青岛德租时期城市园林规划与设计探析

德国租借时期的青岛园林在中国近代园林中独树一帜，是世界范围的造林典范，是从造林到造园的成功探索，城市层面的建设意义突出。以史志、老照片、规划图与建设状况图等史实为依据，结合现场调研，梳理青岛园林规划，揭示其城市设计、科学生态、林业生产以及经济实用的规划思想。考证出公园、绿地以及林荫道布局在城市重要功能区；这些公园绿地既受到德国近代思潮的影响，又在地域环境中追求自然之美与森林化景观效果。希望理清青岛德国租借时期园林建设的状况，对当前我国城乡园林建设有所启发。     

The influence of management and auditors on consolidation decisions

Historically, the decision over whether or not to consolidate was guided by bright-line rules, which outlined the minimum percentage of ownership required in a subsidiary for it to be considered controlled by a reporting entity and thus included in the consolidated financial statements (CFSs). Today, U.S. GAAP and IFRS use a principles-based approach, which is guided by the concept of control to determine whether a subsidiary is to be consolidated in the CFSs. In this context, a debate exists between managers and auditors about which subsidiaries should be consolidated. To deepen our understanding of how managers and auditors grapple with consolidation decisions, we interviewed several CFOs and audit partners to determine if they are anchored to legalistic mechanisms or if, instead, they are strategically developing ways to support the consolidation decision. Based on our interviews, we find that opportunistic transactions—criticized at the time of the rules-based approach—still exist due to the search for legalistic mechanisms that protect underlying choices influenced by economic incentives. Such results are crucial for analysts and investors to properly interpret consolidated financial performance.     

Does individualistic culture impact operational risk?

Employing a sample of 2,957 operational‐risk events across 31 countries from 1990 to 2011, we find that financial institutions located in countries with higher individualism tend to have higher operational risk. This positive relation is achieved through the risk‐taking channel and the earnings‐management channel. In addition, the magnitude of operational losses is higher in more individualistic countries. The results suggest that individualism serves as an important informal institutional determinant of operational risk in an international context. Endogeneity tests and various robustness checks confirm our findings.     

Changing patterns of Asian currencies’ co-movement with the US dollar and the Chinese renminbi: Evidence from a wavelet multiresolution analysis

We extend the Frankel–Wei approach by using wavelet analysis to evaluate the relative importance of the dollar and the renminbi as anchor currencies at different time scales. We find that Asian currencies’ co-movement with the dollar weakened after the global financial crisis, while that with the renminbi strengthened particularly after China introduced a new exchange rate management system in 2015. The evidence suggests that emerging Asian economies have recently attached more importance to the renminbi as an anchor in exchange rate management.     

E-Shopping Patterns of Chinese and US Millennials

A conceptually based taxonomy of 22 distinct forms of e-shopping vehicles is proposed. A modification of the UTAUT and UTAUT2 models is introduced to explain how vehicles are interrelated in regard to consumer reliance upon them for their e-purchasing. A survey of over 1,000 millennial university students, 697 Chinese and 306 US, revealed strong support in both samples for the hypothesized six dimensional pattern underlying consumer vehicular reliance. Further, differences between Chinese and US samples lay not in the nature of the dimensions, but rather in the strength of reliance upon each dimension. Thus, the study demonstrates the utility of the concept/measure of shopper vehicular reliance, VPR (Vehicle Purchasing Reliance) for both practitioners and scientists. In cross-national comparisons, observed differences between samples in strength of reliance supported four of five hypotheses predicated on previously established national distinctions a) in trust and b) in the cultural value of individualism-collectivism.     

From a System of National Accounts to a Process of National Wellbeing Accounting

There are repeated calls to go ‘Beyond GDP’, for measures of wellbeing and progress in addition to those that the System of National Accounts (SNA) is designed to provide. We identify key issues that can help build on the rigour of SNA whilst fitting the measurement of economic performance within a broader assessment of national wellbeing and progress. Such drivers are already leading to a proliferation of indicators and accounts, for example in the development of non‐monetary measures of natural resources, but there are significant measurement challenges, not least the question of whether a single, overall measure or index of wellbeing is valid. But the challenge of measurement, per se, is one thing: in our view, a more critical issue is whether the measures will actually be used. We propose a dynamic and multi‐staged approach for developing SNA, embracing the production and use of measures. This would start by identifying user requirements for wider measures, to provide the basis for national and cross‐national developments in well‐being accounting. We envisage greater branding and marketing of national well‐being concepts to promote measures and support their use. We call for outreach by producers, so that there is dialogue about the development and use of measures.     

转型国家政府审计功能探讨——来自罗马尼亚的经验

罗马尼亚在国家转型期间面临着严重腐败、贫富差距、司法改革等问题,为了加入欧盟,罗马尼亚在这些方面进行了卓有成效的改革。在加强监督和控制的国家治理中,执行公共外部审计的审计院起到了很大的推动作用。在借鉴欧盟法的基础上,罗马尼亚审计院在法律地位、组织框架、职权范围上都得以提高和完善,审计院对国家治理产生重要影响,对政府部门及其他公共部门的监督和控制效率、效果得到很大提高。我国可以借鉴其经验,从提高审计署法律地位和加强外部审计与内部审计协调两个方面强化审计署在国家治理中的功能。     

新疆油气资源税改革全国推广的借鉴意义

已经运行半年多的新疆油气资源税改革使油气企业的税负增加,地方财政增收效应显著,初显税改的目标定位。但在试点中暴露出来的计税依据不规范、综合减征率递减以及内外资企业税负不统一的问题,亟需在全面推开资源税改革方案时予以综合考虑,除此之外,还应适当提高现行税率,处理好资源税收入在各级政府间的分配,并在现行体制下同步推进资源税费改革,以此设计具体的改革方案和路径。     

我国收入分配领域存在的问题及解决的办法

目前,我国收入分配领域存在收入分配不公平和收入分配秩序混乱等问题,必须从以下几个方面入手加以解决:一、惩治腐败,严厉打击非法收入。二、加快对垄断行业的改革,规范垄断行业的收入分配。三、加快税收制度改革,缩小收入分配差距。四、建立和完善覆盖全民的基本公共服务体系,推进基本公共服务均等化。     

Factors influencing theme park visitor brand-switching behaviour as based on visitor perception

With the development of theme parks, which represent a multi-million-pound industry worldwide, research investigating the factors affecting theme park visitor brand-switching behaviour is an important method for improving theme park competitiveness. In the present work, models and research hypothesis are constructed based on visitor perception, and the survey data are collected and analysed to assess the hypothesis and to revise the conceptual model in this paper. The results indicate that there are seven factors influencing visitor brand-switching behaviour: ‘visitor variety-seeking', ‘visitor satisfaction', ‘switching cost', ‘perceived value', ‘competitor attraction', ‘theme park image' and ‘visitor involvement'. The perceived value and visitor satisfaction strongly influence brand-switching behaviour as intermediate variables. Visitor variety-seeking and competitor attraction are positively related to visitor brand switching behaviour, whereas the other five factors are negatively related to visitor brand-switching behaviour.