偷窥国产在线91,亚洲无线国产观看原创,日本精品aⅴ一区二区三区,久久九九兔免费精品6

簡介：點擊查看更多外文資料翻譯----非等溫條件下氯離子在多孔混凝土中的擴散精彩內(nèi)容。

簡介：點擊查看更多外文資料翻譯--tphfe3o4磁性復合微球的制備以及寬頻微波吸收性質(zhì)的研究精彩內(nèi)容。

簡介：點擊查看更多外文資料翻譯---計算機注射模具制造估價系統(tǒng)精彩內(nèi)容。

簡介：點擊查看更多外文資料翻譯--經(jīng)濟型汽車膜片彈簧離合器的主要問題及研究思路精彩內(nèi)容。

簡介：點擊查看更多外文資料翻譯--- 研究行星齒輪系中空心太陽齒輪的彎曲應力精彩內(nèi)容。

簡介：點擊查看更多外文資料翻譯---小企業(yè)管理咨詢服務（節(jié)選）精彩內(nèi)容。

簡介：點擊查看更多外文資料翻譯--基于lms算法的自適應組合濾波器精彩內(nèi)容。

簡介：點擊查看更多外文資料翻譯--作墻體和隔墻的磷石膏粉煤灰空心磚精彩內(nèi)容。

簡介：字數(shù)英文字數(shù)英文22322232單詞，單詞，1217612176字符；中文字符；中文38013801漢字漢字出處出處SáNCHEZNCHEZHHG,G,ALEJANDROALEJANDROKAC,C,SáENZENZABM,M,ETETALALEFFECTEFFECTOFOFINFORMATIONINFORMATIONQUALITYQUALITYDUEDUEACCOUNTINGACCOUNTINGREGULATORYREGULATORYCHANGESCHANGESAPPLIEDAPPLIEDCASECASETOTOMEXICANMEXICANREALREALSECTORJSECTORJCONTADURCONTADURíAYADMINISTRACIADMINISTRACIóN,N,201762761774201762761774外文文獻外文文獻EFFECTOFINFORMATIONQUALITYDUEACCOUNTINGREGULATORYCHANGESAPPLIEDCASETOMEXICANREALSECTORABSTRACTTHEPURPOSEOFTHISPAPERISTOEXAMINEWHETHERCHANGESINACCOUNTINGSTANDARDSIMPROVEVALUERELEVANCEOFFINANCIALINFORMATIONONLISTEDCOMPANIESINMEXICOTHERESEARCHWASCONDUCTEDFORTHEPERIOD2000–2013USINGASAMPLEOF141COMPANIESTHATREPORTTOTHEMEXICANSTOCKEXCHANGEUSINGTHEMETHODOLOGYOFPANELDATAOURFINDINGSSHOWTHATCHANGESINLOCALREGULATIONSGENERALLYACCEPTEDACCOUNTINGPRINCIPLESTOINTERNATIONALLYAPPROVEDSTANDARDSFINANCIALREPORTINGSTANDARDSANDINTERNATIONALFINANCIALREPORTINGSTANDARDSINCREASETHEVALUERELEVANCEANDTHEREFORETHEQUALITYOFINFORMATIONTHESTUDYSHOWSTHATTHEACCOUNTINGINFORMATIONWITHINTERNATIONALFINANCIALREPORTINGSTANDARDSISMORETRUSTWORTHYFORFOREIGNANDNATIONALINVESTORSKEYWORDSQUALITYOFACCOUNTINGINFORMATIONFINANCIALREPORTINGSTANDARDSINTERNATIONALFINANCIALREPORTINGSTANDARDSACCOUNTINGPRINCIPLESINTRODUCTIONTHERESEARCHDONEREGARDINGTHEQUALITYOFTHEACCOUNTINGINFORMATIONISOFINTERESTTODIFFERENTAGENTSSUCHASTHEINSTITUTIONSTHATISSUESTANDARDS,EG,THEFASBFINANCIALACCOUNTINGSTANDARDSBOARDORTHEIASBINTERNATIONALACCOUNTINGSCHRAND2010,WHODEFINEHIGHQUALITYTHROUGHTHEPREDICTIVEEFFECTOFTHEACCOUNTINGINCOMEONTHEFUTUREVALUATIONOFTHECOMPANYONTHEOTHERHAND,BARTHETAL2008STATETHATTHEREISQUALITYINTHERESULTWHENTHEACCOUNTINGINFORMATIONISLESSMANIPULATED,AMOREOPPORTUNEACKNOWLEDGMENTOFTHELOSSESISPRESENT,ANDANINCREASEINTHEPREDICTIVECAPABILITYISGIVENBYTHEREGRESSIONBETWEENTHEFUNDAMENTALANDMARKETVARIABLESDECHOWETAL2010MENTIONTHATTHEREISNOMEASUREOFQUALITYFORALLDECISIONMODELSOTHERAUTHORSSUCHASBALL,ROBIN,ANDWU2003,BALLANDSHIVAKUMAR2005ANDBURGSTAHLER,HAIL,ANDLEUZ2006STATETHATTHEQUALITYOFTHEACCOUNTINGINFORMATIONVARIESACCORDINGTOINCREASEINTHENUMBEROFUSERSTHATHAVEACCESSTOPRIVILEGEDINFORMATION,ASTHISISHOWTHEASYMMETRYOFTHEINFORMATIONISRESOLVEDINPRIVATECOMPANIESDESPITETHELACKOFACLEARDEFINITIONOFTHEACCOUNTINGQUALITY,SEVERALSTUDIESUSEMEASURESTHATARECONSIDEREDSUBSTITUTESOFACCOUNTINGQUALITY,FOREXAMPLE,THEADMINISTRATIONOFPROFITS,THEOPPORTUNEACKNOWLEDGMENTOFLOSSESANDTHEEVALUATIVERELEVANCEBARTHETAL,2008INOURRESEARCH,WECONSIDEREDTHEEVALUATIVERELEVANCETOMEASURETHEQUALITYOFTHEINFORMATIONASINFRANCIS,LAFOND,OLSSON,ANDSCHIPPER2004ANDAGOSTINOETAL2011THEINVESTIGATIONINEVALUATIVERELEVANCEHASBEENFUNDAMENTALLYCARRIEDOUTINDEVELOPEDCOUNTRIESHOWEVER,THEREISALACKOFEVIDENCEINDEVELOPINGCOUNTRIES,LIKEINLATINAMERICAANDMEXICOINTERNATIONALFINANCIALREPORTINGSTANDARDSTHEIFRSAREACCOUNTINGSTANDARDSISSUEDBYTHEFINANCIALACCOUNTINGSTANDARDSBOARDIASB,ANINDEPENDENTORGANIZATIONWITHHEADQUARTERSINLONDON,UNITEDKINGDOMTHEYPRETENDTOBEASETOFRULESTHAT,IDEALLY,WOULDBEAPPLIEDINTHESAMEMANNERTOTHEFINANCIALREPORTSBYTHEPUBLICCOMPANIESOFTHEWORLDBETWEEN1973AND2000,THEINTERNATIONALSTANDARDSWEREISSUEDBYTHEORGANIZATIONTHATPRECEDEDTHEIASB,THEINTERNATIONALACCOUNTINGSTANDARDSCOMMITTEEIASCTHISORGANIZATIONWASCREATEDIN1973BYPROFESSIONALASSOCIATIONSOFACCOUNTANTSIN

