跨国公司外币报表折算问题研究

目前国际上在外币报表折算中折算汇率的选择和折算差额的处理,尚未形成一致的国际惯例.外币报表折算主要方法有流动与非流动项目法、货币与非货币项目法、时态法和现行汇率法.根据我国实际情况,外币报表折算更适用时态法.     

Understanding resident subjectivities toward tourism using Q method: Orchid Island,Taiwan

The pursuit of sustainable destination tourism should begin with an understanding of resident subjectivities. Residents are concerned with good governance and cultural integrity, and they are aware of their role as stakeholders in tourism in their communities. In this study, residents of Orchid Island, Taiwan, were interviewed using Q method in order to evaluate their subjectivities toward tourism. Forty-two statements regarding a theoretically and historically defined discourse of tourism were sorted by 34 respondents. This forced-choice method revealed four types of subjectivities, which are distinguished as Culture Broker, Cultural Conservative, Cultural Purist and Pragmatic Governance. The results show how the respondents perceived tourism in their destination. They agreed upon certain core issues regarding destination tourism, while contesting other issues. Respondents held strong views concerning how government policy affects their community and how tourism and culture shape each other. It is concluded that many issues in tourism research are highly relevant to residents of small tourism destination communities. This implies that tourism research should focus on understanding and coordinating resident subjectivities so as to inform government planning and decision-making, especially in indigenous communities or small islands.     

Modelling substitution between domestic and outbound tourism in Australia: A system-of-equations approach

This study uses a system-of-equations approach to model the substitution relationship between Australian domestic and outbound tourism demand. A new price variable based on relative ratios of purchasing power parity index is developed for the substitution analysis. Short-run demand elasticities are calculated based on the estimated error correction almost ideal demand systems. The empirical results reveal significant substitution relationships between Australian domestic tourism and outbound travel to Asia, the UK and the US. This study provides scientific support for necessary policy considerations to promote domestic tourism further.     

The Application of the Guttman Scaling Procedure in the Measurement of Consumer Behaviour: A Marketing Myopia

Abstract

This aim of this paper is to introduce Guttman Scaling procedure for the assessment of consumer behaviour. It is suggested as a useful methodology particularly when the unidimensionality of the scale is of concern. An empirical case study, designed from the service quality literature, was presented in order to demonstrate a possible application. Further implications and the efficiency of this scaling method is also discussed.     

LIQUIDATION IN LIMIT ORDER BOOKS WITH CONTROLLED INTENSITY

We consider a framework for solving optimal liquidation problems in limit order books. In particular, order arrivals are modeled as a point process whose intensity depends on the liquidation price. We set up a stochastic control problem in which the goal is to maximize the expected revenue from liquidating the entire position held. We solve this optimal liquidation problem for power‐law and exponential‐decay order book models explicitly and discuss several extensions. We also consider the continuous selling (or fluid) limit when the trading units are ever smaller and the intensity is ever larger. This limit provides an analytical approximation to the value function and the optimal solution. Using techniques from viscosity solutions we show that the discrete state problem and its optimal solution converge to the corresponding quantities in the continuous selling limit uniformly on compacts.     

工程力学教学改革的探索与实践

工程力学课程是一门独立学科,具有其系统性和完整性,但在工程力学教学过程中却存在很多问题,主要表现为课程内容重复;课程结构设置不合理等。为此,针对工程力学课程的特点及存在的问题,在教学改革过程中,对其教学内容进行重新整合,并采用灵活多变的教学方法,同时,完善了课程考核方法,以提高教学质量。     

我国环境会计相关问题浅析

随着环境问题的日趋严重,环境会计已成为可持续发展的一个重要课题.它是环境经济学与会计学相互交叉渗透而形成的一门全新的生态会计科学.环境会计作为会计界对可持续发展的一个贡献,在近几年已成为会计学的热门话题.我国企业环境会计研究中的关键问题是计量方法、科目设置以及环境会计信息披露等.     

分段函数在分段点处导数的一种求法

由一错例引出了讨论导函数在分段点处的左、右极限与对应函数的左、右导数相等的分段函数在分段点处导数的一种求法。     

基于任务驱动的“设施规划与物流分析”课程教学模式研究

“设施规划与物流分析”是一门工程类的课程,强调应用性。如何体现其应用性以及如何使学生学会应用该课程相关的理论和方法成为其教学面临的一个难题。文章总结了该课程的现有的教学模式和方法,提出并研究了任务驱动模式在谊课程教学中的应用。     

山东省城市建设用地利用效益评价

随着我国城市化进程的加快,城市建设用地规模不断扩大,城乡用地供需矛盾更加突出,如何提高城市建设用地利用效益降低城乡用地矛盾显得非常有现实意义。以山东省为例,从经济效益、社会效益和生态环境效益角度选取16个评价指标,采用主成分分析法确定指标权重,通过多因素线性加权法对山东省2000~2013年城市建设用地利用效益进行评价。研究表明:(1)山东省城市建设用地利用综合效益、经济效益、社会效益和生态效益总体呈上升趋势,尤其2006年以来趋势更加明显;(2)从各效益增长幅度和对综合效益的贡献率看,经济效益生态效益社会效益;(3)综合效益的提升主要依赖于经济效益的提升,且经济效益贡献率与生态效益贡献率呈明显的负相关关系。针对分析结果,提出了山东省提高城市建设用地利用效益的对策建议。