高职院校思想政治工作初探

当前形势下,高职院校思想政治工作十分重要,加强高职院校思想政治工作势在必行。如今的思想政治工作面临着很多方面的问题,必须采取有效措施全面推进高职院校的思想政治工作。     

A note on merger in mixed duopoly: Bertrand versus Cournot

In this note we analyze the incentives to merge in a mixed duopoly if firms compete in prices or quantities. Our model framework mainly follows Barcena-Ruiz and Garzon (J Econ 80:27–42, 2003) who set up the model with quantity competition. We extend their analysis by analyzing the case of competition in prices. Further we compare the incentives to merge with Bertrand and Cournot competition. Comparing quantity with price competition we can show that a merger is more likely with Cournot competition than with Bertrand competition.     

Collaborative scenario modeling in emergency management through cross-impact

In this paper we analyze how to apply cross-impact modeling for developing collaborative scenarios in Emergency Preparedness. Scenarios can enhance the understanding of emergency teams about the factors which are involved in the definition of an emergency plan and how different actors participate in it. The version of Cross-Impact Analysis described aims at contributing to this goal through allowing the collaborative development of scenarios out of large event sets. This ultimately reduces the complexity for estimating a working model. In order to illustrate this research effort hypothetical results of a dirty bomb attack scenario exercise are presented, along with the final estimates of relationships based on four rounds of individual estimates followed by discussion of differences in the perceived relationships, in order to achieve a “consensus” model. The purpose of this exercise is to demonstrate the ability of a group to create a working model of the scenario that may be used to examine the consequences of various assumptions about preparedness, plans, and the actions taken during the crisis situation. The method may be used as either a planning tool and/or a training tool. We discuss the process for collecting inputs from a collaborative group and how to improve the consistency of the group inputs in a Delphi-like feedback process. Suggestions for improving details of the wording of items in order to minimize misunderstandings and miscommunication are included, along with suggestions for future extensions to this research.     

论环境保护视角下消费税改革的再次深化

消费税作为我国目前的重要税种之一,是通过影响人们消费方式和引导企业生产经营行为而发挥环境保护作用的,同时也具有调节收入分配的功能。经过近些年来的不断调整和改革,我国消费税制度在促进节能减排和支持环境保护方面的政策导向日益凸显,但在征税范围设定、税率设计和征税环节选择等方面仍然存在着诸多亟待解决的问题。消费税制度改革的深化,应与环境保护相关税收体系的整体布局相互协调,与国际通行的环境保护税制相接轨,着力突出其支持节能减排、促进环境保护的功效,兼顾其收入分配的职能,并采取相应的、切实有效的对策措施。     

基于耦合模型的旅游产业与城市化协调发展研究——以西安市为例

当旅游目的地城市旅游产业发展到一定阶段时,旅游产业会成为促进旅游目的地城市化发展的独立系统,与城市化系统互为背景、相互作用、彼此影响。文章借鉴物理学中的耦合理论,分析了旅游产业系统与城市化系统之间协调发展的作用机理,建构了两个系统的耦合评价模型和指标体系,定量研究了两者之间的互动关系,并以西安市为例,对两者之间的耦合协调发展关系进行了实证分析。结果发现:2000～2009年西安市旅游产业与城市化综合评价函数值呈现上升的趋势;耦合度经历了2000～2002年快速变化和2003～2009年缓慢变化两个阶段;耦合协调度呈现持续快速上升趋势,实现了从2000～2005年失调阶段向2006～2009年协调阶段的转变。     

Ethical Leadership: Assessing the Value of a Multifoci Social Exchange Perspective

In this study, we comprehensively examine the relationships between ethical leadership, social exchange, and employee commitment. We find that organizational and supervisory ethical leadership are positively related to employee commitment to the organization and supervisor, respectively. We also find that different types of social exchange relationships mediate these relationships. Our results suggest that the application of a multifoci social exchange perspective to the context of ethical leadership is indeed useful: As hypothesized, within-foci effects (e.g., the relationship between organizational ethical leadership and commitment to the organization) are stronger than cross-foci effects (e.g., the relationship between supervisory ethical leadership and commitment to the organization). In addition, in contrast to the “trickle down” model of ethical leadership (Mayer et al. in Org Behav Hum Decis Process 108:1–13, 2009), our results suggest that organizational ethical leadership is both directly and indirectly related to employee outcomes.     

Assessing environmental sustainability in tourism and recreation areas: a risk-assessment-based model

This paper presents a three-stage model that applies the principles of risk assessment to the evaluation of environmental sustainability in the tourism and recreation sectors. The model uses both qualitative and quantitative data. While assessing environmental risk at and from tourism and recreation areas is fundamental to sustainable management, existing methodologies rely on sets of environmental data that are often poorly linked and difficult to interpret in a holistic manner. Risk assessment is a concept that can overcome current limitations in environmental assessment methodologies. This model demonstrates its utility by assessing the environmental sustainability of two tourism and recreation sites in Ireland, with 25 environmental hazards identified at the rural Lough Derg (Shannon River) site and 29 at the relatively urban Dublin Bay site. The results show that the practical production of holistic and representative data on environmental risk from tourism and recreation areas is possible, with water quality, amenity value, traffic and transport, boating activity and noise found particularly relevant. The strengths and limitations of the proposed model are considered and compared with three existing tourism impact models: the use of sustainability indicators and two tourism-planning frameworks, limits of acceptable change (LAC) and visitor impact management (VIM).     

Extrinsic Cues and the Evaluation of Political Candidates

In a political landscape where the content of politics is getting more and more complex and political parties less and less different, voters often base their voting behavior on extrinsic rather than intrinsic cues, a bundle of extrinsic cues constructed as an image and based on perceived personal traits. Based on survey data from a sample of Norwegian voters, this paper tests how a political candidate's credibility, charisma, and physical attractiveness are related to voters’ judgments of suitability for a leading political position. Across three different politicians, the results show that credibility plays a significant role in the evaluations performed by voters. More surprisingly, charisma does not have the expected effect, and to voters, physical attractiveness is found to be more important than charisma.     

Farmland conversion to non-agricultural uses in the US and Canada: current impacts and concerns for the future

Conversion of farmland to non-agricultural uses presents a challenge to future food production and ecosystem services in US and Canada. Expansions of housing, transportation, industry, retail sales, schools and other developments are driving land out of farming. In the US there is annual conversion of 500,000 ha away from food and fibre production systems. Coupled with 1% annual population increase, this will reduce today's 0.6 ha per person to 0.3 ha by 2050. Canada has more land and smaller population, but farmland losses are occurring in fertile areas near coasts and in level valleys where highest quality land is located. Current rates of increase in agricultural productivity will not compensate for this land loss. Compared to US, there are more specific tools and legislation at the provincial level in Canada that provide opportunities for controlling sprawl. Important in both countries is general lack of awareness and concern about loss of productive farmland, a situation that could be improved through education. Stimulating collective understanding of this growing problem and providing viable solutions could provide the basis for national policy strategies to promote and assure sustainable food systems for the future and enhance the capacity to maintain vital ecosystem services.     

论现行财务报告的缺陷及改进

财务报告是反映企业经营状况的重要资料,是使用者作出判断和决策的重要依据.本文分析了财务报告在体系建设及目前实际操作中体现出的不足、导致局限性的原因以及可能产生的不良影响,针对性地提出了改进的措施,希望达到促进企业提高财务信息时效性、重要性、相关性和可靠性的效果,以适应新时代对企业提供财务信息的需要.