金融衍生工具带来的会计问题

本世纪７０ 年代初,由于布雷顿森林体系瓦解,金融创新对会计基本理论产生了冲击。为了对金融衍生工具进行确认、计量和报告, 本文从金融衍生工具带来的会计问题开始, 讨论了国际会计学术界的工作和衍生工具现状与发展前景。     

中国远洋鱿钓渔业的发展前景

中国远洋鱿钓渔业起步较晚,目前基本上掌握了日本海和西北太平洋鱿钓渔场的形成机制、钓捕技术。远洋鱿钓渔业已成为中国海洋渔业的一大支柱产业。为确保我国鱿钓渔业的持续发展,本文提出了开发新的资源、加强宏观管理和注重加工业发展等建议和对策     

在BSV模型下矫正投资者对信息的认知偏差

Barberis、Shleifer和Vishny(1998)基于投资者认知市场信息过程中出现的心理偏差，解释了过度反应和反应不足现象，并在BSV模型的框架下，进一步引入了一个心理矫正中介来矫正投资者对市场信息的认知偏差。通过建立市场管理者与中介机构之间的委托一代理体制，发现确实有可能存在此类中介。市场管理者可以制定出一套针对此类中介的最优激励机制，对其进行监督管理。     

气浮-水解酸化-接触氧化-活性炭吸附工艺处理针织行业废水

在毛衣加工生产过程中其废水排放存在水量不稳定、水中污染物浓度较高的问题,采用“气浮-水解酸化-接触氧化-活性炭吸附”组合工艺处理后, COD、硫化物、色度的去除率分别达到96．85％、97．3％、94％,经处理后出水水质可以达到《纺织染整工业水污染物排放标准》（ GB4287-2012）中的直接排放标准,该工艺可用于类似工业废水的治理。     

安徽省联盟高校专业合作的优化路径

在对安徽省联盟高校对口专业共建现状、存在的困难及其成因进行分析研究后,提出建立统一的应用型人才培养目标、建立统一的课程体系及核心课程建设标准、构建“三实”教学体系、建立“双能”型师资团队、加强联盟合作共建专业共建共享资源等优化路径,以期进一步推进安徽省联盟高校对口专业共建取得更大的成效并有力的促进联盟各项工作实现可持续发展。     

欧拉法与Matlab数值求解

欧拉法在常微分方程近似数值求解,特别是理论分析中占有很重要的地位,本文通过Matlab的平台,显示执行欧拉法各步骤的细节。由于数学软件Matlab自身不带有欧拉法执行程序,笔者编写了三个欧拉法计算程序,以满足常微分方程近似数值求解和理论分析的需要。     

论激励机制在企业人力资源开发中的作用

文中阐述了激励机制在企业人力资源开发中的作用,即它是调动员工积极性、创造性的重要手段,是极大提高员工素质的有效途径,它能使企业形成一定的凝聚力。激励机制在人力资源开发中应遵循的原则:物质激励与精神激励相结合的原则,按需激励的原则,民主公正的激励原则。     

Using a network data envelopment analysis model to assess the efficiency and effectiveness of cultural tourism promotion in Taiwan

The importance of tourism promotion has been discussed throughout past studies, and the consequences of ineffective promotion have also been investigated. While tourism promotion is a topic of interest to many researchers, performance measurement used to assess the effectiveness of tourism promotion is a topic seldom discussed. The purpose of this study is to develop an approach based on the data envelopment analysis (DEA) model to evaluate performance for tourism promotion. The main difference compared with previous DEA models is the evaluation of multiple efficiencies in a single DEA implementation, and the assessment of overall efficiency in a ratio index. In the assumption of variables, we use cultural tourism promotion as a foundation in formulating the empirical evaluation, and we test the proposed model by using data across 20 regions in Taiwan.     

Market knowledge of the travel industry from knowledge-based view: a case of two Taiwanese travel agencies

There has been a lack of comprehensive model elaborating the key dimensions of knowledge management in the tourism field. Based on market orientation literature, market knowledge could be illustrated from consumer and competitor dimensions. However, what knowledge topics are in these two dimensions (e.g. knowledge depth) or do any dimensions of market knowledge exist (e.g. knowledge breadth)? These questions can be clearly answered. Drawing on knowledge-based view of firms, this study explores market knowledge from four characteristics: depth, breadth, tacitness, and specificity. It seeks to contribute to the existing literature through a series of semi-structured interviews and behavioral observation with senior managers of Taiwan’s leading travel agencies. Four market knowledge categories emerge: customer knowledge, employee knowledge, competitor knowledge, and partner knowledge. It is suggested that high levels exist as to the importance of knowledge acquisition, classification, dissemination, and usage, and this represents a significant change over past findings.     

The causality examination between demand uncertainty and hotel failure: A case study of international tourist hotels in Taiwan

The hotel business is highly sensitive to economic cycles, as the industry faces high frequency and high fluctuation of uncertainty over the demand for lodging services. Without a thorough consideration on the issue, hotels may undergo a business crisis. This research therefore investigates the influence of demand uncertainty on hotel failure by using the operation data of international tourist hotels in Taiwan during 1995–2008. The analysis applies two stages of estimation. The first stage employs a first-order autoregressive model, AR(1), to model lodging demand uncertainty. The second stage estimates the likelihood of hotels’ failure by using a logit model. The results are supportive to determine that the demand uncertainty causes hotel failures.