旅游景区开发和环境保护关系的研究

随着旅游经济的蓬勃发展，旅游景区的规划开发与环境保护的协调性问题逐渐成为业界学者研究的焦点。本文通过描述性研究法和文献研究法，对目前旅游景区存在的环保问题进行分析和调查，论证了旅游景区开发和环境保护相辅相成的关系，并且针对旅游景区环境保护的重要性，提出解决对策。     

农业经济管理与政策研究的新进展

中国科学院农业政策研究中心寅季焜研究员在国家杰出青年科学基金（批准号：７９７２５００１等３项）的资助下，在研究农业经济管理与农业政策分析领域取得了突出的成绩。 他与国际上的一些学者一起提出并论证了市场发育以及城市化影响食品消费结构变动的理论模型和实证依据；提出并证明了消费理论中的三大制约理论假设在实证研究中常被否定的原因之一是模型没有考虑城市化的作用；论证了Ｒｉｄｇｅ回归在食物消费需求模型应用中存在的问题和解决方法；他与Ｄａｖｉｄ合作扩展了价格保护主义解释，论证了技术进步和投入品价格补贴能降低国…     

中国城乡综合基尼系数测算的一种新改进

城乡综合基尼系数测算是在中国现有统计方式和数据可获得条件下的一个特殊问题,主要表现为如何在仅有城镇和农村各自的分组收入数据约束下更好地估算城乡综合基尼系数（或称城乡合一基尼系数、全国基尼系数）。针对包括城乡加权法和分层加权法等在内的子群分解法无法解决的城乡收入数据重叠难题,函数加总法通过城乡收入分布或密度函数加总形式予以化解,但既有的函数加总方法却又引发了对全国和组内最高收入的依赖问题。本文采取城乡间接洛伦兹曲线加总的形式规避了对两种最高收入的依赖,并以CHIPs2007数据为例对城乡综合基尼系数若干方法计算结果的有效性和稳健性进行了比较。此外,文章还在新改进方法的框架下进一步表达了基尼系数的城乡分解公式。     

论《企业财务通则》的性质及其客观性

事实上，早在2007年新修订的《企业财务通则》（以下简称《通则》）实施之前，已有一些学者发表了废除《通则》的见解，主要理由在于：（1）《通则》与《企业会计准则》、有关税法、《公司法》等法规内容重复较多；（2）未摆脱计划经济的束缚，与计划经济制度下“财政管理财务、财务管理会计”的体制相适应（；3）《通则》的宗旨有悖市场经济，国家统一的财务规则将限制企业资本保全的灵活性，违背市场化原则；（4）《通则》缺乏法律依据。如《会计法》是会计准则、会计制度的法律依据，而《通则》没有明确的法律依据。当然，也有一些学者主张执行《通则》，视《通则》为我国宏观经济调控的重要途径和方式。本文认为，学术界关于《通则》存废问题的讨论，均未触及其实质。《通则》在性质上是一部保障国有财务经济在社会主义市场经济中发挥主导作用的财务法规，只要国有经济存在，《通则》必然存在。当然，随着我国市场经济的深入发展和国际经济环境的变化，《通则》的内容应该适当改进。     

区域卷烟货源供给的基尼系数分析

卷烟货源区域合理配置是满足区域正常需求、促进区域均衡持续发展的必要条件；基尼系数是经济学中对社会收入差距进行定量测度的重要工具，其实质是定量测定资源分配的公平性。为此，本文根据基尼系数的实际内涵，将基尼系数分析法应用于区域卷烟货源供给公平性研究中，定量测度区域卷烟货源供给与经济社会发展指标的匹配程度，对合理配置区域卷烟货源具有较强的理论和实践指导作用。研究结果表明，黔东南州16个县（市）的卷烟货源供给高度平均、协调性高。     

关于房地产市场比较法中待估对象价格求取公式再改进的思考

在房地产估价实践中，市场比较法是最常用的方法，本方法最重要的步骤之一就是对可比实例的价格进行修正并求取待估房地产价格。然而，在最关键的修正和求取公式上一直存在可商榷之处。本文先对传统计算公式的合理性和准确性提出质疑，继而简述了中南财经政法大学邓金鑫学者对于传统公式的改进建议。在此基础上，笔者针对该改进公式提出了进一步的改进意见，力图为房地产估价实践工作提供有价值的参考。     

企业管理层实施自评和改进的有益工具（上）

本文以一家印度的能源服务公司为案例，展示了整合型竞争力模式的效率与实用性。该模式可用作企业自评与改进的工具，促使企业以战略性、可测量、可比较的方式成长和持续发展。该公司在竞争激烈的能源服务领域，通过四项战略获得了竞争优势，三年间业务增长了300％。这四项战略包括：1）以愿景为导向，利用公司在印度的核心竞争力，及其国外合作方的核心竞争力；2）强化营销与客户需求管理过程；3）强化技术与运营过程；4）重视开发员工创造力。这是一个包含了89个分要素的通用竞争力模式。该模式是企业管理层实施自评和改进的有益工具，管理咨询人员和学者也可将其用作开展战略管理领域服务的基础。为了进一步论证，文中简要引用了尼泊尔工商联合（FNCC）运用此模式的案例。     

