中央与地方财权、事权关系对社会公平影响的实证研究

合理划分政府财权与事权是提高经济运行效率,促进社会公平发展的客观需要,也是在市场经济条件下建立公共财政框架的必然要求。本文通过建立数量控制模型,在明确财政收入、财政支出、国民生产总值三者关系的基础上,分别对中央政府和地方政府收入划分和支出划分对社会公平的影响进行数量分析,并以此为依据,指出了目前政府财权事权划分的不合理之处,提出了一些改革建议。     

mLearning as a softer visitor management approach for sustainable tourism

With increased visitation to protected natural areas over the last four decades, there is a need for implementation of effective visitor management strategies at these sites to mitigate visitor impacts. This study explores the application of mobile learning (mLearning) in environmental interpretation and visitor education within the context of conservation and sustainable tourism. Specifically, it proposes a conceptual framework for mLearning as a visitor management tool for sustainable tourism. Current developments and innovations in mobile broadband networks, smartphone technology, and mobile software applications present opportunities for the utilization of such mobile-driven applications in interpretive programs to encourage free-choice learning and mindful visitor experiences. If effectively implemented, such interpretive programs and mLearning applications can affect visitor perceptions, attitudes, and future intentions toward conservation and environmental protection.     

A method for reducing information asymmetry in destination–airline relationships

We propose a measure of business risk in air travel demand at the route level that can reduce information asymmetry during route development negotiations between tourism destinations and airlines. Aviation-exposed risk (AER) conveys information about the level of uncertainty with regard to air travel demand from an airline’s perspective. Using AER, tourism destinations and air service development teams can evaluate their risks from the perspective of the airline and its network. From there, an assessment can be made as to the value of air services in certain circumstances, including whether a direct underwrite or risk share between airlines and destinations is viable and necessary. By applying a portfolio analysis to an airline’s network, we find evidence that AER does indeed mimic the actual capacity distribution of the network. This provides support for AER as a useful risk measure to be used in practice.     

The nexus between sustainable practices in hotels and future Gen Y hospitality students’ career path decisions

This study explored tertiary hospitality students’ attitudes and overall perceptions about green and sustainable practices; and how these may impact their future career paths in the hotel industry. A thematic analysis with data from 12 semi-structured interviews with students in a hotel management school in Australia was used to identify patterns and interpretive themes. Results revealed positive attitudes among Generation Y hospitality students towards working in a green and sustainable hotel environment. Implications highlight the need for sustainability education in the curriculum of tertiary education providers and strong emphasis on sustainability practices in employee training programs. The results also suggest possible impacts of sustainability practices in recruiting and hiring in the hospitality industry and how this may affect future hospitality employees and leaders.     

A stage-dependent model of resource utilization,strategic flexibility,and implications for performance over time: Empirical evidence from a transitional environment

It has long been recognized that there is a tradeoff between exploration and exploitation. How organizations utilize resources across time and space will affect firm survival and growth. In this paper, we examine resource utilization and performance implications over time in an environment undergoing fundamental institutional transformation. Based on a large archive of Chinese government data from 1988, 1992, and 1996, the study finds that (1) the impact of resource utilization is contingent on the degree to which different resources are committed to factors of production, (2) the impact is curvilinear and only valid within an “optimal” range, and (3) the performance implications change over time. As firms enter later stages of the transitional process, efficiency becomes less important as they shift their strategic focus from exploitation to exploration, which requires more flexibility. These findings have significant bearing on the issue of upgrading technological competitiveness in China as the country becomes increasingly integrated in the global economy. Such insights may also have implications for other emerging economies in Asia.

管理模式转型之成本控制

企业管理的核心是财务管理,而成本控制是继资金管理后的另一财务管理重心。成本控制的直接结果是降低成本,增加利润,从而提升企业管理水平,增强企业核心竞争力,使企业在激烈的市场竞争环境下比对手具备优势,扩大市场占有率,进而增加生产量,获得规模效应,占领市场。     

供应链管理的信息经济学分析

在信息化高度发达的21世纪，企业之间的竞争已经发展成为供应链与供应链之间的竞争。然而各供应链节点上的企业之间如何相互合作，达到整条供应链最优．已成为摆在企业面前最重要的问题。本文主要从信息经济学中的信息不对称、道德风险和逆向选择三方面来分析供应链中各企业之间应如何协调，以达到各方都赢的目的。     

言语交际中合作原则的违反与语用含义的推导

通常情况下,在言语交际中,遵循会话合作原则是有助于交际顺利进行和信息有效传递的,但在一些情境中有意违反合作原则是作为一种会话策略来帮助实现发话者的交际目的。从对量的准则的违反、质的准则的违反、关系准则的违反以及方式准则的违反四个方面论述了故意违反会话合作原则所产生的特殊语用意义以及独特的语言效果。     

以价值工程应对"蓝色贸易壁垒"SA8000

SA8000对我国出口贸易带来巨大的挑战,基于价值工程的现代管理技术的应用。是应对这个“蓝色贸易壁垒”的有效途径。     

改善我国农民专业合作社金融支持环境的对策分析——基于对石家庄市的个案调查

金融支持严重不足的状况已经成为我国农民专业合作社发展的瓶颈,甚至影响到其现有规模的维持。而20世纪二三十年代,中国的乡村合作事业通过社内资金积累、构建担保机制等途径,成功解决了合作事业的资金问题,其中许多做法在今天仍然有借鉴意义值得借鉴。文章以解决我国当前农村合作金融问题为出发点,结合近代农村合作事业的成功经验,为当前农村合作金融困境的解决提出对策建议。