区域交通与土地利用耦合关系研究

在系统分析了区域交通与土地利用特征的基础上,对区域交通与土地利用的相互作用机制进行了研究,并提出了区域交通-土地利用耦合系数的概念.以黄石市1996-2004年间的交通、城镇建设和耕地的用地规模进行分析,结果显示近年来黄石市的交通-土地利用存在较为密切的关系,近年来交通得到较大发展,因而耦合系数呈增长趋势.     

Effects of Advice on Effectiveness and Efficiency of Tax Planning Tasks

Supervisory advice is generally given to tax professionals in public accounting firms before they commence tax planning tasks. The objectives of giving advice are to achieve effectiveness and efficiency in tax planning, as well as for training tax professionals. An experiment with 54 tax professionals, from accounting firms across Canada, was conducted to determine the effects of supervisory advice on effectiveness and efficiency in performing tax planning tasks of different complexity. Advice results in lower effectiveness in lower‐complexity tasks, as evidenced by more technically inadequate tax plans, signs of confusion and overdetermined solutions (i.e., unnecessary information in the tax plans). In higher‐complexity cases, the results suggest a limited improvement in effectiveness, as evidenced by more technically adequate plans, but at a cost of limiting insightful judgment. On the other hand, advice results in limited gains in efficiency for both the lower and higher‐complexity tasks. This study extends the advice and tax literatures by investigating the role of advice in the performance of tax planning tasks of different complexity, which has not been examined in other research. This study also contributes to tax practice, as public accounting firms should consider the limited gains in efficiency with the decrease in effectiveness for lower‐complexity tasks and the potential to limit insightful judgment for higher complexity tasks. The results of this study suggest that firms face trade‐offs in achieving efficiency, effectiveness and the training objective.     

An investigation into the development and progressive adaptation of graduate attributes in tourism programmes

As higher education institutes are embracing the notion of graduate attributes, it has become highly desirable to embed these attributes within programmes. This study proposes to investigate students’ views of recently identified graduate attributes in the Dublin Institute of Technology (Ireland), and how they perceive their development and application in their tourism programme. The study supports the idea of the importance of placement in the progressive adaptation of learning and in translating the conception of attributes. While students strongly believe that graduate attributes are developed through the placement experience, it is equally important to embed and strengthen the visibility of the graduate attributes building blocks throughout the programme.     

Public and Private Investment in the Port Sector in Mexico, 2000-2010： A Study Through Data Envelopment Analysis

Knowing the level of efficiency of investment applied in ports of Mexico is relevant information for the design of port policies that contribute to its development and thus to greater freight movement. The objective of this paper is to analyze the technical efficiency obtained from International Mexican Ports, through the use of the technique of Data Envelopment Analysis （DEA）. It uses data regarding public and private investment in ports applied during the period 2000-2010 and its influence on the number of Twenty-foot Equivalent Unit （TEU）. Because it has been applied the DEA-CCR （the linear programming model） model input oriented, thus not only the efficiency is calculated in ports, but benchmarking is also obtained to determine the efficient ports that serve as reference to those who were found to be inefficient. The results obtained showed that Manzanillo and Progreso were the most efficient ports. On the other hand, the ports that were not efficient for any of the years reviewed were Mazatlan and Lazaro Cardenas. Generally, public investment has been increasing over the period, and public policies are not designed to allow the ports to have an international projection.     

Prosumer's commitment model: The case of a biodiesel cooperative

Consumers are becoming more aware of their role in the propagation of environmental issues, the transition from passive consumer to prosumer is emerging, and it is of interest to know the commitment factors that leads the biodiesel prosumer to act in favor of an organization which they belong in order to achieve one goal in common and contribute to local sustainable development. In this research, the prosumer is the one who participates as a member and consumer of a biodiesel cooperative. The prosumer's commitment is made up of two components: (i) nonactive or affective, identification with the organization, and (ii) active or participatory, action towards certain goals. The objectives of the investigation are to evaluate the biodiesel prosumer's commitment and know its causes and effects. The hypotheses on the causes and results of the prosumer's commitment are postulated in a structural equation model (SEM), whose theoretical basis corresponds to the double role of the prosumer: member and client of the cooperative. The SEM is evaluated from the perspective of the prosumer based on mixed methodology and partial least square (PLS). The proposed SEM explains 78% (R² = 0.78) of the variability of the contribution of the biodiesel cooperative to local sustainable development, where this contribution is directly and significantly impacted by the two components of the commitment. This case study identifies dimensions that lead the biodiesel prosumer to commit in the cocreation and consumption of renewable fuel, which gives more opportunities for long-term survival of this initiative in a competitive market.     

Assessment of Satisfaction of Local Government as a Client of the Federal Government: Case Study of the Priority Zone Development Program

This paper reports the design of a model that broadens focus of the national government index of customer satisfaction from external clients to internal clients between local and federal governmental institutions. The model for a case study of a national Mexican welfare program includes (i) generic variables, as adapted from the American Customer Satisfaction Index model for government and the variable of institutional image by findings in Mexico; (ii) specific variables, as identified through a qualitative study. The estimation technique is partial least squares. The result is a valid and reliable model that moderately explains satisfaction (R² = 0.67), perceived quality (R² = 0.60), and trust (R² = 0.41). The moderating role of institutional image is not rejected. Future research must test the resulting model in other cases to obtain an appropriate model for the Mexican User Satisfaction Index (MUSI). The Council for Science and Technology of Mexico funds this project.