Factores determinantes de la lealtad al proveedor de servicios turísticos online

The aim of this study is to analyze the factors determining loyalty towards online tourist services supplier with a model which integrates the influence of trust in tourism websites with the conceptual framework of the Theory of Planned Behaviour (TPB). The hypotheses were tested on a sample of 305 airline travel tickets online purchasers, with the use of structural equation models. The results of the empirical study suggest that the three variables of TPB (perceived control, subjective norm and attitude) positively influence loyalty towards Internet use to purchase airline tickets. The role of trust is especially relevant as it also boosts the effect of TPB variables. Finally, a set of managerial implications are considered.     

Improving Ethical Attitudes or Simply Teaching Ethical Codes? The Reality of Accounting Ethics Education

ABSTRACT

Ethical instruction is critical in accounting education. However, does accounting ethics teaching actually instil core ethical values or simply catalogue how students should act when confronted with typical accounting ethical dilemmas? This study extends current literature by distinguishing between moral/ethical and legal/ethical matters and then re-evaluating the effectiveness of ethics training. A cohort of final-year accounting students with significant ethical training evaluated ethical scenarios. Half were moral (non-legal) and half contained legal as well as moral components. After further ethical instruction they re-evaluated the scenarios. Ethical attitudes towards legal/moral issues improved, but attitudes towards moral-only issues did not. This questions previous studies which purport to demonstrate the effectiveness of ethical instruction and queries the benefits of accounting ethics education. Are fundamental ethical principles being ignored in an effort to prevent more obvious accounting wrongdoings? Accounting ethics training needs to be reassessed if true ethical improvement is to be achieved.     

Hotel Efficiency Analysis from the Customer’s Point of View in Romania: A Stochastic Production Frontier Approach

The purpose of this article is to measure the efficiency of hotel units in Romania from the customers’ point of view and to identify factors that explain the differences in efficiency between hotel units. A stochastic production frontier is estimated together with a technical inefficiency model using cross-sectional data from 622 hotel units in Romania. The results show that the average efficiency is high. However, there are significant differences between hotels in different regions and with different star ratings. The most influential factor affecting efficiency is the online visibility of a hotel unit on social media platforms and on travel planning sites. The study’s results offer insight for hotel decision-makers to be able to improve the perception of hotel efficiency by taking appropriate action to meet customer needs.     

中学第二外语听力课中MCS方法的探讨(英文)

本文通过前人对元认知、元认知策略和MCS方法在第二外语听课以及作者的调查探讨MCS方法在第二外语听力课的重要性以及基本原则。本研究发现MCS方法可以帮助学生对MCS方法引起注意并从某些方面提高学生的听力理解的能力,其中包括学习环境、学习计划、选择适合的学习策略、合作学习、检测、评估以及在听力课堂进行策略的调整。     

Revisiting Border Effect: Evidence from Taobao.com in China

Inherent home bias and trade barriers (particularly local protectionism in China), which are difficult to separate, are two main explanations of border effect. We attempt to solve this problem by analyzing online trade. Different from offline trade, inherent home bias is the only cause of online border effect because local governments are usually unable to restrict online trade. Thus, the difference between the border effect in online and offline trade can be reasonably interpreted as the existence of government protectionism in the offline market. We find a statistically significant difference between online and offline border effects in China, which can be interpreted as strong evidence that policy barriers remain significant and hinder interregional trade.     

互联网视角下供应链金融的新发展

在这个网络社会愈发深化的时代,通过互联网科技完善和发展线上供应链金融成为必要的发展方向。本文首先梳理了传统供应链金融的基本模式,发现了其存在的不足;然后重点介绍了当前三种主要的线上供应链金融模式,总结了线上供应链金融的优势;最后,提出相关政策建议,认为金融机构应该不断升级线上供应链金融产品,逐步完善供应链金融线上操作系统,监管机构需要出台更加严格的监管规则对线上供应链金融进行有效监管。     

我国零售业电子商务发展探讨

当前,我国零售业电子商务发展存在的问题,主要体现在信息不对称影响消费者决策,交易双方的信用难以确保,支付安全问题令人担忧,物流体系滞后制约零售业电子商务发展等方面.政府应从完善信用体系,保障支付安全,加强物流系统建设,重视人才培养等方面入手,切实解决零售业电子商务在发展过程中存在的问题,从而实现我国零售业电子商务的新发展.     

Users’ perceptions of two types of hotel reservation Web sites

Building on the technology acceptance model (TAM), this study examined users’ perceptions of reservation Web sites: hotel-owned and third-party. As an experimental study, this study tested whether a modified variant of the TAM could be used to evaluate users’ perceptions of two different channels for hotel online reservations. Perceived usefulness was a key predictor of users’ attitudes toward using hotel-owned Web sites, while perceived ease of use was a key predictor of users’ attitudes toward using third-party Web sites. Both perceived playfulness and attitudes were two key predictors of users’ intentions to use hotel reservation Web sites. However, no significant differences in users’ perceptions were found between the two types of Web sites. Overall, users had more favorable attitudes and higher intentions to revisit third-party Web sites than hotel-owned Web sites.     

油浸式变压器故障在线诊断方法研究

根据各溶解气体的在线监测数据，采用灰色GM（1，1）和PNN融合技术进行在线故障诊断．先通过GM（1，1）预测模型预测未来时刻变压器中矿物绝缘油在电和热的作用下，分解产生的氢、甲烷、乙烷、乙烯及乙炔5种气体溶解浓度，并将预测结果作为概率神经网络故障诊断的输入利用PNN进行变压器故障诊断．实例表明，该方法能够诊断变压器在未来时刻的绝缘状况，并能满足工程实际需要．     

旅行社网站服务公平性对顾客行为意向的影响研究

企业坚持公平性原则,才能建立和维系与顾客的长期关系.笔者以旅行社网站的顾客为研究对象进行了一次实证研究,探讨了旅行社网站服务公平性对顾客行为意向的影响.数据分析结果表明:旅行社网站服务公平性直接影响顾客信任感和满意感,间接影响顾客的行为意向.