论体验经济时代教育旅游产品的开发

体验经济时代的来临要求我们用全新的视角来看待旅游业。笔者在分析了体验经济和旅游业关系的基础上,提出了教育旅游的体验化趋势,并着重探讨了教育旅游产品的开发。     

一种基于MCMC稳态模拟的贝叶斯索赔校正模型

Btihlmann模型是贝叶斯方法在经验费率厘定中最为著名的应用，然而该模型在结构参数先验信息不足的情况下，并不能得出参数的无偏后验估计。本文针对传统方法的不足，运用基于MCMC模拟的贝叶斯方法对历史数据进行校正，通过Gibbs抽样构造出一种多层Poisson模型稳态分布的马尔可夫链，动态模拟出索赔频率的后验分布以及缺失参数值的后验估计，改进了传统的索赔校正模型，提高了计算的精度。利用WinBUGS软件包进行建模分析，证明了该模型的直观性与有效性。     

我国主题酒店营销探析

体验经济时代的到来使得国内主题酒店面临新的机遇和挑战,不能准确把握消费者需求、营销理念过时、缺乏新颖的营销策略等问题成为主题酒店不能完全适应现阶段消费者行为和需求转变的障碍。本文提出在主题酒店实施体验营销的观点,并从制定体验营销战略和体验营销组合策略两方面着手分析,使主题酒店能更好地满足消费者的体验需求,实现自身长远发展。     

稳步推进人民币汇率制度改革——结合国际经验的探讨

为了保持国民经济稳定快速增长，为了给金融改革创造适当的外部环境，为了应对较大规模的“货币错配”风险，为了防止“日元升值综合症”在中国重演，人民币汇率弹性化改革应当采用渐进方式。这个过程中，为了有效抵御国际投机资本冲击，中国应采用由公开宣布的管理浮动汇率制度、着眼于汇率稳定的频繁外汇市场干预、规模较大的外汇储备组合而成的“三位一体”政策组合；为有效控制汇率风险，中国还应加强针对货币错配的资拳项目管制和审慎监管。     

Modeling firm specific internationalization risk: An application to banks’ risk assessment in lending to firms that do international business

Drawing on internationalization process theory, we develop a new model for firm-specific internationalization risk assessment. The model shows that firm-specific internationalization risks can be determined from a firm's experiences and from current business activities in a firm's network. Experiential risks are categorized as international, country market, network, or relationship experience risks. Risk assessment in current network activities can be determined from a firm's dependency on a network and from the network's performance and evolution. We apply our model to credit risk assessment by banks and other credit institutions. This article adds to research on financial institutions’ credit risk assessment by focusing on firm-specific internationalization risk assessment, an area that has previously received little attention in the literature. In addition, this article provides a better understanding of risk assessment in the internationalization process, shedding light not only on the risks involved in firms’ commitment to internationalization but also on the risks that banks and other institutions take when they commit by lending to internationalizing firms.     

Novelty: A mechanism of tourists’ enjoyment

Novelty, conceptualized as the experience of something new and different from the everyday, is widely believed to be what defines tourism experiences and makes them enjoyable. The present study tests the mediating effect of novelty on positive emotions in two longitudinal data sets based on daily psychometric diaries. Findings show that the effect of tourism experience on positive emotions is indeed partly mediated by novelty. The mediation effect is similar for average positive emotions as well as for the emotion of interest, suggesting that novelty sparks positive emotions through goal congruence more than by directly triggering interest. Findings affirm that novelty is indeed fundamental and enjoyable in the tourism experience.     

Book Review Section

J. Hoggett and L. Edwards Accounting in Australia
K. Langfield‐Smith, H. Thorne and R. W. Hilton Management Accounting. An Australian Perspective
B.M. Cunningham, L.A. Niokolai and J.D. Bazley Accounting—Information for Business Decisions
M. Greenstein, and T.M. Feinman Electronic Commerce: Security, Risk Management and Control     

Daily relationships between customer incivility,organizational control,self-efficacy,and service performance

Despite increasing research regarding the buffering conditions of customer incivility, little attention has been paid regarding how firm-driven tactics can serve as buffers between customer incivility and work outcomes. To fill this gap in the literature, our research assessed the relationship between daily customer incivility, next-morning self-efficacy as it related to next-day service performance, and the cross-level moderating effect of perceived organizational control. Using the experience sampling method, we collected diary data from 135 South Korean service employees over five consecutive working days. The results of our multilevel analyses showed that customer incivility from one day had a significant indirect effect on next-day service performance through next-morning self-efficacy. Employees’ perceptions of behavior-based organizational control mitigated the negative relationship between daily customer incivility and next-morning self-efficacy. However, perceived outcome-based organizational control did not moderate the daily customer incivility-self-efficacy relationship. These findings suggest that managing service employees with behavior-based control is more effective than using outcome-based control when helping them cope with daily customer incivility.     

Momentary well-being matters: Daily fluctuations in hotel employees’ turnover intention

Drawing on affective events theory and the unfolding model of voluntary turnover, the dynamic nature of emotional dissonance, job autonomy, subjective well-being (SWB), and turnover intention are examined in a daily diary study. The study's design employs an experience sampling method. Participants are full-time employees in guest-facing positions in full-service or luxury hotels in the United States. Sixty-five participants completed a one-time baseline survey and a daily diary study twice per day for at least five working days, resulting in a total of 416 day-level observations. Within-person variance in turnover intention is predicted by day-level within-person SWB and emotional dissonance. This study shows that SWB and turnover intention are not stable phenomena among frontline hotel employees. Moreover, the study emphasizes the important moderating role of daily job autonomy and the moderating effects of person-level trait resilience. The theoretical and practical implications of these results are also discussed.     

Understanding the experience and meaning of app-based food delivery from a mobility perspective

Online food delivery service has developed rapidly and expanded the boundaries of the catering industry. Being a food delivery rider in the gig economy attracts workers with the premises of flexibility and freedom. However, existing studies based on labor process theory revealed that freedom is fictitious. The study sheds light on how the individual rider finds meaning in their work from the mobility perspective. A mixed-method approach based on questionnaires, interviews, and mobile ethnography is applied. Findings showed that food delivery riders gain the experience of freedom in many aspects, from flexible working hours, body movement, immediate cash transfer to freedom from many other regulations. Being a rider represents a free lifestyle and a way to control one’s fate. Yet, it is perceived as a transitional job. This study contributes to making connections between the mobility perspective and work-related studies.