Australian Tourism Education

SUMMARY

An appraisal of Australian tourism education is undertaken by pursuing its historical development and the key issues of teaching locations, generic skills and graduate attributes, educator competence, human resource planning and how to assess performance. It is argued that Australia, when considered as a case study in the global context of higher tourism education, occupies a distinctive and relatively successful niche. The distinctiveness derives from both its late entry into the field and the status-oriented context in which it has grown. The success is characterised by a strong research-education nexus and the consolidation rather than loss of the degree offerings over time.     

企业合并和合并财务报表

全球经济的发展掀起企业合并浪潮,合并财务报表成为讨论的焦点。文章分析了企业合并与合并报表的关系,指出了合并报表的局限性,比较了国际上通行的几种合并理论、合并方法、合并商誉会计的处理及合并范围与不合并公司的会计处理。     

2013年土地科学研究重点进展评述及2014年展望 ——土地整治分报告

研究目的：对2013年国内外土地整治研究进展进行梳理,展望了2014年国内研究趋势,为土地科学进一步研究提供借鉴。研究方法：归纳分析法,文献资料综述法。研究结果：2013年土地整治研究主要集中在基础理论、政策法规、工程技术、农村土地综合整治以及新兴议题等方面,研究成果丰富。研究结论：土地整治是土地科学的重点研究领域之一,矿区和农村土地整治研究地位日益凸显,同时,增强土地整治基础理论研究、提高土地整治技术标准化水平、完善土地整治监督管理机制将成为2014年土地整治研究的主要趋势。     

浅谈我国土地开发整理的创新问题

土地开发整理作为补充耕地,实现耕地占补平衡,改善生产条件和生态环境,提高土地生产能力,优化利用结构,取得社会经济效益的重要措施。为了做好这一事业,必须按照党的十六大确立的全面建设小康社会的奋斗目标,探索和研究新世纪土地开发整理的理念创新,任务创新,机制创新,树立土地开发整理在国土资源管理、土地资源可持续发展中的地位和作用。     

Is fiscal consolidation self-defeating? A panel-VAR analysis for the Euro area countries

This paper studies the effects of fiscal consolidation on the debt-to-GDP ratio of 11 Euro area countries over the period 2000Q1-2012Q1. Using a quarterly Panel VAR allows us to trace out the dynamics of the debt-to-GDP ratio following a fiscal shock and to disentangle the main channels through which fiscal consolidation affects the debt ratio. We define a fiscal consolidation episode as self-defeating if the level of the debt-to-GDP ratio does not decrease compared to the pre-shock level. Our main finding is that when consolidation is implemented via a cut in government primary spending, the debt ratio, after an initial increase, falls to below its pre-shock level. When instead the consolidation is implemented via an increase in government revenues, the initial increase in the debt ratio is stronger and, eventually, the debt ratio reverts to its pre-shock level, resulting in what we call self-defeating consolidation.     

中国农村居民点整理研究进展与展望

该文在总结我国农村居民点整理研究进展的基础上,从理论体系、驱动因素、整理模式和效应评价等方面归纳总结了相关研究成果和不足.结合当前及未来一定时期内我国对农村居民点整理工作开展的现实需求,对未来研究趋势进行展望.研究认为,今后需要在农村居民点整理理论体系、相关政策和法律、整理适宜性、古村落保护、整治信息管理和决策系统建设、农户参与和影响机制、顶层设计与底层实施等方面做进一步研究.     

The assessment of land valuation in land consolidation schemes: The need for a new land valuation framework

