VB中图片框与图像框控件的应用初探

本文主要介绍了图片框和图像框的属性及其事件和方法。另外还大致介绍了图形文件的装入方法。     

浅析公允价值计量属性的应用问题及对策

2006年财政部将公允价值概念引入新会计准则,并被应用于投资性房地产、金融工具、非共同控制下的企业合并和非货币性交易等领域,使我国会计准则进一步与国际准则趋同。然而,现阶段公允价值在我国的应用中还存在许多问题。文章阐述了公允价值的基本内涵,对公允价值运用中存在的问题进行了分析,并提出了进一步完善公允价值计量的若干对策。     

Service needs of elderly air passengers

The paper examines the perceptions of and satisfaction with air transportation services in a sample of persons aged 65 and over at Taiwan Taoyuan International Airport. This study finds that the performance of service attributes such as meals, information announcements, and on-board restrooms do not meet the respondents’ expectations. It also finds that the service needs of the younger and older elderly passengers differ.     

Impacts of health and environmental consciousness on young female consumers' attitude towards and purchase of natural beauty products

This study investigated young female consumers' beauty product shopping behavioural patterns, their perceived importance of product attributes, and their attitude towards and purchase of natural beauty products. This study also examines whether consumers' product attitudes and shopping behaviours are influenced by their health and environmental consciousness. Data were collected from a convenience sample of 210 female college students enrolled at a south‐eastern university in the US. In order to examine the impacts of both health and environmental consciousness on other selected variables, the respondents were divided into four groups based on their scores on the two variables, and a series of analysis of variance were conducted to compare characteristics of the four groups. The results showed that health and environmental consciousness significantly influenced the importance placed on beauty product attributes. Additionally, those with a high level of both health and environmental consciousness were significantly more positive in their evaluations than those with low scores on both variables in their perceptions of natural beauty products. Those with low scores on both variables were significantly less willing than the other groups to pay more for natural beauty products. Analysis of variance results also indicated that the two groups with a high level of environmental consciousness purchased natural beauty products more frequently than those with a low level of health and environmental consciousness, indicating a relatively stronger impact of environmental consciousness than health consciousness on frequency of natural beauty product purchases. Health and environmental consciousness were both significantly related to a respondent's perceived level of knowledge of beauty products and ability to distinguish natural from conventional beauty products.     

Tourist shopping experiences and satisfaction

This paper examines tourists' perceived satisfaction with local shopping culture, staff service quality, product value and reliability, physical features of shops, payment methods, and other shopping and shop attributes with special reference to the region of Cappadocia, Turkey. A survey questionnaire was designed and conducted with tourists visiting the region on a guided tour. It was found that the respondents recorded different levels of satisfaction with various attributes of shops and shopping. Based on the research results, it is suggested that providing a higher level of shopping experience for tourists and increasing the contribution of shopping to the regional economy requires supporting indigenous local people via various fiscal and educational instruments to continue producing and retailing authentic handicrafts and souvenir goods. It is believed that this not only is necessary for the achievement of higher levels of tourist satisfaction and greater economic benefits for the local economy but also for achieving the ultimate goal of sustained and sustainable tourism development. Copyright © 2007 John Wiley & Sons, Ltd.     

企业管理者工作压力的绩效属性——基于自我效能感的解释

工作压力是一个具有复杂构成特征的过程性框架概念.在明确压力结构要素的基础上,管理者的工作压力可进一步界分为内源压力和外源压力两类.文章通过相关分析发现,对于工作绩效效标而言,管理者内源、外源压力分别呈现良、劣压力属性;而基于回归分析的中介效应检验则表明,管理者的自我效能感在压力和绩效间起中介作用,这部分解释了压力绩效属性的成因和过程机制.文章的研究结论对企业开展管理者的压力管理工作具有重要的启示.     

Assessing satisfaction with core and secondary attributes

This research assesses visitor satisfaction with the core and secondary attributes of a tourist destination, using two conventional methods, stated and derived importance. The article shows the importance of core attributes are recoverable equally well, regardless of the method. Importance of secondary attributes, however, vary depending on the estimation method. This difference is systematic. Researchers should use derived methods for assessing satisfaction with secondary attributes. The data are from surveys from visitors to Latin America.     

Quality perceptions under evolving information conditions: Implications for diet,health and consumer satisfaction

Consumers’ perception of, and satisfaction with, fruit quality is an important issue for both public policy and commercial reasons. However, because of information problems, consumers cannot easily choose fruits of a quality most likely to satisfy their preferences and health needs. The research reported here employed an experimental auction method to test perceptions of fruit quality by evaluating the willingness to pay (WTP) of consumers for five different varieties of soft citrus under three different information conditions: visual inspection of the fruit before peeling; visual inspection after peeling; and after consumption. Significant differences were found in valuations of the different varieties as consumers gained information. Conclusions are drawn about the value of the methodology and the results themselves, and implications are inferred for policy and for growers and traders. It is argued that product information should be oriented not just towards nutritional education but also towards increasing the pleasure of healthy eating.     

公允价值的应用现状及其发展建议

中国新会计准则在诸多方面实现了突破,其中公允价值计量属性的运用可谓是最为引人注目的方面。公允价值计量属性的运用,是我国会计准则在国际趋同中迈出的实质性步伐,也标志着我国市场经济日趋成熟。但我国对公允价值的应用与国际相比还有一定差距,现有规定在实施中也面临一些困难,为进一步推行公允价值计量属性在会计准则中的应用,还应在政策制定、会计监管、评估市场、市场环境的完善和会计人员素质等方面做出一系列的努力。     

Foreign currency borrowing surrounding the global financial crisis: Evidence from Korea

We present a complete profile of firms’ foreign currency borrowing surrounding the 2007 global financial crisis. Employing extensive data from Korean firms during 2002–2012, we find that foreign currency borrowing is significantly related to firm attributes of export revenues, firm size, tangible assets and asset growth, as well as to macro-level factors. These results offer two important implications. First, macroeconomic factors alone cannot fully explain firms’ foreign currency borrowing. Second and more importantly, these firm attributes are indicative of a lower default probability and larger collateral value, which would not only facilitate borrowers’ access to foreign currency debt markets but also offer lenders a better protective cushion from possible loan defaults in the face of exchange rate changes and information asymmetry on borrowers’ credits. Period wise, asset-related firm attributes have more pronounced effects in the post- than pre-crisis period. We further show that banking regulations following the crisis effectively limit the access to foreign currency borrowing by Korean firms, most significantly by those belonging to large business groups.