行政复议前置、税法确定性与税收治理现代化

行政复议前置的制度功能之一是保障税法确定性,这是税收治理现代化的内在要求。在税务法院全面设立以前,在专业机构完成税收争议的初次处理能够保障税法的统一解释与适用,提升税法的确定性。行政复议前置不仅可以将事实认定功能留给行政机关,让法院(无论是否设立税务法庭)能专事法律问题,而且在税制改革的背景下,能发挥过滤争议数量和争议焦点的作用,提高税收救济制度的效率。这种立场,并不损害纳税人的权利,相反保护了抽象和整体意义上的纳税人权利。     

基于城市空间规划设计视角的颗粒物空气污染控制策略研究综述

颗粒物空气污染是世界各国在快速城镇化过程中共同面临的严峻挑战。借助CNKI和Web of science,通过文献查阅整理城市空间在颗粒物污染方面的研究,系统性地总结该研究领域的整体特征与调节颗粒物污染的城市空间规划设计策略。结果显示：1)该研究属于一个新兴而前沿的学术领域,近年来呈持续上升趋势,相关文献主要来自中国、美国、英国与德国;2)绿色空间通过城市尺度的风道网络、绿地系统规划,街区尺度的公园绿地、湖泊湿地、道路绿带、城市森林对颗粒物污染产生消减作用;3)灰色空间通过城市尺度的城市形态优化、土地利用布局、街区尺度的街谷空间改造降低颗粒物污染;4)遥感反演与数值模拟技术(WRF、CFD)为规划设计策略提供技术支撑。最后对已有研究成果进行总结,并提出研究展望。     

国外历史园林复建研究系统综述

作为兼具自然生命力与人工艺术魅力的遗产类型,历史园林保护与复建在全世界范围内受到关注。为全面了解历史园林复建研究的发展情况,对1983年以来国外历史园林复建文献进行系统综述,对历史园林复建的定义与内涵、历史园林面临的问题与挑战、复建的标准与依据、复建方法,以及复建效果5个主要研究领域进行了分析。基于历史园林遗产特征,从价值评判、活态特征、整体视角和动态变化4个方面探讨了历史园林复建原则,以期为中国历史园林传承发展提供借鉴。 关 键 词：风景园林;历史园林;系统综述;复建;遗产     

顾客网络购物满意度影响因素研究

本文采用内容分析法对淘宝网在线顾客评论内容进行了编码分析,并通过归纳评论内容要素、绘制网络购物顾客满意度影响因素总体框架结构图,提出材质、价格和尺码是顾客关注的三类要素,质量、社会价值、卖家服务、物流服务、尺码、顾客成本、产品描述和顾客期望是影响网络购物顾客满意度的影响因素。研究显示其中顾客期望对网络购物顾客满意度有显著负向影响,而其他7种因素对网络购物顾客满意度有显著正向影响。     

The main paths of medical tourism: From transplantation to beautification

Medical tourism, combining the very polarized purposes of pleasurable travel and potentially stressful health care services, is an emergent and growing business worldwide. Medical tourism patients are willing to travel abroad to seek better quality, lower cost, domestically unavailable, no wait-time destinations for non-emergency medical care. There are numerous related studies in the academic literature that are substantiated with multidisciplinary and diverse backgrounds. This study uses the main path analysis, a unique quantitative and citation-based approach, to analyze the significant development trajectories, important literature, and recent active research areas in medical tourism. We find that there are two distinctive development paths: one path focuses more on the evolution of medical tourism, the motivation factors, marketing strategies, and economic analysis; the other path emphasizes organ transplant and related issues. These two paths eventually merge to a common node in the citation network, which foretells transplantation to beautification as the future research direction trend.     

Theoretical,empirical, and operational models in hotel location research

This paper aims to review past literature on hotel location models and evaluate the state of the art, as well as set out future directions. This study divides hotel location models into three major categories: theoretical models, empirical models, and operational models. Four theoretical hotel location models are reviewed and discussed, including the tourist-historic city model, the mono-centric model, the agglomeration model, and the multi-dimensional model. Based on previous literature, six empirical models and three operational models of hotel location are elaborated. Furthermore, some challenges related to hotel location studies are discussed, and future research directions are provided. In particular, we advocate the development of more sophisticated hotel location models and the use of Geographic Information System (GIS) in hotel location analysis.     

中国古代旅游研究综述

20世纪30年代以来,关于中国古代旅游研究的成果陆续出现,目前尚无有关研究的全面综述。该文分别对早期中国古代旅游研究以及中国古代旅游文学、旅游史、旅游文化、旅游地理与旅游经济研究现状做了概要梳理,并以中国知网期刊论文为数据来源进行统计分析,认为1997年以后中国古代旅游研究有所发展,现有成果的研究重点分别为中国古代以及明清、唐宋旅游,长江中下游地区旅游,旅游史、旅游文化与旅游文学。基于以上梳理与分析,研究认为中国古代旅游研究的进一步发展需要突破视域、理论、方法以及实用性评价标准的局限。     

企业与产业集群协同进化的研究现状与展望

文章从企业协同进化、产业集群生态系统的协同进化和产业集群内企业间协同进化及其与外部环境的相互作用研究三个角度,对企业、产业集群协同进化的研究进展及趋势进行相对系统的梳理,从而可以较为清晰地反映出生态经济学视角下企业和产业集群协同进化研究的整体发展状况,在把握最新研究动态的基础上,结合目前国内外研究的不足分析指出未来的研究方向。     

Organizational learning in exporting: A bibliometric analysis and critical review of the empirical research

In the latest decades, empirical research on organizational learning in the export context has recorded an increasing trend. On the other hand, in spite of the wealth of research on the subject, no effort has yet been made to offer an integrative review to investigate the improvement of this body of knowledge. To fill this gap, this study endeavors to synthesize the stream of empirical research on organizational learning in the field of exporting published between 1997 and 2017. Initially, the relevant studies were bibliometrically analyzed on the basis of the data gathered from the Web of Science database. The bibliometric data analysis indicates the most influential publication outlets, most influential institutions, most influential scholars, and most influential articles in relation to organizational learning in the export literature. Additionally, each article was content-analyzed in terms of scope of research, research methodology, and empirical issues. The content analysis reveals that albeit significant progress, organizational learning research within the context of exporting is still at the introduction stage and certain weaknesses in scope, research designs, and conceptual understanding attract criticism.