会计师事务所质量控制之我见——从质量控制准则的新变化角度分析

文章从质量控制内容、质量控制目标、质量控制制度要素、质量控制强度等方面分析新准则的进步,并就我国会计师事务所如何适应质量控制准则的变化,加强质量控制提出了几点设想和建议。     

城乡规划法之下强制性内容的实现路径

规划强制性内容具有重要的实践意义,是体现规划公共政策属性、实施规划监督和检查的重要内容。城乡规划法赋予了强制性内容的法律地位,并且规定了其区别于一般内容的修改程序。然而强制性内容的规划编制往往研究不够深入、制定不够慎重,随着下位规划的开展,研究逐步加深,在规划编制和实施过程中必然产生较多的难以落实的问题,进行强制性内容的修改将带来较大的效率和效益成本。因此必须提高规划强制性内容编制的科学性和可行性,对强制性内容进行分类分层,指标性、空间载体性内容区别对待,努力探索在规划编制中保障强制性内容得以顺利实现的最佳路径。     

国家审计与国家治理模式的趋同性——基于审计内容角度的考察

国家治理的模式影响国家审计的制度形态。以审计内容为研究线索,统计分析发现：国家审计趋同于国家治理发展模式,经历了以威权为主导到以法治为主导并逐渐推进以民主为主导的发展阶段,以维护人民群众的根本利益为根本目标,为实现国家善治发挥了应有的“免疫系统”作用。     

‘A Comparison of the Contents of the Codes of Ethics of Canada’s Largest Corporations in 1992 and 2003’

This paper compares the findings of content analyses of the corporate codes of ethics of Canada’s largest corporations in 1992 and 2003. For both years, a modified version of a technique used in several other studies was used to determine and categorize the contents of the codes. It was found, inter alia, that, in 2003, as in 1992, more of the codes were concerned with conduct against the firm than with conduct on behalf of the firm. Among the changes from 1992 to 2003 were a significant increase in the frequency of mention of environmental affairs, legal responsibility as the basis of codes and enforcement/compliance procedures.     

关于建立中国旅游文献学的构想

中国旅游文献学与中国旅游文献不同,中国旅游文献是中国的先贤们旅游活动的真实记录;而中国旅游文献学则是以中国旅游文献为研究对象的专门学科,包括中国历史上遗留下来的一切有关旅游文献为对象,主要考察其形式载体、发展历程、内容鉴别、分类编目、校勘整理、开发利用以及有关创造旅游文献主体的旅游家的活动。     

Examining destination images from travel blogs: a big data analytical approach using latent Dirichlet allocation

ABSTRACT

In the big data era, destination images have played an increasingly important role in tourism development. However, seldom tourism research has utilised big data analytics to examine destination images from travel blogs. Therefore, this study proposes and evaluates a big data analytical approach using latent Dirichlet allocation to extract attributes of online destination images from 140,286 travel blogs about 20 cities in China. Results reveal 14 dimensions with 54 attributes of destination images of the studied cities. Interesting findings are discovered between online destination images and tourism cities. This study also summarises the implications for tourism research and practice.     

A Proposed Response Model for Controversial Advertising

Abstract

A number of advertisers have used the strategy of controversial images (fear, sexual), or promoted their controversial product (alcohol, underwear), in a way to get the audiences' attention and a positive reaction. However, the use of controversial advertising can also potentially offend people and create a negative reaction. This article discusses controversial advertising and proposes a conceptual model of responses to controversial advertising.     

合约化质量的概念演变、内容构成与认知模型的探讨

在对质量概念发展演变分析的基础上,针对复杂产品系统而提出了合约化质量概念,论述了其内容构成及相关关系,建立了认知结构模型和认知度量模型。     

中国旅游网站电子商务产品与服务分析

本文从电子商务的理论角度出发，从交易维、信息维的角度对旅游电子商务的产品和服务进行划分，并依此深入统计调查了目前中国旅游网站各类电子商务产品与服务开展的情况。同时就其中典型的在线旅游产品和服务与典型的线下产品服务作了对比统计。从而对中国旅游电子商务的开展程度作出结论。     

理实一体化在网络互联教学中的应用

本文阐述了理实一体化教学,并对其在网络互联教学中（包括课程标准、教学内容、教学实施、教学方法）的应用进行了深入的探索,最后对其在教学实践中收到的良好效果给予了肯定。