乡村文化与旅游产业融合发展研究

乡村文化与旅游产业可以通过创意、休闲体验、展示和技术途径实现融合,并形成乡村文化旅游产业。可围绕“基础研究→技术集成→内容制作→策划融合→营销与服务、品牌经营→衍生产品开发与营销、品牌再延伸→消费者购买环节”形成乡村文化旅游产业价值网络。从乡村文化旅游产业融合发展主体看,主要有政府、乡村集体、外来投资商和乡村居民个体,并由此形成多种融合发展模式。     

国产大片从这里来

当前,文化创意产业已成为引领带动北京市经济社会发展的核心动力和重要引擎,其绿色GDP贡献率首屈一指。作为全市首批文化创意产业集聚区,也是首都唯一的影视产业集聚区,怀柔区的文化创意产业,经过近些年的不断发展壮大,目前已初步形成从剧本创作到拍摄、特效、制作、交易、旅游的"一条龙"影视产业链,产城结合的"中国影都"已初现端倪。影视基地晋升"国字号"《建党伟业》、《建国大业》、《唐山     

文化创意引领怀柔新区转型升级

发展文化创意产业,是推进首都产业结构优化升级和经济发展方式转变的重要途径,是落实北京市城市功能定位的重要手段。近年来,怀柔区围绕建设"文化科技高端产业新区"的战略目标,文化创意产业从区域先导产业渐成支柱产业,已经形成以影视产业为核心,以广告会展、文化旅游、原创艺术等为支撑的产业格局,在北京的文创产业发展版图中形成了鲜明的特色布局。     

新创企业社会网络“悖理”现象的政策性建议

社会网络分析已经成为经济管理学科的研究范式,特别是高新科技产业社会网络的分析日益成为了研究的热点。本文以文化创意产业社会网络构建为基点,通过对文化创意产业社会网络进化的规律和过程进行分析,旨在缓解和规避当前中部二线城市在文化创意产业社会网络构建过程中出现的"悖理"现象,实现文化创意产业社会网络建设实践与理论的相契合,促进文化创意产业的发展。     

新创企业社会网络“悖理”现象的政策性建议

社会网络分析已经成为经济管理学科的研究范式,特别是高新科技产业社会网络的分析日益成为了研究的热点。本文以文化创意产业社会网络构建为基点,通过对文化创意产业社会网络进化的规律和过程进行分析,旨在缓解和规避当前中部二线城市在文化创意产业社会网络构建过程中出现的"悖理"现象,实现文化创意产业社会网络建设实践与理论的相契合,促进文化创意产业的发展。     

促进文化创意产业发展的财政措施

北京市"十一五"规划报告强调,要"大力发展文化创意产业,形成首都经济支柱。"本文结合东城区的具体情况,探讨财政促进文化创意产业发展的措施。一、文化创意与财富创造当今世界,创意产业不再仅是一个理念,而是有着     

文化创意：北京多元方程式

当"文化"与"创意"这两个词被创造性地结合在一起的时候,注定了北京要在新经济风起云涌的浪潮中有所作为。2005年底,北京市委、市政府提出要在全市大力发展文化创意产业,并成立了文化创意产业领导小组及办公室。2006年,《北京市国民经济和社会发展"十一五"规划》把文化创意产业确定为北京市"十一五"期间重点发展产业,出台了《北京市促进文化创意产业发展的若干政策》,并认定了     

面向新媒体时代的文化创意产品设计开发

在新媒体时代下,文化创意产品设计开发是文化创意产业链的重要环节,但文化创意产品设计仍然存在诸多问题,文化创意产品缺少艺术性与实用性,以及新媒体技术的融合开发.基于此,文章从新媒体的特征、文化创意产品的现状、新媒体时代下文化创意产品的策略,以及新媒体时代下文化创意产品的实例分析四个方面进行阐述,以期促进文化创意产品在新媒体时代下的发展.     

推动经济体系优化升级

党的十九届五中全会规划了2035年基本建设现代化国家的宏伟蓝图,现代产业体系是实现这一目标的基础性条件.今后一个时期,要围绕"加快发展现代产业体系,推动经济体系优化升级"这一主线,切实把发展经济的主要着力点放在实体经济上,坚定不移建设制造强国、质量强国、网络强国、数字中国,推进产业基础高级化、产业链现代化,提高经济质量...     

海淀：打造北京文化创意产业高端

海淀区具有发展文化创意产业的科技文化和智力资源优势,几年来,我们通过建设产业集聚区、打造产业链,建设各类平台和加快人才培养工程等工作,重点发展了基于数字技术的软件与信息服务业,数字动漫游戏,数字媒体出版、新媒体技术以及传统的文化产业等,使海淀区文化创意产业一直走在全市的前列。     

Bayesian Premium Rating with Latent Structure

We propose a fully Bayesian approach to non-life risk premium rating, based on hierarchical models with latent variables for both claim frequency and claim size. Inference is based on the joint posterior distribution and is performed by Markov Chain Monte Carlo. Rather than plug-in point estimates of all unknown parameters, we take into account all sources of uncertainty simultaneously when the model is used to predict claims and estimate risk premiums. Several models are fitted to both a simulated dataset and a small portfolio regarding theft from cars. We show that interaction among latent variables can improve predictions significantly. We also investigate when interaction is not necessary. We compare our results with those obtained under a standard generalized linear model and show through numerical simulation that geographically located and spatially interacting latent variables can successfully compensate for missing covariates. However, when applied to the real portfolio data, the proposed models are not better than standard models due to the lack of spatial structure in the data.     

