Importance of residents’ perception of tourists in establishing a reciprocal resident-tourist relationship: An application of tourist attractiveness

This study was guided by the notion of tourist attractiveness to understand residents' perception of tourists in establishing a reciprocal resident-tourist relationship. To explore the concept of reciprocity and how it is associated with tourist attractiveness, this study adopted an exploratory sequential mixed-method approach in the context of Chinese tourists visiting Jeju Island, South Korea. Findings from semi-structured interviews indicate that residents' perception of reciprocity can be conceptualized and measured through the constructs of resident satisfaction and resident commitment. Further, structural equation modeling found that residents are more satisfied and likely to be committed to the relationship with tourists when these visitors are perceived as attractive partners. The results demonstrate a mechanism for explaining how the residents’ perceptions of tourists influence their satisfaction with tourists and intention to host, market, or attract them again in the future.     

人力资本、社会资本及心理资本对酒店员工的协同作用

酒店是劳动密集型的工作场所,员工不仅需要一定的人力资本,而且更需要社会资本与心理资本,研究这3种资本对酒店员工绩效与组织承诺的协同作用具有理论与现实意义。文章通过实地调研,运用逐步回归方法实证探讨这一问题,研究结果表明：酒店员工的人力资本、社会资本和心理资本都与员工绩效、组织承诺显著相关,且心理资本与社会资本、人力资本能对员工绩效、组织承诺产生协同作用。因此,酒店应该重视员工的社会资本与心理资本,并协同开发这3种资本,以便提高员工绩效,减少流失率。     

黄河三角洲可持续发展的制约因素与对策

以可持续发展理论为依据,讨论了黄河三角洲可持续发展的制约因素：尾闾摆动、黄河流量减少、生态环境脆弱、资源利用不合理、经济结构不合理、经济实力不强等;从生态环境建设、水土整治、生态农业、产业结构优化等方面阐述了实现黄河三角洲可持续发展的对策。     

协同治理：新时期我国公共管理范式的创新与路径

随着全球化、信息化和后工业化社会的不断发展,传统的单一垄断型的公共管理范式逐步向多元化的协同治理新范式转变。本文在简要介绍协同治理主要内涵的基础上,从国际公共管理的经验与国内公共管理环境变化两方面,系统分析我国传统公共管理范式创新的必然性,并对实现这一转变的路径提出尝试性建议。     

政府审计能提升国有企业并购重组业绩承诺可靠性吗？——基于审计署央企审计结果公告的经验证据

以我国沪深A股中央国有上市公司2012—2020年的数据为样本,将审计署实施的审计监管事件作为一个准自然实验,利用多时点双重差分模型实证检验政府审计对国有企业并购和重大资产重组中业绩承诺可靠性的影响和作用机制。研究发现：（1）政府审计的实施能够显著提升国有企业并购重组业绩承诺的可靠性水平,这一结论在全部并购重组样本中和剔除业绩达标在5%以内的样本后均得到了有效验证,且经过多种稳健性和内生性检验后依然成立;（2）进一步的机制检验结果表明,政府审计能够通过“监督”效应和“增量”效应促进国企并购重组业绩承诺可靠性的提升,但并没有对未接受审计的同行业企业起到很好的“溢出”效应;（3）在业绩承诺到期后的经济后果上,政府审计显著提升了业绩承诺达标企业的长期绩效表现,同时降低了其商誉减值风险,但对于业绩承诺未达标企业的影响效果并不明显。     

Anti‐Smoking Policies and Smoker Well‐Being: Evidence from Britain

Anti‐smoking policies can in theory make smokers better off, by helping smokers with time‐inconsistent preferences commit to giving up or reducing the amount they smoke. We use almost 20 years of British individual‐level panel data to explore the impact on self‐reported psychological well‐being of two policy interventions: large increases in tobacco excise taxes and bans on smoking in public places. We use a difference‐in‐differences approach to compare the effects on well‐being for likely smokers and non‐smokers. We find robust evidence that increases in tobacco taxes raise the relative well‐being of likely smokers. Exploiting regional variation in the timing of the smoking ban across Britain, we find no evidence that it raised smoker well‐being. Our findings give some support to the view that tobacco taxes are at least partly justifiable because of the benefits they have for smokers themselves.     

Owner Commitment and Relational Governance in the Privately-Held Firm: An Empirical Study

This paper examines owner commitment and relational governance in the privately-held firm. The proposed model goes beyond agency theory to include research on organization commitment and organization citizenship behaviors, as well as stewardship theory, organizational social capital theory, social identity theory and social exchange theory. Results support predictions of stewardship theory and organizational social capital theory that owner commitment and firm performance are positively related.      

员工组织承诺水平变迁的横断历史元分析：2004~2014

为考察我国企业员工组织承诺水平随年代变迁的趋势特点及其社会影响因素,运用横断历史元分析方法,文章对2004~2014年间采用Allen和Meyer等人“组织承诺量表”的174篇研究报告共61266名企业员工进行分析。结果发现：（1）员工的情感承诺和规范承诺均值与年代正相关显著,持续承诺均值与年代相关不显著。（2）11年间员工情感承诺和规范承诺水平逐渐上升,金融危机后情感承诺水平上升显著。（3）5年前及当年的城镇化率、人均GDP和高校毕业生数量与情感承诺正相关显著,当年的CPI、GDP增长率和城镇失业率与之负相关显著;5年前的CPI、城镇化率、人均GDP、城镇失业率和高校毕业生数量与规范承诺正相关显著,当年的城镇化率、人均GDP与之正相关显著,GDP增长率与之负相关显著;当年的GDP增长率与持续承诺负相关显著。结果表明上述指标是影响员工组织承诺的重要社会因素。     

MIMO BC中新的TH预编码方法

针对多用户MIMO广播信道下预编码技术提出了发射端配置两根天线的改进T H预编码方案。该方法突破了传统TH预编码方案发射天线与接收天线数量的限制,并且得到 了很好的分集和复用增益。仿真结果表明,所提算法在容量上接近理论容量界,且当误码率 为10-2时,所提方案相比单天线THP有9 dB的增益。     

The Demand for Accounting Conservatism for Management Control

We show that conservative financial reporting arises naturallyin principal-agent settings as a means of efficiently motivating agentswhen the penalties that can be imposed on agents are limited. Weconsider an accounting system whose reports are used for contracting andwhose parameters are controlled by the principal. One advantage of our model is that the information system we describe has the accountingcharacteristic of mapping unbiased underlying information about the firminto a reduced message space. The principal can choose how that mappingoperates, i.e., conservatively, liberally, or neutrally. When penaltiesare sufficiently limited (a limited liability setting), we show that theaccounting system designed by the principal is always conservative. Alternatively, in an unlimited liability setting, any bias in the systemdepends on random circumstances, and we would not expect accountingconservatism to arise as a pervasive and enduring phenomenon.