跨越鸿沟的五大应对之策

那些对社会政治问题于企业之重要性始终心存疑问的管理者在看过《麦肯锡季刊》对这一问题所做的引人注目的民意调查后，一定会疑云顿消。     

Ecotourism and conservation: factors influencing effective conservation messages

Environmental education and interpretation have largely focused on individual mechanisms (e.g. cognitive processes) leading to intention and behavioural change. Less has been said about the role of the situation and communication processes between tour guides and tourists in ecotourism experiences. This paper examines the role of interpreters and individuals as jointly influencing the effectiveness of communicating conservation messages. A survey of over 1500 visitors was undertaken to ascertain the factors crucial to whether visitors received a conservation message in an ecotourism setting. The results indicate a three-tier effect: individual characteristics, specifically respondent's age, were initially important. The second tier represents the impact of conservation-related information from the tour guide/interpreter. This information acts as a stimulus to the third and most crucial tier of influence – visitor empowerment. The tertiary stage comprises a two-way communication process that influences a positive conservation message. The process involves the interpreter suggesting positive conservation action that translates into what we term “a locus of responsibility” for the visitor and subsequent higher levels of satisfaction. All of these drive effective communication of conservation message comprehension.     

The Structure of Financial Markets and the 'First Principles' of Monetary Economics

There has been a significant degree of financial restructuring over the last few decades, which has prompted a rethinking of the first principles of monetary economics. The focus here is on how four specifications of these principles address such issues as the need for central banks and the potential for separation of the monetary functions. The case is made for one approach, which suggests that the need to establish trustworthy credit relations, in an environment subject to fundamental uncertainty, is at the heart of monetary systems. It is argued that monetary history demonstrates that monetary standards and central banking have indeed tended to be the outcome of the competitive process in the financial sector.     

Accounting for Public Hospitals: A Case Study of Modified GAAP

Public hospitals in the U.K. apply GAAP as modified by the Treasury, the Financial Reporting Advisory Board (FRAB) and the Department of Health. Individual National Health Service (NHS) Trusts apply their interpretation of the accounting manuals with further guidance and scrutiny from oversight bodies such as the Audit Commission. This article uses a case study approach to investigate how GAAP is modified and to outline the consequences of the constructed reality. The modifications are layered and often opaque. The accounts are constructed according to accounting requirements stipulated by Government and the account preparers adapt the requirements at Trust level. The accounting statements play a part in constructing a reality ( Hines, 1988 ) that has consequences through the NHS control regime and in how the financial position is portrayed to the public. It appears that GAAP is used to legitimate the NHS as a modern organization applying commercial accounting practice, but the accounting statements provide a distorted view of GAAP compliant statements. The accounting, while not itself real, is real in its consequences and can lead to biased decision‐making, service closures and job losses. The planned compliance of NHS Trusts with international GAAP may provide further scope for modification and manipulation in constructing NHS accounting reality.     

THE UK TOBACCO MARKET:POTENTIAL FOR INCREASED CANADIAN EXPORTS?

The recent decline in tobacco consumption in the UK may have serious implications for Canadian tobacco exports, which are heavily dependent upon the UK market. The latter market has been considered from the viewpoint of its overall market growth, and the potential substitutability of tobaccos from different sources of supply. From the viewpoint of market growth Canadian prospects do not appear to be favourable; however, a policy change involving a greater degree of export orientation might meet with success particularly because British purchasers seem to have become more flexible since the embargo on Rhodesian tobacco.
La baisse de la consommation du tabac au Royaume-Uni peut avoir des conséquences pour les exportations canadiennes qui dépendent largement du marché britannique. Cetle étude considère ce marché sous deux aspects: premièrement, la croissance globale probable, et deuxièmement la possibilityé de changements dans ľimportance relative des fournisseurs. Si sous le premier aspect les perspectives canadiennes ne paraissent pas très favorables, en revanche sous le deuxième aspect elles semblenl être meilleures. Depuis ľinterruption des livraisons de la Rhodésie, fournisseur traditionnel du Royaume-Uni, le marché britannique est devenu plus ouvert et les acheteurs choisissent librement entre les autres pays producteurs. ľauleur estime qu'un effort plus fori vers ľexportation par les producteurs canadiens pourrait avoir un succès considérable.     

The Law and Economics of Historic Preservation in St. Petersburg, Russia

St. Petersburg's architectural heritage makes it one of the most beautiful cities in Russia. However, as government subsidies continue to dwindle, the city is increasingly dependent upon private sources of financing to restore and preserve the many seriously deteriorated monuments and buildings. This article considers whether the economic and legal environment in St. Petersburg provides sufficient incentives for private investors to undertake historic rehabilitation projects. A pro forma model is used to analyze a developer's return on investment in new residential construction on the outskirts of the city versus rehabilitation of an historic residential building. The results show that the costs associated with historic preservation are significantly greater than for new construction and for a developer to make a reasonable rate of return on historic preservation the square meter price of residential space would be affordable by only a small segment of the population. Simultaneous changes to multiple legal and economic policies are recommended to encourage additional private investment in historic preservation.     

The NHS Financial Manager in 2010

In the White Paper, 'The New NHS' (Cm 3807), the competitive nature of the internal market was removed and annual contracts were replaced with long-term service agreements to facilitate best value. Using the findings from earlier research studies, the implications for NHS financial managers are discussed in this article. Financial managers have a major task in maintaining financial stability in the move from one financial regime to another. Improving budget devolution to Primary Care Groups and encouraging good financial planning and control are essential. Financial managers must develop and integrate reliable cost information into the wider performance framework.