The difference of expert opinion on the forest-based ecotourism development in developed countries and Iran

Ecotourism development in a forest area includes many positive and negative aspects and requires a comprehensive study that can consider all simultaneously. Because of the inner and outer dependence or feedback links between the criteria in this research, the Analytical Network Process (ANP) based on the BOCR Model was used. Decision making and planning for the development of ecotourism is influenced by the attitude of experts towards development impacts. The question of this research was whether due to different environmental conditions in Iran, is it appropriate to follow ecotourism development patterns of developed countries? Given the different forest conditions in Iran, the weights of decision-making criteria for ecotourism development was significantly different for experts from Iran and developed countries. Weight difference for five sub-criteria, ECB2, ECB3, SOB4, ENC4 and, ENR2 were not significant, but for the rest of the sub-criteria were significant at 1% level. The results of comparing the mean weight values of the alternatives with an independent t-test indicated the difference was significant at 1% level. According to experts of the developed countries, ecotourism development with a weight of 0.927 and according to experts of Iran with a weight of 0.531 was prioritized.     

“主管国际组织”与海洋科学研究国际法规则体系的发展

为推动海洋科学研究，促进国际合作，以《联合国海洋法公约》为主要载体的海洋科学研究国际法规则体系为“主管国际组织”设置了特殊地位和多重角色。主管国际组织是海洋科学研究的参与者、推动者和引导者。主管国际组织海洋科学研究多元发展的趋势日益明显，这与海洋科学研究“公共性”与主管国际组织“功能主义”相互呼应的特点，以及海洋科学研究国际法规则体系提供的支撑密不可分。主管国际组织海洋科学研究多元发展对海洋科学研究国际法规则体系产生了积极影响，有助于明晰“海洋科学研究”的概念，厘清《公约》海洋科学研究相关规定的适用关系，通过一般准则和方针进一步发展海洋科学研究规则体系；这种发展也带来了规则体系和治理机制的碎片化风险，需要思考如何应对。     

新城镇化背景下中国乡村旅游的发展研究述评

伴随旅游产品的类型与形式不断开拓创新,乡村旅游成为现代人出行的主要选择。随着经济社会的快速发展,尤其是中国国家旅游局将2006年定为"乡村旅游年"后,我国乡村旅游进入一个全盛的发展阶段,乡村旅游已经成为旅游业新的增长点。因此,在新型城镇化背景下乡村旅游既要保护农村现有资源、文化特色,又要用科学、动态的眼光引导乡村旅游的发展,从而促进乡村旅游发展模式转型创新。     

Entrepreneurship,economic development and institutions

This paper is an introduction to the special issue from the 3rd Global Entrepreneurship Monitor Research Conference held in Washington, D.C., in 2008. The paper has three objectives. First, to discuss the importance of the three stages of economic development, the factor-driven stage, the efficiency-driven stage and the innovation-driven stage. Second, to examine the empirical evidence on the relationship between stages of economic development and entrepreneurship. Third, to present a summary of the papers in the context of the theory.

Investment liberalization — Why a restrictive cross-border merger policy can be counterproductive

Investment liberalizing countries are often concerned that cross-border mergers and acquisitions, in contrast to greenfield investments, might have an adverse effect on domestic firms and consumers. However, given that domestic assets are sufficiently scarce, we identify a preemption effect and an asset complementarity effect, which imply that the acquisition price is substantially higher than the domestic seller's profits. Moreover, we show that for the acquisition to take place, the MNE must be sufficiently efficient when using the domestic assets, otherwise rivals will expand their business, thereby making the acquisition unprofitable. Consequently, restricting cross-border M&As may also hurt consumers.     

区域贸易优惠与最惠国待遇关系的冲突与法律协调——兼论我国之应对措施

区域贸易合作与多边贸易体制虽具有互补性,但彼此不能相互替代;区域贸易优惠与多边最惠国待遇实质上存在冲突,但它作为一项特殊例外存续于世贸组织体制之内。世贸组织规则确立了区域贸易优惠的合法性,从而为区域贸易提供了前所未有的发展机遇。分析区域贸易合作与多边贸易体制的关系、区域贸易优惠与世贸组织最惠国待遇的冲突,以及世贸组织规则对两者间关系的协调,有助于了解区域一体化发展进程,及时采取积极的应对措施。     

网络会计信息失真的风险及对策

会计信息化的失真导致产生技术风险、业务风险以及管理风险。强化技术安全、建立科学合理的网络财务会计理论体系,加强应以管理,增强企业竞争力,实时进行全面核算监督,最大限度地减少会计信息失真带来的风险,把损失控制在最小程度。     

经济全球化下海关法面临的挑战及对策

经济全球化对各国海关的最大挑战就是如何处理好海关有效监管和便利贸易之间的矛盾。20世纪90年代以来各国海关法纷纷进行改革以适应经济发展需要。改革的主要内容包括:改革海关组织和通关程序,实现快捷通关、促进贸易发展;合理分配权利和义务,满足通关效率的需要;海关法的立法体例凸现通关制度的模式等。海关法的渊源则表现为国内海关法的国际化、国际海关法的国内化、区域海关法的兴起等特点。中国海关法应进一步完善海关法律体系,以适应经济全球化的挑战。     

How do Scores of DIT and MJT Differ? A Critical Assessment of the Use of Alternative Moral Development Scales in Studies of Business Ethics

The construct of Cognitive Moral Development (CMD) has drawn much attention in the study of business ethics for over two decades. The Defining Issues Test (DIT) has made a significant contribution to the literature as an easy-to-administer CMD instrument, and the Moral Judgment Test (MJT), an alternative scale, has also been used widely especially in Europe. The two scales differ in their approaches to measuring CMD, focusing on stage preference (DIT) and stage consistency (MJT), yet empirical comparisons have been scarce. The present research empirically compares the two scales in terms of their correspondence with ethical ideology as a reference scale, and it demonstrates a clear distinction between the DIT and the MJT. Although they both aim to measure CMD, their dissimilar approaches lead to distinctly different implications.     

金融中介发展对中国技术效率影响的实证分析

本文运用随机前沿技术实证分析了金融中介发展对我国技术效率的具体影响。分析结果指出,金融中介发展对于我国技术效率的影响具有明显的区域差异特性。在东部地区,金融中介发展有利于技术效率的增长;但从全国范围来看,这种积极作用发生了逆向变化。