从文化视角比较中国梦与美国梦

中国梦与美国梦都是国家梦想,都对本国的政治经济社会发展起到了巨大的作用,深入理解中国梦与美国梦对于我国今后的发展至关重要。本文从＂美国梦＂与＂中国梦＂的产生入手,从文化视角深入分析了中国梦与美国梦的差异,探讨了中国梦与美国梦的根本目标都是促进本国社会的发展,并提出了借鉴美国梦的积极因素对我们以启迪。     

乡村振兴背景下黔南州乡村民宿发展概况、问题及对策

乡村民宿的发展既是乡村振兴的产业基础,也是促进少数民族文化复兴的有效方式,同时也增添了乡村的个性和特色。黔南州拥有秀丽的山水自然资源和独特的民族文化内涵,这对促进乡村民宿旅游发展具有显著优势,也为这种新型旅游模式提供了内生动能。运用实地调研和问卷调查方式,剖析了黔南州乡村民宿发展存在的问题,并针对性提出了加快黔南州乡村民宿发展的具体对策,以期促进黔南州乡村民宿健康稳定发展。     

组织变革对组织存活的影响研究——基于组织生态学的视角

20世纪以来,科学技术的快速发展,促进了全球经济的增长,给组织带来了发展的机遇,但是市场环境的剧烈动荡,使组织面临巨大的市场挑战和风险。组织为了生存,必须进行变革,但变革的高风险和高成本又反过来影响了组织生存。因此,组织变革与组织存活的关系是一个值得探讨的话题。目前,此问题的研究主要集中在两个视角:适应视角和生态学视角。其中,生态学视角是一种新的分析视角,为组织变革理论的研究提供了重要借鉴。     

药物驾驶危害与治理研究总结与展望

药物通过影响人体生理机能侵害正常驾驶行为能力,构成了严重交通安全隐患.近年来,全球交通事故中检出驾驶员服药的频率呈现增高趋势.当前国内学术界对药物驾驶相关问题研究重视不够,不仅导致社会公众对药物驾驶概念缺乏清晰认知,而且相关防治措施也有待完善.通过对国内外药物驾驶危害与治理研究的总结与展望,以期引起社会各界对于药物驾驶这一交通安全问题的重视和思考.     

所得税会计准则:理论与实务角度的思考

所得税会计准则是会计准则中的难点,其原因在于,所得税会计方法的设计原理涉及财务会计与税务会计的差异及其处理原则。从财务会计与所得税会计理论基础的分歧,推演资产负债表债务法的会计处理原理,有助于深入理解、正确执行《企业会计准则第18号——所得税》,并正确处理其与所得税会计的关系。     

Service Quality Measurement and Triadic Interaction

Abstract

The authors recognise the importance of the service quality encounter and the critical roles played by three direct stakeholders: customers, front-line staff and operational managers, in the assessment of restaurant service quality. The paper therefore argues the merits of adopting a triadic perspective on restaurant service quality assessment and presents the details of a comparative analysis of stakeholder perceptions of service quality performance that was undertaken in three full-service restaurants in Manchester, U.K. The results showed that service providers tended to overrate the quality of service in full-service restaurants, if customer perceptions are used as the standard of comparison. Managers' ratings showed the least convergence with those of customers whilst there was a high degree of convergence between the perceptions of front-line service providers and customers on many of the dimensions. With the exception of the tangible dimension, there were statistically significant differences in service quality performance between the perceptions of stakeholders. Overall, the results have highlighted areas of particular concern and priority which require more in-depth research with qualitative methods; they therefore support the adoption of a triadic perspective in the assessment of restaurant service quality performance.     

Do perceptions of time affect outbound-travel motivations and intention? An investigation among Chinese seniors

How people conceptualise time can play a critical role in their travel intention. However, relatively little research attention has been directed to the links between time perspective, outbound-travel motivation and outbound-travel intention. In this study, survey data from a sample of Chinese seniors were analysed to test hypotheses regarding these links. The results showed that present-time perspective and future-time perspective were directly related to travel motivation, and that the associations between present and future perspectives and travel intention were fully mediated by travel motivation. These findings not only highlight the relevance of time-perspective styles to travel research, but also have specific implications for tourism-destination marketers with senior audiences.     

The construction of home feeling by Airbnb guests in the sharing economy: A semantics perspective

Although the literature of peer-to-peer accommodation is increasingly recognizing the importance of home feeling, little has been done to theorize the construction of home feeling and its impacts on Airbnb guests’ future intention. To fill in this gap, this study systematically unpacked how Airbnb guests construct the feeling of home. A total of 42,085 review comments containing the feeling of home from three major cities in the USA were analyzed from a semantics perspective. Based on our findings we conceptualize home feeling as a PASS_h process, which contains multiple dimensions: physical and spatial, social, and affective, coupled with hospitality. Essentially, the home feeling with the interaction of these dimensions fulfills the daily hybrid needs of the guests.This article also launches the Annals of Tourism Research Curated Collection on Peer-to-peer accommodation networks, a special selection of research in this field.     

The relations among competition, delegation, management accounting systems change and performance: A path model

This paper is concerned with an empirical investigation into the relations among competition, delegation, management accounting and control systems (MACS) change and organizational performance. It follows a standard contingency type path modeling to propose that intensity of competition causes firms to change their MACS and that this change enhances their performance. Delegation of authority is implicated in the model as competition encourages delegation, and this in turn causes the change in MACS, as well as enhancing performance directly. The results from a sample of Australian strategic business units indicate that (1) increased competition results in improved organizational performance indirectly through a greater number of changes in MACS, and (2) increased delegation of authority to lower level management leads to higher organizational performance. These results contribute to the management accounting change literature by providing empirical evidence that the relationship between competition and organizational performance is mediated by a decentralized organizational form and changes in MACS of the firm.     

Measures of risk associated to regulations compliance: a laboratory experiment on the use of common-pool resources

The present research examined the influence of different risk perspectives by the use of four different target persons (who could be affected: abstract person, self, specific person, and specific others) and of four different questionnaire answer formats (rating, open percentage, open, and closed frequency) on risk assessments. It was assumed that subjects use two different systems in terms of probabilistic reasoning: a distributional approach for abstract targets leading to higher risk estimates and a singular approach for specific targets leading to lower risk assessments. According to unrealistic optimism (UO) research (showing higher risk assessments for an abstract person than for self), the assumption was that risk assessments for a specific (named) target lead to lower risk assessments compared to an abstract target. Further, common quantitative answer formats for assessing risk were compared to explore differences in risk estimates. The hypotheses were tested using data of a sample of 512 students from a Bavarian university. The frequently confirmed finding of UO could be replicated with both rating scale and open frequency scale, which appeared to be more sensitive compared to the other used scales. However, UO disappeared when the comparison target was specific. Further, risk assessments for an abstract target were highest within every answer format and lowest for specific targets. Furthermore, results revealed that the type of answer format has a moderating effect on the extent of the influence of risk perspective on risk assessments. Overall, this study gives evidence that both the chosen scale and the risk perspective strongly influence risk assessments. Results aim to contribute to the research fields of quantitative assessment of perceived risk. They suggest that probabilistic reasoning in regard to risk not only underlies motivational or cognitive ego-defensive mechanisms but is rather presumably caused by the use of different systems of inferential strategies.