簡介：字數(shù)英文字數(shù)英文25412541單詞，單詞，1511015110字符；中文字符；中文43774377漢字漢字出處出處SUNEETHASUNEETHAGTHEGTHENEEDNEEDOFOFFINANCIALFINANCIALSTATEMENTSTATEMENTANALYSISANALYSISININAFIRM/ANFIRM/ANORGNIZATIONJINTERNATIONALORGNIZATIONJINTERNATIONALJOURNALJOURNALOFOFSCIENCESCIENCEENGINEERINGENGINEERINGANDANDADVANCEIADVANCEITECHNOLOGYJSEAT2017,56731735TECHNOLOGYJSEAT2017,56731735外文文獻外文文獻THENEEDOFFINANCIALSTATEMENTANALYSISINAFIRM/ANORGNIZATIONABSTRACTFINANCIALSTATEMENTANALYSISPLAYADOMINATEROLEINSETTINGTHEFRAMEWATTOFMANAGERIALDECISIONSTHROUGHANALYSISANDINTERPRETATIONOFFINANCIALSTATEMENTTHISPAPERDISCUSSESABOUTFINANCIAL?STRENGTHANDWEAKNESSOFTHECOMPANYBYPROPERLYESTABLISHINGRELATIONSHIPBETWEENTHEITEMSOFBALANCESHEDANDPROFITANDLOSSACCOUNTINORDERTOJUDGETHEPROFITABILITYANDFINANCIALSOUNDNESSOFTHECOMPANYHORIZONTAL,ANDVERTICALANALYZEORDONETHEVARIOUSTECHNIQUEUSEDINANALYZINGFINANCIALSTATEMENTINCLUDEDCOMPARATIVESTATEMENT,COMMONSIZESTATEMENT,TRENDANALYSISANDRATIOANALYSISTHERESULTSSUGGESTTHATTHERATIOAPPROACHISAHIGHLYUSEFULTOOLINFINANCIALSTATEMENTANALYSIS,ESPECIALLYWHENASETOFRATIOSISUSEDTOEVALUATEAFIRMSPERFORMANCEKEYWORDSFINANCIALSTATEMENTANALYSIS,TOEVALUATEAFIRMSPERFORMANCECOMPARATIVESTATEMENTCOMMONSIZESTATEMENT,TRENDANALYSISANDRATIOANALYSIS1INTRODUCTIONTHEBASISFORFINANCIALANALYSIS,PLANNINGANDDECISIONMAKINGISFINANCIALINFORMATION/ABUSINESSFIRMHASTOPREPARESITSFINANCIALACCOUNTSVIZ,BALANCESHEET,FROMTHEAVAILABLEACCOUNTINGDATAANDFINANCIALSTATEMENTSTHEANALYSISISDONEBYPROPERLYESTABLISHINGTHERELATIONSHIPBETWEENTHEITEMSOFBALANCESHEETANDPROFITANDLOSSACCOUNTTHEFIRSTTASKOFTHEFINANCIALANALYSTISTODETERMINETHEINFORMATIONRELEVANTTHEDECISIONUNDERCONSIDERATIONFROMTHETOTALINFORMATIONCONTAINEDINFINANCIALSTATEMENTTHESECONDSTEPISTOARRANGEINFORMATIONINAWAYTOHIGHLIGHTSIGNIFICANTRELATIONSHIPSTHEFINALSTEPISINTERPRETATIONANDDRAWINGOFINFERENCESANDCONCLUSIONSTHUSFINANCIALANALYSISISTHEPROCESSOFSELECTION,RELATINGANDEVALUATIONOFTHEACCOUNTINGDATAORINFORMATIONPURPOSEOFFINANCIALSTATEMENTSANALYSISFINANCIALSTATEMENTSANALYSISISTHEMEANINGFULINTERPRETATIONOFFINANCIALSTATEMENTSFORPANICSDEMANDINGFINANCIALINFORMATIONITISNOTNECESSARYFORTHEPROPRIETORSALONEINGENERAL,THEPURPOSEOFFINANCIALSTATEMENTSANALYSISISTOAIDDECISIONMAKINGBETWEENTHEUSERSOFACCOUNTSTOEVALUATEPASTPERFORMANCEANDFINANCIALPOSITIONTOPREDICTFUTUREPERFORMANCETOOLSANDTECHNIQUESOFFINANCIALANALYSISCOMPARATIVEBALANCESHEETCOMMONSIZEBALANCESHEETTRENDANALYSISRATIOANALYSISCOMPARATIVEBALANCESHEETCOMPARATIVEFINANCIALSTATEMENTSISASTATEMENTOFTHEFINANCIALPOSITIONOFABUSINESSSODESIGNEDASTOFACILITATECOMPARISONOFDIFFERENTACCOUNTINGVARIABLESFORDRAWINGUSEFULINFERENCESFINANCIALSTATEMENTSOFTWOORMOREBUSINESSENTERPRICESMAYBECOMPAREDOVERPERIODOFYEARSTHISISKNOWNASINTERFIRMCOMPARISON

