基于港口视角下广西物流发展的战略思考和措施

文章分析了广西沿海港口的现状及制约物流发展的问题,从广西港口腹地核心层、中心层、中间层、泛外层视角对物流和产业布局进行了思考,提出了广西物流近期发展的重点、中期发展的目标和远期发展的展望,并对发展广西港口物流产业提出一些建议及措施。     

Form or substance: the role of business plans in venture capital decision making

We explore a well‐known instance of fast decision making under high uncertainty, venture capital (VC) opportunity screening. We analyze a sample of 722 funding requests submitted to an American VC firm and evaluate the influence of the form of the submission and content of business planning documents on VC funding decisions. We improve on prior literature by a) using a large sample of known representativeness, b) relating request characteristics to actual VC decisions, and c) developing an inferential logic that takes account of the multiple sources of information to which VCs have access. We find that the presence of planning documents and some information contained therein are weakly associated with VC funding decisions. Based on our inferential strategy, we find that this information is learned independently of its inclusion in the business planning documents. Copyright © 2009 John Wiley & Sons, Ltd.     

Using the land-use planning process to secure travel plans: an assessment of progress in England to date

A travel plan is a package of measures implemented by an organisation to encourage people who travel to/from that organisation to do so by means other than driving alone by private car. This paper advances two principal arguments: firstly, that the planning system and maximum parking standards as part of it are the main factors leading to travel plan development in England today; and, secondly, that the difficulties of using the planning system in this way means that there is a risk that many of these travel plans are unlikely to have a great deal of influence on travel patterns, making it more unlikely that they will achieve the predicted impact on travel behaviour change, as contained in the important study and report “Smarter Choices” (Department for Transport, 2004).This paper presents results from a survey of planning and transport authorities in England, which obtained a 62% response rate from the 139 authorities contacted. It also uses the results of 18 interviews with local authority and Highways Agency staff involved in securing travel plans through the planning process. The survey found that the planning process (as opposed to voluntary efforts) is indeed the main means by which travel plans are now secured. In addition, maximum parking standards were shown to have a major influence on travel plan formation for organisations going through the planning process. There are however reasons to doubt that all of the travel plans secured through the planning process are effective. This is because:

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Many local authorities use only planning conditions and not the more flexible (but complex) obligations which would allow more complex travel plans to be secured.

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There is a lack of monitoring of travel plans in many authorities.

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There is evidence that in many authority areas there are travel plans in breach of legal agreements, but these breaches are not enforced, reportedly due to a lack of monitoring, resources, and other organisational issues.

The paper discusses the reasons for these findings and also makes a number of suggestions as to how the planning system could be improved as a means of securing travel plans.     

Benefits and Strategic Outcomes: Are Supplemental Retirement Plans and Safer Driving Related in the U.S. Trucking Industry?

We suggest that a firm's benefits can relate to important organizational outcomes that have strategic implications. We propose a number of mechanisms that could relate benefits to strategic outcomes, including the notion that benefits can help attract and retain the type of employees who are most likely to perform in ways consistent with the firms’ strategies. We illustrate this with the case of supplemental retirement benefits in an actual setting, the long‐haul trucking industry. We report positive organization‐level relationships associated with the management choice of offering these benefits. Our results show that firms offering supplemental retirement plans engage in significantly safer driving practices, as measured by the proxy of driver insurance costs, as hypothesized. These findings show that benefits can be related to outcomes that have strategic implications for the firm. By showing that retirement plans may be of value to organizations, we help to bridge the academic‐practitioner divide and provide motivation and guidance for additional work on this important but underresearched topic. © 2015 Wiley Periodicals, Inc.     

Smoothing the waves of pension funding: Could changes in funding rules help avoid cyclical under‐funding?

Defined benefit pensions are still an important part of retirement income security for 44 million people. After 2000, these plans experienced extreme difficulties. Although the magnitude of the problem was unprecedented, its causes were not. Interest rate and asset prices decline in a recession, when earnings are low. Pension funding rules reflect this regularity. This requires additional contributions when times are bad. We address this counter‐cyclicality through three proposed rule changes. We use a simulation model to evaluate these. Our results indicate that counter‐cyclicality would have diminished, while funding adequacy would have improved.     

