中小企业融资与发展中小金融机构

一个国家的经济稳定持续增长离不开数量众多的中小企业，特别是在稳定经济、吸纳就业、出口创汇和提供社会服务等方面，中小企业的作用是不可或缺的。我国中小企业的发展状况与美国相比，相距甚远，研究美国中小企业的融资模式对解决我国现存的中小企业融资困境具有一定的参考价值。本文就中小企业融资与发展中小金融机构提高了我国相应的几点建议与对策。     

Role of tourism in connecting Taiwan and China: Assessing tourists' perceptions of the Kinmen–Xiamen links

For a broad understanding of tourism across the Taiwan Strait, this paper previously draws on an overview of tourism and the evolutionary process of “Mini Three Links” policy between Kinmen (of Taiwan) and Xiamen (of China). Further, using empirical testing, the paper assesses the perceptions of Kinmen tourists towards China. The results reveal the fact that low-politics activity or people-to-people contacts can be an effective force to reduce tension. The finding of the paper also indicates that as long as tourism across the Taiwan Strait continues to grow, the relationship between Kinmen and Xiamen can therefore be normalized and promoted.     

Dimensions and Effects of Consumers' Travel–Transportation Involvement: The Case of the Mini Three Links

Since its implementation in 2001, the Mini Three Links (MTL) has become the most important transportation means for Taiwanese travelling to China. The MTL is connected to recreation/travel in Kinmen: service providers often include short local trips as part of the transit process. This study focuses on the concept of travel–transportation involvement in the MTL, exploring its effects on consumers’ travel–transportation dependence, identity, loyalty, price sensitivity, and product purchase intention. Travel–transportation involvement is divided into behavioural involvement and social–psychological involvement, which in turn considers attraction, self-expression, and centrality to lifestyle. Survey respondents are passengers using the MTL service at Kinmen Shangyi Airport and Shuitou Port. Structural equation modelling is used to analyse the 380 valid questionnaires; results show that different involvement dimensions have unique effects. Behavioural involvement positively affects price sensitivity. Attraction positively affects travel–transportation dependence, which further improves travel–transportation identity. Attraction also has indirect negative effects on loyalty and price sensitivity, which are mediated by its impact on travel–transportation dependence and identity. Further, centrality to lifestyle negatively affects product purchase intention during the travel process. Self-expression has a direct positive effect on travel–transportation dependence and loyalty, but a direct negative effect on price sensitivity. Finally, self-expression has indirect negative effects on loyalty and price sensitivity; the mediation process is identical to that for attraction. This study is valuable in terms of distinguishing between various effects among previously overlooked dimensions of travel–transportation involvement; it also provides practical implications for related travel–transportation-service practitioners and tourism development within Kinmen.     

An investigation into student satisfaction,approaches to learning and the learning context in Auditing

Arguably, the audit course is one of the most challenging as it links prior accounting knowledge with new audit knowledge that students are generally not exposed to. A mini‐audit group project was implemented at a New Zealand university, and a learning approach and learning experience survey instrument was administered. Responses from 98 students suggest that they perceived the learning experience positively and were encouraged to adopt a deep approach to learning. The findings have implications for accounting educators in the design and development of learning and assessment strategies in an audit course.     

Proposed framework for the management of resorts Mini Clubs: an ambidextrous approach

ABSTRACT

Drawing on ambidextrous approaches to management, this study has found that Mini Clubs, whilst predominantly adopting an exploitative approach, need to redesign their services to enhance children’s experiences but also to contribute to the resorts’ competitive edge. The study suggests that a two-step strategy needs to be implemented by leisure organisations, namely an increased complexity strategy and an increased divergence strategy, which would make a strategic shift to a more exploratory approach and therefore ambidextrous management and marketing practices. Management initiatives are proposed and discussed in relation to key global trends influencing the leisure and hospitality sector. The paper represents the first endeavour to examine the management of resort Mini Clubs, proposes to fill a gap in the literature aimed to recognise the increasing role of children activities in the leisure and hospitality sector, and contributes to the study of ambidextrous management in leisure research.     

The influence of service performance and destination resources on consumer behaviour: a case study of mainland Chinese tourists to Kinmen

This paper draws upon the responses of 603 mainland Chinese tourists in Kinmen and attempts to understand their consumer behavior on the aspects of intentions, preferences, decision‐making process, satisfaction, and willingness to revisit. Variables such as service performance and destination resources that affect visitor's satisfaction are also tested. The findings reflect a ‘myth of mysteriousness’ of mainland Chinese visitors to the destination and suggest that it is essential for the market segmentation to participate in the tourism planning of Kinmen to develop an integrated policy for promotion and marketing, in order to enhance consumers' interest. In addition, this research has implications for tourism planning in Kinmen and provides references for other destinations striving for tourists from mainland China. Copyright © 2008 John Wiley & Sons, Ltd.     

微型发酵罐温度的智能控制

依据智能控制的基本原理 ,研究了微型发酵罐温度控制系统的特点 ,采用产生式规则设计了实用的智能控制器 ,文中同时给出了实际控制效果曲线