簡介：INTERNATIONALJOURNALOFSCIENCESBASICANDAPPLIEDRESEARCHIJSBARISSN23074531PRINTACCOUNTSRECEIVABLEMANAGEMENTFINANCIALREPORTSLIQUIDITYCORRESPONDINGAUTHORINTERNATIONALJOURNALOFSCIENCESBASICANDAPPLIEDRESEARCHIJSBAR2016VOLUME27,NO1,PP889490PROFITABLE,ALTHOUGHITSREALIZATIONSEEMSSUCCESSFUL,ITWILLBEBADLYREFLECTEDINPERFORMANCESOFTHEENTERPRISETHEENTERPRISEOFHIGHPERFORMANCESFOCUSESITSTEAM,INTERDEPENDENCEOFITSMEMBERS,ASWELLASTHECONTINUITYOFBUSINESSADVANCEMENT3THEHUMANFACTORSHOULDBEINCREASINGLYEXPRESSEDTHEFOCUSMUSTBEBROUGHTTOTHECONSUMERANDALLMUSTBEADAPTEDTOHISNEEDSINTHEENTERPRISEBUSINESSITISNOTAMATTEROFDEADCAPITALORPRODUCTSANYMORE,BUTOFCONSUMERSINCONTEMPORARYCONDITIONS,FASTREACTIONTOCHANGESINTHEENVIRONMENTDISREGARDINGTHATTHEYCOMEFROMCONSUMERS,COMPETITIONORANYOTHERFACTOR,AREAVERYIMPORTANTFACTOROFCOMPETITIVENESSTODAY,THEENTERPRISESMUSTUNDERSTANDANDDIFFERENTLYTREAT,THANTHEYUSEDTODOIT,THECHANGESINTECHNOLOGYDEVELOPMENTBECAUSEOFTHECHANGESOFBUSINESSCONCEPTS4TODAY,TOSURVIVEITISENOUGHTODOWHATYESTERDAYWASACONDITIONFORSUCCESSFULBUSINESSCHANGESAREACONSEQUENCEOFGLOBALIZATION,NEWTECHNOLOGIES,RESTRUCTURINGTHEEMPLOYEDANDTHENCHANGESATTHANLABORMARKETSUCCESSFULENTERPRISESARETHOSETHATARECAPABLETOMAKECHANGESINTHEENVIRONMENTBYTHEIRINNOVATIONSTHEENTERPRISES,THESOCALLEDLEANLINESARECHARACTERIZEDBYMARKETORIENTATION,ORIENTATIONTOTHECONSUMER,FASTINTRODUCTIONOFINNOVATIONS,IMPORTANCEOFBUSINESSRESULTSANDINTEGRALQUALITYCONTROLTHEINTEGRALBUSINESSPROCESSCANBEREALIZEDONLYWITHCAPABLEANDTARGETORIENTEDASSOCIATEDANDRATIONALWORKORGANIZATIONANDAPPROPRIATETECHNOLOGY5INLEANMANAGEMENT,THEORGANIZATIONSEGMENTATIONCREATESORGANIZATIONALSTRUCTURES,WHICHSHOWTHECOMPLETEPROFILESOFRESPONSIBILITIESANDTASKSINTEGRATIONOFFUNCTIONSANDSELFCONTROLLEDWORKFIELDSSELFORGANIZATION,ANDWHICHAREDECENTRALIZED,CLEAR,ANDORIENTEDTOTHECONSUMERTHESTRATEGYOFSEGMENTATIONHASRELATIVELYAUTONOMOUSUNITSINESSENCETHEAIMISTOGETCLOSERTOTHECONSUMER,ASWELLASTOFULFILLTHECONSUMER’SNEEDSASMUCHASPOSSIBLEANDTOOPTIMIZETHEUSEOFRESOURCESTHEJAPANESECOMPANIESFOLLOWESPECIALLYINRESEARCHANDDEVELOPMENTTHESTRATEGIESOFSHARINGRISKANDCOSTSTHROUGHCOOPERATIVEANDPARTNERRELATIONSHIPWITHTHEIRCONSUMERSANDSUPPLIERSTHECONTINUALPROCESSOFIMPROVEMENT“KAIZEN”,IETHECULTUREOFQUALITY,ISTHESTRICTPROCESSORIENTATIONOFTHEJAPANESEPRODUCTIONSYSTEM,ORIENTATIONTOTHECONSUMER,IETHESTRICTORIENTATIONTOTHECONSUMERS’NEEDS,NEWORIENTATIONOFCOSTACCOUNTINGTHROUGHTARGETCOSTINGANDTHEPROCESSCOSTACCOUNTINGARE,AMONGOTHERTHINGS,THEIMPORTANTCOMPONENTSOFLEANMANAGEMENT6THETERM“KAIZEN”INJAPANESEMEANSACHANGETOTHEBETTERAND,INTHEBROADERSENSE,ACONTINUALPROCESSOFIMPROVEMENTUNDERSTANDINGTHEQUALITYISFOCUSEDTOTHEENTERPRISESHAVINGINMINDTHEWORLDOFCONSUMERSANDTHEIRNEEDS,MAKESEXPECTEDBENEFITSBIGGERINTHISCENTURYACONTINUALIMPROVEMENTOFTHEUNIVERSALQUALITYLEADSTOANINCREASINGCAPABILITYOFTHEENTERPRISESTHEMOSTIMPORTANTCRITERIONOFTHEWHOLEWORKINGQUALITYANDTHECENTRALELEMENTOFTHEJAPANESEMANAGEMENTISANORIENTATIONTOTHECONSUMERANDTHECONSUMERSATISFACTIONTHEPROCESSORIENTATIONLEADSTOTHECONCENTRATIONTOTHECONSUMER’SNEEDSBOTHINTERNALANDEXTERNALINTHEKAIZENENTERPRISE,THEENERGYISINVESTEDINTHEBESTPOSSIBLESATISFACTIONOFTHECONSUMER’S

