大学贯彻ISO9000标准的研究现状及思考

将ISO9000标准应用于高等教育质量管理是保证和提高高等教育质量的有效途径，一些高校已率先通过了ISO9000国际质量标准的认证，还有一些高校正在学习和准备之中。大学贯彻ISO9000质量管理体系标准的研究大有方兴未艾之势。本文从4个方面概述了对大学贯彻ISO9000标准的研究现状，并展开了一些思考。     

浅谈建筑施工中混凝土裂缝产生原因及预防措施

混凝土抗拉强度远低于抗压强度,当混凝土内部产生拉应力超过其抗拉强度时,就会产生裂缝。通过现场施工过程中的观察和查阅有关混凝土应力方面的书籍,对混凝土裂缝限制标准、混凝土裂缝产生的原因及预防裂缝的措施等进行阐述。     

浅析计量标准期间核查

期间核查在实际工作中也被称作"运行检查"或"中间检查",是指为了保持检定或校准状态的置信度,实验室自身使用适当的技术以及校准方法对两次定期检定之间的设备进行的多次检查。期间核查的对象是计量标准、标准物质或其他测量仪器。其目的就是为了确保计量标准、标准物质或其他测量仪器是否保持原有状态。     

关于美国会计准则导向演变的思考

美国爆出安然等一系列重大财务丑闻后，整个会计界进行了深刻的反思，规则导向会计准则成为众矢之的。美国最终决定改革会计准则制定模式，采用原则导向会计准则。美国在会计准则导向转变过程中面临着巨大的挑战，这一转变对我国会计准则建设也有所启示。     

《2002年萨班斯-奥克斯利法案》对会计寻租的抑制

会计寻租是会计丑闻的重要原因,它给经济的发展带来了重大负面影响。本文以公共选择、利益集团等理论分析了会计寻租原因,并结合《2002年萨班斯-奥克斯利法案》,讨论了法案对会计寻租的抑制。     

衡量房价合理回归标准的思考

房价合理回归就是要通过对房价的调控使其回到合理水平,它体现了中央政府对房价调控的决心和信心,反映了城镇居民的心声和期待。判断房价是否合理回归,一看房价是否与城镇居民收入相适应;二看房价是否与成本和合理利润相匹配。要促进房价合理回归,必须坚持房价调控政策不动摇,巩固房价调控成果;努力降低商品住房成本,制止开发商暴利行为;理顺收入分配关系,增加城镇居民收入;加大保障性住房建设力度,构建住房保障体系;抑制住房投机需求,维护市场秩序,以实现房价调控目标。     

Empowerment in hospitality organizations: Customer orientation and organizational support

Although empowering employees has often been prescribed as an efficient strategy for hospitality organizations, the strategy alone cannot ensure success. Individual and organizational factors should be considered to increase employees’ perception of empowerment. This study examines the impact of employees’ customer orientation and organizational factors on the employee empowerment perceptions. Our findings, based on a survey of 203 guest contact employees, suggest that organizations should hire customer oriented people, guide them with service training, provide a reward system, and facilitate service standards communication in order to increase perceived empowerment. Implications of these findings for hospitality service managers are discussed.     

上市公司公允价值变动损益的盈余管理行为 ——基于新会计准则视角的分析

本文研究了上市公司在新会计准则颁布后是否对公允价值变动损益进行了盈余管理。通过研究发现,我国沪市上市公司存在盈余管理行为,上市公司对可操控应计项目进行盈余管理的证据较为明显,但未发现上市公司对公允价值变动损益进行盈余管理的证据。     

Reducing tourism's threats to biodiversity: effects of a voluntary sustainability standard and training program on 106 Latin American hotels,lodges and guesthouses

The tourism industry can negatively affect wildlife, plants and natural ecosystems through habitat destruction, pollution, over-exploitation of natural resources and visitor impacts to sensitive ecosystems. One approach to mitigate such threats is the application of voluntary sustainability standards, supported by training of tourism enterprises and verified by external audits. The Rainforest Alliance standard defines 78 criteria (requirements) for sustainable environmental, social and business practices, and has been adopted by over 600 tourism enterprises – including hotels, lodges and tour boats – in 12 countries. We examined the performance of 106 hotels in six Latin American countries against 29 of the sustainable tourism criteria most directly related to biodiversity conservation. Independent audits were used to assess hotel performance at baseline followed by a repeat assessment after training, about two years later. Mean conformance with the 29 biodiversity criteria increased significantly during this interval, from 44% to 58%. Improvements were greatest for businesses in the lowest third of performance at baseline (laggards) and smallest for hotels in the highest third (leaders). The results indicate that a voluntary sustainability standard and training program can serve both to recognize existing good actors and to drive incremental improvement in enterprises that were previously less sustainable.     

Crowding standards at Petra Archaeological Park: a comparative study of McKercher's five types of heritage tourists

To achieve sustainability in heritage tourism, tourists should be placed at the heart of the management and planning processes. Indicators and standards-based frameworks were developed in the field of outdoor recreation management to manage and measure crowding and other problematic issues in parks and related areas. Using normative theory and visual research methods, this article aims to examine crowding standards of tourists at Petra Archaeological Park, and compare these standards between the types of heritage tourists suggested by a model developed by Bob McKercher. Results showed that tourists’ acceptability levels go down with an increasing number of tourists, and tourists who are highly motivated to visit heritage sites (i.e. purposeful and sightseeing heritage tourists) had the most restrictive acceptable number of tourists at the park. The normative standards formulated in this article provided a guidance to manage crowding at Petra.