花溪国家城市湿地公园夏季植物景观美感评价

通过对贵阳市花溪国家城市湿地公园夏季园林植物景观的实地调查,运用美景度评价法(SBE法)对其景观质量进行评价分析。分析结果表明:(1)陆生植物景观评价中,最佳的植物配置是:杨梅+桂花+鸡爪槭+龟甲冬青+三叶草;过渡地带植物配置景观评价中,最佳的植物配置是:法国梧桐+水杉+垂柳;水域植物配置在评分中大众喜爱的配置模式是:构树+香蒲+花叶芦竹,由此可见人们对复合层次的植物景观及丰富的植物色彩配置更为喜好。(2)从SBE法得出的植物景观预测模型看,植物生活层次构成、植物种类、色彩数量、花朵比、郁闭度和灌草盖度与植物景观美景度成正相关,且色彩数量对植物景观美景度的贡献最大。     

生态产业园区形成与演进国际经验研究

生态产业园作为一种新的生产组织方式,是实现经济效益与环境友好双重目标的有效途径。生态产业园的形成与演化有其内在规律,同时又受到经济环境、地理位置、法律制度等多重因素的影响而呈现一定的异质性。依据对现有世界各国生态产业园区的了解,结合以往学者的研究结论,对生态产业园概念、特点及发展状况进行了描述和总结,并分别讨论了市场和政策在产业园形成过程中的作用。最后,总结了位置集中、科技信息、社会参与、经济利益等产业园发展过程中的重要影响因素。     

科技型产业园区PPP开发模式研究

在对科技型园区3种开发模式——政府主导模式、科技地产商开发模式和PPP模式进行比较分析的基础上,以滁州高教城科创产业园为例,对科技型产业园的PPP开发模式进行分析,对回报机制、政府补贴机制、运作方式等进行了设计,提出了基于科技型园区特色的PPP实施工具和策略。     

中关村科技园区创新质量的时空集聚效应研究

创新作为中关村科技园区的基本属性,创新质量决定了中关村科技园区发展质量。科技园区促进区域产业集聚,集聚显著影响科技园区创新,但缺乏对“一区多园”创新质量的综合集聚效应研究。由此,建立中关村科技园区创新质量指标体系,在分析中关村科技园区3种集聚模式的基础上,建立集聚模式对创新质量影响的动态空间面板模型;以2006—2017年中关村科技园区等相关数据为基础,研究不同集聚模式与创新质量的时空效应并对其进行分解分析。结果表明,中关村科技园区创新质量呈现显著时间循环效应和空间溢出效应,各园区创新质量空间集聚存在高-高、低-低等模式并随着时间推移发生跃迁。所有园区受到正向显著的专业化集聚影响,大兴-亦庄园受到负向显著的多样化集聚影响,而房山园、密云园和延庆园受到的多样化集聚影响不显著,海淀园、朝阳园、大兴-亦庄园、东城园、西城园、通州园、门头沟园和顺义园受到市场竞争集聚效应的影响。     

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.     

Yangzhou harbor developmental strategy study based on scenario planning

Based on the introduction of Scenario Planning Theory and the environmental analysis of the Yangzhou Harbor Logistics Park, the development strategy for the Park is discussed. Combining the advantages of the Yangzhou Harbor and Yangzhou Export Processing Zone, a new development pattern is designed. Under this pattern, an interactive integration strategy among Logistics Park, Harbor, Export Processing Zone and Tax Reservation Section is proposed. This strategy is called Radiation Promoting Developmental Strategy.     

城市公园使用状况评价(POE)应用案例研究--以北京玉渊潭公园为例

本文运用POE(post occupancy evaluation)基本研究方法,对北京玉渊潭公园做了调查研究.通过观察公园使用者的各类活动,采访公园的使用者以及发放抽样调查问卷等形式,了解北京玉渊潭公园的使用状况,并对调查所获直接、真实的信息和数据做分析、整理,得到POE评价分析报告.该报告可为玉渊潭公园改善服务设施、提高管理水平提供依据,也可为其它类似公园的设计管理提供借鉴.     

Valuing visitor services and access to protected areas: The case of Nyungwe National Park in Rwanda

Policymakers and recreation site managers use changes in fee structure, either introducing park entrance fees or increasing existing ones, to generate revenues, improve services, and reduce damages associated with over-use. Increase in park usage fee, however, can make the park inaccessible to certain segments of tourists. Understanding park users' response to changes in fees and its implication on park use equity is, thus, important to achieving a park's full potential in a socially and environmentally responsible way. This information is crucial especially for developing countries, where the issue has received relatively less attention and national park systems are chronically underfunded. This paper contributes to the literature on park access fees by: empirically assessing park use equity between and among international and national tourists visiting Nyungwe National Park, Rwanda, and; developing an approach for determining predictors and mean willingness to pay values for park entrance. Results of our survey-based approach show a positive willingness to pay values for park entrance and fee increases. Our results also show that it is possible to raise revenue without exacerbating existing park use differences.     

The Power of Images: Marketing Tourism in the 1990s

This conference was held at The Roehampton Institute, London on 2–3 September 1992 with its main aim being to bring together those involved in tourism education and those from the industry to discuss the future of tourism marketing. Organised jointly by Tina Bryant (University of Hertfordshire) and John Eade (Roehampton Institute), the event attracted delegates mainly from the academic community, with members of the tourism industry conspicuous by their absence! Ray Youell of Sheffield Hallam University describes the somelime contrasting perspectives evident at the conference.     

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.