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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。  相似文献   
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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.  相似文献   
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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.  相似文献   
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The aim of this conceptual paper is to explore the contribution of the British public house (pub) to marginalised sections of the community. There is a long tradition that celebrates the pub's quasi-egalitarian ethos as welcoming people from all walks of life. However, increased financial pressures on the pub sector dictate an evolution in this role, especially towards disadvantaged sections of society. This situation merits further examination by researchers, managers and policy makers. The paper draws on evidence from different traditions of research including management, sociology, history and geography, to develop a conceptual framework highlighting the issues facing these stakeholders in today's business environment.  相似文献   
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COLLECTED WORKS OF WALTER BAGEHOT: THE ECONOMIC ESSAYS, VOLUMES IX—XI, edited by Norman St John Stevas  相似文献   
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In a field experiment investigating age discrimination, pairs of men, aged 27 and 47, inquired about employment as waiters in towns across England, France, Germany and Spain. Statistically significant discrimination against the older waiter was found in all four countries, but it was considerably higher in France and Spain than in England and Germany.  相似文献   
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The bulk of the literature on the empirical validation of the purchasing power parity (PPP) has been based on cointegration, although on rare occasions band-spectrum analysis has also been used. The former is tied down to the use of ‘notional’ time in the analysis of systems away from equilibrium, and the latter is circumscribed by the Slutzky-Yule effect. Both these drawbacks are sought to be remedied in the present paper, which seeks to bring to bear upon the PPP a new approach derived from the concept of a time-varying spectrum. Both absolute and relative versions of the doctrine are tested for ten advanced economies over the post-1973 period. Uniform rejection of the PPP occurs with the US $ as base, but with centring on the DM, the evidence seems to be supportive of the PPP (in its relative version) for three European countries.  相似文献   
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