簡介：INTERNATIONALJOURNALOFSCIENCEENGINEERINGANDADVANCETECHNOLOGY,IJSEAT,VOL5,ISSUE6ISSN23216905JUNE2017WWWIJSEATCOMPAGE731THENEEDOFFINANCIALSTATEMENTANALYSISINAFIRM/ANORGNIZATIONDRGSUNEETHAMBAPHDPROFESSORTHEMODELSTATESTHREEIMPACTSWHICHCIRCULARSEGMENTANASSOCIATIONSINTERIORIMPACT,EXPANSIVEIMPACT,ANDKEYADMINISTRATIONITENCOURAGESUSTOCLARIFYITHATACOMPANYSBUDGETARYPROPORTIONSREFLECTUNFORESEENCHANGESINTHEBUSINESS2ACTIVEENDEAVORSTOACCOMPLISHTHECOVETEDFOCUSBYADMINISTRATIONAND

簡介：CONTADURíAYADMINISTRACIóN622017761–774WWWCONTADURIAYADMINISTRACIONUNAMMX/AVAILABLEONLINEATWWWSCIENCEDIRECTCOMWWWCYAUNAMMX/INDEXPHP/CYAEFFECTOFINFORMATIONQUALITYDUEACCOUNTINGREGULATORYCHANGESAPPLIEDCASETOMEXICANREALSECTOREFECTOENLACALIDADDELAINFORMACIóNANTECAMBIOSENLANORMATIVIDADCONTABLECASOAPLICADOALSECTORREALMEXICANOHéCTORHORACIOGARZASáNCHEZ?,KLENDERAIMERCORTEZALEJANDRO,ALMABERENICEMéNDEZSáENZ,MARTHADELPILARRODRíGUEZGARCíAUNIVERSIDADAUTóNOMADENUEVOLEóN,MEXICORECEIVED17MARCH2015ACCEPTED3NOVEMBER2015AVAILABLEONLINE29MAY2017ABSTRACTTHEPURPOSEOFTHISPAPERISTOEXAMINEWHETHERCHANGESINACCOUNTINGSTANDARDSIMPROVEVALUERELEVANCEOFFINANCIALINFORMATIONONLISTEDCOMPANIESINMEXICOTHERESEARCHWASCONDUCTEDFORTHEPERIOD2000–2013USINGASAMPLEOF141COMPANIESTHATREPORTTOTHEMEXICANSTOCKEXCHANGEUSINGTHEMETHODOLOGYOFPANELDATAOURFINDINGSSHOWTHATCHANGESINLOCALREGULATIONSGENERALLYACCEPTEDACCOUNTINGPRINCIPLESTOINTERNATIONALLYAPPROVEDSTANDARDSFINANCIALREPORTINGSTANDARDSANDINTERNATIONALFINANCIALREPORTINGSTANDARDSINCREASETHEVALUERELEVANCEANDTHEREFORETHEQUALITYOFINFORMATIONTHESTUDYSHOWSTHATTHEACCOUNTINGINFORMATIONWITHINTERNATIONALFINANCIALREPORTINGSTANDARDSISMORETRUSTWORTHYFORFOREIGNANDNATIONALINVESTORS?2017UNIVERSIDADNACIONALAUTóNOMADEMéXICO,FACULTADDECONTADURíAYADMINISTRACIóNTHISISANOPENACCESSARTICLEUNDERTHECCBYNCNDLICENSEHTTP//CREATIVECOMMONSORG/LICENSES/BYNCND/40/KEYWORDSQUALITYOFACCOUNTINGINFORMATIONFINANCIALREPORTINGSTANDARDSINTERNATIONALFINANCIALREPORTINGSTANDARDSACCOUNTINGPRINCIPLESJELCLASSIFICATIONB52C45K11L24?CORRESPONDINGAUTHOREMAILADDRESSHFACPYAHOTMAILCOMHHGARZASáNCHEZPEERREVIEWUNDERTHERESPONSIBILITYOFUNIVERSIDADNACIONALAUTóNOMADEMéXICOHTTP//DXDOIORG/101016/JCYA20151101301861042/?2017UNIVERSIDADNACIONALAUTóNOMADEMéXICO,FACULTADDECONTADURíAYADMINISTRACIóNTHISISANOPENACCESSARTICLEUNDERTHECCBYNCNDLICENSEHTTP//CREATIVECOMMONSORG/LICENSES/BYNCND/40/HHGARZASáNCHEZETAL/CONTADURíAYADMINISTRACIóN622017761–774763REVIEWOFTHELITERATUREBACKGROUNDOFTHEACCOUNTINGSTANDARDSNAIRANDFRANK1980STATETHATINMEXICO,THEACCOUNTINGPRACTICESANDAUDITSHAVEBEENINFLUENCEDBYTHEGENERALLYACCEPTEDPRINCIPLESINTHEUNITEDSTATESOFAMERICA,WITHANAPPROACHORIENTEDTOWARDTHEESTABLISHMENTOFRULESMORETHANSTANDARDS,HOWEVER,THEGENERALLYACCEPTEDACCOUNTINGPRINCIPLESGAAPANDTHEINTERNATIONALFINANCIALREPORTINGSTANDARDSIFRSHAVESOMEINFLUENCEDEPENDINGONTHEIRCONTEXTOFIMPLEMENTATIONSCHIPPER,2003THEPRINCIPLESSPECIFYAGUIDEBUTREQUIREMOREJUDGMENTINTHEIRIMPLEMENTATIONINTURN,THERULESCONTEMPLATEMOREREQUIREMENTSBUTLEAVELESSROOMFORDISCRETIONBARTH,LANDSMAN,LANG,INTHISSENSE,ITINDICATESTHATTHEISSUINGENTITIESWILLHAVETHEOBLIGATIONTOELABORATEANDDIVULGETHEIRFINANCIALINFORMATIONBASEDONTHEIFRS,ANDTHEFINANCIALSTATEMENTSOFISSUINGENTITIES,TRUSTFOUNDERSORFOREIGNGUARANTORS,SHALLBEELABORATEDACCORDINGTOSOMEOFTHEFOLLOWINGOPTIONSFIRSTOFALL,BASEDONTHEIFRSTHATTHEIASBISSUESSECONDLY,BASEDONUSGAAPS,HAVINGTOINCORPORATEINTHECORRESPONDINGCOMPLIMENTARYNOTESANEXPLICATIVEDOCUMENTONTHERELEVANTDIFFERENCESBETWEENTHEACCOUNTINGSTANDARDSANDTHEMETHODSUSEDTOELABORATETHEIRFINANCIALSTATEMENTSHOWEVER,EVENTHOUGHTHEMANDATORYDATEISJANUARY1ST,2012,THEISSUINGENTITIESCANADOPTTHEMINADVANCEFORTHEEXERCISESOF2008AND2011DUETOTHEFOREGOING,WECANSTRESSTHATTHEREARETHREEIMPORTANTPERIODSINTHEIMPLEMENTATIONOFTHEACCOUNTINGSTANDARDS1GAAPUNTIL2005,2FRS2006–2011ANDIFRS2012TOTHETHIRDQUARTEROF2013WITHTHESEPERIODS,WEWILLANALYZETHEEFFECTTHATEACHONEOFTHEMHASONTHEEVALUATIVERELEVANCEANDINTHISSAMEWAY,ONTHEQUALITYOFTHEACCOUNTINGINFORMATION

