海南省县域经济竞争力的思考

加快县域经济发展是建设社会主义新农村的重要任务,是解决"三农"问题的根本。通过县域经济的发展,为新农村建设提供一个物质前提。本文阐述了海南省县域经济发展的现状与差异,对海南省县域基本竞争力进行评价分析,分析了海南省县域经济发展存在的问题,对提升海南省县域经济的发展提出了思路与对策。     

日本全球变暖对策基本法案解析——解读日本减排25%

2010年3月,日本政府在内阁会议上决议了将温室气体排放量在2020年较1990年减少25%为核心内容的<全球变暖对策基本法案>,提交至国会审议.该法案无论是减排目标还是具体政策措施,与过去相比激进和果断许多,在日本国内引起了轩然大波.由于反对和猜疑的声音一直不绝于耳,该法案能否获准尚不明朗.本文就该法案的主要争论点及背景做全面阐述,并对其前景做一展望,以期有助于了解日本围绕减排的各种主张.     

民办高职院校毕业生就业现状及对策研究

在目前严峻的就业形势下,通过对民办高职院校毕业生就业现状深入的分析,从就业环境、办学水平、毕业生素质三个方面提出促进民办高职毕业生就业的若干对策与建议。     

广西研究开发经费投入特征、存在问题与对策建议

近年来,广西研究开发经费保持快速增长态势,增长率在西部排名靠前,研究开发经费与GDP比例提升明显,企业在研究开发活动中的主体地位日益凸显,但与国内多数地区相比仍有较大差距。从目前来看需要各级党委、政府加强组织领导和统筹协调,采取非常而适当的系列措施。本文对广西研究开发经费的投入特征、存在问题及对策建议进行系统分析。     

The heterogeneous effects of employment-based pension policies on employment: Evidence from urban China

Pension contributions are usually non-trivial labor costs for firms in formal sectors. This paper aims to examine the heterogeneous effects of employer pension contribution rates on employment by exploiting temporal and spatial variations in the statutory pension contribution rates of the Basic Old-Age Insurance (BOAI) in urban China. We refer to the China’s Urban Household Survey (UHS) (2002–2009), in order to demonstrate that increasing the employer statutory pension contribution rates leads to a decrease in employment in state-owned enterprises (SOEs), and an increase in employment in private enterprises. Overall, the pension contribution rates for employers has no obvious effects on total employment. Our results highlight that private sector employment can be an important mechanism to absorb displaced workers produced by labor market policies.     

Leisure Research and Leisure Practice: Three Perspectives on Constructing the Research?Practice Relation

The leisure research?leisure practice relation remains uncertain. Assuming leisure provides a preexisting link is not supported by research. Leisure research and leisure practice are independent professional paradigms between which a relation must be constructed. Three perspectives on constructing the research?practice relation are examined in this article: the traditional, the personal, and the critical. The benefits approach to leisure is a test case in each perspective. The traditional and personal perspectives subordinate one professional paradigm to the other or intensify their separation. The benefits approach fails to resolve these difficulties. The critical perspective emphasizes developmental activity and emancipation, facilitates research?practice interaction, and maintains the professional paradigms' integrity, and it reveals shortcomings in the benefits approach. The critical perspective enables the most dynamic research?practice relation.     

The debate between empirical and broader phenomenological approaches to research

Since the end of the nineteenth century, the discourse between positivism and phenomenology has dominated the development of social science research methods. The argument is reflected in current tourism research and some scholars doubt the validity of positivism. Here opposing views as expressed in two recent Chinese publications are examined. By analyzing the two views and their methodology, the characteristics and limitations of both positivism and phenomenology can be highlighted. Both positivism and phenomenological methods have their own advantages and disadvantages, and an integration of the two types of research methods is most commonly used. In some specific research methods positivistic and phenomenological methods can be combined to attain more scientific knowledge. The paper also examines ‘technical rationality’, a philosophy which has been criticized by many for excessively focusing on the tool itself and so ignoring the research object and the purpose of the study. Yet although technical rationality does derive from positivism the former cannot simply be equal to the latter. It is suggested that the improvement of the scientific quality of tourism research is still the primary need for the development of the tourism discipline at present. It is not possible for tourism research to become a discipline purely through inclusion in specialized courses or existing subject content. Tourism research must become more scientific before it becomes a discipline.     

研发支出在会计核算与国民经济核算中的比较研究

在知识经济时代,对研发支出的核算处理同时成为了会计核算和国民经济核算关注的重点。本文对国民经济核算与企业会计核算中有关研发支出的核算处理进行了对比,发现其对研发的定义和对研发支出的核算处理方法都有区别。     

New development: China renews reform of central–local fiscal relations and provides for basic national public services

China’s reform on central–local fiscal reform has slowed down in recent years. The appointment of a new finance minister experienced in local government affairs is expected to renew the reform affirmed by the Chinese Communist Party (CCP) congress in late 2017. China has unprecedentedly identified a comprehensive list of 81 national basic public services as entitlements. Eighteen of them are subject to national and local standards, and co-financed by central and local governments. A new cost-sharing method for 10 of these services classifies sub-national jurisdictions into five tiers, in which the central government’s share declines from 80% to 10%. These measures, effective in 2019, aim at creating a ‘harmonious and moderately prosperous society’.