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81.
东南亚是一个多样性、发展的不平衡性十分突出的地区。东盟要在这样的地区建立一个以经济合作、政治-安全合作和社会文化合作为核心的东盟共同体,无疑面临着巨大困难。本文认为:东盟的共同体建设是在多样化中求统一,尽管面临着许多困难和矛盾,但各国之间合作发展的统一性是存在的。 相似文献
82.
上海市的河流污染治理 总被引:1,自引:0,他引:1
杨海 《国土与自然资源研究》2002,(4):41-42
从工业、生活、农畜业3个方面分析了上海市河流污染状况,提出了加强治污工作的立法和执法、优化城市污水处理和供水系统、进行内江和外江的综合治理、发展“城乡一体化生态工程”、多渠道吸收资金和实行资本经营等对策。 相似文献
83.
《China Journal of Accounting Research》2023,16(3):100316
This study investigates the effect of flexible tax enforcement on firms’ excess goodwill using unique manually collected data on taxpaying credit rating in China from 2014 to 2021. We document that A-rated taxpayer firms have less excess goodwill; A-rated firms reduce excess goodwill by 0.005 vis-a-vis non-A-rated firms, which accounts for 100% of the mean value of excess goodwill. This finding holds after multiple robustness tests and an endogeneity analysis. Moreover, this negative effect is more pronounced in firms with low information transparency, that are non-state-owned and that are located in regions with low tax enforcement intensity. The channel test results suggest that taxpaying credit rating system as flexible tax enforcement reduces firms’ excess goodwill through a reputation-based effect and not a governance-based effect. This study reveals that the taxpaying credit rating system in China as flexible tax enforcement can bring halo effect to A rating firms, thereby limiting irrational M&As and breaking goodwill bubble. 相似文献
84.
85.
This paper presents an integrated overview of the literature linking institutions, financial development, and economic growth. From the large body of research on institutional development, the paper first selects those contributions that make it possible to study the role of institutional arrangements in ameliorating/worsening the information frictions and transaction costs that characterize the development of financial markets. The paper then investigates the theoretical mechanisms by which these specific frictions affect economic growth and presents the stock of empirical evidence quantifying the impact of institutions on growth through financial development. 相似文献
86.
Publishers, artists, and copyright enforcement 总被引:1,自引:0,他引:1
This paper investigates whether and to what extent there is a conflict of interest between artists and their publishers, regarding to whether and to what degree illegal distributions of their copyrighted recordings should be prevented. This conflict arises because artists also earn their profit from other market activities such as giving live performances, in addition to their share of profits from sales of their copyrighted recordings via the publishers. 相似文献
87.
Within a wide body of literature it has been argued and demonstrated that community participation in tourism development is advantageous in terms of the sustainability and effectiveness of the development policies adopted. However, over time, doubts have been raised about whether community participation should take place in developing countries. There are major concerns regarding the immaturity and the incompliance of the political and social conditions of developing countries in relation to the requirements necessary for an effective participatory planning. In this paper, we argue that mega-events, due to their wide scope and the key role that large groups of stakeholders play in their success, may represent a driver for community participation in developing countries. In order to explore our idea, we will analyse tourism development and the planning of a mega-event within the Yangtze River Delta area, driven by the organisation and preparation of the Shanghai World Expo. According to our evidence, some initial elements of participative decision-making have indeed developed around the organisation of this mega-event, even though China has historically been considered refractory towards community participation. Finally, we discuss the findings in the light of existing knowledge to elicit significant questions about community participation in tourism development within developing countries and to address further research on this topic. 相似文献
88.
This paper investigates and compares the effects of residents' perceptions of the impacts of tourism on community participation and support for tourism development across urban and rural world heritage sites (WHSs). Partial least squares – structural equation modeling (PLS-SEM), has been employed to perform the analysis. The results reveal significant differences between the effects of residents' perceptions and community participation on support for tourism development in urban and rural destinations. However, the findings did not support any differences between the effects of positive perceptions on community participation, and the indirect effects of negative perceptions on support for tourism development. This study makes a significant theoretical contribution to the urban and rural tourism and residents’ perceptions literature by comparing rural and urban WHSs residents. Furthermore, this study has a number of practical implications for the local authorities of rural and urban WHSs. 相似文献
89.
Limits to community participation in the tourism development process in developing countries 总被引:14,自引:0,他引:14
This study deals with a normative concept of participatory development approach, which originates in the developed world. In particular, it analyses and explains the limitations to the participatory tourism development approach in the context of developing countries. It was found that there are operational, structural and cultural limits to community participation in the TDP in many developing countries although they do not equally exist in every tourist destination. Moreover, while these limits tend to exhibit higher intensity and greater persistence in the developing world than in the developed world, they appear to be a reflection of prevailing socio-political, economic and cultural structure in many developing countries. On the other hand, it was also found that although these limitations may vary over time according to types, scale and levels of tourism development, the market served, and cultural attributes of local communities, forms and scale of tourism developed are beyond the control of local communities. It concludes that formulating and implementing the participatory tourism development approach requires a total change in socio-political, legal, administrative and economic structure of many developing countries, for which hard political choices and logical decisions based on cumbersome social, economic and environmental trade-offs are sine qua non alongside deliberate help, collaboration and co-operation of major international donor agencies, NGOs, international tour operators and multinational companies. 相似文献
90.