Does the nature of airport terminal service activities matter? Processing and non-processing service quality,passenger affective image and satisfaction

The surge in air transport demand and the increasingly competitive and volatile market dynamics due to airline deregulation are rapidly transforming airports’ character into multi-service firms and destinations. As a result, service performance measurement of significant systems and their consequent impact on airport users are crucial in creating better airport service design, operation and management for sustainable competitive advantage. The present study 1) assesses the applicability of the Airport Indicators of Passenger Experience (AIPEX) model on Shanghai Pudong International Airport (PVG), and 2) tests a theoretical model that explores the direct and indirect relationships among airport service quality, passenger affective image and satisfaction, as well as the moderating mechanism of passenger type (travel purpose) in these associations. The results indicate that, the AIPEX model fits the PVG context for airport service performance assessment. Also, the theoretical model suggests robust direct associations among processing/non-processing domains and passenger satisfaction, as well as the processing domain and passenger affective image, except non-processing domain and passenger affective image relation. Moreover, significant mediating and moderating effects of passenger affective image and travel purpose on the significant positive direct associations are found. Further, implications for theory and practice are discussed.     

企业财务活动过程中的纳税筹划研究

市场经济是竞争经济,企业如何在激烈的市场竞争中努力使自己收益达到最大化已成为广大企业家和财务工作者的重要课题.而要实现企业收益的最大化,就必须在尽可能多地获取收入的同时减少成本费用支出.但是,面对当前严重的全球性金融危机和日益激烈的市场竞争,企业内部成本费用的压缩空间已是越来越小.而作为企业外部成本的税收,其数额的大小就直接影响着企业实际收益的多少.那么,如何才能在不违反国家税法及财务会计制度的前提下实现企业纳税数额的最小化,从而实现企业税后利润的曩大化?科学地进行纳税筹划便是明智之举.     

多元化经营与经营绩效——基于中国纺织业上市公司的实证研究

本文采用2003～2005年相关数据的算术平均数,通过方差分析和相关分析相结合的方法,对我国纺织业上市公司多元化经营与其盈利能力、成长能力和绩效稳定性能力的关系进行了实证分析。理论分析和实证研究表明：适度的多元化经营对于我国纺织企业在现阶段是可行的,也是合理的。     

浙江省林权抵押贷款案例研究

以浙江省丽水市为案例,回顾了林权抵押贷款开展情况,介绍了贷款具体操作程序、贷款利率设定、贷款优惠政策、贷款担保与收费等,并列举了林权抵押贷款业务开展中5个成功案例。指出目前丽水市林业投融资改革面临主要问题是:贷款期限短、利率成本高、财政贴息政策覆盖面小、担保机构单一、资产评估相对滞后等。     

Airport stops and flights on small airplanes as inhibitors of tourism-related air travel: A case study

This article discusses the extent to which prospective tourists' concerns about airport stops and flights on small airplanes inhibit air travel to tourist destinations, drawing on data from telephone surveys conducted in the Dallas–Fort Worth, Texas area. Respondents were queried about the extent to which one airport stop, two airport stops, and one airport stop followed by a flight on a small, propeller-powered airplane, respectively, would deter them from flying to a destination 1096 miles (1764 km) away. Findings suggest that marketers of similar destinations in similarly distant markets that are accessible by air only after two airport stops risk having their promotional appeals ignored by roughly half those who would prefer to reach such destinations by air. Moreover, those most concerned about such flight schedules were more likely than other respondents to have high incomes and to use the Internet to obtain vacation or travel information.     

造纸业上市企业经营效率及影响因素实证分析——基于DEA-Tobit两步法的实证分析

研究采用DEA-Tobit两步法,基于2011-2016年29家造纸上市企业的面板数据,分析了影响造纸业上市企业经营效率的因素,研究表明:产权属性和企业规模对综合效率和技术效率有显著正向影响;市场化总指数对综合效率和规模效率有显著正向影响;广告密度和财务杠杆对综合效率和技术效率有显著负向影响;企业规模对规模效率有显著负向影响。     

流域生态补偿区的建立对企业经营绩效影响研究——以福建省为例

通过理论分析建立生态补偿区可能会对企业经营绩效产生的影响,以福建省上游上市公司为实验组,下游上市公司为对照组,选取2011-2018年上市公司数据共584个观测值进行实证检验。研究表明:福建省流域生态补偿区的建立提高了上游企业的绩效。进一步分析其主要原因可能是:财政转移支付向上游地区倾斜促进上游环保建设;企业R&D投入的加强;企业资本结构的改变。最后从政策和企业层面提出建议,以实现流域生态补偿政策的可持续性。     

家庭农场经营效率及其差异分析*——基于山东234个示范家庭农场的调查

[目的]文章通过对山东省家庭农场经营效率的实证分析,旨在厘清技术、规模对农场经营效率的促进作用,通过比较分析找出各类型家庭农场短板,针对性地提出政策建议。[方法]以山东234个家庭农场数据为例,运用DEA模型对家庭农场全样本及纯种植、种养结合、种植兼休闲、种养兼休闲4类家庭农场的经营效率进行了测算和分解。[结果]首先,家庭农场综合技术效率仅为0. 170,纯技术效率和规模效率分别为0. 235和0. 786,规模效率相对充分纯技术效率不足是经营效率较低的主要原因;其次,种养结合类农场发展势头较好,纯种植类家庭农场发展滞后且综合技术效率和纯技术效率最低,种养兼休闲类农场的规模效率最低。[结论] 4类农场差异明显,应降低生产技术使用门槛,引导农场主参加职业教育,提升纯种植类农场纯技术效率,同时出台相关政策,实现土地流转的降费提效,改善种养兼休闲类农场规模效率。     

论我国B2C电子商务企业物流经营之路

阐述了我国B2C电子商务企业的物流经营现状,主要分析了B2C电子商务企业在物流经营模式上可以选择的物流外包和战略联盟两种方案,指出我国B2C电子商务企业的物流经营之路。     

我国第四方物流运作模式与发展策略研究

第四方物流(4PL)的发展是我国物流产业发展的重要方面。它对整合物流资源,降低物流成本,推动物流产业的发展非常重要。分析了第四方物流的运作模式及其价值表现,在此基础上提出我国发展第四方物流的策略。