浩坤水电站厂房布置方案的选择

文章以地处喀斯特地区的浩坤水电站厂房布置方案的选择为实例,说明在选择水电站厂房布置的形式、位置时,应结合枢纽的地形、地质、施工、交通、运行、年发电量及投资等多方面进行方案比较,以获得经济效益最佳的方案。     

The Market Reaction to the Pronouncements Related to International Accounting Standards （IAS） 19R

This paper examines whether and how investors reacted to the pronouncements related to International Accounting Standards （IAS） 19R. Using a sample of 401 European firms reporting pension and retirement expense during the period of 2006-2011, this paper finds negative abnormal returns around the pension project initiation by the International Accounting Standards Board （IASB）. More importantly, the abnormal returns are more negative for firms with higher financial leverage and lower ratios of net periodic pension cost to net income, but less negative for firms in countries with weak creditor rights （CR） and infrequent use of the corridor approach under IAS 19. Additionally, the effects of financial leverage and the ratio of net periodic pension cost to net income on the abnormal returns are more pronounced for smaller firms. Overall, the results are consistent with the view that recognition of previously disclosed off-balance-sheet pension liabilities as required by IAS 19R increases debt contracting costs, and highlight the importance of considering firm size and CR in international tests of debt contracting theory.     

A service position model of package tour services based on the hybrid MCDM approach

ABSTRACT

Traditionally, package tour (PT) agencies assumed that tourists only pay attention to the PT’s price, so PT service providers often offer limited package tours based on options and prices. Nowadays, PT service providers face the difficult challenge of how to offer diverse PTs to satisfy tourists’ needs based on a reasonable price. This study proposes an evaluation model of package tours based on diverse resources and transportation means. This study proposes a two-dimensional evaluation framework to analyse tourists’ needs regarding package tour services and the proposed model could be applied to plan mass customized package tours based on the portfolio of value satisfaction index (VSI) and the price satisfaction index (PSI). The study also proposes that mass customized package tours can improve the traditional tour planning method through a portfolio of diverse tourism resources. Moreover, the study integrates the different choices of traffic and transportation tools, as well as tourism resources and providers in six portfolios of package tours in the Nantou county of Taiwan. These six package tours can be planned through three traffic and transportation tools (tourist coach, railroad, and minibus) and four tourism resources (natural experiences, cultural exploration, shopping and cuisine, and event participation).     

Fragmented Food Habits and the Disintegration of Traditional Meal Patterns: A Challenge to Public Health Nutrition in Canada?

Abstract

This study examines the shifting patterns in meal consumption practices among Canadians and the sources of disruption of meal habits. It analyses the notion of breakfast, lunch, dinner, out-of-household consumption of food, cooking, and snacking which could be considered as disrupting eating habits. Meal skipping, primarily breakfast and lunch was common, particularly among women, as was consumption of food outside the home, particularly among lower income earners and respondents with lower education attainment. The findings of this survey suggest that contemporary Canadians are experiencing a disruption of meal times, a rise in the frequency of snacking and an erosion of the will or ability to prepare or cook meals at home. For many Canadians, the traditional notion of three-meals a day is becoming an ideal, rather than a daily reality. Fragmented food habits and the disintegration of traditional meal patterns represent a challenge to public health nutrition in Canada.     

Why do Women feel the way they do about market work: the role of familial,social and economic factors

Various empirical studies find evidence of that women tend to underestimate the probability that they will work in the market in the future. This can lead to initial under-investment in market human capital and resulting earnings penalties later in life. However, virtually no study investigates the familial, social and economic factors that cause women to plan/expect not to work. Thus the onus of “incorrect” plans is placed wholly on the women, and society absolved of any responsibilities in helping form those plans. This work uses data from the NLSYW and investigates the effects of a wide range of factors on women's future work plans. Results indicate that plans are definitely not formed in a vacuum, and that familial, social and economic circumstances all play a decisive role in shaping them. Some suggestions are made for policy formation to encourage women to plan on working in future.