公司理财的新标准——利益相关者满意度

现代公司是多元契约关系的总和,各利益相关者都有其自身的利益追求。满足各利益相关者的利益要求,既是公司理财的任务、过程,也是公司理财要追求的结果。我本文提出从资本增值标准、信用标准、客户标准、社会标准、员工福利标准等方面考虑设计各利益相关者满意的理财标准。本文认为足够的现金流量是实现利益相关者满意的前提。利益协调机制是实现利益相关者满意的主要制度安排。     

公路工程施工项目特殊季节与夜间施工安全控制要点

由于公路工程施工项目多数属于点多线长、露天和连续作业,涉及的人员、材料、机械设备多,技术含量低且需要经常变换工种的施工环境,使得安全风险大,因此,各施工单位必须对夜间和季节性施工安全措施高度重视,针对夜间施工和未来特殊气候环境影响下施工中可能发生的造成人员伤亡、疾病、财产损失、工作环境破坏等危险及紧急情况,采取有针对性的事先预防措施。     

Auditors' Responses to Workload Imbalance and the Impact on Audit Quality*

Using detailed data for fieldwork hours and audit hours by rank from audit engagements in Korea, we examine whether audits conducted under workload imbalance, proxied by busy‐season audits, impair audit quality, and how auditors adjust staff assignments for busy‐season audits. We generally find that busy‐season audits are associated with lower audit quality, and that audit firms reduce the involvement of senior auditors during busy‐season audits. In addition, the greater the involvement of senior auditors and junior auditors, the lesser the deterioration in audit quality. Finally, although there is no increase in interim audits in response to workload imbalance during busy seasons, increasing interim audits can mitigate the negative impact of busy‐season audits on audit quality. Our results are relevant to auditors and regulators, who have expressed concerns about the adverse effects of workload imbalance on audit quality.     

An alternate approach to modeling the slack season provision of guided tours to tourists

We discuss an approach to modeling the slack season provision of guided tours to tourists that accounts for the twin phenomena of stochastic demand and tourist heterogeneity but is different from the way in which this problem has been modeled in the extant tourism literature. Our discussion uses the theory of discrete-time Markov chains and it models the slack season from a tourist demand perspective. Specifically, we first study a case in which the wait plus tour or the excursion time of an arriving tourist is exponentially distributed with a fixed mean. Next, we focus on a scenario in which the excursion time is exponentially distributed with one of two possible fixed means and these two means arise with specific probabilities.     

一款基于JAVA的航空售票系统设计

信息技术的飞速发展不仅使航空售票工作者逐渐摆脱了繁重的手工劳动、提高了工作效率,而且推着航空事业向现代化管理迈进。数据库是数据管理的最新技术,是计算机科学的重要分支。今天,信息资源已成为各个部门的重要财富,建立一个满足航空售票信息处理要求的行之有效的信息系统也成为一个航空公司发展的重要条件。     

The impact of seasonality on tourism and hospitality operations in the alpine region of New South Wales,Australia

Despite the recognized importance of seasonality for tourism businesses, there has been a distinct lack of studies undertaken in the past that discuss the impact of seasonality on alpine accommodation resorts, and more specifically that focus on an Australian location. The main purpose of this study was to examine whether or not the Australian alpine accommodation providers and ski operations have been significantly impacted by the issue of seasonality and to determine more specifically, had there been industry pressure placed on them to become all season operations? For this study, a total of 15 semi-structured interviews were conducted with managers of hospitality businesses located in the sub-alpine region of Jindabyne, and nearby alpine areas of Perisher and Thredbo in New South Wales, Australia. Study results indicated that the majority of managers acknowledged the fact that there has been an increase in the number of summer visitors each year which has pressured them to make changes to their operations. They conceded that such activity has served to reinforce a ‘stand alone’ mindset which was still prevalent amongst the majority of the managers in the region.     

我国旅游景区门票多目标定价机制研究

传统产品定价研究大都从市场供需出发,以利润最大化来设置产品价格.然而景区门票价格是由市场因素和政策因素共同作用形成,景区门票定价不仅要满足景区经营方的利润最优目标,还应符合景区的生态承栽能力和社会福利目标.文章通过建立景区基于利润最优目标、生态承裁力目标和社会福利最优目标模型,证明了当追求利润最大化目标时,景区应该以产业利润最大化来制定门票价格;当景区生态承载能力低于产业利润最优的游客数量时,票价应该根据生态承栽人数来制定;当公共景区基于社会福利最优定价时,完全免费并不一定是社会福利的最优选择.在此基础上,对多目标定价机制进行比较分析,并结合杭州西湖景区案例对多目标门票定价机制进行了动态综合研究.     

蕉源水库汛限水位的研究

蕉源水库现有泄洪设施只有开敞式溢洪道和引水隧洞,为确保水库安全度汛和灌区农田灌溉需要,应合理确定水库汛限水位。本文根据水库洪水成因和防汛要求,对汛限水位确定进行了研究,为蕉源水库度汛调度运行计划的编制提供了依据。     

论利益相关者参与公司治理

传统的公司治理目标是股东利益最大化,文章主要论述股东利益最大化公司治理目标的缺陷和利益相关者参与公司治理的必要性。     

新形势下我国券商品牌培育问题及其对策

经营环境和行业竞争状况的变化迫使我国券商要走品牌经营的道路,培育品牌成为券商的当务之急.目前我国券商在品牌培育上存在以下问题:长期忽视品牌建设,对品牌及品牌培育缺乏长期发展战略等.为此,我们必须对品牌重新认识,采取积极的对策,走品牌经营之路.