山西古建筑的旅游价值与开发前景

古建筑是山西历史文物古迹巾最重要的组成部分.也是山西旅游资源的最大优势.从旅游学的角度对山西古建筑资源特点及其价值优势进行总体概括,剖析了古建筑旅游资源开发中所存在的问题,探讨了山西古建筑旅游的发展模式,以期更好的实现山西古建筑的旅游价值.     

Women and food aid: a developmental perspective

The unique aspect of food aid projects is that food, rather than money, is used for achieving developmental objectives. As food is usually controlled by women, they benefit most from considering it to be of economic value. Poor women seem to be short of resources--time and money--which can be supplemented by food aid. Through its income-transfer effect, food aid can enable women to work fewer hours/day and thus have more discretionary time. It can also provide, directly or indirectly, the cash necessary for women to use skills they already possess to set themselves up in small businesses. Food aid projects achieve their developmental objectives through: the nutritional content of the distributed commodity; the income transfer effect; cooperatives or associations; specific activities associated with the project; community improvement aspects resulting from the project; and provision of budgetary support to release resources for additional developmental activities. There are a number of ways through which food aid exerts its effect on women from a developmental perspective. Consumption of the food aid commodity provides women with an improved diet. Food aid as an income transfer can enable women to have more discretionary time. Providing women with opportunities for income-generating activities is an important aspect of development. Women's cooperatives or associations funded by food aid commodities can provide women with income. Current food aid projects, if properly planned, can be beneficial to women without the incorporation of specific activities or skills training. One way that food aid helps women gain more time is by freeing them from wage employment. Another way is to use the income transfer for the purchasing of consumer goods that reduce their labor.     

New Product Development For Service Companies

It is well known that services differ from manufactured goods in a number of significant ways. Services are largely intangible, produced and consumed simultaneously, heterogeneous and perishable. These differences can lead to changes in service management. Christopher J. Easingwood has investigated how new products development practices in service organizations may reflect these differences. He has profiled practices found in a sample of service companies in the United Kingdom on topics ranging from idea generation to post-launch assessment, together with the strategic role and organizational location of new products. A number of special characteristics of the new product activity in services companies are identified. For instance, the number of new product introductions may be restricted due to customer and staff confusion when faced with a proliferation of service products. Test markets are used primarily to ensure the proper functioning of the service rather than to provide a base for a national sales projection. These and other characteristics appear to be appropriate adaptations to the special features of services. They are part of a pattern that shows some of the ways that service companies have adapted the new product development process to meet unique problems in the service environment.     

Joint oligopsony-oligopoly in the U.S. leaf tobacco market, 1924–39

The leaf tobacco marketplace is highly organized. Prior to 1940, the few large tobacco companies controlled that organization explicitly. The question is whether this organization set oligopsonistic leaf prices or minimized production and transaction costs. A model of joint oligopsonyoligopoly shows that pricing of cigarettes and leaf tobacco was unified: oligopolistic cigarette pricing was sufficient to curtail both cigarette production and leaf purchases. The companies could just bid in the market for the leaf necessary for that cigarette production rate.Prima facie, the organization was not for oligopsony coordination. The implied econometric model of pricing fits observed behavior well.Malcolm Boyd, Dennis Carlton, John Garen, Stephen Karlson, Li Way Lee, An-loh Lin, Robert Miller, Stephen Spurr and the referee have given me thoughtful, perceptive and useful comments. I am pleased to acknowledge their involvement without implicating them in whatever errors remain.     

Organization size, budget cycle, and budget related influence in city governments: An empirical study

This paper explores the relationship between budgeting and perceived power in city government organizations. Data are reported from a survey of perceived budget influence in six city governments in Texas. The findings suggest that perceived influence varies by stage of budget cycle, city size, level of hierarchy, department function, and vertical vs horizontal direction of influence. For example, during budget formulation city managers were perceived as having the most vertical power. During budget implemetation, there was a perceived increase in department head vertical power and a decrease in city council power. Perceptions of horizontal power suggested that budget departments generally had greater perceived influence than operating departments for budget formulation, but not for budget implementation. The findings are used to develop a strategic contingencies model of budget-related power, and to suggest some research steps for testing the proposed model.     

Experimental evidence on the relationship between class meeting time compression and accounting student performance, evaluations and drop-out experience

The present paper contains experimental results concerning the effect of class meeting time compression on accounting student performance (as measured by final course grades), evaluations (of the course, the instructor, accounting as a discipline, etc.), and drop-out experience. Two experimental sections (one for each of Introductory Accounting I and Introductory Accounting II) were created and matched with two conventional (control) sections taught by the same pair of instructors at a large, northeastern university. Results indicate that the experimental treatment had little impact on student performance. While the treatment had some impact on drop-out experience and on evaluations, the impact could be explained by an instructor effect. These results suggest that, at the Introductory Accounting level, and especially for better-rated instructors, courses can be offered on a compressed meeting basis without regard for negative effects on performance, attitudes, or drop-out behavior.     

Accounting as a legitimating institution

Recent attempts to reconceptualize the role of accounting in organizations and society have suggested that accounting may be examined as a “legitimating institution”. The concept of legitimation, however, has not developed within a single theoretic tradition, rather it emerges from three sociological traditions, each suggesting a distinct perspective on the phenomena and opening new areas for research. This paper reviews perspectives on legitimation, locates existing research on accounting within them, and suggests some areas for further research.