关于基尼系数分解分析的讨论

本文通过几何分解的方法阐述了基尼系数在不同群体中进行分解的过程，并在此基础上对群体间基尼系数的应用和群体内基尼系数的进一步分解进行了讨论。说明由于交叉项的存在，基尼系数只能对不同收入群体进行有限的分解，对群体内基尼系数的进一步分解是极为勉强的。只有当各群体收入重叠程度较低时，方可对交叉项进行忽略，此时对群体内基尼系数的进一步分解才具有较清晰的经济含义。     

我国物流产业集聚实证研究

文中通过分析物流产业内部B2B业务和B2C业务的不同经济属性和集聚发展特征,从理论角度论证我国物流产业内部的不同集聚结构标准,构建物流产业集聚模型;并从实证角度以我国物流产业为研究对象,评价了我国物流产业的区域集聚程度（基尼系数）、企业集聚程度（赫芬达尔系数）和集聚结构（E—G指数）,验证我国物流产业集聚发展的不同路径和趋势,提出我国物流产业应该走和如何走集聚化发展道路等的相关政策建议。     

浅谈事业单位的绩效管理

事业单位是一种社会组织，其目的是为了增进社会福利，满足社会教育、卫生、文化以及科学等方面需求，并且有效地提供各种社会服务。本文主要阐述了事业单位绩效管理的重要性以及目前存在的一些问题，并且针对这些问题提出了相应的改进措施。     

Development in Information and Communications Technology (ICT) Statistics at the Australian Bureau of Statistics

This paper outlines the ICT statistical developments that the ABS has undertaken over recent years. These developments have been on both the supply side (ICT industry) and the demand side (use of IT by sector). The content of ABS ICT surveys has changed significantly over the last few years and are expected to develop further in line with industry changes and emerging policy needs.
Recent developments in household collections have been the inclusion of IT use questions in the 2001 Census of Population and Housing and in various ABS social surveys such as Children's Participation in Culture and Leisure Activities. Annual business IT use surveys are now conducted and include topics such as Internet commerce and IT security. Biennial ICT industry surveys are conducted to provide data on ICT production, imports and exports, ICT industry employment, performance and structure information. An Internet activity survey is run every six months and provides regional Internet access details and infrastructure details on Internet service providers.
A major development for 2002–03 will be the compilation of an ICT satellite account. ABS intends to produce an ICT Information Development Plan to guide its future statistical development work in the ICT field.     

Value at Risk in the Suburbs: Eminent Domain and the Geographical Politics of the US Foreclosure Crisis

Several US counties and local governments have recently considered a novel solution to the foreclosure crisis. They plan to use eminent domain to compel the owners of mortgage debt—and specifically of private‐label mortgage‐backed securities—to sell the debt to the government at a price reflecting the loan's market value. The government would then restructure the debt and resell it to new investors. The plans are striking because—in contrast to both development‐driven eminent domain and the federal subprime bank bailout—they would force investors to assume asset devaluation and increased long‐term risk. Notably, the plans have emerged as an instance of financialization‐focused politics in suburbs and suburban cities of color, specifically majority‐black and ‐Latino/a suburbs. Local support for the plans, we argue, is rooted in the long‐term disinvestment of these ‘suburbs of exception', which became targets of subprime lending and eventually sites where the ‘financial exception' has been localized. But these demographic shifts, fragmentation and fiscal pressures have at the same time created a suburban political terrain in which the plans have gained their strongest political support.     

Incumplimiento del salario mínimo en Europa central y oriental

En este estudio se analiza el incumplimiento del salario mínimo durante el periodo 2003–2012 en diez países de Europa central y oriental con salario mínimo obligatorio nacional. A partir de los datos de EU‐SILC y la metodología propuesta por Bhorat, Kanbur y Mayet (2013), se cuantifica la incidencia y magnitud del incumplimiento. Se realizan análisis de regresión sobre determinantes individuales, laborales y macroeconómicos. Aunque la incidencia permanece relativamente baja, los trabajadores a los que se dirigen las políticas de salario mínimo parecen los más expuestos a su incumplimiento. Con el tiempo, una mayor incidencia se asocia a una razón más alta entre salario mínimo y salario medio.     

Towards a Theory of Serendipity: A Systematic Review and Conceptualization

Serendipity – the notion of making surprising and valuable discoveries – plays a major role in the success of individuals and organizations alike. Previous research has established the importance of serendipity and identified important individual- and organizational-level antecedents. However, the literature has been dispersed and the boundaries of the concept have been blurry, leading to a lack of conceptual clarity and structure, and thus limiting validity and managerial actionability. Based on a systematic literature review, I synthesize existing management-related research on serendipity and explicate the emergence and composition of serendipity in the organizational context. I first identify three necessary conditions that differentiate serendipity from related concepts such as luck or targeted innovation: agency, surprise, and value. Then, I draw from the literature on sensemaking, event-based theorizing, and quantum-based approaches to management to conceptualize the process of cultivating serendipity in the organizational context as a process of enabling potentiality and materialization, and develop a multi-level theory of (cultivating) serendipity. This conceptualization contributes to our collective understanding of how, why, and when (i.e., under what conditions) organizations can leverage the value in the unexpected, which opens up fruitful avenues for further research.     

