城市性质与酒店业发展模式关系

伴随着中国旅游产业化和市场化进程的加速,中国城市酒店的发展模式正面临着整体变革,酒店业发展的本质属性使得不同性质城市酒店发展出现不同模式。文章以三类性质的城市为基础,深入研究了中国不同职能城市的酒店发展模式,即东部特大城市的"两极化总部"发展模式、中西部省会和新兴旅游城市的"经济型"发展模式以及专业镇经济发展起来的特殊城市的"东莞"发展模式,并对其模式产生原因及其演变进行了研究。     

农民工社区就业的实证研究——兼与其他社区就业群体比较

本文以陕西省24个城市社区233名社区就业者的调研数据为例,从社区就业农民工人力资本、农民工社区就业特点和社区就业者类型与收入的相关关系进行了比较实证研究。得到如下结论：一是农民工社区就业者教育人力资本普遍偏低;经验人力资本偏低;迁移人力资本较高。二是农民工找工作主要靠熟人和亲戚等社会资本．但是非公共职业介绍机构和培训机构的作用也不容忽视;多数农民工有长期社区就业的打算;三是社区就业者类型与收入水平显著相关。     

预算软约束、企业财务风险与审计定价

本文具体考察在上市公司存在预算软约束的情况下,我国的会计师事务所在审计定价时如何考虑上市公司的财务风险.研究结果表明:①事务所的审计收费与上市公司的负债比率之间呈显著的正相关关系;②在国有上市公司中,预算软约束程度的增加降低了公司的财务风险,因此审计收费与公司负债比率之间的正相关关系有所减弱;③在金融发展水平比较高的地区,预算软约束程度的减轻提高了公司的财务风险,因此审计收费与公司负债比率之间的正相关关系有所增强.这一研究结果说明,我国的会计师事务所在审计定价时不仅考虑了上市公司的财务风险,而且还会根据公司的预算软约束程度对其财务风险进行相应的调整.     

Tackling an accounting coursework assignment - action research on the student perspective

The study focused upon first year undergraduates' experiences and perceptions of a major coursework assignment in accounting. The context was a modular programme with several hundred students from many different courses taking a common first year, first semester introductory accounting module. In the role of a reflective practitioner, the author adopted an action research approach, and gathered various forms of evidence including in-depth interviews with four students at key points during and after completion of their courseworks. The main issues highlighted were: (1) the effect which the university, as a new environment, has on learning in the early weeks of a course, and the fractured nature of learning in a semesterized course; (2) the personal strategies which students adopt for scheduling time on coursework, and the way in which this may differ from the expectations of staff; (3) the variety of learning approaches represented within the student group. These issues are reflected upon and implications for both the author's practice and for other practitioners are considered.     

The debate between empirical and broader phenomenological approaches to research

Since the end of the nineteenth century, the discourse between positivism and phenomenology has dominated the development of social science research methods. The argument is reflected in current tourism research and some scholars doubt the validity of positivism. Here opposing views as expressed in two recent Chinese publications are examined. By analyzing the two views and their methodology, the characteristics and limitations of both positivism and phenomenology can be highlighted. Both positivism and phenomenological methods have their own advantages and disadvantages, and an integration of the two types of research methods is most commonly used. In some specific research methods positivistic and phenomenological methods can be combined to attain more scientific knowledge. The paper also examines ‘technical rationality’, a philosophy which has been criticized by many for excessively focusing on the tool itself and so ignoring the research object and the purpose of the study. Yet although technical rationality does derive from positivism the former cannot simply be equal to the latter. It is suggested that the improvement of the scientific quality of tourism research is still the primary need for the development of the tourism discipline at present. It is not possible for tourism research to become a discipline purely through inclusion in specialized courses or existing subject content. Tourism research must become more scientific before it becomes a discipline.     

打造涠洲岛国际高端休闲旅游岛的金融支持对策

本文参考和借鉴国内国外旅游岛建设过程的投融资经验,以北海涠洲岛开发建设为例,分析了金融支持的现状,诊断在投融资方面存在的问题,并运用比较经济学的相关理论,提出加大金融对涠洲岛高端休闲旅游岛开发建设的政策建议,对涠洲岛建设国际旅游岛具有重要的借鉴意义.     

Dividends,research and development expenditures,and the value relevance of book value for UK loss-making firms

We extend prior research on the value relevance of accounting information for loss-making firms by allowing the coefficient of book value to vary across three distinct set of loss-making firm observations in our valuation model. Our key findings are, first, that book value is a less important determinant of equity value for either high R&D-intensive firms or dividend-paying firms, relative to firms with low R&D-intensity and zero dividends. Prior literature suggests that book value is a strong indicator of firm value for loss-making firms. This reasoning stems from book value's role as: (i) a proxy for the value of the possibility of abandoning or adapting the firms' net assets; and/or (ii) a proxy for expected future normal earnings. Our work suggests that this prior literature does not fully capture the valuation role of book value for loss-making firms. Second, we also find that dividends are value relevant, but generally only when the valuation role of book value is contextualised by allowing its coefficient to vary across high R&D-intensive firms, and dividend-paying, loss-making firms.     

民办高校内部控制研究

随着我国教育事业的蓬勃发展,民办高校越来越被人们所熟知.如今,民办高校已经走过二十多个年头,在其认可度不断走高的同时,其暴露出来的问题也不在少数,不少民办高校内部管理松弛、监督不力、会计控制薄弱等问题层出不穷,一套科学有效的高校内部会计控制制度的出台迫在眉睫,以规范校内经济秩序,保证民办高校事业健康持续地向前发展.本文结合民办高校的特点,围绕内部控制五要素对民办高校内部控制进行研究,发现民办高校内部控制环境、风险管理、控制活动及信息沟通、内部监督等方面的不足,并从完善民办高校内部环境、风险管理、强化民办高校控制活动、加强民办高校信息与沟通建设、加强民办高校内部监督等方面提出相应建议,旨在加强民办高校的内部控制.     

年金保险危险选择策略研究

本文对年金保险危险选择保单挂起时点从最优、战略和实际三方面提出了解决方法,进行了学术探讨。     

Evidence of the impacts of public e-procurement: The Portuguese experience

This paper analyses public e-procurement implementation and emphasizes its main difficulties and impacts in relation to the type of public organizations. The primary impacts and changes in the Portuguese public sector are analyzed within the new legal framework, which adopts mandatory e-procurement for any open, restricted or negotiated procedure. In this sense, two surveys carried out in consecutive years were conducted to assess the implementation difficulties and impact of e-procurement in the Portuguese public sector.The major value of this research is that it presents and discusses, for the first time, evidences about difficulties and impacts on the mandatory adoption of public e-procurement, based on the case of Portugal. The results show that the entities’ administrative level influences the e-procurement implementation, which is influenced by the innovation adoption process.