省级地勘基金项目预算编制与审查方法探讨——以四川省为例

从预算管理的起点着手,提高项目预算编制与审查质量,为财政资金使用的合理性、有效性和安全性提供一套系统、完整、规范的模式方法最为关键。以四川省为例从地勘基金项目预算的编制与审查原则、内容、依据和方法等方面,就如何建立系统化、规范化、统一化的项目预算编制与审查的模式及方法进行了探讨。     

A Pyramid of Hate Perspective on Religious Bias,Discrimination and Violence

Journal of Business Ethics - This study provides a ‘pyramid of hate’ perspective on issues and challenges facing minority religious communities in social and political climates that...     

Exogenous brand crises: brand infection and contamination

Marketing Letters - Although there is an established literature regarding brand transgressions, Covid-19 has highlighted the need to better understand exogenously created brand crises. We...     

Religious obligations to travel: first-generation Pakistani migrants from Newcastle-upon-Tyne

This article analyses the religious travel experiences of members of the first generation of the Muslim Pakistani diaspora living in Newcastle-upon-Tyne, UK drawing upon qualitative interpretations collected from semi-structured interviews. Religious travel for first-generation Muslim Pakistanis is influenced by Islamic principles and practices associated with obligations to travel to meet with friends and relatives. Religious obligations to travel are considered as a key factor influencing visiting friends and relatives (VFR) mobilities at a local and national level. The religious obligation associated with VFR travel is examined in view of one of the five pillars of Islam, which is salah (prayer), which stimulates various mobilities. Central to the analysis of religious-orientated (VFR) journeys are the conceptual underpinnings of obligations situated in the mobilities paradigm, which give rise to understandings of spiritualities of place. Religious obligations to travel unite the Muslim diaspora in various local (in Newcastle-upon-Tyne) and national (UK) settings. The contribution of this paper is, therefore, to advance the understanding of the relationship between Islam and travel, and add to existing knowledge of the journeys of Muslim travellers in the context of VFR travel. We conclude by suggesting further avenues of research concerning religious obligations to travel.     

The business model and balanced scorecard in creative tourism: the ultimate strategy boosters

Despite the various studies on creative tourism, little managerial frameworks such as a business model and a balanced scorecard are investigated for this new phenomenon. The overall image that emerges from the literature is ambiguous and fuzzy. Also, many activities known as creative tourism experiences may provide new participative experiences but rarely include a creative process. This study covers a whole aspect in designing a feasibility test model for creative experiences based on balanced scorecard through qualitative content analysis and as the essence of that, a Business Model by content validity and clustering analysis. Analysis of data by the mentioned methods reveals that four perspectives and 13 critical success factors are essential for the feasibility of a creative tourism experience. In addition, 22 indicators in 3 main dimensions determine the success of a creative tourism business model. This study is part of a growing body of research focused on discovering hidden aspects of creative tourism.     

Are Gay Men and Lesbians Discriminated against in the Hiring Process?

This article presents the first field experiment on sexual orientation discrimination in the hiring process in the Swedish labor market. Job applications were sent to about 4000 employers in 10 different occupations in Sweden. Gender and sexual orientation were randomly assigned to applications. The results show that sexual orientation discrimination exists in the Swedish labor market. The discrimination against the gay male applicant and the lesbian applicant varied across different occupations and appears to be concentrated in the private sector. The results also show that the gay male applicant was discriminated against in typical male‐dominated occupations, whereas the lesbian applicant was discriminated against in typical female‐dominated occupations. Theoretical implications are discussed.     

Public Revenue‐Expenditure Nexus in South Africa: Are there Asymmetries?

This paper re‐examines the government revenue and expenditure relationship in South Africa using Enders and Siklos' Threshold adjustment and Granger causality tests. The paper allows for structural breaks in the unit root and cointegration tests. The results indicate the absence of any asymmetries in both the threshold autoregression and momentum threshold autoregression specifications of adjustments in the South African's budgeting process. The estimated symmetric error‐correction models provide support for the fiscal synchronization hypothesis of government revenues and expenditures for long‐run and short‐run dynamic equilibrium. These findings indicate that the South African fiscal authorities should try to maintain or even improve the control of their fiscal policy instruments to sustain the prudent budgetary process.     

The relationship between laissez-faire leadership and burnout: Mediation through work alienation and the moderating role of political skill

We tested the relationship between laissez-faire leadership and job burnout and the mediating role of work alienation in this relationship. We also examined the moderating role of political skill in the relationship between laissez-faire leadership and burnout. Based on time-lagged (three waves, two months apart) survey data collected from 272 employees in 92 firms operating in China, our results showed that laissez-faire leadership was positively related to burnout both directly and via work alienation. Moreover, the positive relationship between laissez-faire leadership and burnout was contingent on political skill, such that the relationship was weak when political skill was high. The study provides useful suggestions to help managers curb employees' feelings of burnout and work alienation.     

Food Security and Food Productivity in Sudan, 1970–95

Against the backdrop of a persistent food insecurity problem in Sudan which has prevailed since the mid 1970s, this paper makes use of the ordinary least squares (OLS) method of analysis to assess the performance of the national development strategies encapsulated in various medium‐term plans and programs between 1970/71 and 1992/93 with respect to achieving their objective of national self sufficiency in food production through both vertical and horizontal expansion in food production. An exponential function is used to estimate the trends in area, production, and productivity for three major staple crops, namely sorghum, wheat, and millet using annual time series data covering the period 1970–95. The results provide clear evidence that vertical expansion alone does not pay off in terms of output. Instead, policies should focus more on improving agricultural productivity via the introduction of new varieties and the application of technological packages. These policies must then be reinforced by efforts to improve infrastructure, including health and education, to pave the way for a positive supply response at lower costs. Experience has shown that food security, as a prelude to industrial growth is not likely to be achieved if agricultural productivity is not increased. Face à l’insécurité alimentaire persistante qui a prévalu au Soudan depuis le milieu des années 70, cette étude utilise la méthode des moindres carrés ordinaires pour évaluer la performance des stratégies nationales de développment. Celles‐ci sont consacrées par les différents plans et programmes à moyen terme appliqués entre 1970/71 et 1992/93 en vue de réaliser l’objectif d’autosuffisance alimentaire par l’expansion verticale et horizontale de la production alimentaire. Une fonction est utilisée pour estimer, par le biais de séries chronologiques annuelles couvrant la période 1970–1995, l’evolution des superficies, de la production et de la productivité des trois grandes cultures que sont le sorgho, le blé et le mil. Il ressort clairement des résultats que l’expansion verticale à elle seule ne permet pas d’augmenter les rendements. Les mesures devraient viser davantage à améliorer la productivité agricole en introduisant de nouvelles variétés et en appliquant des programmes technologiques. Ces mesures doivent ensuite à tre renforcées par des actions tendant à améliorer les infrastructures, notamment celles de santé et d’éducation, pour favoriser une réaction positive de l’offre à des coûts moins élevés. On sait par expérience que la sécurité alimentaire, en tant que prélude à la croissance industrielle, a peu de chances d’être réalisée si la productivité agricole n’est pas renforcée.