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61.
This paper examines through an analysis of Dutch warfare tourism whether there is a relationship between the subjective perceived salience of Dutch identity and heritage tourists' motives, emotions and overall satisfaction. Using a social identity theory framework, this study provides a view of motives for Dutch warfare heritage tourism and the ways in which this specific variant of heritage tourism evokes different emotions and satisfaction evaluations in visitors. Specifically, we found that visitors who identified strongly as ‘being Dutch’ (the ‘in-group’) have stronger self-enhancement motives compared to those who identify less strongly, and that edutainment features strongly in the museum experience. Visitors seeking initiative/recognition express feelings of disappointment suggesting that the museum's symbolic function as a place of national in-group identity could be more highlighted. We demonstrate that an affirmative and engaged experience can manifest at nationally symbolic sites through positive historical narratives and entertainment, and through ‘in-group’ self-enhancement activities.  相似文献   
62.
This study aims to examine the influence of an international airport's physical environment on passengers' delight and satisfaction. This study also aims to assess the moderating role of national identity on the relationship between physical environment and passengers' delight and satisfaction. A convenient sampling technique was used to select the sample. A total of 271 questionnaires distributed at Kuala Lumpur International Airport, Malaysia were used for data analysis. The result from the structural analysis suggests that physical environment in an international airport influences passengers' delight and satisfaction. Moreover, national identity portrayed in airport moderates the relationships between physical environment, passengers' delight and satisfaction. Overall, findings of this study extends the understanding of physical environment, passengers' delight and satisfaction and national identity in the context of an international airport and offer implications for international airport authorities. Discussions and implications for airport practitioners, limitations, and suggestions for future research are also provided.  相似文献   
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64.
价值链作为组织和协调经济活动的微观机制,已使经济全球化和增长模式发生了深刻的变化。本文利用来自投入产出表的新方法,测度了广东省和江苏省全球价值链和国内价值链的水平。结果表明,粤苏两省切入全球价值链的倾向高于切入国内价值链的倾向,而对其它省份关联效应较大的行业基本上是中间品行业,且具有自然资源密集的特征。全球价值链与国内价值链之间的互动关系,则关系到我国产业升级的前景和区域经济协调发展的基础。  相似文献   
65.
现代化进程加速,少数民族地区社会发展成为重要议题,民族学作为专门研究不同民族的学科,承担着科学、客观及准确认知各个民族并为政府提供政策性建议,推动民族地区繁荣发展的重任。而民族学一向重视研究视角的选择,因为这关系到能否获得对研究问题的可靠认识。通过选取少数民族社会研究中的四个问题予以探讨,阐释关于民族学两种传统研究视角在民族地区现实问题研究中应用的思考,希望能为正确认识少数民族社会发展中遇到的问题与困境,进而促进民族地区健康、和谐及可持续发展提供有益见解。  相似文献   
66.
An evaluation of SFAS No. 130 comprehensive income disclosures   总被引:3,自引:0,他引:3  
In this study, we provide evidence on the pricing of other comprehensive income (OCI) that differs from most evidence in prior research. Prior archival research has largely concluded that OCI is not priced by investors. In contrast, we provide evidence in the post-SFAS 130 period that OCI is priced on a dollar-for-dollar basis as is predicted by economic theory for transitory income items. We attribute this finding to our use of post-SFAS 130 as-reported measures of OCI rather than pre-SFAS 130 as-if estimates of OCI measures. Furthermore, we document that two components of OCI, foreign currency translation adjustment and unrealized gains/losses on available-for-sale securities, are priced by investors. In the post-SFAS 130 period, we also find that the type of financial statement in which firms report OCI and its components affects pricing, consistent with the conclusions of prior experimental research. However, our evidence suggests that investors pay greater attention to OCI information reported in the statement of changes in equity, rather than in a statement of financial performance. This could be attributed to investors becoming more familiar in the post-SFAS 130 period with the predominant reporting of OCI and its components in the statement of changes in equity. These findings may be relevant to both the Financial Accounting Standards Board and the International Accounting Standards Board, which jointly are undertaking a new project that, in part, is addressing financial statement presentation of OCI items.
Theodore SougiannisEmail:
  相似文献   
67.
为应对后疫情时代全球电子信息产业加剧的“比较优势陷阱”,中国亟需通过国内价值链省域比较优势的互补协同提升整体国际竞争力。在价值链产品内,基于垂直专业化分工框架,兼顾增值能力与劳动生产率两个维度,使用非竞争型投入占用产出模型,设计一个评测国家内部区域电子信息产业真实比较优势的新指标。结果表明,东部沿海省域比较优势强度与广度最为显著,内陆省域比较优势集中于上游能源型部门;制造业部门比较优势凸显,服务业部门比较优势相对薄弱;比较优势高省域集中度与低省域集中度的产业部门中,均存在整体比较优势强弱差异,其中,高省域集中度产业部门比较优势强度更高。  相似文献   
68.
作为引领区域创新发展的前沿阵地,国家自主创新示范区企业必须率先实现高质量转型升级,以支撑示范区充分发挥其创新引领和辐射带动作用。基于扎根理论,对11个典型案例进行研究,得到具体影响因素,在此基础上构建研究联合体视角下国家自主创新示范区企业转型升级评价指标体系,并运用AHP-熵权组合赋权模型对2016-2020年中国1827家A股制造企业进行实证研究。结果发现:示范区企业转型升级综合指数整体较低,企业转型升级水平具有较大提升空间;东中西部示范区企业转型升级水平存在较大差距且呈现扩大趋势;南北部示范区企业转型升级不存在显著差异,制造业为主的南部示范区企业转型升级水平较高;示范区企业转型升级受研发创新协同的影响较大,后者是示范区企业转型升级的主要影响因素。鉴于此,国家层面应健全以政府为主导的示范区企业支持政策体系;示范区层面应积极落实国家重大区域发展战略,以培育高精尖人才科研团队、搭建智能化研究联合体为发力点;企业层面以示范区企业研究联合体作为新引擎,聚焦示范区企业核心技术难题,促进示范区企业高质量创新发展。  相似文献   
69.
在1951年北京农业大学造园组设立之前,已经有 一些学校进行了长期的课程建设,国立中央大学在农科和工科 中都开设了造园相关课程。通过梳理国立中央大学园艺、森林 和建筑工程科(系)中庭园相关课程的开设情况、设置原因及 授课教师,分析造园相关的科研、实践及其对风景园林学科发 展的影响。研究发现国立中央大学造园相关课程主要由园艺系 发展而来,建筑系可选修,课程均有相应实习,由吴耕民、陆 费执、范赉、李驹、陈植、曾勉、毛宗良、刘敦桢、刘福泰、 章守玉等留学归国的骨干教师开设。师生们不仅将其教学体系 推广至全国,也进行了一些造园实践和研究,为中国风景园林 学科的发展奠定了坚实的基础。  相似文献   
70.
ABSTRACT: In this paper we argue that national accounting categories provide an inadequate basis for evaluating differences between public and private sector services. This is because accounting categories rely on economic concepts such as market price but do not take account of substantive public policy goals such as universality. The argument has important consequences for the structures and systems of delivery especially where nonprofit providers and social enterprise models are substituted for public bodies formerly integrated into the government's delivery system. Using an example taken from the UK's National Health Service, we show that the mechanisms for ensuring universality through redistribution are not sufficiently taken into account for classification purposes.  相似文献   
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