簡介：2100單詞，單詞，11000英文字符，英文字符，3450漢字漢字文獻文獻出處出處VáZQUEZDELATORRE,GENOVEVAMILLáN,HIDALGOLA,ARJONAFUENTESJMRURALTOURISMINTHESOUTHOFSPAINANOPPORTUNITYFORRURALDEVELOPMENTJMODERNECONOMY,2014,52152160RURALTOURISMINTHESOUTHOFSPAINANOPPORTUNITYFORRURALDEVELOPMENTGENOVEVAMILLáNVáZQUEZDELATORRE,LUISAMADORHIDALGO,JUANMANUELARJONAFUENTESABSTRACTTOURISMISONEOFTHEMOSTENRICHINGEXPERIENCES,ANDEVENMORESOIFITINVOLVESARURALHABITAT,INCONTACTWITHTHEENVIRONMENTTHISKINDOFTOURISM,ONEOFTHEMOSTREQUESTEDBYSOCIETYCURRENTLY,OFFERSAGREATCHANCEFORDEVELOPINGRURALAREASRURALTOURISMHASBECOMETHESOLUTIONFORSOMEPROBLEMSTHATHAVEBECOMEEVIDENTINTHOSEAREASTHEHIGHRATEOFUNEMPLOYMENT,RURALEXODUSANDPRIMARYSECTORDEPENDENCESOTHEPRACTICEOFTHISACTIVITYWILLGENERATEANDDIVERSIFYINCOME,ANDCREATEEMPLOYMENTFORTHISREASONITISNECESSARYTOOFFERAPRODUCTADAPTEDTOCONSUMERTOURISTDEMAND,ANDTHEREFOREITISESSENTIALTOKNOWPROFILEOFTHETOURISTTHEANDALUSIANREGION,INTHESOUTHOFSPAIN,ISFAMOUSFORBEINGATOURISTAREAOFGREATSINGULARITYEXHIBITINGDIFFERENTDEGREESOFDEVELOPMENTANDMODELSOFTOURISTICEXPLOITATION,STRONGLYCHARACTERIZEDBYITSOFFEROFSUNANDBEACHTODAY,THISCOMMUNITYDOESNOTLIMITITSELFTOOFFERINGONLYASUNANDBEACHEXPERIENCESINCENOTALLTOURISTSTHATCHOOSEITASTHEIRDESTINATIONHAVEEXCLUSIVEPREFERENCEFORTHISSECTORAMONGALLTHENEWPROPOSALS,ONEMODALITYISRURALTOURISM,WHICHISTHEFOCALPOINTOFTHISSTUDY,ESPECIALLYTHOSEINITIATIVESFORRURALTOURISMINNATURALPARKSRURALTOURISMISADEVELOPMENTFACTORTHATWILLHELPTOCORRECTREGIONALIMBALANCESDEVELOPMENTALPOLITICSRELATEDDIRECTLYTOWEALTHGENERATIONINTHESERURALAREASCANBEBOLSTEREDBYTHISACTIVITYTHISSTUDYWILLESTIMATEAFORECASTTOMODELMONTHLYRURALTOURISTDEMANDINANDALUSIAFOR2014ITSAIMISTOREVEALITSEVOLUTIONINTHEIMMEDIATEFUTUREINORDERTOPROPOSEMEASURESTOENCOURAGEACTIVITYINSAIDTOURISMSECTOR,BYMAKINGUSEOFTHE24NATURALPARKSANDPROTECTEDAREASLOCATEDINTHISREGIONKEYWORDSRURALTOURISMRURALDEVELOPMENTNATURALPARKSANDALUSIADEMANDFORECAST1INTRODUCTIONRURALTOURISMISATOOLTOFURTHERREGIONALDEVELOPMENTWHERETHEREISASOCIOECONOMICIMBALANCEINSPAIN,RURALAREASWITHLOWLEVELSOFINCOMEANDPRODUCTIVITYSTILLPREVAILGENERALLY,THEYFOCUSTHEIRPRODUCTIONONECONOMICACTIVITIESDIRECTLYRELATEDTOTHEPRIMARYSECTORANDSUFFERHIGHRATESOFUNEMPLOYMENTTHEYNEEDTODIVERSIFYTHEIRINCOMETHESEREGIONSNEEDSUSTAINABLEGROWTHTHROUGHANECONOMICCULTUREBASEDONTHEEFFICIENTADMINISTRATIONOFRURALRESOURCES,INVOLVINGTHEPOPULATIONWHOSEMAINAIMISTOACHIEVEASOCIOECONOMICANDENVIRONMENTALBALANCEACCORDINGTOETXANO1,RURALTOURISMWILLPROVIDEADDITIONALINCOMETOWHATTHEYALREADYRECEIVEANDSTABLEEMPLOYMENTALLINALL,ITWILLCONTRIBUTETOREDUCINGPOVERTYANDREDISTRIBUTINGINCOMEWEDONOTPROPOSEMAKINGTOURISMTHEMAINSOURCEOFINCOMEINTHESEREGIONS,BUTWEFEELITCOULDBEANADDITIONALINCOMECONTRIBUTIONFORTHEINHABITANTMEDIANO2ANDBUCKLEY3POINTOUTTHATWHENTOURISTSWISHTOENJOYTHENATURALENVIRONMENT,THEYAREINCLINEDTOOPTFORRURALTOURISMINCONTACTWITHTHATNATURALENVIRONMENTTOGETAWAYFROMTRADITIONALSUNANDSEATOURISM,BECAUSETHELATTERTOURISMNOLONGERSATISFIESNEWINCLINATIONSTHATHAVEBEENAPPEARINGINOURSOCIETYINRECENTYEARSWHATMAKESRURALTOURISMAMOREPOPULAREMERGINGTOURISMISTHATTHEENVIRONMENTISACAUSEFORCONCERNINSOCIETY,INVOLVINGRURALANDALUSIAHASALARGEPOPULATIONWORKINGINTHEAGRICULTURALSECTORSTATISTICALSTUDIESSHOWTHATINOVER50OFANDALUSIANTOWNS,THEREAREMORETHAN25OFTHEPOPULATIONWORKINGINTHEPRIMARYSECTOR,THUSDEMONSTRATINGANURGENTNEEDTODIVERSIFYINCOMERURALTOURISMREPRESENTSAKEYCOMPONENTINTHESOCIOECONOMICDEVELOPMENTINTHEREGION,MAKINGITPOSSIBLETODIVERSIFYTHEINCOMEOFTHERURALPOPULATIONTOGUARANTEEPROSPEROUSDEVELOPMENTOFTHEZONEASITPROPOSESANACTIVITYTHATWILLGENERATEADDITIONALINCOMEANDANELEMENTTHATDISTRIBUTESTHATINCOMESOTERIADESCONSIDERS9INDOORAREASHAVETOBETAKENINTOCONSIDERATIONTOMAKETHEMOSTOFTHEOPPORTUNITYTHATHASEMERGEDTHEYCANFILLAGAPINTHEMARKETBECAUSEOFTHENEWINTERESTINTHISTYPEOFTOURISMINRECENTDECADESWITHRESPECTTOSPORTIVE,CULTURAL,ANDGASTRONOMICACTIVITIESINARURALENVIRONMENTMULTIPLEFACTORSHAVEHADABEARINGONTHECHANGEINTOURISTCONSUMER’SHABITSANDVALUESITISESSENTIALTODEFINETHEPROFILEOFTHISTOURISMCONSUMERTOOFFERASPECIALISEDPRODUCTADAPTEDTOTHENEEDSOFTHISTOURISMACCORDINGTOMILLáNITDECREASESDEPENDENCEONTHEPRIMARYSECTORANDREDUCESTHEECONOMICRISKWHICHCHARACTERISESITPARADAONTHECONTRARY,ITISACONTRIBUTIONOFADDITIONALINCOMEFORINHABITANTSBECAUSEIFTHEOPPOSITETOOKPLACE,ITWOULDENTAILAHIGHPROBABILITYOFSATURATIONINTHERURALAREAMILLERETAL14PROPOSESTHEPROMOTIONOFASUSTAINABLEENVIRONMENTTOGENERATEWEALTHANDEMPLOYMENTINTHECOURSEOFTIMESO,MAINTENANCEANDCONSERVATIONOFTHEENVIRONMENTWILLLEADTOATOURISTDEVELOPMENTTHATISRESPECTFULOFTHENATURALANDCULTURALENVIRONMENTWHATAREEQUALLYESSENTIALARECOOPERATION,DIALOGUEANDTHECOORDINATIONOFSOCIOECONOMICFACTORSANDINSTITUTIONSLOCAL,REGIONALANDSUPRANATIONALFURTHERMORE,ITISNECESSARYTOIMPLICATESOCIETYANDTOEDUCATEITOFCOURSE,THEPARTICIPATIONOFTHEPEOPLEISAMOMENTOUSFACTORINRAISINGTHELEVELOFASSOCIATIONBETWEENTOWNSANDONEOFTHEMAINWEAKNESSESISTHEINCREASINGPUBLICAWARENESSOFTHISPOTENTIALBOONTOBEEXPLOITEDINTHEREGIONITISNECESSARYTORAISETHEREGION’SINHABITANTS’DEGREEOFCOMMITMENTTOWARDTOURISMMATTERS,BECAUSETHEYWILLBETHEMOSTBENEFITEDEQUALLY,PUBLICBODIESSHOULDPROMOTEDEVELOPMENTPLANSTOMAKETOURISMACTIVITYEASIERINTHESEZONESALTHOUGHTHEGROWTHOFEVERYREGIONHASTOCOMEFROMWITHINTHEREGIONITSELF,WESHOULDCONSIDERTHERESOURCESANDPOSSIBILITIESOFTHEAREATOENCOURAGETHEMTOOFFERAPRODUCTWHICHSATISFIESTOURISTCONSUMERS’NEEDSFULLYANTON,NELOORELLANA15ARGUETHATTOURISTACTIVITYWILLNOTCANCELOUTTHATOFAGRICULTUREBUTWILLHELPTOCORRECTREGIONALIMBALANCESSMALLGROWERSANDFAMILYFARMSWILLBEABLETOBENEFITFROMTHEGREATERINVOLVEMENTOFSOCIETYINTHISSECTORBUT,ACCORDINGTOBUCKEY16AND

