美国农业研究现状及发展方向

美国强大的农业实力得益于其长期以来对农业研发的支持。长期以来,美国已建立了多渠道的农业研发投入体系和多主体的农业研发执行体系。通过分析、探讨目前美国的农业研究状况,发现其也存在一些问题,如,农业研发投入长期停滞不前,竞争性研发资金比例过小,农业与其他领域的结合不够紧密等;但从发展方向看,美国农业研发投入有望增长,竞争性研发经费的比例也有望增加,这将进一步提升美国农业研究在全球的领先地位。     

基于价值链的作业成本法分析

本文针对传统成本管理方法存在的局限性,将价值链的思想引入作业成本法,用价值链分析帮助找出各作业与产品成本的联系;阐述了价值链在作业成本法中的具体分析步骤,为成本管理提供更准确的依据;从而有利于提高企业的成本优势,形成企业核心竞争力。     

影响农产品加工类上市公司股价的因素分析——基于公司财务绩效的视角

以近五个季度沪深A股市场20家农产品加工类上市公司为分析样本,从公司披露的会计信息的角度出发,运用多元线性回归的研究方法分析了财务绩效对公司股价的影响。结果表明,农产品加工类上市公司的股价波动取决于公司的盈利能力和发展能力,其中影响最为显著的是每股净资产,并且公司的发展能力在对股价的影响中呈现越来越显著的趋势。     

我国融资性担保机构绩效评价实证研究——以江苏省为例

融资性担保机构的经营绩效在不同地区往往存在一定的差异,需要政府出台有差别的政策来促进其发展。从江苏省苏南、苏中和苏北分别选取了6家融资性担保机构,运用因子分析法对它们的经营绩效进行评价。针对三个地区担保机构经营绩效表现的不同,提出提升江苏省不同地区担保机构经营绩效的制度创新路径,对我国其他地区也有较大的借鉴意义。     

Social networks and small business performance in West African border regions

This paper studies the links between economic performance and social networks in West Africa. Using data collected on 358 small-scale traders in five border markets, we show that social networks can be simultaneously a resource which positively contributes to labour market outcomes and a social burden that has a negative economic impact. Testing the effect of social networks between small traders and three categories of actors, we find that the most well-connected actors are also the most successful in terms of monthly profit. The effects of social networks are, however, dependent on the type of persons with whom traders are connected. We show that support received from state representatives and politicians is converted into economic performance, while the impact of law enforcement officers on the monthly profits of traders is not significant. We also find that interacting with traditional religious leaders has a negative effect on economic performance. Our work has two implications: Firstly, collecting data on social networks remains challenging due to endogeneity. Secondly, network-enhancing policies should aim at improving both the internal connectivity of economic actors at the local level and their external connectivity with the rest of the world.     

The relation among self-efficacy,learning approaches,and academic performance: an exploratory study

Self-efficacy influences students’ activities, effort and persistence, and it can help predict their motivation and academic performance. This study attempts to investigate the relationship between self-efficacy, preferred learning methods, and academic performance under different learning methods in a unique hospitality course setting. The results indicate that hospitality management students prefer a “learn by doing” approach instead of computer-based learning and lecturing. This study concludes that self-efficacy affects the academic performance in both lecturing and practical learning in hospitality education. However, students’ preference in terms of learning methods does not influence their academic performance. Emphasizing “learn by doing” in the hospitality higher education curriculum is recommended in addition to recruiting faculty members with extensive industry experience. Conversely, it is recommended that faculty find the means to increase students’ self-efficacy when adopting different teaching approaches.     

Analysis of congress destinations' competitiveness using importance performance competitor analysis

To be competitive and successful in congress tourism, destinations must learn which congress tourism-related attributes are important and how they perform against their main competitors. This study identifies the importance and performance of destination attributes in Antalya, Turkey, and compares the position of these attributes to those of its main rival in congress tourism, ?stanbul. Importance performance competitor analysis results show that, according to domestic participants, Antalya has to focus on “sight-seeing and cultural attractions” and “outside entertainment.” For international participants, “climate,” “choice of meeting and housing properties,” and “suitability of conference facilities” exhibit higher performance in Antalya than ?stanbul.     

Board structure and CEO compensation: Evidence from U.S. lodging industry

Using a sample of U.S. lodging firms, this paper examines the relationship between board of director characteristics and chief executive officer (CEO) compensation. Previous research shows that larger boards are detrimental to the effectiveness of the board of directors and deteriorate the control imposed on CEO actions and pay. Board independence is also suggested as an important quality to emphasize the control on the CEO. We propose that U.S. lodging firms’ board of directors provide a nice setting to investigate the effects of size and independence on CEO compensation level. Our findings suggest that CEO compensation is not related to board size, and positively related to proportion of the outside board members. These findings are contrary to the findings of previous studies. Our findings may provide significant insights to lodging firms’ board of directors to structure efficient compensation packages.     

Effects of different dimensions of corporate social responsibility on corporate financial performance in tourism-related industries

Although the stakeholder framework proposes the multidimensionality of corporate social responsibility (CSR) (Clarkson, 1995), previous research has yet to investigate the relationship between certain dimensions of CSR and corporate financial performance (CFP) in tourism-related industries. The purpose of this study was to disaggregate CSR into five dimensions based on corporate voluntary activities for five primary stakeholder issues: (1) employee relations, (2) product quality, (3) community relations, (4) environmental issues, and (5) diversity issues, and examine how each dimension would affect financial performance among firms within four tourism-related industries (airline, casino, hotel, and restaurant). While all CSR dimensions were proposed to have positive financial effects, results revealed that each dimension had a differential effect on both short-term and future profitability and that such financial impacts varied across the four industries. The findings can provide tourism managers with insights into which dimensions of CSR activities would improve their companies’ financial performance.     

我国旅游业投资价值评价：基于资本市场角度的研究

文章借助于金融学的风险一收益理论及其经典的市场绩效评价指标,利用10年期的大样本数据,首次比较系统地分析了我国旅游业上市公司的投资价值,得出比较稳健的研究结论。研究结果表明,旅游业整体上获得了相对于市场平均水平的超额收益,旅游业的投资价值得到了投资者的肯定;从行业细分来看,市场表现最好的是景点类公司,其次是酒店类,综合类公司的市场表现一般;旅游企业的投资价值与公司质地、特别是盈利能力密切相关。