国外人力资源会计研究的学术倾向——基于国际权威会计期刊的数据分析

文章以目前会计界公认的5份顶尖国际学术期刊2000年至2009年所刊载的人力资源会计的53篇文章作为研究对象,对国外人力资源会计学术界的研究现状进行分析,反映进入21世纪以来国外人力资源会计研究的演进特征与变化,进而探讨国外人力资源会计研究的学术倾向.     

Sustainability and Land tenure: Who owns the floodplain in the Pantanal,Brazil?

In seeking to achieve poverty alleviation and environmental conservation, public policy has often centred on guaranteeing land titles to local peoples. However, such approaches have brought unintended outcomes, replacing small-scale economies and natural areas by intensive exploitation of resources with no clear improvement in local people’s wellbeing. To understand this, we go beyond a general political ecology framing to consider relations between sustainability and land tenure, focusing on the intersection of economics, ecology and anthropology to understand how land tenure, property and use play out on the ground. We draw together different concepts including bundle of rights, de facto and de jure resource use, property regimes, density-dependence and non-equilibrium theory. The significance of this three-discipline view is illustrated through a case study of the Pantanal wetland, Brazil, where conservationists, the government and the local population contest ownership of the Paraguay River floodplain. Government sought to address conflicts around tenure and access through a narrow view of property, which failed to encompass the overlapping layers of land tenure, property and use on the ground and only served to create further legal battles. This article concludes that a more complex view combining the three perspectives is needed in the case of the Pantanal, and in other cases of contested property rights, in order to resolve conflicting claims and foster sustainability. We dissect both the power plays involved between different groups competing for control of a valuable resource, and the legal frameworks which can and should provide checks and balances in the system. The more nuanced grasp that emerges of local systems of tenure and access, of how these diverge from western property concepts, and of their environmental implications favours a better understanding of local realities, allowing for better management policy and consequently contributing more effectively towards poverty alleviation and environmental protection.     

Institutions,resources, and internationalization of emerging economy firms

An important step in the internationalization process of emerging economy firms is the shift from exports to foreign direct investment (FDI). We integrate the resource- and institution-based views to suggest that firms that can use unique institutional advantages are more likely to make this shift. We test these arguments with a longitudinal sample of 28,563 firm-year observations (1989–2005). We found that firms that are affiliated with a business group, have more firm- and group-level international experience, have more technological and marketing resources, and operate in service industries are more likely to shift from exports to FDI.     

情感乡村模式与璧山县乡村旅游实践研究

＂快乐经济＂、＂幸福经济＂等可统称为＂情感经济＂,它为我们提供了＂可触摸＂情感的思维。在对情感经济回顾和＂情感乡村＂概念界定基础上,认为情感经济可用于乡村旅游实践。在璧山县＂情感乡村＂旅游发展实践中,通过挖掘＂情感乡村＂旅游元素、分析＂情感乡村＂旅游市场,提出快乐乡村、幸福乡村、浪漫乡村以及和谐乡村的乡村旅游项目设计理念,得出＂情感旅游＂是乡村旅游发展重要方向的结论。     

Web users’ behavioural patterns of tourism information search: From online to offline

This paper presents a conceptual framework of Web users’ engagement in tourism information search for a comprehensive understanding of their integrated online and offline search behaviour. The information search experiences are characterised as a process constituting some common elements: prior knowledge and searching experiences, online searching strategies, processing and recording information, barriers to online searching, reasons for ending an online search, summarising information, exchanging information and searching for more information through other sources. Such behaviour goes beyond the scope of information searching and captures the other activities, including information processing, utilising and disseminating. The grounded theory research method is employed as an inductive investigative process in which the authors construct the framework by systematically collecting and analysing data. The aim of this research method is to build a theory. The data sets consist of both semi-structured in-depth interviews with subjects and their field observations based on online searching. A theoretical model incorporating 10 propositions is proposed for future testing.     

数据生产理论——数据资源权利配置的基础理论

人类正在进入数据驱动的时代,数据成为社会的基础资源,但数据一直被认为处于公共领域并妨碍着数据权利化,困扰着数据资源利用秩序的建立。描述特定对象的数据并不是天然存在的,而是被生产出来的,并将数据价值（预测分析、发现新知）的实现过程界分为原始数据生产（采集）、数据集生产（汇集性处理）和数据分析（分析性处理）三种行为,并将前两个行为称为数据生产,提出数据生产理论。数据生产理论首先应区分数据生产和数据分析,原始数据的生产是建立在分析原材料提供者基础之上,应承认其价值并配置适当权利,以满足各种分析目的的数据集的生产。同时,数据生产还应区别数据来源,来源于个人的数据并不一定是个人生产的,只有个人在提供或创制了数据时才是数据的生产者。因此,数据生产理论是在将数据视为一种资源的情形下为数据上权利配置提供理论支撑,通过配置相应权利,构筑从原始数据生产者到数据集生产者,再到数据分析者的数据利用秩序。     

Lebanon: From cataclysm to opportunity—Crisis management lessons for MNCs in the tourism sector of the Middle East

Lebanon is a complex country of extraordinary promise; often thrust into crisis, including recent military assaults, terrorist attacks and bombings. The authors share findings from a longitudinal field-study of the evolving political and business climate of Lebanon, emphasizing a particular MNC that is thriving amidst social, ideological and political conflicts. A synthesis of primary and secondary data revealed the InterContinental Phoenicia hotel as a model institution in the face of extreme crisis. Key managerial insights that can be helpful to investors, MNCs and managers in the Middle East and other places subjected to similarly extreme conditions are shared.     

基于人类学视角对“旅游体验”的新思考

“体验经济”概念提出后,很快成为全球热点。受其影响,我国旅游学术界和业界也开始了对“旅游体验”的关注。但由于长期受“经济产业”思路的局限,我国的“旅游体验”研究还缺乏系统性和较深层次的思考。旅游作为人类社会的一种精神文化活动,从本质上决定了文化因素是“旅游体验”成败的关键,而文化往往是通过一些符号或物质载体体现出来的,这就涉及到“真实性”的问题。因此。“旅游体验”问题还应结合人类学相关理论从“文化真实”及“主客关系”等方面进行深入分析。“旅游体验”的研究还需把握真实性、社区参与及文化涵化三个重要概念。同时,旅游体验的“虚拟真实性”应作为一个全新的概念被提出和界定。     

《旅游法规》教学方法探析

旅游法规课程对中职导游专业的学生有较大的学习难度,往往成为学生通过导游人员资格考试的"拦路虎"。本文探究了几种行之有效的教学方法:案例教学法、背诵教学法、理论联系实际教学法,以提高学生的学习兴趣。     

基于移动GIS的成都旅游信息查询系统的设计与实现

文章通过对成都市旅游相关问题进行分析,结合windows mobile操作系统、采用Arcgis Server Mobile二次开发模块作为嵌入式GIS二次开发平台,详细阐述了系统模块的功能组成、关键技术及其实现方法,为成都市"旅游经济特区"的建立提供了实践基础。