簡介：2250單詞，單詞，12000英文字符，英文字符，3600漢字漢字出處出處MICHAELSCTSE,MALEENZGONGONLINECOMMUNITIESANDCOMMERCIALIZATIONOFCHINESEINTERNETLITERATUREJJOURNALOFINTERNETCOMMERCE,2012,1121001161．外文資料翻譯譯文ONLINECOMMUNITIESANDCOMMERCIALIZATIONOFCHINESEINTERNETLITERATUREMICHAELSCTSE,MALEENZGONGTHISARTICLEPRESENTSACASESTUDYONROLESOFONLINECOMMUNITIESINDEVELOPMENTANDCOMMERCIALIZATIONOFCHINESEINTERNETLITERATURECILONLINECOMMUNITIESAREWIDELYUSEDINETHNICCHINESECOMMUNITIESFORPUBLICATIONOFCILWORKSUSESOFONLINECOMMUNITIESINPUBLICATIONOFCILWORKSENHANCEAUTHORS’ANDREADERS’EXPERIENCEANDFACILITATETHEGROWTHOFTHECILMARKETINTURN,THEGROWTHOFTHECILMARKETCREATESNEWBUSINESSOPPORTUNITIESTHATEVENTUALLYLEADTOCILCOMMERCIALIZATIONEVIDENCESFROMTHECASESHOWTHATTHEROLESOFONLINECOMMUNITIESONCILCOMMERCIALIZATIONAREMUCHLARGERTHANSIMPLYBEINGANEWPRODUCTDEVELOPMENTPLATFORMKEYWORDSECOMMERCE,EPUBLISHING,INTERNETLITERATURE,INTERNETUSERS,ONLINECOMMUNITYINTRODUCTIONTHEDEVELOPMENTOFTHEWORLDWIDEWEBWWWANDTHERAPIDGROWTHOFTHEINTERNETPOPULATIONINTHE1990SOPENEDUPNEWWINDOWSOFOPPORTUNITIESFORINTERNETUSERSMANYINDIVIDUALSANDBUSINESSORGANIZATIONSSEIZEDTHESEOPPORTUNITIESANDUTILIZEDTHEINTERNETINTHEIRBUSINESSOPERATIONSAMITANDZOTT2001ZHUANG2005ATTHESAMETIME,NONCOMMERCIALUSESOFTHEINTERNETWEREALSOBOOMINGONLINECOMMUNITIES,ASACOMPUTERNETWORKAPPLICATIONORIGINATEDFROMTHEPREINTERNETAGE,ENJOYEDANEWLEASEOFLIFEONLINECOMMUNITIESAREGROUPSOFINDIVIDUALSWHOENGAGEINMANYTOMANYONLINEINTERACTIONSWITHOTHERSWHOSHARECOMMONINTERESTSINSPECIFICSUBJECTDOMAINSBISHOP2007CHEN,WU,ANDCHUNG2008FU¨LLER,JAWECKI,ANDMU¨HLBACHER2007GALOZ,GRINSHPOUNANDGUDES2010MADUPUANDCOOLEY2010WILLIAMSANDCOTHREL2000DRIVENBYSHAREDENTHUSIASMFORANISSUEORANACTIVITY,INDIVIDUALSUSEONLINECOMMUNITIESTOEXCHANGEKNOWLEDGEANDIDEASCONCERNINGTHESUBJECTDOMAINSARMSTRONGANDHAGEL1996BUTLER2001FU¨LLERETAL2006GREENFIELDANDCAMPBELL2006ZHANGANDWATTS2008THEMIGRATIONOFONLINECOMMUNITIESFROMPROPRIETARYNETWORKSLIKECOMPUSERVEANDAMERICAONLINETOTHEINTERNETANDTHEPROLIFERATIONOFWWWBASEDCOMMUNITIESEXTENDTHEREACHOFONLINECOMMUNITIESANDENABLEMOREUSERSTOPARTICIPATEONEAPPLICATIONOFONLINECOMMUNITIESISPUBLICATIONOFORIGINALLITERARYWORKSTHEOPENNATUREOFONLINECOMMUNITIESGIVESAMATEURAUTHORSOPPORTUNITIESTOPUBLISHTHEIRWORKSANDRECEIVEFEEDBACKFROMREADERSWITHMINIMALEFFORTINCHINESEONLINECOMMUNITIES,ALLTYPESOFLITERARYWORKSAREPUBLISHEDHOWEVER,THEVASTMAJORITYOFPUBLISHEDWORKSAREFICTIONCOLLECTIVELY,THESEWORKSAREKNOWNASCHINESEINTERNETLITERATURECILCILCAMEUNDERTHESPOTLIGHTINTHEGREATERCHINAREGIONCHINA,HONGKONG,MACAU,TAIWAN,ANDSINGAPOREAFTERTHEPUBLICATIONOFTHESEMINALWORK,THEFIRSTINTIMATECONTACT,IN1998EWEN2007LI2007AFTERITSINITIALSUCCESSATTHEINTERNET,THEFIRSTINTIMATECONTACTWASSUBSEQUENTLYPUBLISHEDINPRINTEDFORMTSAI1998,ANDAFILMADAPTATIONOFTHESTORYWASMADEIN2000THEHUGESUCCESSOFTHEFIRSTINTIMATECONTACTPROVIDEDSTRONGENCOURAGEMENTTOINDIVIDUALSWHOPUBLISHORIGINALLITERARYWORKSATONLINECOMMUNITIESANDDREWTHEGENERALPUBLIC’SATTENTIONTOTHEGROWINGBODYOFCILWORKSFORCOMMERCIALPUBLISHERSANDVENTURERS,LITERARYWORKSAREMOSTLYPROFESSIONALAUTHORSWHOCONSIDERWRITINGASANOCCUPATIONINCONTRAST,MOSTCILAUTHORSDONOTCONSIDERTHEMSELVESASPROFESSIONALAUTHORSMOSTOFTHEMAREINTHEIREARLYTWENTIESANDHAVEOTHERCOMMITMENTS,SUCHASWORKANDSTUDYEWEN2007FOREXAMPLE,ROSON,THEAUTHOROFTALESOFTHEWINDANDSTORYOFEASTERNCLOUDANDDREAM,WASAPOSTGRADUATESTUDENTWHENHEPUBLISHEDPREQUELSOFTALESOFTHEWINDSASIGNOFTHEIRAMATEURISHATTITUDETOWARDSPUBLISHINGISTHEIRCHOICEOFNICKNAMESMOSTCILAUTHORSUSETHEIRNICKNAMESRATHERTHANREALNAMESWHENTHEYPUBLISHTHEIRWORKSANDTHENICKNAMESTHEYUSEGENERALLYSOUNDLESSSERIOUSTHANTHEONESUSEDBYPROFESSIONALAUTHORSFOREXAMPLE,JHIHSINTSAI,THEAUTHOROFTHEFIRSTINTIMATECONTACT,ISKNOWNBYHISNICKNAMEPIZITSAILITERALLYTSAITHEHOOLIGANTABLE1DISTINCTIVECHARACTERISTICSOFCILAUTHORSMOSTLYNONPROFESSIONALMOTIVATEDBYDESIREFORSELFEXPRESSIONGENRESINCLUDEGENRESTHATARENOTPOPULARINTRADITIONALLITERATUREEG,ALTERNATEHISTORY,CONTEMPORARYFANTASY,ANDXIANXIATHEINITIALMOTIVATIONOFMOSTCILAUTHORSTOPUBLISHTHEIRWORKSONTHEINTERNETISTHEDESIREFORSELFEXPRESSIONBISHOP2007EWEN2007LIU2005MADUPUANDCOOLEY2010INTHEFOREWORDOFNEWSONG,THEAUTHOR,AHYUE,STATESTHATTHEORIGINALMOTIVATIONOFTHEWORKISHISDISSATISFACTIONWITHHISOWNPERFORMANCEINANSWERINGAQUESTIONONSONGDYNASTYINTHEPOSTGRADUATEENTRYEXAMINATIONAHYUE2005DUETODIFFERENCESINAUTHORS’PROFILES,THEVARIATIONINQUALITYOFCILWORKSISSIGNIFICANTLYLARGERTHANTHOSEOFTRADITIONALLITERACYWORKSWHILESOMECILWORKSLIKETHEFIRSTINTIMATECONTACTAREVIEWEDBYMANYASSEMINALWORKS,ALARGENUMBEROFTHEMARECONSIDEREDTOBEOFLOWQUALITYLUO2007YIN2005INADDITION,QUALITIESOFDIFFERENTPARTSOFCILWORKSMAYVARYSIGNIFICANTLYASMANYCILAUTHORSLETTHEIRWORKANDPERSONALLIVESAFFECTTHEIRWRITINGACTIVITIESFOREXAMPLE,INTHECOURSEOFWRITINGHEAVENLYKING,THEAUTHOR,DANCING,BROKEUPWITHHISGIRLFRIENDCONSEQUENTLY,THEQUALITYOFLATERPARTSOFTHEWORKDROPPEDSIGNIFICANTLYASPOINTEDOUTINTHEINTRODUCTION,MOSTCILWORKSAREFICTIONTHEGENRESOFCILWORKSARENOTDISSIMILARTOTHOSEOFTRADITIONALLITERARYWORKSHOWEVER,GENRESTHATAREPOPULARINTHECILARENAAREQUITEDIFFERENTFROMTHEONESTHATAREPOPULARINTRADITIONALLITERARYWORKSINPARTICULAR,ALTERNATEHISTORY,CONTEMPORARYFANTASY,ANDXIANXIAARETHREEGENRESTHATAREVERYPOPULARINCILBUTNOTINTRADITIONALLITERARYWORKSTHERISEOFTHEALTERNATEHISTORYGENREINCILISLARGELYSTIMULATEDBYTHEPOPULARITYOFHISTORICALSIMULATIONGAMESLIKEROMANCEOFTHETHREEKINGDOMSSERIESANDTAIKOURISSHIDENSERIESINTHEGREATERCHINAREGIONINFLUENCEDBYEMPHASISOFINDIVIDUALS’ROLESINHISTORYINTHISTYPEOFGAMES,THEPOINTOFDIVERGENCEINMOSTCHINESEINTERNETALTERNATEHISTORYFICTIONSISPROTAGONISTS’APPEARANCEINASPECIFICPOINTOFTIMEINHISTORYRATHERTHANACHANGEINTHEOUTCOMEOFAPARTICULARHISTORICALEVENTTHEPROTAGONISTS,EQUIPPEDWITHKNOWLEDGEINHISTORY,SOCIETY,AND/ORTECHNOLOGY,CHANGETHECOURSESOFHISTORYTHROUGHTHEIREFFORTSNEWSONGISATYPICALEXAMPLEOFCHINESEINTERNETALTERNATEHISTORYFICTIONSTHEPROTAGONISTOFTHESTORYISAPOSTGRADUATESTUDENTINHISTORYWHOMYSTERIOUSLYAPPEARSINTHESONGDYNASTYBYUTILIZINGHISKNOWLEDGEINHISTORY,CULTURE,ANDSOCIETY,HEESTABLISHESHISOWNSCHOOLOFTHOUGHTANDBECOMESANEMINENTSTATESMANOFTHEDYNASTYHETHENUSESHISINFLUENCEINTHEACADEMICCOMMUNITYANDGOVERNMENTTOCORRECTMISTAKESINWANGANSHI’SNEWPOLICIESANDTOIMPLEMENTHISOWNSERIESOFREFORMSHISSCHOOLOFTHOUGHTANDREFORMSEVENTUALLYTURNTHESONGDYNASTYINTOACOLONIALSUPERPOWER