The development of the group accounts disclosure system in Japan

The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company's interests.     

Moments of Compound Mixed Poisson Distributions

Recursive formulae are derived for the evaluation of the moments and the descending factorial moments about a point n of mixed Poisson and compound mixed Poisson distributions, in the case where the derivative of the logarithm of the mixing density can be written as a ratio of polynomials. As byproduct, we also obtain recursive formulae for the evaluation of the moments about the origin, central moments, descending and ascending factorial moments of these distributions. Examples are also presented for a number of mixing densities.     

The designing of corporate accounting law in Japan after the Second World War

After the Second World War, during the neutralization of the controlled economy of wartime Japan, a design for a Corporate Accounting Law was elaborated by the Investigation Committee on the Business Accounting System. The Investigation Committee tried to establish not only new business accounting standards but also a central and independent administrative organ of corporate accounting regulation on the basis of the Corporate Accounting Law. The Corporate Accounting Law was expected to lay the legal foundation of the new corporate accounting regulation regime in Japan. Nevertheless, even though the original design of the fundamental accounting law was never realized, it should be considered the starting point for our understanding of external accounting history in post-war Japan.     

The deliberation around accounting techniques: accounting for depreciation and foreign exchange in an Indian jute company, 1870-1900

This paper examines the way two accounting techniques, namely depreciation and foreign exchange, were deliberated on, between 1870 and 1900, in an Indian jute company whose shareholders resided in the UK. The arena for these deliberations was the conflictual relationship between controlling and non-controlling shareholders as to how best to account for depreciation and foreign exchange especially when the particular accountings affected distributional issues such as the dividend decision. The purpose of this paper is to analyse and explain the processes by which a company's accounting practices emerge and develop as a contest between different interests. Accounting framed the parameters of the deliberations and provided the language of power and dissent. The paper uses a rich archive that includes narrative and accounting material.     

Pricing Dynamic Insurance Risks Using the Principle of Equivalent Utility

We introduce an expected utility approach to price insurance risks in a dynamic financial market setting. The valuation method is based on comparing the maximal expected utility functions with and without incorporating the insurance product, as in the classical principle of equivalent utility. The pricing mechanism relies heavily on risk preferences and yields two reservation prices - one each for the underwriter and buyer of the contract. The framework is rather general and applies to a number of applications that we extensively analyze.     

International harmonization of Japanese accounting standards

Historically, Japanese accounting standards have been quite distinct from International Accounting Standards (IASs) which have been perceived as being modelled on British-American accounting standards. However, in the 1990s, after the publication of E32 in 1989 and the IASC-IOSCO Agreement in 1995, the Business Accounting Deliberation Committee (BADC), the standards-setting body in Japan, has pursued a policy of harmonization with IASs. Accounting standards relating to consolidated financial statements of companies that make cross-border offerings of securities or operate worldwide are being revised drastically. This paper focuses on the development of international accounting harmonization and its impact on Japan.     

Commodity financialization and sector ETFs: Evidence from crude oil futures

We investigate the diversification benefits of energy assets in the setting of commodity financialization using data on crude oil futures and Sector ETFs (SPDRs). Correlations between commodities and financial assets increased during the post-Commodity Futures Modernization Act (CFMA)/commodity bull cycle period, resulting in lower benefits of diversification. However, we find that conditional correlations between crude oil futures and sector ETFs meaningfully increased only since the 2008–09 financial crisis. The results therefore suggest that the financial crisis, rather than CFMA regulation, explains changes in the diversification benefits of commodities. Moreover, we find that oil futures returns are less correlated with SPDRs than with the S&P index. Thus, energy futures, and crude oil in particular, offer the potential for diversification benefits in sector-style investing.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:1 Submissions must be original     

Multiple Dimensions of Accounting in the Development of GAAP

The phrase 'accepted accounting principles' underlying financial statements is a forerunner of today's accounting standards. Here, it is argued that history shows that the term 'principles' is often most vague in debates on the development of those standards. The reasons for and consequences of that vague use are varied and complex. This article provides insights not highlighted in earlier analyses of the periods reviewed. While debates like the rule- versus principle-based standards are set up as two-dimensional, the many dimensions of accounting often allow argument to be easily diverted. The debate/argument thus remains unresolved. For progress to be achieved in the establishment of accounting standards the many dimensions of accounting must be acknowledged and attempts to divert debate minimized. Those with a stake in the development of accounting standards need to consider the total scene of the related accounting. In a particular debate, dimensions under scrutiny must be stated, with any others in that total scene being acknowledged even if kept constant.