微型金融评级的特殊性及对我国的启示

微型金融评级以微型金融为基础，是微型金融发展到一定阶段的产物。微型金融的特殊性决定了微型金融评级在评级对象、评级主体、评级方法、评级功能等方面也存在特殊性。随着微型金融的迅速发展，我国应逐步构建微型金融评级体系，并利用现存机构、以标准化方法开展微型金融评级，以推动我国微型金融评级发展。     

Measuring Net Foreign Assets： The Case of China

This paper discusses two methods of measuring net foreign assets（NFA）： directly using the financial account and indirectly using the current account. The former method is found to be more accurate than the latter method. The paper also includes a detailed discussion of the valuation methodology. The results show that China＇s NFA are much lower than the cumulative current account surplus or the cumulative foreign exchange reserves. This leads to an underestimation of growth in foreign direct investment and an overestimation of the capacity of foreign exchange reserves to cope with possible withdrawals. Therefore, the Chinese Government should pay more attention to valuation issues to obtain more accurate measurement of NFA. Meanwhile, the Chinese monetary authority should relax its control on the foreign exchange settlement system, allow the private sector to hold a certain amount of foreign exchange, and encourage foreign assets to be denominated in RMB to solve structural problems, including entity and currency mismatch     

The business model and balanced scorecard in creative tourism: the ultimate strategy boosters

Despite the various studies on creative tourism, little managerial frameworks such as a business model and a balanced scorecard are investigated for this new phenomenon. The overall image that emerges from the literature is ambiguous and fuzzy. Also, many activities known as creative tourism experiences may provide new participative experiences but rarely include a creative process. This study covers a whole aspect in designing a feasibility test model for creative experiences based on balanced scorecard through qualitative content analysis and as the essence of that, a Business Model by content validity and clustering analysis. Analysis of data by the mentioned methods reveals that four perspectives and 13 critical success factors are essential for the feasibility of a creative tourism experience. In addition, 22 indicators in 3 main dimensions determine the success of a creative tourism business model. This study is part of a growing body of research focused on discovering hidden aspects of creative tourism.     

中外会计信息质量特征比较与借鉴

会计信息从某种意义上讲是一种"商品"。对会计信息有用性的要求是通过会计信息质量来实现的。世界许多国家和国际组织都以不同形式对会计信息质量特征做出规定。我国应建立财务会计概念框架体系,并制定以"受托责任观"为核心的信息质量特征体系,将可靠性作为最重要的质量要求。     

A trivariate model of participation,fertility and wages: the Italian case

Italy has unusually low fertility by OECD standards, accompaniedby unusually low female participation in paid work. This paperaddresses the issue of the empirical relationship between fertility,female participation in the labour market and wages with theseItalian 'peculiarities' as a backcloth. A trivariate model ofparticipation, fertility and wages has been constructed andestimated using three pooled cross-sections of Italian microdata, allowing for the identification of cohort effects. Thismodel follows a 'purist' approach: the participation and fertilitydecisions, as well as the wage equation, are modelled as completelyjoint. The cohort effects turn out to be significant: the pointestimates do not appear to confirm actual trends, which arenegative for fertility and positive for participation. The femalewage is the most important variable influencing the propensityto have children and the propensity to participate in the labourmarket, casting doubt on suggestions that observed trends arethe products of shifts in women's 'tastes'.     

《制度学原理》论纲

改革开放以来,我国已经建立起庞大的制度体系,但却没有建立起专门以制度为研究对象的制度学原理,结果是制度不科学、不完善,在很大程度上影响了我国社会主义的政治经济文化建设。为此,笔者试图开展这方面研究,以求建立起我国《制度学》的理论体系,促进我国社会主义的“制度文明”建设。     

A learning methodology using Matlab/Simulink for undergraduate electrical engineering courses attending to learner satisfaction outcomes

Learner-centred approaches follow the prevailing tendency in modern University reforms which are primarily concerned about “how people learn”. The methodologies can be learner-centred in the sense of placing the student as the main actor of the teaching–learning process by increasing his interactivity and participation, but also considering what is relevant for the student by measuring the learner satisfaction. In order to promote both aspects, this paper proposes a synchronous software-based active methodology that makes use of the simulations to show a virtual scenario to the students and challenge them to predict and discuss the evolution of the scenario. The proposed methodology improves the visual interface, promotes discussion both among students and with the teacher in a brainstorming stage and shows real-world examples. This software-based methodology has been implemented into an Electric Machinery course at the University of Seville (Spain), and the evaluation has been carried out considering both the affective and cognitive domains. Principal components analysis proves to be useful to highlight the dimensions with a higher influence on learner satisfaction and the affective and cognitive results confirm the successful implementation of the proposal.     

Assessing the e-Service Quality of Sellers in an Industrial e-Marketplace

Existing studies of electronic service quality (e-SQ) mainly deal with online shopping mall operators in business-to-consumer (B2C) markets, whereas research into the e-SQ of sellers in industrial electronic marketplaces (e-marketplaces), characterized by multiple sellers and multiple customers, is lacking. Therefore, this study intends to determine if existing theories developed and tested in the B2C online shopping mall context are directly applicable to measure e-SQ of industrial e-marketplace sellers. By qualitatively analyzing customer feedback obtained in an e-marketplace, this study offers an in-depth exploration of e-SQ dimensions, discovers a tentative causal model of the e-SQ specific to industrial e-marketplace sellers, and compares the tentative model grounded in the qualitative data with existing research tested with quantitative data. This study shows that existing e-SQ scales may not apply, without revision, to measures of the e-SQ of industrial e-marketplace sellers.     

Understanding resident subjectivities toward tourism using Q method: Orchid Island,Taiwan

The pursuit of sustainable destination tourism should begin with an understanding of resident subjectivities. Residents are concerned with good governance and cultural integrity, and they are aware of their role as stakeholders in tourism in their communities. In this study, residents of Orchid Island, Taiwan, were interviewed using Q method in order to evaluate their subjectivities toward tourism. Forty-two statements regarding a theoretically and historically defined discourse of tourism were sorted by 34 respondents. This forced-choice method revealed four types of subjectivities, which are distinguished as Culture Broker, Cultural Conservative, Cultural Purist and Pragmatic Governance. The results show how the respondents perceived tourism in their destination. They agreed upon certain core issues regarding destination tourism, while contesting other issues. Respondents held strong views concerning how government policy affects their community and how tourism and culture shape each other. It is concluded that many issues in tourism research are highly relevant to residents of small tourism destination communities. This implies that tourism research should focus on understanding and coordinating resident subjectivities so as to inform government planning and decision-making, especially in indigenous communities or small islands.