国有资本市场退出问题研究述评

国有资本市场退出的研究不论是从理论上还是从实践上来说都具有极其重要的意义。目前国有资本市场退出研究存在的问题可以从国外和国内两个方面进行总结。重宏观分析，轻微观操作；重实践经验的总结，轻理论层面的归纳——是国有资本市场退出研究存在的问题。研究者可以从资本本性和国际经济环境入手对国有资本市场退出进行更为具体的研究。     

Reaching audiences through travel vlogs: The perspective of involvement

Travel vlogs are popular, but how audiences get involved while watching remains unclear. This study explored audience involvement along with expressions of travel intention. A systematic sampling procedure was developed, filtering 132 ‘highly involving sessions’ from 25 videos in Bilibili, a Chinese video-sharing platform. Qualitative analyses were applied, and the findings were threefold. Firstly, a five-category video content typology was highlighted, including frame aesthetics, video editing, fandom, humour, and tourist experiences. Secondly, bullet comments were deconstructed into six dimensions through examining concepts of ‘audience involvement’. Lastly, to address possible patterns of travel intention linked to the video content types, three propositions were made. This work serves as an exploration of audience involvement in the travel vlog phenomenon, an elaboration of travel intention expression in this context, and a method of assessing tourist-generated videos through bullet comments. Practical implications were discussed.     

六安市斑点叉尾鮰产业化经营现状与思考

根据六安市近年来斑点叉尾鮰的养殖现状和目前产业发展的制约瓶颈,本文作者提出了该市未来产业化经营的发展谋划和措施。     

巴塞尔新资本协议对发展中国家潜在影响评述

巴塞尔新资本协议自1999年6月提出征求意见稿,到2004年6月26日正式公布最终稿,并于2006年底在10国集团开始实施。新资本协议从出现就成为众人关注和研究的焦点,围绕它的争论也一直没有停息过。人们纷纷对新资本协议的复杂性、风险敏感性以及在不同市场环境中的适应性,尤其对发展中国家的影响等方面进行了广泛的研究。本文将对此方面的研究成果、最新进展和现实意义进行总结和概括,并且指出存在的分歧和问题,以便更深入地研究。     

基于情感分析的新能源汽车用户评论语义网络分析与主题建模

新能源汽车的发展进入重要战略机遇期,基于用户评论的文本挖掘能够明确消费者需求、把握产品优劣特性,从而促进市场良性发展。聚合多家汽车网站关于新能源汽车的在线评论数据,在情感倾向分类基础上进行深度挖掘。结果显示：用户对新能源汽车的整体情感倾向呈积极;用户在新能源汽车的空间舒适性、外观和驾驶感受等方面积极体验较高,尤其对其代步出行、外观及空间、节能环保等方面认可度高;而消极体验主要体现在续航能力、舒适性、内饰做工和硬件设施等方面,尤其对内饰做工、电力消耗等方面颇有微词;进一步的LDA主题分析发现,新能源汽车的加速动力、外观、操控、空间、节能环保等优势特征显著,但其智能网联、内饰做工、充电基础设施等方面劣势较为突出。基于此,提出针对性的新能源汽车生产及营销策略优化建议,以期有效提升用户体验,助益新能源汽车产业发展。     

Air-travelers' concerns emerging from online comments during the COVID-19 outbreak

This research aims to assess air travelers' concerns affected by the Coronavirus pandemic, expressed in the comments they wrote online. A sample of 639 comments written on the Italian National Consumer Union website and related to the airline industry was assessed through an automated sentiment analysis in this study. The achieved results showed that travelers' concerns were directed mainly towards compensations, cancellations, and COVID-19 and at the same time, they had mixed and unpredictable feelings. This element suggests that consumers may have understood that airline companies are facing unsustainable cash-flow and revenue situations. Moreover, all our hypotheses, grounded on existing literature, were refuted. Accordingly, we argue that the actual context prevents assessments based on previous assumptions, and studies related to the impact of COVID-19 need to be conducted anew.     

美国新发布的“公允价值计量”准则及其启示

对公允价值的大胆肯定和积极使用,无疑将带来一场新的会计革命.从美国会计准则的发展来看,公允价值正在得到越来越多的使用,大有超越历史成本跃升为主要计量属性之势.美国“公允价值计量”准则的发布,是对这一趋势的最佳诠释,标志着国际会计界对公允价值的关注已从早期的“是否采用”转变为“如何用好”,这将给我国会计界以深刻的启发.本文在对美国新发布的“公允价值计量”准则进行介绍和评价的基础上,分析了该准则对改进我国公允价值应用的借鉴意义.     

Calendar effect and the role of seasonality in consumer comment behavior: A longitudinal study in the restaurant industry

This study’s purpose was to assess the impact of temporal, seasonal and calendar effects, on guests’ comments in hospitality. The current study analyzed the differences in food and service quality using guests’ comments collected by a national restaurant firm over a period of one year. Comments were analyzed for season of the year, weekend versus weekday, busy versus slow days, and day of the week. Findings included statistically significant differences of (positive and negative) comments between day of week and busy/slow periods. Most notably, positive food quality comments were submitted more often during busy periods, indicating a possible need for training of employees who work during slow periods.     

“财经周评”模式在《证券投资学》课程教学中的应用

证券公司及其他金融机构在业务开展过程经常对财经信息进行评论。《证券投资学》课程是经济金融专业的重要课程,能为学生提供未来工作岗位中所需的证券等金融基础知识。文章提出了采用＂财经周评＂的模式,把对财经信息的＂读写议＂方法应用到《证券投资学》课堂教学中的设想,并详细分析该模式特点、意义、实施步骤、实施过程中可能产生的问题及应对措施。《证券投资学》课堂中应用该教学模式,学生能够更好掌握证券知识和提高对财经信息的阅读、写作和评议的能力。     

施工企业现场安全管理的意见与建议

安全为了生产,生产必须安全,立足安全,勤俭奉献,是我们每一个电力建设者的心声和美好夙愿!抓现场安全就是为了推进企业安全文化建设,营造安全生产氛围,重视风险管理,强化施工管理人员的安全意识、责任意识与执行意识。