Public participation in defining landscape planning scenarios and landscape quality objectives (LQO): Landscape Guidelines for Galicia (NW Spain) case study

Since the adoption of the European Landscape Convention (ELC) in 2000, greater importance has been given to citizen participation in landscape policies and, specifically, in defining landscape quality objectives (LQO). Although the task of identifying and defining LQO is undertaken by professionals, the ELC provides for a compulsory public consultation. In most cases, no clear relationship between the results of public participation and the resulting definition of LQO and planning scenarios has been found. The objective of the present study is therefore to propose a methodology for designing landscape planning scenarios and defining LQO by the systematic, objective and quantified analysis of the results of a public participation process and taking advantage of the capacity of a Public Participation GIS (PPGIS) to capture public perception of landscape. The results of a picture-based survey and of the assessment of more than two thousand landscape scenes through the PPGIS allowed us to calculate indices of satisfaction and of the level of intervention required for each landscape type and area. From the values of these indices, four types of landscape planning scenarios were identified (protection, planning and management focused on protection and on planning), and the LQO for each landscape type and area were determined according to the resulting scenario. Application of the proposed methodology to the Landscape Guidelines for Galicia revealed information about the public perception of each landscape type and the preferred measures for landscape improvement involving protection, management and planning.     

Supplementary Services as a Differentiation Strategy

Abstract

Although some studies have been done on supplementary services in the service industry, very little has been explicitly done in the travel and tourism industry. This paper focuses on adding value to core services in the travel and tourism industry, which Lovelock (1996) referred to as “supplementary services.” Supplementary services can be used as differentiation points in a highly competitive industry such as tourism. Some researchers have developed models in an effort to demonstrate how supplementary services can enhance the core services. Shostack (1977) and Lovelock (1996) have developed models specifically designed for the service industry. This research is based on Lovelock's (1996) “Flower of Service” model, focussing on the “Hospitality: Taking Care of the Customer” cluster. This paper contends that supplementary services add value to core services, which gives firms competitive advantage over their competition. In the dynamic and challenging environment of the travel and tourism industry, operators need to differentiate themselves in order to be successful and continue to offer superior performance. One of the strategies to differentiate from the competition is to enhance the core services with supplementary services. A major Midwestern City was selected to test Lovelock's model. Two conventions held in mid-February were chosen for this study. Attendees of the first convention were provided specially trained greeters at selected key locations. The second convention that was held the following week did not have any greeters. Attendees of both the conventions were asked to complete a one page pre-tested questionnaire. They were to rate the host-city on several criteria including overall satisfaction, meeting their expectations, and satisfaction with the hospitality and non-hospitality services. Obtained findings suggest that attendees who were exposed to greeters rated the host-city more favorably in overall impression, and quality of hospitality services, and non-hospitality services, while the convention attendees that were not exposed rated the host-city less favorably. Based on the results from this study, firms in the travel and tourism industry, especially the convention centers, may want to consider providing their customers with supplementary services such as greeters as a differentiation strategy.     

国际税收协定与反避税

税收协定除对所得消除双重征税外,还有防止偷逃税(“财政逃避”)的重要目的。税收协定和反避税之间的关系十分紧密,反避税是税收协定的一个重要内容,是各国谈签协定的主旨之一。本文从反避税角度对协定中可能出现的协定滥用和避税问题进行了列举,并提出适时修订协定、完善国内法规、有效打击跨国偷逃税活动的建议。     

中国的涉外税法与国际惯例及WTO规则的冲突与协调

中国涉外税法与国际税收惯例及WTO的规则在经济全球化的进程中存在许多冲突,特别是在涉外所得税与关税方面,对于税收管辖权、税收优惠、防范国际避税、国际税收协定等方面的规定。分析涉外税法与国际税收惯例、WTO的一些规则及相互冲突等问题,并对中国涉外税法及适用进行相应的一些改革,这对于达到与国际税收惯例及WTO规则的协调很有必要。     

中国会展业发展面临的机遇和挑战

我国经济的持续快速发展和经济全球化趋势为我国会展业发展提供了难得的机遇。本文认为,目前我国会展业存在的主要问题,一是展览场馆建设缺乏长远规划与合理布局;二是会展的质量、水平和集约化程度不高;三是会展业规范化程度和管理水平亟待提高。发展我国会展业,一要因地制宜,科学规划,合理布局,走大城市和地方中心城市差异化发展之路;二要建立健全相关的法律、法规,加强管理,逐步由审批制向登记制过渡,走会展产业化之路;三要大力发展名牌与特色会展,创办国家品牌和地方品牌,走国际化、专业化、大型化、特色化之路;四要提高会展行业从业人员的素质,做好人才储备工作。     

中国企业境外投资税收保护制度存在的问题与对策

我国政府与外国政府签订的双边税收协定为中国企业走出去提供了法律制度层面的税收保护。但是,面对中国企业境外投资迅猛发展的态势,中国现行境外投资税收保护制度有效供给不足。因此,迫切需要增加中国企业境外投资税收保护的有效供给,完善境外投资税收保护制度。     

上海杨浦区会议旅游质量评价的实证研究

随着上海会议旅游的迅速发展,会议旅游产品成为上海市都市旅游产品的重要组成部分。文章以上海市杨浦区为例,从参会代表的角度出发,建立会议旅游质量评价的量表,找出参会代表评价会议旅游产品质量的主要因素,探索决定参会代表评价会议旅游产品质量的主要原因。     

惯例:一把打开企业“黑箱”的钥匙

企业"黑箱"问题的实质是企业理论对企业内部组织方式、生产性行为的解释力问题.新古典经济学和新制度经济学理论都没有打开企业的"黑箱".本文以演化的观点,通过对组织惯例的分析,回答了"黑葙"中关于企业成长和企业异质性的两个基本问题.进而通过对惯例与组织知识、能力、关系和契约之间的相互关系的深层剖析,揭示了惯例的双重性,即认为惯例既具有契约性又具有生产性,是沟通企业契约理论和知识能力理论的桥梁.从而指出了惯例在整合现有企业理论过程中的重要作用,强调了惯例研究对发展企业理论的意义.     

国内会展旅游研究进展

会展旅游在中国发展虽晚,但它拥有广阔的市场前景,从基础理论、研究分期、区域研究状况等方面对20年来国内会展旅游的研究文献进行了一次简略的综述,并对新世纪中国会展旅游的研究提出一些亟待解决的问题。     

试论《企业会计制度》的三大特点

《企业会计制度》的发布与实施,是我国企业会计核算的又一次重大改革,与旧的行业会计制度相比较,《企业会计制度》有许多突破和创新,归纳起来有三大特点：一是与我国现阶段的会计环境相适应：二是体现了会计的中国特色;三是实现了与国际会计惯例的充分协调。我们学习《企业会计制度》,必须把握这三大特点,才能全面地领会其精神实质,深刻地理解其内容,从而准确地贯彻执行。