论乡村旅游的"围城"效应及可持续发展

在乡村旅游如火如荼进行的同时，也面临着诸多尴尬，陷入了其发展的“围城”之中。只有实施低成本运营的制度化、产业链本地化、经营者共生化、投资途径复合化、乡村旅游生态化，才能促进乡村旅游的可持续发展。     

探索土地问题的解决途径

从历史上看,农民的增收问题从来都是同土地产权制度的安排以及如何使用紧密联系在一起的。新中国成立以来,农地制度经历了四次重大变革。从变革中可以看出,土地问题确实是解决"三农"问题的核心。土地问题的解决不可能是一劳永逸的,现实中的问题只能通过改革来解决。     

深化农村各项制度改革,从根本上解决三农问题

目前,“三农”问题严重制约了我国整体现代化进程。造成“三农”问题的根本原因是农村的各种旧体制已成为生产力发展的障碍。因此,要彻底解决“三农”问题,必须深化农村各项体制改革,实现体制的全面创新。     

转轨时期我国小农经济改造思想演变与争议

改造小农经济是转轨时期社会主义建设的最艰巨的任务之一。本从家庭经营、规模经营、农业产业化、农村剩余劳动力、农地制度创新等5个方面总结了理论界对小农经济改造的争议与研究，并认为改造小农经济应以邓小平“两个飞跃”理论作为理论基础。     

论我国农民集体土地所有权

我国农村集体土地所有权法律地位不明的一个根本原因是缺少对农村集体土地的物权制度设计,传统上对农村集体土地的公有制设计是从政治经济的意义出发的。在坚持集体土地公有制的前提下,认可集体土地所有权是民法上的私权利大有裨益,由此也有必要赋予每一个“农民集体”以法人地位,并精心设计该法人的治理结构,从而成为确保我国社会主义公有制得以实现的一种良好的方式。     

论旅游可持续消费

本文旨在从消费的角度研究“可持续旅游”,内容包括旅游可持续消费的背景、内涵、意义和实现 途径等。     

探索城市规划项目开发审批过程中的公众参与

随着我国经济的快速发展,国家越来越重视城市规划项目开发审批过程。为了提升城市规划项目中的公众参与,可将其作为正式制度纳入城市规划工作程序中,促进编制的科学化与民主化,积极引导各级群众的参与,实现真正的公众参与。     

新税法背景下的企业会计税务筹划措施分析

现代企业发展应维持较高财务内控能力,尤其在新税法大力推广后,企业需要对会计税务情况加以筹划,提升对发展目标的明确性。会计税务筹划良好开展,可将企业税负压力减轻,能帮助企业将利益最大化,提升企业竞争力。论文对会计税务筹划的概念加以分析,并结合企业发展契机,讨论其筹划应用意义,针对企业在新税法推广后的会计财务筹划现状,提出筹划中的可行性措施,以此降低企业税负压力,让企业具备发展新动力。     

Integrating sustainability and resilience in the supply chain: A systematic literature review and a research agenda

Sustainability has emerged as an important industrial strategic outlook expanding beyond organizational boundaries to include the supply chain. Simultaneously, the industry has also been faced with supply chain resilience concerns. Research on the intersection of supply chain sustainability and resilience is nascent and is a consequence of their observed mutual influences. However, confusion about concepts, implementation methods, and measurements of sustainable and resilient supply chains remains. This study completes a systematic literature review that critically examines several major observations and directions. We find the concept of sustainable supply chains is more established, and general agreement on its theoretical foundations exists. Supply chain resilience is relatively less mature. The nexus and relationships between the two topics are often incoherent: there is confusion on sustainable and resilient supply chains establishment; there is no clarity on what practices could jointly advance both areas. A major conflict exists since sustainability generally focuses on efficiency, while resilience seeks effectiveness. We recommend studies to analyze implementation relationships and impact. We also observe that performance measurement systems should be developed to assess supply chain sustainability and resilience performance taking with explicit consideration time horizons considered in these measures.     

Stakeholder management in sustainable supply chains: A case study of the bioenergy industry

Engaging with stakeholders and managing their issues when striving for a sustainable supply chain (SC) is a significant challenge. Although most studies on sustainable supply chain management (SSCM) consider stakeholder management necessary, little is known about related stakeholder management practices in SSCM. Thus, this paper seeks to enrich the theoretical debate on stakeholder management practices in SSCM through a case study approach to bioenergy SCs in Chile. Based on 28 interviews with SC actors and representatives from the surrounding stakeholder environment, the deductive–inductive analysis reveals that stakeholder management combines different practices to discuss stakeholder concerns, address them, and evaluate the process at the SC's external and internal levels. We propose structuring these practices based on two dimensions: “practices to address stakeholder requirements” and “practices whereby stakeholders are integrated.” The analysis' results indicate that although two-way communication with stakeholders can be seen as the core of stakeholder management, a certain willingness to learn and transform SC design is a prerequisite for true orientation toward stakeholder management in SSCM. Additionally, linkage development and local anchoring are practices used to obtain further legitimacy at the external level. Building on these findings, this study can guide practitioners in engaging with stakeholders and managing their issues across the SC.