Recreation Specialization Among ATV Users and Its Relationship to Environmental Attitudes and Management Preferences on the Island of Newfoundland

The purpose of this study was to identify and document the attitudes, perceptions, and resource management preferences of all-terrain vehicle (ATV) users through the recreation specialization framework. Data were collected on the Burin Peninsula on the south coast of the island portion of the province of Newfoundland and Labrador. Variables were operationalized using a quantitative survey which generated an 8-item specialization index based on behavioral, cognitive, and affective measures of involvement in ATV riding. Three distinct subgroups of ATV users were identified through K-means cluster analysis. One-way ANOVA tests revealed significant differences across specialization groups. Results document the spectrum of attitudes and management preferences and provide recommendations for outdoor recreation policies that reflect the needs of a wide variety of ATV users.     

Recreation Specialization Among New Zealand River Recreation Users: A Multiactivity Study of Motivation and Site Preference

This study explored the influence of specialization and activity on motivation to participate and site preference among three activities: whitewater kayaking, multisport racing, and fishing. Subjects consisted of 270 river-based recreationists in New Zealand. MANOVA results indicate a moderate effect for activity on motives to participate and site preference and a weak effect for specialization. Inter-activity motivation and site preference differences reveal similarity between whitewater kayaking and multisport and distinct differences between these and fishing. In these data, the distinctive nature of the activity provides greater explanatory power for motivation to participate and site preference than does the specialization construct.     

国际垂直专业化的"产中学"效应:创新发明与生产区位分离

在国际垂直专业化生产背景下，“产中学”效应是否是创新发明地理聚集的重要因素，值得考察。通过专利申请和劳动力就业数据的对比分析，发现中国的创新发明与生产区位相分离的现象，生产与创新发明之间没有直接的因果关系。经验研究证明，我国的创新发明主要受本国人力资本和科技投入的影响，FDI的外溢效应主要体现在实用新型和外观设计专利等小型创新项目上。在需要重要专业技术知识的创新发明上，FDI并不存在技术外溢。     

Note on audit fee premiums to client size and industry specialization

This research note examines the impact of client size on the estimation of audit fee premiums in the Australian market for audit services. Previous research suggests that higher audit fees are expected for both larger clients and for industry specialization. We find that in the Australian market for audit services, the fee premium attributed to industry specialist audit firms is concentrated in the audit fees paid by the largest clients in each industry. One reason for higher fees paid by larger clients is the demand for additional audit services. We find higher fees for companies cross‐listed on US exchanges. We also find that fee premiums to auditors that are city‐industry leaders are strongly related to client size.     

What matters in audit pricing: industry specialization or overall market leadership?

Ferguson et al. (2003) report that audit industry fee premia primarily reside with joint national and city‐specific industry leadership as opposed to merely firm‐wide (national) industry expertise, suggesting auditor choice among the Big 5 is best conceptualized on joint industry specialization in city‐specific markets and nationally. The present study examines whether the prior results could be confounded by the presence of city‐specific overall market leadership effects. Our findings reaffirm that joint local and national auditor industry expertise is valued by audit clients. Furthermore, overall city‐specific leadership, by itself, also matters in fee determination and results in higher fees, although at a slightly weaker level of statistical significance.     

Upstream-Downstream Specialization by Integrated Firms in a Partially Integrated Industry

We propose a simple model of a partially integrated industry which explicitly takes into account persistent production cost differences across upstream firms, such as one might observe in natural resource industries. The model allows us to highlight the respective roles of strategic considerations and of cost considerations in the determination of an integrated firm's interaction with the non-integrated sector of the industry and, in the end, on its relative upstream-downstream specialization. Some crude stylized facts from the world oil industry are used to motivate and illustrate the analysis.     

企业人力资源混合配置模式研究

随着企业内外经营环境的变化,企业的人力资源配置必然发生相应的变化。企业应根据需要不同的人力资源实施不同的配置方式,并相应采取不同的管理模式,以有效的人力资源配置营造和维持企业的竞争优势,进行资源的扩展延伸,使企业的核心竞争力得到发展壮大。     

对我国垂直专业化贸易影响因素的实证研究

本文在经济理论分析的基础上,选取开放度、关税等制度性因素和国民生产总值、外商直接投资、邮电业务总量等非制度因素作为代表性变量,建立垂直专业化影响因素的计量模型;利用SPSS统计软件,对变量数据进行相关性分析和主成分分析,得到了合理的计量经济模型;通过实证分析明确了各因素对促进我国垂直专业化贸易的不同作用及影响机制,并提出了相关政策建议。     

BPR在优化生产流程和生产组织方式中的应用研究

以某水泵厂运用业务流程再造的思想和方法,优化生产流程和生产组织方式的实例,说明BPR是企业充分挖掘生产潜力,提高生产效率,增加生产组织方式柔性的重要手段,而且具有投资少、见效快的良好效果。     

会计师事务所行业专业化经营现状与对策分析

本文认为,行业专业化经营是提供优质服务、提升会计师事务所竞争能力和赢得竞争优势的有效手段。国际“四大”利用其规模优势和行业审计专长优势占领了大部分的会计服务市场,并拥有境内优质的客户资源。我国本土事务所在行业专业化经营战略方面与国际“四大”存在较大差距,需要采取正确的专业化经营策略增强其竞争能力。