上市公司盈余管理手段及动机探究

随着我国经济体制的改革、资本市场的发展以及有关会计法规的变化,上市公司进行盈余管理的情况越来越普遍。上市公司的盈余管理具有多样性和复杂性,并存在诸多的问题。加强对盈余管理这一领域的研究,有助于推动会计理论的发展。对会计准则的制定和会计实务的改革甚至对企业的会计行为产生巨大的影响。     

Sustainability and the authentic experience. Harnessing brand heritage – a study from Japan

This paper explores the influence of the formative brand heritage construct on perceived authenticity at repaired/reconstructed heritage sites, understood in relation to the Japanese practice of kintsugi (金継ぎ), thereby extending Kolar and Zabkar's consumer-based model of authenticity. It notes that variations of kintsugi occur in architectural heritage conservation worldwide. We establish relationships between brand heritage, cultural motivations, perceptions of authenticity, relational value, and consumer commitment, based on questioning 768 visitors to repaired and reconstructed Japanese heritage sites. Analysis using partial least squares found consumer preconceptions of brand heritage stimulating increased perceptions of authenticity at sites of limited historical provenance, thereby increasing visitor commitment to visiting. Heritage managers should use marketing strategies that effectively communicate a site's brand heritage prior to, during, and after the tourist experience. Even where the material components of the site are entirely reconstructed, this can lead to relational value, and improved consumer commitment. In sustainability terms, holistic brand marketing can increase site revenue, help conservation maintenance and, by increasing repeat visits, reduce footfall damage at other “unreconstructed” sites. Practical implications include better artefact and information presentation, ensuring synergy between site experiences and its purported values, especially through tour guide narratives and interpretation.     

Career mentoring in context: A multilevel study on differentiated career mentoring and career mentoring climate

This study explores how supervisor career mentoring contributes to contemporary organizational career development, which strives to foster employees' promotability while strengthening their intention to stay. Specifically, we focus on the implications of career mentoring in team contexts. Applying a multilevel framework, we distinguish between individual‐level differentiated mentoring (i.e., an employee's mentoring perceptions as compared to those of other team members) and group‐level career mentoring climate (i.e., the average perception across all group members). In a workplace setting, we collected data from vocational job starters (N ranged from 230 to 290) and their company supervisors (N ranged from 56 to 68). We find that career mentoring climate positively relates to promotability, more so than differentiated career mentoring. Both career mentoring climate and differentiated career mentoring are positively related to the intention to stay. At the individual level, this relationship is mediated by job satisfaction. We discuss theoretical and practical implications of differentiated and group‐level mentoring.     

How perceived empowerment HR practices influence work engagement in social enterprises – a moderated mediation model

Abstract

Drawing insights from the group engagement model and self-determination theory, our research explored the role of perceived empowerment human resource (HR) practices in the hybrid organizational form of social enterprise in China. Based on two studies, this paper developed and examined a moderated mediation model, linking perceived empowerment HR practices, identification motivation, work engagement, and authority work value. Specifically, in Study 1 we found perceived empowerment HR practices increased employees’ work engagement through enhancing employees’ identification motivation. In Study 2, we adopted a two-wave design to duplicate and extend this mediation model. A moderator, employees’ authority work value, was found to weaken both the mediation relationship, and the positive relationship between perceived empowerment HR practices and identification motivation. This study broadens the understanding of what social enterprises look like in alternative contexts, while providing an opportunity to explore how a HRM mechanism and its boundary condition function in large social enterprises in China.     

Work motivation and public service motivation: disentangling varieties of motivation and job satisfaction

Research on motivation in the public sector has used public service motivation (PSM) and self-determination theory (SDT) interchangeably. This paper compares both theories, develops hypotheses pertaining to their assumptions, and empirically tests them in two public offices in Switzerland. We then explore their relationship with job satisfaction as an indicator of predictive validity. We find that SDT and PSM display conceptual differentiation and SDT has a strongest relationship to job satisfaction. However, moderation analysis suggests that employees with high levels of PSM have more stable job satisfaction compared to their low-PSM counterparts.     

汶川地震后入川游客的动机及对四川旅游受灾情况的感知研究

在灾后旅游业的研究中,游客对受灾目的地的感知情况的实证案例研究相对较少。本文对汶川地震后到四川旅游的国内游客按动机进行聚类,将游客划分为观光游览、公务或商务、地震旅游和多重动机4种类型。进一步的调查分析显示,游客对四川旅游业的整体恢复状况和恢复措施具有较高的认同,对地震所产生的影响也有一定程度感知。不同类型的游客在四川旅游形象感知、旅游业地震影响感知和对四川旅游恢复措施的看法方面存在一定差异,本文对这些差异进行了探讨,并在此基础上进行了总结分析。     

Blue Flag or Red Herring: Do beach awards encourage the public to visit beaches?

Surveys of beach visitor motivation in Ireland, Wales, Turkey and the USA indicate that beach awards play an insignificant role in motivation to visit beaches. However, a number of criteria closely identified with awards, notably cleanliness and water quality, are revealed to be very important. Aesthetic and emotional factors such as scenic setting and general ambience, and practical concerns such as proximity and range of activities available are much more important than beach awards in attracting visitors to beaches. The merits of beach awards are critically reviewed and it is concluded that any benefits that might accrue are in areas other than attracting visitors.     

基于员工维度的旅行社业绩评价体系研究

业绩评价是旅行社进行科学管理的重要手段。智力密集型、服务型和相关型的旅行社行业属性,使员工人力资本体现出能动性及与内外部高度合作协调性的特征,成为旅行社竞争能力的核心资本。缺乏员工维度的业绩评价就会在一定程度上导致员工流失率上升和行业中＂柠檬市场＂现象的出现。文章从旅行社业绩形成动因的逻辑分析入手,构建了以员工满意度和员工服务效率结果指标为核心的旅行社业绩评价体系,并以此为基础从成本指标、时间指标及质量指标等过程指标角度进行了具体细化衡量。     

Motives for a secular pilgrimage to the Gallipoli battlefields

Pilgrimage is a journey to a non-substitutable site embodying the highly valued, the deeply meaningful, or a source of core identity for the traveller. Secular pilgrimage is an important yet under-researched sector of the tourism industry. Where the motives for religious pilgrimage are well documented, little is known of the motives for secular pilgrimages. This paper presents the results of an empirical investigation of one case of secular pilgrimage, the journey of Australians and New Zealanders to the Gallipoli battlefields in Turkey. Five distinct motives for visits to the pilgrimage site are identified – spiritual, nationalistic, family pilgrimage, friendship and travel motives – and differences in their importance noted across seven visitor groups. These motives share some commonality with the motives for religious pilgrimage, and conversely, with the motives for leisure tourism; yet, other motives are unique to the secular pilgrimage. Suggestions for future research on secular pilgrimage are provided.     

An empirical model of attendance factors at major sporting events

Sports events represent a major category of event revenue contributing economic benefits to cities and regions. Whilst attendance at sports events is recognised as an important leisure and entertainment activity (Shamir and Ruskin, 1984), over the past 20 years sports event attendance expenditure has been declining as a percentage of total recreation expenditure (Ross, 2006). Consequently, an understanding of the factors that influence sports event attendance is crucial to the sustainability of these events. This study identifies the antecedents of sports event attendance among 460 respondents who were surveyed in Melbourne, a city that was recognised as the Ultimate Sports City in 2008 (Church-Sanders, 2008). Structural Equation Modelling was used to create an empirical model of attendance motivations. The model identifies constructs relating to emotional responses and facilities, as the predictors of event attendance and provides a discussion of the implications of this research for sporting event and hospitality managers.