U.S. tourist destinations: A history of desirability

This study supplies a ranking of the most desirable tourist destinations for US travelers from 1907 through 1980, as gauged from a content analysis of travel-related advertisements appearing in two national magazines; Harper's Monthly and National Geographic. The amount of advertising space that features each destination is calculated, and from these totals the rankings of desirable destinations are derived. Maps and accompanying narrative give external validity to the content analysis, while use of consistent coding forms provides reliability. Listings of frequently visited areas accompany each map and narrative, and these in turn generally agree with those developed from the advertisements.     

An international travel Demand model US Travel to Western Europe

This paper examines international travel demand between the United States and Western Europe. A complete system of demand equations is estimated to obtain expenditure and price elasticities of the demand for travel. The results allow the classification of regions of Western Europe as substitutes or complements according to the preferences of travelers. It is found that Americans view Norway, Sweden, Denmark, Spain, and Portugal as “luxury destinations” that might expect to receive an increasing share of the traveler's budget. The price elasticities are relatively low for France, Belgium, the Netherlands, and Luxembourg. France and the U.K eexhibited high price substitution effects as did France and Germany. Travel to most other countries might be classified as complementary with respect to travel to France and substitutes with respect to the U.K.     

La Chevrotière,Coopérative agro‐alimentaire*

L'histoire de La Chevrotière est celle du développement d'une coopérative agricole en milieu rural québécois. Fondée en 1925, la coopérative La Chevrotière a connu une croissance contrôlée en étant à l'affût d'occasions d'affaires correspondant à son orientation de développement, pour et par le milieu agricole régional. Ses principaux secteurs d'activité étaient ceux de la machinerie agricole et de l'approvisionnement de la ferme. Par la suite, La Chevrotière a étendu ses activités aux secteurs de la production porcine, du fromage et de la transformation du lait (beurre et crème glacée). La coopérative emploie aujourd'hui 738 personnes. Le cas se déroule le 9 janvier 2006, lors d'une réunion du conseil d'administration ayant pour objet l'analyse des résultats financiers de l'exercice terminé le 31 décembre 2005, la révision du plan stratégique triennal et l'approbation du budget de fonctionnement pour le prochain exercice. C'est la première fois en dix ans que la coopérative n'a pas atteint ses objectifs financiers. De plus, les membres du conseil d'administration doivent choisir, parmi trois projets d'investissement majeurs, lequel s'arrime le mieux à leur plan stratégique triennal. Nota: Une version anglaise de ce cas ainsi que les notes d'enseignement en français et en anglais sont également disponibles. Les notes d'enseignement relatives aux cas didactiques ne sont pas publiées dans la revue mais sont mises à la disposition des abonnés qui sont membres à part entière de l'ACPC, dans une zone du site Web de l'ACPC protégée par un mot de passe. Rendez‐vous à l'adresse https://www.caaa.ca/fr/publications-et-recherche/perspectives-comptables-pc/notes-p%C3%A9dagogiques/ pour pouvoir consulter ces notes. The “La Chevrotière” case tells the story of the development of a food co‐operative ("Co‐op") located in rural Quebec. Founded in 1925, the La Chevrotière Co‐operative has enjoyed regular growth by pursuing business opportunities aligned with the Co‐op's path of development ‐ for and by means of regional agriculture. Initially, its two main sectors of activities were farm machinery and agricultural supplies. With time, La Chevrotière has extended its activities to include pork production, cheese making, and milk processing (butter and ice cream). Today, the Co‐op has a staff of 738. The case unfolds on January 9, 2006, during a board of directors meeting whose purpose is to analyze the financial results of the period ended December 31, 2005; to review the three‐year strategic plan; and to approve the operating budget for the next period. This is the first time in 10 years that the Co‐op has not attained its financial objectives. Moreover, the members of the board of directors must take a hard look at three major investment projects and choose the one which fits in best with their three‐year strategic plan.     

比较分析两款CAT软件:SDL Trados Studio 2014和Déjà Vu X3

随着技术的发展,市场上的计算机辅助翻译软件琳琅满目、层出不穷。本文先通过概述CAT软件的发展简史对CAT软件进行介绍,之后通过参考他人文献,发现CAT软件的确有提高翻译效率的作用,确定了研究CAT软件的意义。之后通过五方面的对比,对SDL Trados Studio 2014和DéjàVu X3进行了详细分析。研究最后表明,从功能上和价格上综合而言,DéjàVu X3更胜一筹。     

我国电子商务时代物流模式的分析与选择

随着电子商务的蓬勃发展 ,物流配送问题成为制约电子商务发展的“瓶颈” ,电子商务企业物流模式的选择成为突出问题 ,为保证电子商务的稳定发展 ,企业必须根据自身的各种情况 ,选择适合本企业发展的物流模式     

Multicity trip patterns: Tourists to the United States

This study examines international tourists’ multicity trip patterns within the United States. Actual and perceived distance from the country of origin to the destination is assumed to affect the likelihood of multicity tourism behavior. In addition, higher opportunity costs for first-time tourists are expected to lead to increased multicity patterns. An analysis of the trips of international tourists to US metropolitan areas confirmed that multicity patterns differ for groups of tourists with different origins and varying levels of familiarity with the destination. Differences lie in the directionality of flows as well as the extent and nature of multicity tourism behavior.     

CVS/Caremark: The Costs and Strategy of a Tobacco‐Free Pharmacy

This instructional case presents CVS/Caremark's decision to discontinue tobacco sales at its U.S. pharmacies effective October 1, 2014. The case provides data on the strategic issues underlying the decision and examples of the nonfinancial factors that affect product‐line decisions. The case illustrates the use of the broad array of costs in management decision making, including hidden costs, contingent costs, reputational costs, and social costs. It also provides data to explore the decision from the perspective of customer profitability analysis and the differential costs of serving tobacco customers compared with general retail customers.     

新三板挂牌公司融资效率实证分析

以资产总额、主营业务成本、财务费用、资产负债率作为投入指标,总资产周转率、净资产收益率、主营业务收入增长率为产出指标,运用DEA方法,对597家新三板挂牌公司2012-2014年的综合技术效率、纯技术效率和规模技术效率进行实证分析.结果显示:我国新三板挂牌公司的融资效率逐年提高,然而融资效率普遍偏低.进而从经济环境和企业自身两个方面,分析了融资效率偏低的原因,并从政府和企业两个角度提出了对策建议.     

国有企业债务问题——国企改革的突破口

文章认为 ,债务问题是深化国企改革进行制度创新的突破口。文章分析了国企高负债产生的历史原因 ,并对国企负债问题的解决进行了对策分析。     

普洱市女性人力资源开发探究

近年来,随着国家劳动力转移政策的实施,大量的劳动力资源从农村转移出来,不乏大量的女性劳动力,女性人力资源已成为社会进步与经济增长的主要力量,其作为人力资源的一半,也越来越受到学者、政府的关注。就普洱市的相关数据,探讨女性人力资源开发利用中存在的问题,进而找出适合普洱市女性人力资源开发的对策与措施。