广东省级现代农业产业园运行体制机制创新研究

2018年,广东在全国率先全面推进现代农业产业园建设,并将其作为实施乡村振兴战略的重要抓手和"头号工程"。在政策顶层设计方面,改革省级财政投入方式,实行简政放权。本文从工作实践出发,针对产业园项目库项目储备机制、项目立项评估机制、产业园建设资金管理机制、产业园过程管理机制、政策保障机制进行了细致的分析和描述,以期为全国现代农业产业园建设提供借鉴。     

张家界国家森林公园客源市场的空间特征与潜力研究

旅游客源市场的空间特征是旅游地理学研究的重要内容。从数量上度量旅游需求随客源地的空间分布变化,能指导旅游目的地的旅游规划和经营决策。以张家界国家森林公园为例,运用GIS对其国内客源市场进行了空间分析,利用距离累计曲线分析影响其客源分布的因素;最后在引力模型的基础上建立旅游客流空间潜力模型。研究结果表明,张家界国家森林公园的客源市场分布与我国目前经济发展中珠三角、长三角、环渤海三足鼎立的格局保持一致;在此基础上,提出应在保护资源的前提下实现市场优化以达到可持续发展的对策。     

基于现代农业园区建设的农村土地承包经营权流转研究——以重庆市台湾农民创业园为例

现代农业园区建设与农地流转具有密切的关系:农地流转是加快现代农业园区建设和实现农业规模经营的前提条件,加强现代农业园区建设,有利于促进农村土地承包经营权合理流转。现代农业园区建设中农地流转存在的问题:一是现行法律法规对土地所有权主体规定得过于原则和笼统,存在所有者主体多元化和界定不清等问题;二是社会保障制度的滞后性严重影响了土地流转;三是土地流转中农村居民点的处理难度大,农民安置成本高;四是土地流转方式单一,土地收益分配不均。对策建议:一要加强地籍管理,明晰土地产权;二要加大社会保障制度建设的力度;三要妥善处理农地流转与农民安置的关系;四要采用多种农地流转模式,保障流转双方利益。     

铁路物流园区相关特性的研究

通过对物流园区概念和模式的论述,分析了铁路物流园区的特点和分类,并结合我国既有铁路物流园区存在的缺乏规划和定位不准等问题,对铁路物流园区建设规划和运作方法进行了探讨,提出确保铁路物流园区健康发展的建议。     

森林旅游产品适宜性评价实证分析——以福州国家森林公园鸟语林产品为例

森林旅游产品的适宜性评价是森林公园开发旅游产品的主要参考依据,对于旅游产品开发的成功具有重要意义。从产品的竞争力、资源条件、市场需求与定位、开发效益、外部协调性等几个方面对福州国家森林公园鸟语林产品的适宜性程度进行了实证评价。     

Developing a better understanding of the complexities of visitor loyalty to Karijini National Park,Western Australia

Visitor loyalty is essential for the future of parks; however our knowledge of it is poor and confounded by conceptualisation and measurement issues with loyalty often considered a single construct. Furthermore, previous research has focussed on loyalty to a single destination rather than loyalty to a park system. This paper analyses the loyalty intentions of visitors to Karijini National Park, Western Australia. Relationships between loyalty measures to this park and to parks generally are explored. Rather than a single construct, loyalty was evidenced by three dimensions within an increasing hierarchy of effort – a) visiting another park, b) referring and recommending, and c) advocating, paying, volunteering, and visiting again. Visitors who wanted access to friendly, helpful rangers were more likely to undertake loyalty behaviours requiring greater effort. Further refining loyalty's multiple dimensions is an important focus for future research complemented by recent efforts to match loyalty measures with actual visiting behaviour.     

中国企业境外产业园区开发的实践及体会

近几年以来,越来越多的中国企业在全球开发建设产业园、经贸区,为中资企业境外投资拱建良好的平台,以满足日益增长的中国企业对外投资需求。浙江前江投资管理有限责任公司于2007年开始在越南投资兴建了龙江工业园。经过几年发展,龙江工业园于2011年成功被中国商务部核准成为中国境外经贸合作区,为中资企业投资越南提供了一个良好的平台,同时有效地提升了园区所在地的社会经济发展,为加强中国-越南两国的经贸关系做出了贡献。本文以龙江工园的开发实践为基础,提出了在境外进行工业园区开发建设的经验及体会。     

Computer Simulation as a Tool for Planning and Management of Visitor Use in Protected Natural Areas

The United Nations Environment Programme’s Principles on Implementation of Sustainable Tourism suggest that implementing sustainable tourism must include monitoring visitor use of protected natural areas and directing it to areas where the environmental and social impacts of tourism are minimised. Thus, sustainable tourism management requires information about the spatial and temporal flow of visitor use in protected natural areas to help identify potential tourism-related threats to the natural and cultural resources of an area and the quality of visitors’ experiences. Recent research has identified at least four ways in which simulation modelling of visitor use can facilitate more informed planning and management of sustainable tourism in protected natural areas, including (1) describing existing visitor use flows; (2) monitoring the condition of ‘hard to measure’ indicator variables; (3) testing the effectiveness of alternative visitor use management practices; and (4) guiding the design of research on public attitudes. The purpose of this paper is to demonstrate, using findings from studies conducted in the Inyo National Forest and Isle Royale National Park, USA, each of these four potential contributions of computer simulation to sustainable tourism management and planning. The paper concludes with an assessment of the limitations of existing applications of computer simulation to nature-based tourism and recommendations for future research.     

基于Logistic共生模型的汽车园集群研究及稳定性分析

汽车园集群内不同类型企业间的关系类似于种群生态学中不同种群间的相互作用,文章通过逻辑斯蒂(Logistic)模型描述汽车园集群内不同企业间的相互作用。总结了集群内平等型和依托型两种共生模式,求解并分析稳定条件。对汽车园集群这一汽车流通业最新模式的研究具有一定指导意义。     

A look at the public policy conflict regarding the discovery of accountants' tax accrual workpapers

This article focuses on the conflict in public policy between the need to provide the investing public with accurate information with regard to corporate financial statements and the need to provide the IRS with the necessary tools in order to assure corporate compliance with the tax laws of the country. The conflict arises because of the contention of the IRS that it is entitled to have access to an independent auditor's tax accrual workpapers on the one hand, and the contention by CPAs that such access will prevent adequate disclosure to the independent auditor. The article examines the policy questions on both sides of the issue and concludes that regardless of any decision by the Supreme Court in a pendingcase, Congress should pass legislation to resolve the conflict and clearly identify the scope of any previlage accorded with regard to tax accrual workpapers.