随机利率下住房反向抵押贷款的定价与应用

文章基于考虑老年人对养老金的需求不断增大,以及养老保障应具备抵御通货膨胀的能力等事实,运用精算法对传统的住房反向抵押贷款的定价模型进行了推广和改进,建立了联合随机利率下包含房价变动和房产折旧等影响因素的终身给付的住房反向抵押贷款定价模型,给出了多种支付方式下的定价公式及其近似公式,并通过一组实例验证了模型的正确性和合理性,为贷款机构制定住房反向抵押贷款价格提供了一定的依据。     

从粮食收获质量调查看粮食质量检测体系建设

建立国家粮食质量监测体系,从2006年就正式拉开了序幕。通过各级政府和有关部门的共同努力,几年来,省级粮食质量监测中心得以不断完善,省以下区域站陆续建立,初步形成了国家、省、市(县)、企业4级粮食质量检测体系。但是,通过粮食收获质量调查活动,我们仍然发现粮食质量监测体系中不完善、不尽人意的地方。粮食质量监管与检测体系,相对于技术监督、食品卫生、农业、畜牧等行业已是追赶局面,要在比较短的时间内迎头赶上,需要政府多扶持、部门更重视、检测机构更努力。     

县乡财政体制改革探析——以河北省定州市改革为例

为有效解决县乡财政困难,促进县域经济发展,在中央和地方政府的不断探索下,正在逐步完善我国省以下财政体制。目前全国已经有18个省试点“省管县”,受到政策扶持的县（市）的经济发展明显加快,“省管县”在很多地区被证明是发展县域经济、解决“三农”问题的一种现实路径。以河北省定州市的改革试点为例,着重考察在扩权强县改革中取得的成效,并分析实际工作中存在的问题,提出进一步改革的完善措施,以及政府在改革中的责任定位。     

Effects of hotel website photograph size and human images on perceived transportation and behavioral intentions

Travelers have been shown to use the Internet as their primary source of information for locating and booking hotel accommodation, while various website dimensions have been known to influence consumer behavior. Yet, there is no consistency in the way that hotels display their website photographs, especially in relation to photograph size and content, and few studies have investigated this important domain. This study examines the influence of hotel websites’ pictorial information (i.e., photograph sizes and human images) on perceived transportation, booking intentions and willingness to pay more. Analyzing 247 responses with structural equation modeling, large photographs increase transportation, which, in turn, increases booking intention and willingness to pay more. Large photographs are most effective when human presence is absent, while the effect of small photographs is improved with human presence. This study extends transportation theory by demonstrating that transportation can occur in non-narrative scenarios, specifically through photographic images.     

Restorative experiences and online tourists’ willingness to pay a price premium in an augmented reality environment

This study examined the effects of the restorative experience triggered by empowerment features in augmented reality (AR) on online tourists’ immersion and willingness to pay a price premium in the pre-purchase phase. The study focused in particular on the coherence and compatibility perspectives of the restorative experience. A scenario survey was conducted to validate the research framework. The research findings clarified the psychological mechanism behind the willingness to pay a price premium in AR-empowered online travel experiences. They indicated that the two AR empowerment features namely environmental embedding and simulated physical control generate restorative experience, which further fostered immersion and ultimately resulted in the willingness to pay more. The results may help online tourism services select appropriate AR empowerment features that will incite tourists to pay a premium price and also help create an effective AR tourism destination experience in the pre-purchase phase. This study focused on the attention restoration theory, empowerment paradigms, and AR-based service technology to develop an integrated conceptual framework of the relationship among AR empowerment features, restorative experience, immersion, and pre-purchase decision-making behavior.     

利用风险投资基金促进我省中小高科技企业发展

详细介绍了河北省风险投资的概况、存在问题，并介绍了国际市场上近10个国家风险资本经验与教训，最后提出了河北省积极利用风险投资基金，促进高科技企业发展的对策。     

农民知识化：农民增收的战略选择

改革开放以来，安徽省农民收入总体增长较快，但也呈现出明显的阶段性下降趋势，面对新的阶段，新的形势，要求我们要用新的思路，新的对策来实现农民收入的可持续增长。农民知识化是农民增收的战略选择。     

基层法院“案多人少”的困境与出路探析——以我国中部地区某基层法院为例

＂案多人少＂已成为制约基层法院发展的瓶颈,法院受理的案件增长迅猛、法院办案人员增长相对滞后、人均办案数量增长。审判管理方面的弊端,如审判管理观念滞后、审判资源配置不合理、审判管理微观设计不科学是造成＂案多人少＂现状的重要原因。应更新审判管理观念,优化审判资源配置,科学设计审判管理细节,有效突破＂案多人少＂的困境。     

“实质重于形式”原则在会计实践中的应用

文章对《企业会计制度》中新增加的“实质重于形式”的原则如何在融资租赁、收入的确定、计提坏帐准备的范围和比例及存货期末计价等方面的实施进行了分析和探讨。