公司内部治理有效性研究:一个文献综述

从股权结构、独立董事和经营者三个视角,对有关公司内部治理有效性的主要实证文献进行的回顾与评述结果发现,在取得成绩的同时,目前的研究文献普遍存在“重结果,轻过程;重局部,轻整体;重形式,轻实质”的缺陷。如果这些缺陷没有很好地解决,必将直接影响到公司治理研究和实践的纵深发展。     

高校金融学教师的实验教学探讨——基于复合型人才培养的视角

实验教学在培养复合型人才方面发挥的作用日益突出,而现实是目前大多数高校在金融实验教学中存在着"四重四轻"的问题亟待重视和解决:课程安排重理论课轻实验课、教学方式重传统方式轻现代方式、激励考核机制重科研轻教学和实验室建设重硬件轻软件。为适应当前社会对复合型、国际化高层次人才的需求,高校应从思想观念、教学方式、教学激励机制和软件配套设施四个方面着力进行改革,推动实验教学的大力应用和创新发展。     

基层国有商业银行实现集约化经营的现实对策

基层国有商业银行实现集约化经营的现实对策●李新彩一、转变思想观念，牢固树立“效益第一”的思想。把经营管理的中心转移到提高经济效益上来，把经营方式转移到集约化经营上来，转变重外延发展轻内涵管理、重传统业务轻新兴业务、重数量增长轻人均效益、重储蓄轻公存、...     

科学、人文、艺术教育的融合与社会主义和谐人的培育

科学、人文、艺术教育的融合既是高校促进学生全面发展、和谐发展的重要途径,也是当代高等教育发展的世界潮流和趋势。我国高等教育仍存在重技术轻人文、重成器轻成人、重理论轻实践、重专识轻通识、重能力轻素质的"五重五轻"现象。从顶层设计和具体途径上解决科学、人文、艺术的融合问题,培育真、善、美统一的"和谐人",是克服、改观这种局面的根本进路也是高校教育的终极目标。     

城市化学事故应急救援工作

随着我国经济建设的深入,化学工业发展很快。但是,在化工生产上往往存在重生产,轻防护;重效益,轻救援的现象,导致化学事故发生的频率和规模有逐年上升的趋势。因此,开展并加强城市化救工作势在必行。城市化救工作是一项系统工程,要有相应的组织机构来组织实施,首先应明确化救工作任务的划分和组织机构的设置。现在,有的地区已经进行了由人防部门牵头组织城市化救工作的尝试,有关部门参加成立城市化救指挥部,人防指挥所又兼做化救指挥中心。目前,长春、吉林、辽源、四平等地已把开展城市化救作为深化人防改革的重要内容在努力争取。开展城市化救工作,当前应重点抓好以下几项工作:     

中小企业人才流失危机与对策分析

一、中小企业人才流失成因(一)企业方面 1．错位的人才观念。中小企业通常存在的人才观念误区有重文凭轻能力，重资历轻道德，重招聘轻配置，重使用轻开发，重引进轻培养等。如果企业没有树立正确的人才观念，那么即使企业求贤若渴、千方百计地招揽来人才，也较难真正的认识、使用和管理好人才，从而很难发挥人才效用并留住人才。     

建立新时期经侦工作体系

目前我国仍处于经济转轨、社会转型的特殊历史时期,随着改革的进一步深入和经济社会结构的深刻调整,经济生活中的漏洞和薄弱环节仍大量存在,诱发经济犯罪的因素将会进一步增多,防范和打击经济犯罪活动将是一项长期的、复杂的、艰巨的任务。公安经侦部门必须改变“重打击、轻保护”,“重管理、轻服务”的观念,更多的着眼于对经济犯罪的防范,最大限度地预防重大经济犯罪的发生,最大限度地减少经济犯罪对国家、集体     

生态旅游概念体系探析

"生态旅游"概念的界定,至今尚未统一。生态旅游的概念体系由理论基础体系、相关主体行为体系、目标体系构成。未来的生态旅游将朝着"重生态、轻旅游"的方向发展。     

征税抑或补贴——我国最低生活保障制度的反思与重构

在社会转型的结构性张力作用下,低收入群体的规模还在不断递增。我国现行的直接补贴式最低生活保障制度在促进社会公平和维护社会稳定的同时,也暴露出重生存、轻发展,重形式、轻实质,高成本、低效率等问题。以负所得税为核心的征税式低保制度将对象由少数人变为全覆盖,由被动的接受补贴转换为主动的享有"负纳税"权利,体现出明显的制度优势。     