Accountability of NGOs in Bangladesh A critical overview

NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders.     

Towards an Asian model of human resource management? A comparative analysis of China,Japan and South Korea

There has been much discussion regarding the possible decline and weakening of national systems of human resource management (HRM). Yet, culture and institutions are often cited as the major stumbling blocks to this outcome. Such constraints may dissipate in the analysis, particularly if ‘regional clusters’ are considered where geographic and cultural closeness and ‘openness’ to similar economic pressures exist. In such cases, it might be postulated that convergence in HRM will occur. We argue that China, Japan and South Korea represent such a cluster. This article examines these countries, to see if a degree of convergence is taking place and if it is towards an identifiable ‘Asian’ model of HRM. A model of change is presented that distinguishes between levels of occurrence and acceptance. Details of the development and practice of HRM in each country are then set out. The article ends with a discussion and implications section and a brief conclusion.     

Cultural Economy Planning in Creative Cities: Discourse and Practice

While a growing body of research analyses the functional mechanisms of the cultural or creative economy, there has been little attention devoted to understanding how local governments translate this work into policy. Moreover, research in this vein focuses predominately on Richard Florida's creative class thesis rather than considering the wider body of work that may influence policy. This article seeks to develop a deeper understanding of how municipalities conceptualize and plan for the cultural economy through the lens of two cities held up as model ‘creative cities’ — Austin, Texas and Toronto, Ontario. The work pays particular attention to how the cities adopt and adapt leading theories, strategies and discourses of the cultural economy. While policy documents indicate that the cities embrace the creative city model, in practice agencies tend to adapt conventional economic development strategies for cultural economy activity and appropriate the language of the creative city for multiple purposes.     

Input/output ranges and performance: an examination of US machine tool producers

Despite the establishment of high-tech multinational enterprises (MNEs) in Ireland since the late 1950s, the country did not succeed in closing the technological gap with most of its EU counterparts. The weak National System of Innovation (NSI), and in particular low business and government R&D levels, combined with a lack of research and technology linkages between MNEs and indigenous firms, explain these poor results. However, the Shannon region in the West of the country presents some specific institutional characteristics that could theoretically make the region a strong technological enclave. The various actors in the region - i.e. the administrative, financial, political and research institutions, as well as the business organizations - have indeed infused a new type of economic development. After a brief review of the available concepts and models articulated around these actors and their interrelationships, the paper analyses whether the Shannon region, taken as an illustrative example, mirrors a specific economic and technological localized setting. The study is based on a survey of indigenous and foreign firms.     

Sixty years of discrimination and diversity research in human resource management: A review with suggestions for future research directions

This article reviews discrimination and diversity research published in Human Resource Management (HRM) over the past 60 years. While discrimination and diversity are very different constructs, it is often informative to study them together, because when people recognize each other's diversity, this can result in bias, stereotyping, and discrimination. We conducted bibliographic searches for terms related to discrimination and diversity as well as a manual search through every title and abstract published in HRM over the last 60 years to assess article relevance. The search resulted in 135 research articles with 136 unique studies (i.e., samples) which are reviewed in this article. Sex and race are the demographics that have been examined the most in HRM, while religion has been examined the least. Moreover, the number of studies examining lesbian, gay, bisexual, transgender, and queer (LGBTQ) employees in the workplace in HRM has grown quickly within the past 10 years, culminating in a recent meta‐analysis. Our review looks at some of the earliest research published, the most recent research published, and the overall trends we identified in the research over the years for both discrimination and diversity articles. We then make future research suggestions and recommendations to advance the study of discrimination and diversity in the coming years.     

Multinomial distributions applied to random sampling of particulate materials

When sampling a batch consisting of particulate material, the distribution of a sample estimator can be characterized using knowledge about the sample drawing process. With Bernoulli sampling, the number of particles in the sample is binomially distributed. Because this is rarely realized in practice, we propose a sampling design in which the possible samples have a nearly equal mass. Expected values and variances of the sample estimator are calculated. It is shown that the sample estimator becomes identical to the Horvitz–Thompson estimator in the case of a large batch-to-sample mass ratio and a large sample mass. Simulations and experiments were performed to test the theory. Simulations confirm that the round-off error due to the discrete nature of particles is negligible for large sample sizes. Sampling experiments were carried out with a mixture of PolyPropylene (PP) and PolyTetraFluorEthylene (PTFE) spheres suspended in a viscous medium. The measured and theoretical variations are in good agreement.