Fostering intergenerational learning in the hotel industry: A multiple criteria decision-making model

The current research aims to identify the most suitable intergenerational learning activities for the Romanian hotel industry. A multiple criteria decision-making model is developed in order to determine the most appropriate intergenerational learning activities and the factors that strongly influence human resource managers’ decisions. Data are collected from 35 human resource managers who have extensive work experience in the hotel industry and in managing intergenerational learning activities, and processed using the analytic network process. The results prove that the most appropriate IGL activities for the Romanian hotel industry are mentoring, on-the-job education, and storytelling. Furthermore, the most influential factors are collaboration, commitment, job satisfaction, reward management, and organizational culture. These results have both theoretical and practical implications. On the one hand, they extend the literature regarding intergenerational learning in the hotel industry and on the other hand, they bring forward how the managers could foster intergenerational knowledge sharing and avoid corporate amnesia.     

The Effects of IFRS Adoption on Observed Earnings Smoothness Properties: The Confounding Effects of Changes in Timely Gain and Loss Recognition

Ball and Shivakumar [(2006), The role of accruals in asymmetrically timely gain and loss recognition. Journal of Accounting Research, 44, 207–242] show that the observed smoothness of earnings (i.e. negative contemporaneous correlation between accruals and cash flows) is the joint product of the role of accruals in smoothing out transitory fluctuations in operating cash flows (noise reduction role) and the role of accruals in providing timely recognition of economic gains and losses (contracting role). These two roles of accruals have opposite effects on earnings smoothness properties. Using a regression framework that allows us to simultaneously consider both roles, we show that failing to control for changes in timely gain and loss recognition as firms shift to IFRS can lead to erroneous inferences regarding the effects of IFRS adoption on earnings smoothness, and consequently on researcher’ conclusions about how IFRS adoption has affected accounting quality. Our results are consistent with mandatory (2005) IFRS adoption resulting in a change in the contracting role rather than the noise reduction role (or smoothness role) of accruals. A decrease in timely loss recognition, an increase in timely gain recognition, and a net decrease in asymmetric timely loss recognition are what drives the change in observed smoothness properties of earnings around mandatory IFRS adoption.     

零售商的风险规避特性和公平偏好对绿色供应链运作的影响

针对市场需求的不确定性,本文通过建立风险规避型零售商与风险中性供应商的Stackelberg博弈模型,供应商为主导者,综合考虑零售商风险规避特性和公平偏好心理对该供应链运作产生的影响。研究发现,当风险规避型零售商不具有公平意识时,零售商的风险规避程度与供应商的批发价、绿色创新投入水平以及供应商和供应链整体的效用正相关;供应商的绿色成本系数的大小可影响风险规避程度对产品售价以及零售商效用的影响。当风险规避型零售商具有公平偏好时,零售商的公平偏好负向影响产品售价、批发价以及供应商绿色投入水平和供应商效用;零售商公平偏好对零售商以及供应链效用产生的影响受到零售商风险规避程度的影响。     

后悔厌恶心理对投资者行为影响的实证分析

基于后悔厌恶的心理因素,投资者会表现出持亏卖盈的行为偏好。本文利用中国个体投资者交易账户的交易数据对中国股票市场个体投资者“处置效应”进行了实证分析,并考察了中国股票市场是否存在“十二月效应”对“处置效应”的影响。本文研究表明,中国个体投资者存在显著的“处置效应”,并在十二月份存在“反处置效应”现象。     

全国主粮作物减产风险评估与保险费率厘定研究

《关于加快农业保险高质量发展的指导意见》对开展农业保险风险区划提出了具体要求.本研究针对水稻、小麦、玉米三大主粮作物,利用作物模型集合模拟器、配合县级历史单产统计数据,使用单产时空融合方法还原了1991～2016年全国10 km栅格水平的单产损失率,厘定了保险纯风险损失率和大灾风险附加费率.结果 显示,在100％保障水...     

我国农村金融体系发展的深层次思考

当前,我国农村金融服务体系薄弱和供给不足,严重影响了农村经济结构调整和制约农民增收。为此,要从农村实际和农民需要出发,按照有利于增加农户和企业贷款,有利于改善农村金融服务的要求,加快改革和创新农村金融体制,从而更好地支持农村经济结构调整,促进城乡经济协调发展。     

景区共生能量测算模型构建与应用

景区共生能量水平的测定对区域旅游业高质量协同发展具有重要指导意义。本文明确了共生能量的增量性质,界定了景区共生能量概念,基于共生能量生成原理并考虑共生损耗,确定景区所获线路客流量与扣除了佣金比例后的门票收益的属性及其关系,构建景区共生能量测算模型。以OTA（Online Travel Agency）数据为基础,测算了大湘西地区景区共生能量及景区共生能量指数,并揭示了景区共生能量的基本特征。大湘西地区景区共生能量呈“金字塔”状的层级结构,高共生能量景区是高质量发展的突出贡献者,其在县域空间尺度上表现出较明显的非均衡集中分布特征,在武陵源区、永定区和凤凰县表现为3个高密度集聚区。景区共生能量特征可作为分类指导旅游业高质量发展的依据,促进区域旅游业共生共荣。     

依法治国实施问题研究

本文分析了宗法制在中国产生的原因及其对当代中国依法治国实施的负面影响.作者根据中国水土流失严重和农业工业化过程中的问题,提出了根除宗法制余孽的具体办法,并且指出,只有通过农业人口的集团化、社会化调配才能实现对中国传统生产方式的改造,才能消除中国农村的落后性、封闭性,才能从根本上建立国家的契约化、公司化、社会化,最终实现依法治国的战略.     

Motivation,opportunity, and ability: Understanding new habits and changes adopted for weight management

As obesity rates continue to rise, both effective prevention and treatment programs are urgently required. Combating obesity requires weight management programs that are accessible and scalable to large numbers of people. There is growing evidence that commercial programs, which combine behavior change techniques with the key motivators for changing habits, are effective as the first line in helping people adopt healthier dietary and activity patterns. In particular, digital programs have the potential to provide a service to large numbers of people, be widely accessible and cost effective for the individual. However, to date, digital programs have been relatively under‐utilized and under‐evaluated. There is little published evidence on the performance of programs on a large scale, outside of partnerships with primary care, where participants self‐refer and pay a nominal fee. The purpose of the following study was to examine the interrelated effect of motivation, opportunity, and ability on the behavioral outcomes of a digital commercial weight management program. To address this aim, a thematic content analysis of participants' qualitative responses to habits learned and changes adopted was conducted. Findings reveal that habits learned and changes adopted as a result of participating in the program influence not only weight loss outcomes but other health and well‐being outcomes as well.     

风险管理中的决策分析

风险管理不仅要进行风险的识别、衡量和分析 ,还要对掌握的数据进行分析决策 ,从而在不同的方案中选择最优的决策结果。本文论述如何结合实际情况 ,分别考虑不同因素进行的风险管理决策。