2000～2005年西方作业成本(ABC/M)研究综述

本文对西方国家2000￣2005年ABC/M的研究成果进行了分析,观察国外研究者的研究内容和研究方法的选择,分析了ABC/M的研究发展趋势,希望对今后的研究提供参考,并对ABC/M文献研究有所贡献。     

The influence of artistically recreated nature on the image of tourist destinations: Lanzarote's art,cultural and tourism visitor centres and their links to sustainable tourism marketing

Can distinctive natural assets in tourist destinations be artistically recreated and used to improve destination image and attract more visitors? This paper analyses the formation of the tourist image based on artistically recreated local nature icons, and shows how those images can enhance the overall destination image. It focuses on the island of Lanzarote, a destination with its development based on promoting an environmental image founded on the creation of a network of multifunctional, high-quality art, culture and tourism centres exhibiting artistic recreation of its unique environmental assets. The methodology utilizes a questionnaire (n = 453) structural equations modelling approach in which the overall image of the destination is directly dependent on the image of the environmental conditions and indirectly influenced by the image of the artistically recreated centres. Results show that the destination's image is significantly grounded on the image of the art, culture and tourism centres using art based on Lanzarote's natural assets. They suggest that destinations have relevant opportunities to artistically enhance natural assets to improve their tourist image and marketing, that quality multi-functional visitor centres can be important within a sustainable tourism policy, and part of the emerging breadth of approaches taken by sustainable tourism marketing.     

An exploratory study of stewardship for Chinese nonprofit organizations

This study examined how Chinese nonprofits practice stewardship and how stewardship principles influence nonprofit–donor relationships and donor retention. Fifteen qualitative in‐depth interviews were conducted with experienced fundraisers in China. Results showed that Kelly's stewardship principles were applicable in China; Chinese fundraisers practiced stewardship principles of reciprocity, responsibility, reporting, and relationship nurturing to maintain relationships with major gift and annual donors. Besides, practitioners also utilized a variety of communication channels, ranging from face‐to‐face, telephones, emails, to digital shared media such as WeChat and Weibo, in communicating with individual and general public donors. Finally, interviewees also provided evidence on the positive role of quality nonprofit–donor relationships in retaining donors. This study illustrated the current status of nonprofit fundraising practice in China and expanded the explanatory power of the stewardship theory. The findings are implicative for Chinese nonprofits professionals on how to develop their unique stewardship practice in managing relationships with donors.     

IPO重启前后影响其抑价率相关因素的比较分析

文章对全流通体制下IPO重启前后影响其抑价水平的相关因素分别进行了回归分析,其研究结论表明,IPO重启后新股抑价状况得到显著改善,并且IPO重启前后影响其抑价率的相关因素有明显不同,市场行情的转变和相关制度的修订在影响IPO押价因素的变化过程中可能发挥了重要作用.     

The return to firm investments in human capital

In this paper we estimate the rate of return to firm investments in human capital in the form of formal job training. We use a panel of large firms with detailed information on the duration of training, the direct costs of training, and several firm characteristics. Our estimates of the return to training are substantial (8.6%) for those providing training. Results suggest that formal job training is a good investment for these firms possibly yielding comparable returns to either investments in physical capital or investments in schooling.     

Trading Volume and Market Volatility: Developed versus Emerging Stock Markets

We investigate the relation between volatility and volume in 22 developed markets and 27 emerging markets. Compared to developed markets, emerging markets show a greater response to large information shocks and exhibit greater sensitivity to unexpected volume. We find a negative relation between expected volume and volatility in several emerging markets, which can be attributed to the relative inefficiency in those markets. Previous research reports that the persistence in volatility is not eliminated when lagged or contemporaneous trading volume is considered. Our findings show that, when volume is decomposed into expected and unexpected components, volatility persistence decreases.     

Transition in Importance of Service Sector in Indian Economy: 1968–69–1993℃94

The importance of service sector in terms of its share in national income/GDP has been growing progressively in Indian economy throughout the post independence period. The objective of this paper is to make an assessment of the importance of the service sector which accounts the value added originating from service sector in total value added produced, needed directly and indirectly to produce gross output in Indian economy during the period 1968–69 to 1993–94. For this purpose, an index of vertical integration has been constructed which provides a dimension-free measure of the multiplier of each industry on the value-added originating from the service sector to total value added. Empirical part of this study shows that Trade, Other services, Electricity, Railway Transport Services, Chemicals and Construction played a role of key sector in terms of importance of Service sector as input for their production throughout the study period of the Indian economy. They provided strong stimulus to the economy by inducing greater value addition to service sector. In general, services industries appear to be the highly growth- inducing sector in so far as it helps higher value addition to other industries.

     

Pairwise Multiple Comparisons under Violation of the Independence Assumption

Several multiple comparison procedures (MCPs)were compared for their rates of Type I error and fortheir ability to detect true pairwise differencesamong means when independence of observationsassumption were not satisfied. Monte Carlo resultsshowed that, if independence is not met, none of theprocedures maintain controlled at the chosennominal level, neither using error rate per comparisonor the error rate experimentwise. However, once thedependence of the data was corrected the Type I errorrate was maintained at the same level as when thecorrelation was zero in all the procedures, except forthe Fisher's (1935) least significant differenceprocedure (LSD) and Hayter's (1986) two-stagemodified LSD procedure (FH). At the sametime, conform the correlation increased by a smallamount the power rates also, specially, when the powerwas examined using per-pair power.     

The Attractiveness of Wellness Destinations: An Importance–Performance–Satisfaction Approach

The attractiveness of tourism destinations is a topic of great interest to researchers and professionals wishing to understand the ability of destinations to attract and satisfy tourists. However, there is a lack of consensus on the attributes that could explain the attractiveness of destinations, attributes that can also vary according to the tourist product under analysis. An importance–performance–satisfaction approach is adopted, to identify the attributes that are important for tourists travelling to enjoy wellness vacations, assess the performance of Gran Canaria in those attributes and analyze the possible association between the performance of Gran Canaria and tourist satisfaction. Copyright © 2013 John Wiley & Sons, Ltd.