题库建设的项目分析及设计原则——以多项选择题为例

多项选择题作为语言测试的一种常用手段,以其诸多优点受到了出题者的青睐,这种测试手段可用来测量考生的听力水平、阅读能力,以及写作能力。与此同时,多项选择题的缺点也不容忽视。本文主要讨论了多项选择题的优缺点、干扰项的项目分析方法以及多项选择题在设计时应遵循的原则。     

Reexamination of attendee-based brand equity

The significance of brand concept has been increasingly recognized in the MICE industry due to its ability to create a compelling competitive edge. Complementing the major limitation of a study on attendee-based brand equity [Lee, J. S., & Back, K. J. (2008). Attendee-based brand equity. Tourism Management, 29(2), 331–344], this study reexamines attendee-based brand equity by additionally sampling regional CHRIE conferences (RCs) and comparing the data with I-CHRIE's annual conference (IC) in the context of our theoretical model. This research not only increases the theoretical validity of the previous model of attendee-based brand equity, but also explores brand equity as captured through the differential brand knowledge effect by comparing IC and RCs.     

Threats to the Validity of Logistics and Supply Chain Management Research

To increase the relevance of logistics and supply chain academic research, this paper recommends the development and testing of middle‐range theory and practice‐level theory. Yet, there are a number of research issues that arise when academic researchers test middle‐range and practice‐level theory, both in measuring constructs and in testing theoretical relationships between constructs. Concerning the measurement of constructs, this paper recommends that academic researchers pay more attention to content validity and undertake rigorous processes to ensure content validity. In addition, academic researchers need to more explicitly define constructs as either reflective or formative. If the construct is defined as formative, then the traditional statistical approaches to validate these measurement scales are not recommended. The appropriate use of employing single‐item measures for concrete constructs is discussed. In regard to conducting hypothesis tests, research issues associated with multicollinearity and omitted variable bias are discussed. Relative weight analysis is ideal for testing theoretical models and research hypotheses when survey data are obtained, multicollinearity is present, and there are a large number of independent variables predicting a dependent variable. Thus, relative weight analysis is ideal for testing research hypotheses in logistics and supply chain management.     

Unfairness in consumer services: Outcomes of differential treatment of new and existing clients

In a consumption context, there is a growing interest in understanding unfair behaviour of firms towards customers. Our research focuses on unfairness perceptions driven by differential treatment, particularly through price discrimination, i.e. the practice of charging differential prices to different customers. Our purpose is to investigate the consequences of these practices for unfairness perceptions, satisfaction, trust and patronage, showing a dual perspective: the perceptions of new vs existing clients when they face the advantaged or disadvantaged conditions. A survey-based experimental design approach was used. We conclude that unfairness perception is stronger for existing than for new clients, prompting negative attitudinal and behavioural consequences when the former are exposed to disadvantaged conditions in relation to the latter. Our study aims to provide marketers with a perspective on the pitfalls related to differential treatment between present and prospective clients, with implications in terms of design and implementation of customer management strategies.     

高校科研项目管理中有关部门协同关系的思考

科研、财务、设备三个部门是高校科研项目管理的主要有关部门,目前,这三个部门存在沟通不足,联系不紧密的现象,导致项目管理程序不能恰当衔接,工作效率不高。文章针对这个问题,指出各部门应扩充职责范围填补管理空白,提出引入协同合作管理平台的方法加强各部门联系,提高经费使用效益和项目实施效率。     

试论施工供电运行的质量管理

简要介绍施工供电的特点及施工供电质量管理的重要性,根据供电的不同方式,提出建议。     

INSTITUTIONS AND PERFORMANCE IN EUROPEAN LABOUR MARKETS: TAKING A FRESH LOOK AT EVIDENCE

Abstract This paper presents a selective survey of the recent literature on labour market institutions and offers new empirical EU‐based evidence on the impact of labour market reforms on employment and labour market adjustment. Although the literature traditionally treats labour market institutions as exogenous, attention shifted recently towards understanding the underlying causes of specific institutional arrangements. As a consequence, the literature highlights the great importance of an efficient policy design exploiting these interactions wisely and identifies general principles for achieving an efficient policy design at both macro and micro levels. Although empirical evidence does not show a major change in terms of intensity of labour market reform after the setting of the Economic and Monetary Union and the creation of the euro, the reforms aiming at strengthening the labour market attachment of vulnerable groups tend to have been successful both in raising their employment and increasing labour market adjustment.     

MA公司物流成本的会计核算探析

以MA公司为例,对MA公司会计核算现状进行了探讨,当前MA公司物流成本会计核算内容、核算科目设置、核算信息管理等还存在诸多缺陷,制约了MA公司对物流成本的科学管理,也在一定程度上影响了MA公司的发展,从MA公司物流成本的会计核算内容丰富、会计核算科目及账户设置、会计核算的信息管理等角度提出了对策建议。     

Users expectations and the need for differential beach management frameworks along the Costa Brava: Urban vs. natural protected beaches

Beaches are social–ecological systems where plainly physical, ecological, social and economic dimensions interact, providing several functions and services leading to improved human well-being. Although these systems can provide several protective, recreational and natural functions, only recreation has been traditionally prioritized by managers. This has led to the homogenization of beach management practices, which are poorly adapted to beach settings and beach users. While public participation was highly encouraged, decision-making has traditionally been done by a single stakeholder following a strict hierarchic order. In two antagonistic beaches (natural protected vs. urban) we assess and compare users’ expectations and perceptions that could suggest the necessity of a differential management. Behind an apparent homogeneity, significant differences were detected between these two antagonistic beaches. Although certain normal preferences were common in both beaches, natural attributes were the priority in the natural protected setting, as well as facilities in the urban one. However, the influence of traditional mass tourism model on users’ expectations was undeniable. Particular management frameworks for beaches with singular natural characteristics are necessary. A special emphasis on education and information is needed, as a cornerstone for a sustainable use of these social–ecological systems.     

Application of the Reporting Entity Concept in Australia

For decades, the reporting entity concept has been the foundation of differential reporting in Australia. Those entities classified as ‘reporting entities’ are, prima facie, required to produce full GAAP‐based financial reports while other (non‐reporting) entities are generally able to produce less complex and shorter ‘special purpose’ financial reports. In recent years, the application of the concept, as originally set out in the Statement of Accounting Concepts (SAC) 1 Definition of the Reporting Entity, has been criticized on several grounds—particularly, that it does not yield the reporting outcomes originally intended by regulators. Our analysis of 1,546 companies lodging financial statements with the corporate regulator in Australia (ASIC) shows the principles‐based criteria in SAC 1, designed to indicate the existence of a reporting entity, do not systematically explain its application by entities. Our findings are relevant for policy makers, researchers, and regulators concerned with how these choices might be more effectively regulated in future and whether this is best done through principles‐based or rules‐based approaches.