There are principally two ways for quantifying the land value of parcels in land consolidation schemes. The first approach involves assigning an agronomic value based on soil quality and land productivity represented by a score while the second method determines the market value signified in monetary terms. In Cyprus, the market value is employed, which is defined through an empirical process based on visual inspection of all parcels and hence it constitutes a type of mass land appraisal. This process presents weaknesses regarding time, costs, transparency, accuracy, reliability, consistency and fairness. In addition, the lack of adequate sales transactions in rural areas further complicates the whole process. Consequently, these deficiencies have adverse effects in the preparation of land consolidation plans and cause arguments between landowners and the authorities carrying out each scheme. Although experts are aware of this issue, there is a lack of research investigating land valuation factors and the quality of this traditional process. Therefore, this paper discusses, explores and assesses the land valuation undertaken by the Land Valuation Committee (LVC) in a case study area in Cyprus and proposes a new framework for carrying out this process. The assessment of the current process is undertaken by employing advanced spatial analysis techniques, including multiple regression analysis (MRA) and geographically weighted regression (GWR) within a GIS. Results show that eight out of fourteen land valuation factors related to parcel location characteristics, legal factors, physical attributes and economic conditions are the most significant. In addition, although the basic regression fits are quite good, some of the assumptions required for testing the hypothesis are not met, indicating unreliability and inconsistency in the relationships modelled. Furthermore, the presence of spatial autocorrelation reveals important regional variation in these factors suggesting significant inconsistencies in the valuation policy applied by the LVC. The latter two findings confirm experts’ concerns and suggest the need for a new land valuation framework that is designed to overcome the problems of the current process. The application of this framework and the investigation of various critical relevant issues is the core of ongoing further research.     

Forest land consolidation and its effect on climate

Land use changes and forests both play an important role in combating climate change. The climate effects of forest land consolidation have, however, not been studied in detail. As such, this study identifies a number of possible climate effects of forest land consolidation. To specify these, the increased carbon storage in the Pahkakoski land consolidation project (Finland) due to increased forest growth is valued through substitution costs. The results show that the value of the increased carbon storage in the project area is approximately 750 000 euros, or €153/ha. This emanates from the increased growth due to remedial drainage and from the increased forested area. The result is, however, sensitive to changes in the shadow price of carbon. Likewise, the study recognises a need for studies concerning the total climate effect of measures, such as remedial drainage that may also release carbon from the ground. While the overall effects of forest land consolidation are difficult to estimate with current knowledge, this article highlights the potential of land consolidation to combat climate change.     

Cultivated land productivity potential improvement in land consolidation schemes in Shenyang,China: assessment and policy implications

Cultivated land productivity potential improvement (CLPPI) assessment is the fundamental basis to launch land consolidation, which is one of the most important way to increase the grain productive capacity. Previous studies on CLPPI assessment have focused on factors related to natural conditions of cultivated land, but they ignored the impacts of utilization conditions, including plot characteristics and agricultural infrastructure, which account for substantial CLPPI from land consolidation. Based on the crop-growth model and Agro-ecological Zoning (AEZ) methodology, this paper proposed a modified CLPPI assessment model to estimate the improvement of land productivity potential via land consolidation. Meanwhile, the contribute rates of different factors involved in determining the CLPPI were also analysed to reveal the ideal work focus and policy direction for land consolidation. Results showed that the calculated CLPPI values had obvious spatial variety in Shenyang, of which the average was 326.18. For the consolidation case, total crop production in Shenyang could be increased by as much as 149.89 × 107 kg, 20% of the current yield. CLPPI is the comprehensive outcome of both natural and utilization qualities of land use, and the current productivity potential of cultivated land in Shenyang relied much less on natural conditions such as soil than on utilization conditions such as agricultural infrastructure. In addition, medium-productivity lands were most appropriate target areas for the implication of land consolidation projects. Actually, the arrangement of land consolidation projects should not only consider CLPPI as in the past, but also add the theoretical productivity potential into consideration. Moreover, the realization of estimated CLPPI also calls for active changes of the whole land management system. An integrated institution for the full implementation of land consolidation, proper regulations and laws on the follow-up protection of cultivated land productivity potential, economic policies to stimulate the willingness of farmers, and a transfer mechanism for cultivated land are all needed policy changes.     

国有商业银行机构撤并、信息不对称、地理距离与地缘信贷配给

国有银行机构撤并导致的银企距离增大影响城镇及农村地区银行贷款规模,通过建立模型,提出了两个假设.对国有银行乡镇企业的贷款额(衡量贷款区域集中度)和国有银行不良贷款率二者的关系进行检验,发现二者成强正相关,假设得到证明,即:由银行机构撤并导致的银企间地理距离的增大使得信息不对称加重;银行对企业实施地缘信贷配给.