of Confucianism on Women’s Leisure in Taiwan

Abstract

Confucian philosophy has traditionally had a considerable influence on many aspects of the lives of the Taiwanese people. It is therefore necessary to take this belief structure into account in order to explain Taiwanese women’s leisure perceptions and behaviours. The purpose of this study is to examine this issue. The factors that constrain women’s leisure in Taiwan are identified. These categories can be broadly termed economic, domestic, social, and cultural constraints     

旅华英国游客O→D旅游客流动力机制研究

文章在分析目前客源地→目的地旅游客流动力机制相关研究理论现状与不足的基础上,提出了＂推—拉—阻＂旅游动力机制。然后,在10个热点旅游城市采用100分制6点等距量表,以537份旅华英国游客有效问卷数据为依据,对旅华英国游客来我国城市旅游的旅游动力中的推力因子、拉力因子、阻力因子及其权重进行了研究。研究结果表明,旅华英国客流旅游动力中主要有8大推力因子、9大拉力因子和7大阻力因子,推力在促动力中占44%,拉力在促动力中占56%,阻力相当于促动力的39%。     

旅游小企业的创业机会识别研究——桂林阳朔西街案例

旅游小企业由于其生活方式动机而区别于其他行业企业,现有的创业机会识别模型的解释力度有待进一步验证.文章通过对阳朔西街36家旅游小企业创业者的半结构性访谈资料的质性编码,发现旅游小企业的创业机会识别经历了机会感知、识别和创造三个过程,机会评价贯穿于机会识别过程的始终.环境因素是旅游小企业创业机会识别的动力源泉,先前知识经验及社会网络的影响突出.创业动机不同,机会识别过程的考虑因素也有所不同.生活方式型创业者注重自身兴趣爱好及经验知识的运用,追求精神回报;维持生计型创业者属于市场追随者;商业型创业者注重投资回报率,会进行一定的分析考察.但是,旅游小企业创业者的机会识别过程并不是一个简单的线性过程,它更大程度上是基于创业者个人及亲戚朋友的知识经验进行的思想分析.     

旅游管理专业毕业设计实践探索——以大连民族学院经济管理系为例

21世纪是教育创新的世纪 ,毕业设计是管理学专业的学生为了适应市场发展对人才的需求 ,参照理工科院校的毕业设计思路 ,针对旅游管理专业的特点提出的创新式实践教学活动。本文分析了毕业设计的意义与作用 ,启动毕业设计的动因 ;提出了毕业设计的内涵和思路 ,总结了毕业设计这一模式的实际效果     

基于经济社会环境和谐发展的旅游学科核心体系的思考

旅游学科发展至今,国际和国内旅游学基础理论方面的研究都已取得一定的成果,但公认的学科核心体系尚未建立起来。目前的研究存在着明显的经济导向色彩,忽视了环境和社会方面的研究,其片面性已经在实践中得到了证实。旅游学科体系框架的构建需要将环境、社会问题纳入框架的核心。本文试图通过对现有理论的审视,基于经济社会环境的和谐发展,从发生学、系统观视角来讨论旅游学的核心,尝试建立旅游学科的框架体系。从发生学角度看,旅游的核心是旅游活动,其中,既包括旅游者活动,也包括旅游供给方的各项活动,可将其归纳为旅游经济系统、旅游环境系统和旅游社会系统。与此对应,以旅游活动为核心的旅游学科体系也应该以旅游经济学、旅游环境学和旅游社会学三者并重的方式进行探讨和研究,不仅应考虑旅游产生的各种经济现象、社会关系和环境影响,也应考虑把其作为社会大系统中的一个子系统研究对其他子系统的影响。     

板体地基稳定和高真空击密技术在曹妃甸工业区吹填砂路基处理中的应用比较

板体地基稳定和高真空击密技术是改善地基土质应力和承载力的新型方法,文章通过对曹妃甸工业区吹填砂路基进行处理的工程实例,对此2种处理方法的适用范围、处理效果进行了应用比较。