大企业税收风险的防范与规避策略研究

文章针对大企业税收贡献较大而纳税风险的财政危害性更大的客观实际,结合国家相关税收政策规定,介绍了大企业及其税收风险的含义,定位了大企业税收风险防控的主体,分析了大企业税收风险的成因、类型及表现,并有针对性地研究了大企业税收风险的应对与控制策略,特别提出了设立大企业风险预警系统和应急处理预案的个性化建议,主张税务机关应针对辖区内大企业的纳税征信情况等,分别设立微弱、中度、重大、严重等四个风险等级实施管理,重点针对由低到高或由轻到重的不同等级风险类型,要求建立从税务一线的"征管员"到税务局长的分级预警和分层应对风险的策略,以确保将大企业税收风险降到最低点。     

HAS THE QUALITY OF IMMIGRANTS DECLINED? EVIDENCE FROM THE LABOR MARKET ATTACHMENT OF IMMIGRANTS AND NATIVES

This is an investigation of the labor market activities of U.S. immigrants who arrived from the 1960s through the 1980s. Relative to natives, upon arrival male immigrants who arrived during the 1980s are more likely to be persistently jobless than are male immigrants who arrived during the 1960s. The increased disengagement of immigrant arrivals from the U.S. labor market appears solely in the form of labor market withdrawal and has not manifested itself in increased institutionalization. Though the "new immigration" apparently does not increase fiscal burdens on the penal system, it nonetheless is expanding the dependent population. The greater labor market idleness of today's immigrants relative to pre-1970 arrivals is consistent with a growing body of economic evidence suggesting a deterioration of U.S. immigrants' labor market capital and success during the post war period.     

The impact of German-speaking online media on tourist arrivals in popular tourist destinations for Europeans

This empirical study analyzes the relationship between the sentiments in online media with regard to travel destinations and corresponding tourist arrivals. We expect the media reports on political and economic instability and turmoil to enhance tourist arrival nowcasts and forecasts, as they can probably complement them with information on disruptions and shocks. Therefore, we believe this research will help to build better models for tourism demand nowcasting and forecasting. We use the sentiment in the German-speaking online media because the German-speaking region is the most populated in Europe and has the largest group of travelers visiting destinations in and around Europe.

An artificial neural network is used to analyze the mood of the media. The software classifies news items regarding potential tourist destinations with either positive or negative labels. The number of positive and negative news items is used to build sentiment indices for popular tourist destinations for Europeans.

Our results show strong correlations between the mood concerning tourist destinations and tourist arrivals in these countries. Indeed, disruptions and shocks prevalent in the news are reflected in similar ratios in both tourist arrivals and sentiment indices. These results can be used as a new explanatory variable for tourism demand modelling.     

Tourism Taxes: Implications for Tourism Demand in the UK

Before one can understand tax implications for the tourism industry, one must understand the sensitivity of tourism demand. Using a recently developed theoretical framework, we model inbound tourism demand in the UK. The results suggest that tourism demand in the UK is very price sensitive and that measures which result in increasing tourism prices will have a significant negative impact on tourist arrivals. It is believed that a reduction in the VAT rate could boost UK's tourism sector, depending on the extent to which a decrease in taxation is passed on in the form of price reductions. The results also suggest that arrivals from neighboring countries are 98% higher than from distant origins; however, expenditure per capita of the former is 52% lower than the latter. We also found that common language between the origin and the destination increases arrivals 7% more than non‐native English‐speaking origins.     

Nontourism services in Barbados: 1970–97

This paper initially refers to some of the classifications of services used by various authors, followed by the components that comprise nontourism services in Barbados and their linkages to the other sectors of the Barbados economy. Using regression analysis, variables that may influence nontourism services in the long and short run are then identified. In the long run, the variables that impact nontourism services are relative real incomes, tourist arrivals, merchandise imports, commercial bank credit, relative prices, and government policy. The short run is influenced by relative real incomes, tourist arrivals, and merchandise imports. Since tourist arrivals influence nontourism services in the long and short run, Barbados must still focus on tourism activity to maximize its foreign exchange potential from nontourism services.     

