浅析“价值”的哲学内涵

本文认为"价值"的哲学内涵主要体现在:价值具有实践基础,价值是一种关系,价值是一个系统。     

树立科技矿政理念改革矿政管理制度——以资源储量消耗计征矿产资源税费

科技矿政理念的基本含义就是努力提高矿政管理的科技含量,遵循地质矿产规律,依靠科技进步显著提升我国矿产资源保护与利用水平.推动科技矿政管理进程,首先要从资源储量管理方面夯实基础,建立健全资源储量实物账户与价值账户.进而改革矿产资源权益分配方式,以资源储量消耗计征矿产资源税费.相应改革矿业权评估制度.     

A review of empirical research on interorganizational relations in tourism

During the last few decades, a growing body of literature has been produced on various aspects of interorganizational relations (IOR) in tourism. This paper provides a review of that literature. The findings are based on a review of 269 empirical papers published in 37 tourism journals between 1989 and the first quarter of 2017. The review identifies six main research themes relating to relationship formation, structure and activities, governance, maintenance, outcomes, and evolution. Based on the insights from this review, an organizing framework for research on IOR in tourism is developed and four opportunities for advancing research on IOR in tourism are proposed relating to the pursuit of causal inference, supply networks as a unit of analysis, quantifying outcomes of IOR in tourism, and addressing marginalized topics.     

Interpretive structural modeling of quality factors in both medical and hospitality services in the medical tourism industry

This study aims to theoretically integrate quality factors of both medical and hospitality services in medical tourism. Medical tourism comprises both medicine and tourism. Although the core product in medical tourism is medical treatment, attractive hospitality and travel options are also essential. Despite the dual nature of medical tourism, the two aspects of this concept have not been integrated in a unique framework. This study attempts to fill this gap using interpretive structural modeling (ISM). According to ISM, although factors of medical services and hospitality services are independent from each other, these factors have vital impacts on perceived value, satisfaction, and loyalty.     

利用旅游收入统计测算旅游增加值的相关问题

利用旅游收入统计数据测算旅游增加值的方法简便易行,其内在原理是旅游收入的分项构成属于相应行业收入的一部分,因而可以用当年所在产业的增加值率计算旅游收入分项构成的增加值以后汇总。但公布该方法的原文提出＂旅游消费剥离系数＂只是为了试推算其他地区和年份的旅游增加值,这一系数的内在基础存在缺陷,原作中即有承认,不宜继续使用。国民经济行业分类标准在2002年修改以后,旅游收入分项测算旅游增加值的产业归类也相应调整。虽然旅游卫星账户测算旅游经济影响的技术更加全面准确,但由于其方法繁杂并需要区域投入产出核算为基础。在可预见的将来一段时间内,利用旅游收入统计数据测算旅游增加值的方法仍会继续使用。     

Cross-cultural comparison of the image of Guam perceived by Korean and Japanese leisure travelers: Importance–performance analysis

As international tourism becomes a global phenomenon and its volume increases rapidly, understanding cultural differences and similarities provides destination marketers in a host country with a strategic platform upon which any planning and marketing efforts should be grounded. Based on the theory of cultural value orientation, the current study focuses on a cross-cultural comparison between the two markets most important to Guam tourism: Japanese and Korean leisure travelers. Using Importance–performance analysis, the evaluative image of Guam perceived by Korean travelers is compared with that perceived by Japanese travelers to uncover any differences between these two nationality groups. The results clearly indicate a contrast between the two groups in terms of destination evaluations and behavioral patterns.     

Do socially responsible activities help hotels and casinos achieve their financial goals?

While the concept of corporate social responsibility (CSR) has gained much attention and is currently practiced by many companies, it has yet to be empirically examined in the context of hotels and casinos, especially in regard to the potential effects of CSR on firm value and performance. As the findings on the relationship between CSR and financial performance have been inconclusive and this relationship has been found to differ among industries, this study examines the relationship between CSR and firm value and profitability for hotels and casinos. Results of the Durbin–Wu–Hausman (DWH) test and a subsequent two-stage least square (2SLS) method show that hotel companies’ CSR has a simultaneous and positive relationship with financial performance. For casino companies, however, results show that CSR has no simultaneous or particular effect on financial performance. Findings suggest that hotel companies can confidently and strategically increase CSR investment to enhance both short-term (profitability) and long-term performance (firm value). Casino companies need to carefully examine the effects of CSR on financial performance, when making CSR-related decisions.     

Creating a model of customer equity for chain restaurant brand formation

The purpose of this research was to create and test a model of customer equity for chain restaurant brand formation. It has long been acknowledged that managing and enhancing customer equity influences a company's shareholder value, which is a reflection of long-term financial performance. A review of the current literature revealed three key determinants of customer equity: (1) value equity, (2) brand equity, and (3) relationship equity. Six hypotheses were derived and, based on data analysis, all six were supported. Value, brand, and relationship management were all confirmed to be important factors in enhancing customer equity in the chain restaurant industry. Further, brand equity has the strongest impact on the development of customer equity in this particular industry. Relationships among value equity, brand equity, and relationship equity were also identified. Managerial implications are discussed.     

论低PSR值的股票在大盘下跌中的抗跌特性

选取20个基本面优秀的个股,从行业领域、股本规模、净资产收益率、销售利润率四个角度进行跌幅大小的比较.得出具有低PSR值的行业前景良好、存在大量现金流、股本规模较大、盈利能力出众的公司值得投资.     

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。