体育舞蹈教练员综合水平对运动员成才影响因素的分析

近年来,体育舞蹈运动在我国呈上升趋势迅速发展,该运动人才的培养方式、方法随着社会的进步不断创新的同时,其教练员的综合水平也在同步提高。本文分析了我国体育舞蹈教练员在培养运动员成才过程中自身所应具备的综合水平,并从专业技术、训练水平以及综合管理等方面进行了分析,为教练员的自身素质得以加强提供了指向性的目标,提高了教练员培养优秀选手的能力,为培养出更多优秀的运动员开辟了成才之路。     

外部审计师依赖内部审计功能的研究综述

在外部审计师依赖内部审计功能的研究中,国内外学者认为环境因素会影响内部审计的规模和质量,进而影响外部审计师依赖内部审计的功能。不少学者认为内部审计作为管理培训的会计风险、内部审计资源的安排和调整所产生的固有风险等因素都会影响外部审计师依赖内部审计的程度。另有学者认为外部审计师依赖内部审计的功能主要受内部审计外包的调整、非审计服务和客户的压力、内部审计资源调整等因素的影响。在今后的研究中应着重考虑治理质量因素的相互作用对外部审计师的影响和内部审计资源的影响因素以及这些因素如何影响外部审计的可靠性等方面。     

Understanding the factors affecting the adoption of the Internet of Things

The Internet of Things (IoTs) is widely considered as one of the most important infrastructures for promoting economic development and technological innovation. The purpose of this study is to find the key factors influencing IoT adoptions, specifically in Taiwan’s logistics industry. In this study adopts a model which is a hybrid of technology, organisation and environment (TOE) and the decision-making trial and evaluation laboratory method (DEMATEL) to evaluate the complex factors influencing the adoption of IoT. The study employs the TOE framework as a basis to develop a general evaluation framework, and the DEMATEL technique conceptualises a structural model and then identifies the causal relationships among factors through a cause-effect relationship diagram. Finally, we also divided the complex influencing factors into cause and effect groups to better clarify the causal relationships for decision-making, to ensure the efficiency of IoT adoption.     

被征地农民征地听证会满意度影响因素研究

研究目的:基于中部某市问卷调查,分析被征地农民征地听证会满意度的影响因素,探索提升听证满意度的改革对策。研究方法:问卷调查、Logistic模型。研究结果:征地听证会地点的合理性、过程的规范性、主持人的中立性、外界专家的参与度、结果的公开性和意见受相关部门的重视程度对满意度有显著正向影响。研究结论:应通过一系列改革完善中国的征地听证制度,推动征地听证从仪式化走向实质化,促进其发挥预期功能,减少征地矛盾。     

山西成家庄煤矿矿井充水因素分析及水害防治措施

矿井水害的预防预报是指查清矿井水文地质条件,对水害做出分析判断。本文以山西成家庄煤矿防治水为例,分析了矿井充水因素,以理论结合实际,为预防矿井水害提供依据。     

Influencing factors of farmers’ willingness to withdraw from rural homesteads: A survey in zhejiang,China

The purpose of the paper is to analyse the influencing factors on farmers’ willingness of withdrawal from rural homesteads (WRH). Methods that included field surveys, factor analyses and case studies were used for this paper. The results show that farmers have a strong willingness to own the property on which their homesteads sit. There are deviations between homestead systems and execution. It is common that the area of a homestead exceeds the lawful standard, and one peasant family owns two or more homesteads. Peasant families have many concerns about WRH, which include: reduction of employment, lack of supporting social security, high expenditure of new houses, low compensation criteria for homesteads, decline in standard of living and inconvenience in agricultural production. Among all means of compensation, peasants prefer allocated residences, and they pay more attention to public service facilities and fundamental facilities. The authors argue that implementing employment and social security policies and setting up linkage mechanisms of WRH could help to smoothly push forward WRH.     

Are the BRIC countries overtaking intermediate countries in the race for international R&D? The case of Spain

The emergence of Brazil, Russia, India and China (BRIC) as international locations for foreign direct investment in R&D is a sign that multinationals are relocating their technological activities to new territories. This trend may weaken the supremacy of the developed countries until now considered leaders in innovation, and may mean the loss of the competitive advantages enjoyed by the countries considered intermediate innovators. This paper examines the situation of Spain as a typical intermediate economy and compares it to its main competitors among the BRICs. Based on eight case studies of subsidiaries with R&D centres in Spain, we conclude that the policies adopted by certain emerging economies to develop their national innovation systems are proving effective and that these countries now pose a threat to intermediate economies. However, the BRICs still lag behind in terms of the security of their institutional framework; this situation leaves intermediate countries in an advantageous position.     

Forecasting economic activity from yield curve factors

This paper provides clear-cut evidence that the slope and curvature factors of the term structure of interest rates (yield curve) contain more information about future changes in economic activity than the term spread itself, often used in the literature as a predictive regressor of economic activity. These two factors reflect different information about future economic activity, which is smoothed out by the term spread. The paper shows that the slope factor has predictive power on future economic activity over longer horizons ahead, and thus may be interpreted as reflecting future business cycle conditions. On the other hand, the curvature factor, which enters the term spread with opposite sign than the slope factor, has predictive power on shorter movements of future economic activity which may be associated with changes in the current stance of monetary policy. These results hold for a number of world developed economies.     

Push or pull? Identifying rock climbing tourists' motivations

The aims of this research are to clarify the motivations of rock climbing tourists by using a push and pull framework and to investigate the relationship between tourist motivation and overall satisfaction. In a survey of 473 rock climbing tourists in the Geyikbayırı region in Antalya, Turkey, the most important push motivations were identified as ‘physical setting’ and ‘challenge’, while ‘climbing novelty seeking’ and ‘climbing tourism infrastructure’ were the most important pull motivations. Furthermore, the findings of this study indicated that overall satisfaction of rock climbers can be determined by their push and pull motivations. The results also showed that motivations of rock climbers differ according to their experience levels. The paper ends with theoretical contributions of the study and its managerial implications.     

The Risk Effects of Acquiring Distressed Firms

Existing research shows that bidder default risk increases following acquisitions due to a rise in post‐acquisition leverage and managerial risk‐taking actions offsetting the potential for asset diversification. This study examines whether the risk effects of acquiring distressed targets are fundamentally different and investigates possible explanations for any dissimilarities. Bidders often acquire relatively smaller distressed targets in domestic and related industries and have a higher initial target stake and more financial flexibility, thereby minimizing risk exposure. Controlling for several characteristics of bidder investment behaviour in both types of deals, however, we find that the increase in bidder default risk is substantially larger when acquiring distressed firms.