旅行社产品同质化及其成因分析

本文主要讨论了旅行社产品同质化的表现、影响和成因,特别强调了旅行社产品在质量方面的低水平同质化问题,并从直接和间接两个方面对旅行社产品同质化成因做了分析。     

注册会计师虚假陈述民事责任若干基本观点

注册会计师出具的审计报告在本质上是一种特殊商品;现阶段在审理注册会计师虚假陈述证券民事赔偿案件时,判断审计报告真实性的现实标准只能是"法律真实"而不是"客观真实",会计、审计标准是衡量法律真实的直接依据;对审计报告"重大事件"的认定应优先采用"投资者决策标准";审计报告虚假陈述包括虚假记载、误导性陈述、重大遗漏和不正当披露四种形式;注册会计师审计报告虚假陈述民事赔偿责任的性质应为侵权责任,归责原则适用于过错推定原则;在认定注册会计师虚假陈述民事责任因果关系时,既科学又符合现实的方法是:信赖推定与事实推定相结合;同时,要建立完善的应对注册会计师民事责任的措施。     

'On the side of the Angels': community involvement in the governance of neighbourhood renewal

Community involvement in regeneration is far from easy, and is difficult to define. The New Deal for Communities programme has directly involved residents in the governance of neighbourhood renewal with some success. However, community capacity has proved to be limited, adequate representation is difficult to achieve and there has been friction with local government. Community empowerment has to be enabled and supported by getting the structures and processes right, and supporting community representatives.     

A Model of Reputation in Cheap Talk*

We study a dynamic game of advice where the sender's preferences are unknown to the receiver. The novel feature of the model is that there is more than one type of biased sender. We show that the more equal the proportions of different biases in the sender population, the greater the credibility of the information transmitted. Somewhat surprisingly, however, we also find that the receiver does not benefit from this equality. We discuss our results in the context of political lobbying and show that institutions that increase transparency lower lobbyists' incentives for truthtelling, but unambiguously promote the policymaker's welfare.     

Share the Gaze: representation of destination image on the Chinese social platform WeChat Moments

ABSTRACT

This paper explores photos and texts posted by tourists on the Chinese social media networking site WeChat Moments, which is an important complementary data source when examining the representation of the destination image. The research applies Aggregated Maps and Social Semantic Networks to analyze the graphic and textual image of the tourist destination Zhangjiajie on WeChat Moments, as well as the relationship between the two forms. The findings are: (1) photos construct an image of the destination as a mountain area with natural scenery and artificial landscapes; (2) texts reflected a multilayer image with a core and subset; (3) photos and texts echoed each other and their differences contributed to an interactive interpretation. The similarities and differences between photos and texts stimulate a discussion about the internal logic of representation.     

Distorted representation in visual tourism research

Tourism research has recently been informed by non-representational theories to highlight the socio-material, embodied and heterogeneous composition of tourist experiences. These advances have contributed to further reflexivity and called for novel ways to animate representations. On this background, this article develops the notion ‘distorted representation’ to illustrate that blurred and obscure photos can in fact be intelligible and sensible in understanding tourism. Through an exploration of the overwhelmed and unintended practices of visual fieldwork, distorted representation illustrates how photographic materialities, performativities and sensations contribute to new tourism knowledges. While highlighting the potential of distorted representation, the article posits a cautionary note in regards to the influential role of academic journals in determining the qualities of visual data. The article exemplifies distorted representation through three impressionistic tales derived from ethnographic research on the European rail travel phenomenon: interrail.     

外部信息自适应更新的SCMA系统译码方案

现有上行稀疏码多址接入（Sparse Code Multiple Access,SCMA）通信系统采用的译码算法中,基于串行策略的消息传递算法（Message Passing Algorithm,MPA）因其在每次迭代过程只选择单个消息进行更新,存在着收敛速度较慢等问题。针对以上问题,提出外部信息自适应更新的MPA算法,每次迭代过程中自适应选取多个残差值较大、相互独立的节点,更新其外部信息以达到提高计算效率的目的。仿真结果表明,该算法可有效提升译码性能,在计算复杂度与译码性能之间取得了较好的平衡。     

Moral Choice in an Agency Framework: The Search for a Set of Motivational Typologies

Moral choice, as a precursor to behaviour, has an important influence on the success or failure of business entities. According to Rest, 1983, Morality, Moral Behavior and Moral Development (John Wiley & Sons, New York), moral choice is prompted, amongst other things, by a motivational component. With this in mind, data obtained from a sample of four hundred financial sector operatives, employed in a rapidly developing region of China, was used to construct a relatively stable set of motivational typologies which could be used to predict choice within an agency-based context. A non-egoist version of the agency theory was developed, which permitted the modelling of alternative heuristic patterns. Altruists and persons identified as bordering on the verge of being classified as psychological egoists, refused to reorganize their motives when responding to a problem that included both moral hazard and adverse selection criteria. It was also possible to identify certain personal and contextual issues which discriminated between the typologies. Gordon Woodbine, Ph.D., FCPA is Senior Lecturer employed in the School of Accounting, Curtin University of Technology teaching undergraduate and post-graduate students in auditing, business ethics and governance. He has taught for extended periods overseas and is published in several refereed journals including Journal of Business Ethics, Asian Review of Accounting and Journal of Consumer Behaviour. Dennis Taylor Ph.D., FCPA is Chair Professor in Accounting at University of South Australia. Previously, he held professorial, associate dean, and head of school appointments at University of Adelaide, Curtin University of Technology and City University of Hong Kong. He is the author of over 100 publications in areas of corporate financial disclosures and public sector accountability.     

外部非局部自相似先验的图像去噪

针对在噪声水平比较高的情况下难以从噪声图像本身提取准确先验信息的问题,提出一种从外部干净图像数据集学习非局部自相似先验信息的图像去噪方法。首先用高斯混合模型学习外部干净图像的非局部自相似先验信息,其次利用最大后验概率估计的方法找到与噪声图像块最匹配的外部先验信息,最后利用外部先验对噪声图像块进行稀疏表示。实验对比表明,所提算法在去除噪声的同时可以较好地保留图像的细节信息,使图像数据集的平均峰值信噪比提高0.18 dB以上。