1949年以来中国工业化的“轻、重”之辨

在1949—2005年中国工业化进程中,“轻、重”关系发生了三次大的转变:在1949—1978年的求强阶段,工业化的“轻、重”关系表现为“重重轻轻”①;在1979—1997年的求富阶段,工业化的“轻、重”关系表现为“农、轻、重”同步发展;在1998—2005年探索新型工业化道路阶段,工业化的“轻、重”关系表现为政府和企业都在通过结构调整寻找新的经济增长点,以实现快速发展。通过对工业化三个阶段的分析,提出要纠正有关“轻、重”问题的五个认识误区。     

‘I’ve been to Bali too’ (and I will be going back): are terrorist shocks to Bali's tourist arrivals permanent or transitory?

International visitor arrivals to Bali are examined using univariate and panel Lagrange multiplier (LM) unit root tests with one and two structural breaks to ascertain if shocks to the time path of tourist arrivals are permanent or transitory. The univariate LM unit root tests with one and two structural breaks fail to reject the null hypothesis of a unit root in international visitor arrivals to Bali. However, the panel LM unit root tests with one and two structural breaks applied to a panel of Bali's 11 major source markets reject the null and support the alternative hypothesis of a joint trend-stationary series with transitory shocks. This result suggests that, the effects of the recent terrorist acts on Bali on the growth path of tourist arrivals from major markets are only transitory and that as a consequence Bali's tourism sector is sustainable in the long run.     

关于高等院校跨越发展与“债务危机”的研究

随着高等院校以校园建设和高等院校外延扩张为中心内容的跨越发展而形成的债务偿还期的到来,巨额债务作为一个现实存在是不能回避的。笔者认为,高等院校"债务危机"是发展中的"危机",有其合理的一面,解决高等院校"债务危机"一是要合理安排高校发展速度与规模;二是发展成本要有一个合理的分摊机制。     

AGGREGATION,HETEROGENEOUS AUTOREGRESSION AND VOLATILITY OF DAILY INTERNATIONAL TOURIST ARRIVALS AND EXCHANGE RATES*

Tourism is a major source of service receipts for many countries, including Taiwan. The two leading tourism countries for Taiwan are Japan and the USA, which are sources of short‐ and long‐haul tourism, respectively. As a strong domestic currency can have adverse effects on international tourist arrivals through the price effect, daily data from 1 January 1990 to 31 December 2008 are used to model the world price, exchange rates, and tourist arrivals from the world, the USA and Japan to Taiwan, and their associated volatility. Inclusion of the exchange rate and its volatility captures approximate daily and weekly price and price volatility effects on world, US and Japanese tourist arrivals to Taiwan. The heterogeneous autoregressive model is used to approximate the slowly decaying correlations associated with the long‐memory properties in daily and weekly exchange rates and international tourist arrivals, to test whether alternative short‐ and long‐run estimates of conditional volatility are sensitive to the long‐memory in the conditional mean, to examine asymmetry and leverage in volatility, and to examine the effects of temporal and spatial aggregation. The approximate price and price volatility effects tend to be different, with the exchange rate typically having the expected negative impact on tourist arrivals to Taiwan, whereas exchange rate volatility can have positive or negative effects on tourist arrivals to Taiwan. For policy purposes, the empirical results suggest that an arbitrary choice of data frequency or spatial aggregation will not lead to robust findings as they are generally not independent of the level of aggregation used.     

TESTING CONVERGENCE OF FIJI'S TOURISM MARKETS

Abstract.   The convergence hypothesis for tourism markets is based on the tenet that when tourism markets are converging the difference between total international visitor arrivals to a country and international visitor arrivals from a particular country will be stationary. We argue that if this is true, then convergence can also be tested through examining whether total visitor arrivals and visitor arrivals from a particular market are cointegrated. We test the convergence hypothesis by examining visitor arrivals to Fiji from eight tourist source markets, using both unit root and cointegration tests. We find strong statistical evidence that Fiji's tourism markets converge.     

A seasonal analysis of Asian tourist arrivals to Australia

Rapid economic growth in South-East and East Asia has seen a surge in tourist arrivals from this region to Australia in the 1990s, prior to the currency crisis in late 1997. The purpose of the paper is to use Autoregressive Integrated Moving Average (ARIMA) models to explain the nonstationary seasonally unadjusted quarterly tourist arrivals from Hong Kong and Singapore to Australia from 1975(1) to 1996(4). As the tourist arrivals series display strong seasonal patterns, deterministic and stochastic seasonality are examined as possible explanations for variations in the international tourist arrivals series. The Hylleberg et al. (Journal of Econometrics, 99, pp. 215-38, 1990) test for seasonal unit roots is used to examine stochastic seasonality in the various series.