Course content and structure in the geography of tourism the Canterbury example

This paper outlines the structure and content of a graduate course in the geography of tourism which was introduced at the University of Canterbury in 1976. Attempts to structure the course and considerations regarding its content are set against the fragmentation and general lack of coherence which characterize much tourism research and literature. Although this paper refers essentially to the Canterbury experience, many of the issues discussed should be relevant not only to geographers but also to those teaching courses on other aspects of tourism.     

明代地方官府赋役核算体系的早期发展

明洪武到弘治年间,州县官府的赋役管理从基本不依赖核算向需要且能够进行核算的状态转变。洪武、永乐时期,在官府体系内部,只有田赋被部分地纳入核算管理,其他赋役征发则完全或绝大部分无法计量,也没有计划性。宣德以降,地方官员吸收民间粮里阶层分担赋役负担的经验,在此基础上进行旨在“均平”的改革,以确保赋役的可持续征发。在探索均平之道的过程中,不同地方官员多采取量化赋役负担、预定征收计划、将派征对象标准化并进行摊派核算的方式。其中,田赋额等开始扮演摊派对象的角色。这开启了州县层面赋役征收核算体系的发展之路,也导致府、州、县与户、工等部及布政使司之间产生了赋役核算信息不对称,出现了二重会计结构。     

Information Asymmetry and Voluntary SFAS 157 Fair Value Disclosures by Bank Holding Companies During the 2007 Financial Crisis

We hand‐collect SFAS 157 voluntary fair value disclosures of 18 bank holding companies. The SEC's Division of Corporate Finance likely targeted these entities in 2008 through their “Dear CFO” letters in which they requested specific, additional disclosure items. We collect disclosures that match the SEC recommendations and create eight common factor disclosure variables to examine the effect of such disclosures on information asymmetry. We find that disclosure variables about the use of broker quotes or prices from pricing services and the use of market indices and illiquidity adjustments are related to lower information asymmetry. However, disclosure variables about valuation techniques and asset‐backed securities are related to greater information asymmetry. We also document that disclosure complexity, and disclosure tone (uncertainty and litigious) is related to greater information asymmetry. These findings are consistent with criticism that corporate disclosures are voluminous; management may obfuscate unfavorable information which in turn increases market participants’ assessment of uncertainty associated with the fair value measures. We caveat that the setting of the financial crisis and a small sample size may limit the ability to generalize these inferences to other time periods or other financial firms.     

法国高等教育和科研部推出科研新政

2013年,法国新政府在教育和科研领域将逐步推进各项改革,其教研部拟推进的主要措施有：取消“盖昂通函”,推行决策会商工作机制,实施超级联合大学计划,颁布新高等教育和科研法,确定未来科研优先领域,强化对欧盟科研影响力和加强科研人才队伍建设等。法国政府希望通过采取以上措施,继续保持法国的世界科技强国地位和优势。     

白灵菇产业发展现状、问题及对策

白灵菇是我国具有自主知识产权和明确原产地的品种,以独特的风味、细嫩的质感、丰富的营养以及保健功能受到大众喜爱,栽培规模越来越大。该文对白灵菇产业发展现状、市场前景和存在的问题进行了阐述和分析,并提出了白灵菇产业持续、健康、快速发展的对策。     

带形状参数Bézier曲线最小平方降阶逼近

给出了基于L2范数下用m次（m≤m）带形状参数B6zier曲线最小平方逼近n＋1次带形状参数Bézier曲线的方法,同时也考虑了c^0和C^1约束条件下的最小平方降阶逼近．通过解线性方程组可得到新的降阶逼近曲线的控制顶点,降阶逼近曲线的误差也可计算．     

How User‐Created‐Content (UCC) Service Quality Influences User Satisfaction and Behaviour

The Internet is undergoing a gradual shift from Web 1.0‐based user interaction to Web 2.0, which has a greater emphasis on user‐created content (UCC) and user collaboration (Hsu & Hsu, 2008). Since existing models of e‐service quality are likely deficient under Web 2.0, we build on them and test a new framework using 319 users who frequented UCC websites. Among other findings, three service elements together explained 44% of the variance in user satisfaction and 33% of the variance in website usage. These elements were: the provider‐user relationship (customization and participation), the relationship among users (e.g., user empowerment), and user compensation. Copyright © 2012 ASAC. Published by John Wiley & Sons, Ltd.     

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.     

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。