Babymoon tourism between emotional well-being service for medical tourism and niche tourism. Development and awareness on Romanian educated women

Health tourism and wellness tourism have become "temptations" with many world markets looking to take advantage of their growing popularity. Babymoon tourism is one of the hottest trends in travel today. The aim of this study is to fill a gap in the research on babymoon tourism by measuring the awareness of, and interest in, this trend in Romania through convenient sampling. The results show that 28% of respondents know "babymoon", but they agree on its positive impact. Our research results emphasize the necessity of promoting babymoons due to the actual trend and because the holiday market has been focused on well-being and promoting the concept of hedonic well-being. Additionally, to promote Romania as a babymoon destination, we must consider that today's consumers are prosumers seeking experiences and emotional wellbeing. Promoting babymoons for emotional well-being can result in two managerial outcomes for Romania: brand identification and intention to revisit.     

基本公共服务均等化如何促进了个人创业--来自医保改革的证据

在高质量发展目标下,推行基本公共服务均等化、促进大众创业是中国经济新常态下的工作重点。基于中国城镇职工基本医疗保险在创业者和非创业者之间可得性的外生差异,本文使用中国健康与营养调查(CHNS)的微观数据,研究社会保险这一基本公共服务在创业者和非创业者之间的相对可得性如何影响个人的创业决策。我们发现,如果城镇职工基本医疗保险对于非创业者更可得,将成为“创业枷锁”,降低个人选择创业的可能性;如果城镇职工基本医疗保险对于创业者更可得,将成为“创业催化剂”,提高个人选择创业的可能性。此外,我们发现,城镇职工基本医疗保险的“创业催化剂”作用对于来自中等收入家庭和小家庭的个人更为显著,而“创业枷锁”效应则更多地影响城镇职工基本医疗保险在薪酬体系中重要性更高的个体。本文认为中国的社会保险对于大众创业具有积极正面的影响。这对于我国社会保险制度的设计和促进经济高质量发展具有重要意义。     

An evaluation of SFAS No. 130 comprehensive income disclosures

In this study, we provide evidence on the pricing of other comprehensive income (OCI) that differs from most evidence in prior research. Prior archival research has largely concluded that OCI is not priced by investors. In contrast, we provide evidence in the post-SFAS 130 period that OCI is priced on a dollar-for-dollar basis as is predicted by economic theory for transitory income items. We attribute this finding to our use of post-SFAS 130 as-reported measures of OCI rather than pre-SFAS 130 as-if estimates of OCI measures. Furthermore, we document that two components of OCI, foreign currency translation adjustment and unrealized gains/losses on available-for-sale securities, are priced by investors. In the post-SFAS 130 period, we also find that the type of financial statement in which firms report OCI and its components affects pricing, consistent with the conclusions of prior experimental research. However, our evidence suggests that investors pay greater attention to OCI information reported in the statement of changes in equity, rather than in a statement of financial performance. This could be attributed to investors becoming more familiar in the post-SFAS 130 period with the predominant reporting of OCI and its components in the statement of changes in equity. These findings may be relevant to both the Financial Accounting Standards Board and the International Accounting Standards Board, which jointly are undertaking a new project that, in part, is addressing financial statement presentation of OCI items.

企业社会责任与和谐社会构建

党的十六届四中全会提出构建"和谐社会"的目标,具有划时代的意义。企业社会责任是促进社会发展,构筑和谐社会的基础,企业社会责任使社会走向和谐。本文在和谐社会的哲学思考基础上,指出企业社会责任与构建和谐社会之间的关系,提出了企业参与构建和谐社会的主要措施。     

十二五时期我国生产性服务业的开放发展与ECFA框架下两岸的整合

十二五期间生产性服务业的开放发展不仅关系到我国产业结构的升级转型,而且关系到我国在知识经济时代新的竞争优势和比较优势的形成。两岸应把握ECFA这一大好机遇与政策框架,积极开展两岸生产性服务业的整合,共图发展。     

基于模糊综合评价法的市郊铁路客运站选址研究

本文针对其特点,应用层次分析法建立市郊铁路客运站站址比选的指标体系,确定各指标的权重,结合模糊综合评价原理建立相应的站址方案评价模型,并给出算例分析,为市郊铁路客运站站址方案的比选提供了一种更科学、更符合实际的方法。     

银海社区开展民族团结进步创建活动的实践探索

民族社区的民族工作对于巩固党的执政基础、构建和谐的民族关系、促进民族地区社会和谐与稳定,有着极其重要的作用。如今少数民族流动人口越来越多的进入社区,社区不再是单一民族的居住地,而是多民族聚居的社区,因而在民族社区开展民族工作意义重大而深远。银海社区通过"三个狠抓"、"三项创新"、唱好"四部曲",促进了民族社区的和谐发展,更好的推动了民族团结创建活动的深入开展。     

Assessing fishers' empowerment in inland openwater fisheries in Bangladesh

The Community Based Fisheries Management (CBFM) approach has made a significant contribution towards improvement of fishers' empowerment of inland openwater fisheries in Bangladesh aiming to manage their resources efficiently. This arrangement introduced CBFM approaches named fisher-led, community-led and women-led approach. A wider range of local institutional arrangements as community based organizations (CBOs) have been established through participatory process with legal entity. Now, the CBOs as local institutions and fishers are more empowered in participation of fishery management under co-management arrangement. The study reveals that there is still lack of institutional arrangement to be achieved at optimum level. This paper presents and assesses the empowerment status of the fisher communities in inland openwater fisheries under co-management arrangement in Bangladesh through Factor analysis and regression model. This study might have policy implication to replicate the community based fishery management approach to promote empowerment for better management.     

医疗卫生基本公共服务的城乡差距及均等化路径

当前,我国城乡之间的医疗卫生服务不均等已成为一个重要的社会问题。本文通过医疗卫生费用和医疗卫生资源的城乡数据分析得出城乡之间的医疗卫生公共服务差距巨大,并通过2000—2008年城乡医疗保健费用的泰尔指数分析,发现城乡组间对城乡医疗卫生公共服务差距的贡献基本上在80%以上,几乎是组内差距贡献的4倍,而从两组的内部差距来看,农村内部的不均等程度要稍高于城市内部的不均等程度,根据分析结果并从财政向农村医疗卫生的投入倾斜、城乡医疗保险制度的整合、医疗体制的深化改革等方面就如何促进医疗卫生公共服务城乡均等化进行探讨。