中国第三产业的战略地位与发展方向

本文分析了第三产业战略地位的演变历史、趋势和成因;通过回归分析揭示了决定第三产业战略地位的第三产业比重的演变规律;从服务型生产资料、服务消费品、GDP贡献份额、就业贡献份额、第三产业比重增大趋势和资源限制的程度等方面,阐述了第三产业在中国国民经济中的重要战略地位.     

我国第三产业的供需矛盾及政策取向

经过改革开放20多年的发展,我国第三产业从原来明显的需求大于供给转变为弱的需求大于供给的矛盾,但结构性供需不平衡的问题仍然较为突出.为了刺激服务需求上升,政策取向应该是设法增加城乡居民收入,进一步降低服务产品价格,加速城市化进程,进一步提高城市人口密度,调整工作和休假时间,促进生产社会化和专业化程度的提高,支持和鼓励服务产品出口.为了增加服务供给,政策取向要进一步在资金上向第三产业倾斜,提高第三产业从业人员素质,充分发挥技术、制度等综合要素对第三产业发展的促进作用,有选择、有重点地鼓励对国外服务产品的消费.     

对第三部门经济核算若干理论问题的再思考

在以前相关研究成果的基础上对第三部门的理论含义、分类的原则和方法以及第三部门经济核算的基本内容、方法和功能等进行了进一步的研究和思考,同时,对第三部门经济核算与第三产业核算之间的关系进行分析,并提出第三部门经济核算是有别于第三产业核算的一种新型经济核算、是对国民经济核算范围的一种拓展的观点。     

Burnout among university accounting educators in Australia and New Zealand: determinants and implications

Increased teaching workloads combined with pressures to publish in limited outlets has intensified the burnout potential among accounting educators in Australia and New Zealand. However, amongst the few studies on tertiary accounting education, the focus has so far been only on burnout arising from student contact intensity. We broaden this literature by examining how other worklife characteristics contribute to burnout. Based on 158 responses from Australian and New Zealand accounting academics, we find evidence for emotional exhaustion due to high workload. However, professional efficacy continues to remain high. Qualitative responses offer deeper insights on how various burnout factors are interrelated.     

Critical Cause of Regional Disparity in Per Capita Fiscal Revenues --Based on Analysis and Explanation of 2003-2010 Provincial Data of China

本文采用多种分析方法研究我国区域财政收入差异的核心成因。首先利用基尼系数分解法,考察了2003—2010年各类财政收入来源对人均财政收入差异的贡献,发现在此期间区域间人均GDP差异呈现出先增加后缩小的趋势,人均财政收入差异虽呈现出收敛态势,但仍然非常显著,远大于人均GDP差异,导致该现象的关键因素是营业税。由于营业税主要源于第三产业,本文继而采用主成分分析法和面板数据模型进一步讨论了产业发展对区域间人均财政收入差异的影响,得出第三产业的发展是区域财政收入差异形成的核心原因的结论。该结论对缩小区域财政差异的政策选择有启发作用。     

Hospitality management education in Greece An exploratory study

The importance of hospitality management education has been recognized all over the world for many years. Formal education plays a crucial role in the provision of skilled and competent human resources. Traditional tourism destination countries like Greece have developed tertiary hospitality education systems aiming at satisfying the needs of the tourism and hospitality industry. This paper examines the hospitality management education system in Greece and reports the initial findings of a qualitative research project undertaken for an assessment of the Greek system. The concept and the need of hospitality management education are explored and their struggle for identity is described. Furthermore, the graduates’ views on the hospitality education that they had received are examined through a large number of in-depth interviews. Finally, based on the research findings, a number of conclusions are drawn and specific suggestions for the future of the hospitality education in Greece are proposed. These proposals are reflected in the numerous current developments taking place in Greece as well as in the suggestions for further research.     

农村“三产融合”视阈下数字经济发展的法制思考

数字技术能促使信息迅速的在一二三产业中传递和交换,其带来的经济效应有效地贯通了农村一二三产业的分界,对推动农村一二三产业融合大有裨益,是未来必然的发展趋势。通过对杭州、广州、珠海、重庆四市农村“三产融合”中的数字经济实践比较考察发现,当前在农村“三产融合”中数字经济仍主要体现为电商经济,少部分则以科技赋能,发展以人工智能为主线的多要素产业园经济,然而目前关于农村产业数字经济的法律讨论暂且较少,故而应当从法律层面健全完善农村“三产融合”中发展数字经济的相关制度保障。     

长江三峡库区城市功能恢复与重建的思考

本文从长江三峡库区经济社会发展所面临严峻挑战的现实出发,在研究了城镇功能与第三产业的关联规律的基础上,提出了长江三峡库区恢复、重建,充分发挥城市功能必须优先发展第三产业的意义、思路与对策。     

Capstone or deadweight? Inefficiency, duplication and inequity in South Africa's tertiary education system, 1910-93

This paper presents time series on South African tertiary education.The data series presented cover inputs and outputs for the university,technical training and teacher training systems. Modern growththeory has emphasised the importance of human capital, thoughempirical studies have attempted to isolate human capital impactsthrough single aggregate measures that capture only a quantityof human capital dimension. While data analysis in the presentstudy is exploratory in nature, we show that strong qualitydifferentials exist both within and between different partsof the tertiary education system. The methodological implicationfor growth studies is that fully accounting for both the quantityand quality of human capital in aggregate human capital measuresthus faces significant measurement difficulties. The data alsoestablish that discrimination in the South African tertiaryeducation was not simply a question of underresourcing of Blackinstitutions. Quality of output was low, but attaining it wasfrequently very expensive.     

城市化、集聚效应与第三产业发展

已有对城市化与第三产业发展之间关系的研究并没有从集聚的角度来分析两者间的关系,一定程度上会削弱或扩大两者之间的相关性。基于此,本文在理论分析基础上构造了城市化与第三产业发展的计量模型,考察了城市化对第三产业及其内部各行业就业比重的影响。研究结论表明:城市化对第三产业发展影响较显著,但对第三产业内部各行业发展的影响还取决于城市化的发展阶段、服务业的类型等因素。