职业年金制度风险及其整体性治理

在风险社会背景下,职业年金制度面临多重风险。基于风险的多样性与复杂性,应推进职业年金制度的整体性治理。整体性治理要求充分考虑职业年金受益人的权益,整合各类资源与机制,加强相关主体的协调与合作,防范职业年金制度风险。我国职业年金治理存在治理结构不科学、基金管理与投资体制不完善、风险控制机制建设不足、大数据和信息化手段运用不到位等诸多问题,增加了整体性治理的复杂性。对此,本文提出职业年金整体性治理的对策:加强法制建设与制度设计,完善治理结构,加强信息披露,建立监管体系、惩戒机制和风险防控机制,充分发挥大数据在职业年金治理中的作用。     

The price of going green: the role of greenness in green bond markets

In this paper, we empirically investigate how greenness information is priced in the green bond market. Our comparison of liquidity-adjusted yield premiums of green bonds versus synthetic conventional bonds indicates that, on average, there is no robust and significant yield premium or discount on green bonds. However, green bonds certified by an external reviewer enjoy a discount of about 6 bps. Furthermore, green bonds that obtain a Climate Bonds Initiative certificate show a discount of around 15 bps. The findings suggest that a universally accepted greenness measure can benefit the development of the green bond market.     

Management accounting,performance measurement and strategy in English local authorities

This paper analyses the results of an extensive survey of UK local government which explored the relationship between strategy, management accounting practices (MAPs), and performance measurement techniques (PMTs). The research investigated a resource-based view of strategic capabilities and Porter’s strategic typologies. PMTs and MAPs were shown to be associated with strategic capabilities. Strategic typologies, however, were found to be only weakly associated with the use of PMTs and MAPs.     

关于铁路多元经营发展的思考

铁路多元经营是和谐铁路建设的重要组成部分。推进铁路多元经营发展是一项长期艰巨的战略任务,多经企业应抓住机遇,进一步解放思想、转变观念、开拓创新,实现＂做优产业,做强企业,创岗创效,促进发展＂的总体目标。     

Urban heritage and cultural tourism development: a case study of Valletta’s role in Malta’s tourism

ABSTRACT

Despite significant potential for cultural tourism, the predominant form of tourism in Malta is sun and sea. This paper evaluates Malta’s potential for cultural tourism with a focus on Valletta, a fortified historic city that overlooks the Grand Harbour. Valletta’s rich urban heritage and historic narrative makes it ideal for the development of a more culture-oriented tourism. The paper explores how, over more than half a century of tourism activity in Malta, culture and heritage retained a secondary role. Since the mid-nineties, Malta’s tourism policy shifted with culture and heritage being given greater importance, even if the sun and sea tourism remained a priority. Public and private investment brought about changes in Valletta that made it more amenable to cultural activity and tourism. Although European Capital of Culture Valletta 2018 provides new opportunities for cultural tourism to Malta, it is unclear whether this will bring a lasting legacy for Malta’s tourism. This Valletta case study shows that, for destinations with an established form of tourism, the development of cultural tourism meets with difficulties, in spite the presence of a rich urban heritage.     

Human resources development and sustainability — the case of Indian tourism

The goal of sustainability oriented tourism development requires a number of human resources development (HRD) strategies aimed at the tourism industry personnel, host community and the tourists, and underpinned by concepts and practices of sustainability. Sustainability based ‘work culture’, ‘professional ethics’ and operational practices are basic to sustainability in tourism. Indian tourism, despite its immense potential, has seen tardy development, and shortcomings in the HRD domain have been one of the reasons for this below par performance. This paper suggests a comprehensive and strategic approach to HRD, catering to the training and education needs of Indian tourism at various levels for the major target groups. The paper also identifies the pressing issues confronting HRD in Indian tourism and potential strategies to address them within the context of sustainability. Copyright © 2000 John Wiley & Sons, Ltd.     

铁路占据现代物流主导地位的战略探讨

从现代物流的最新趋势及宏观环境出发,分析了铁路占据现代物流战略主导地位的必要性和可行性,并提出相应的战略举措,如发挥铁路的比较优势,用信息化带动物流发展的现代化,发展专业化的物流服务,采用市场差异化策略,以及全方位、系统化推进现代物流一体化进程等。     

Understanding tourists' itineraries in emerging rural tourism regions: the application of paper-based itinerary mapping methodology to a wine tourism region in Michigan

In recent years, many rural areas have turned to tourism as a way of reviving their communities. One challenge to such efforts is that community leaders in these areas often have limited experience with tourism and consequently lack the knowledge and resources to best facilitate sustainable tourism initiatives. Moreover, an influx of tourists to an area puts new demands on infrastructure. Information about tourists' itineraries can help communities to address new challenges that result from tourism, however using emerging technologies such as GPS and Internet-based map surveys can be expensive and require expertise many rural tourism planners do not have. Paper-based itinerary mapping methodology can be a cost effective way of providing local officials, tourism planners, and businesses with important information to inform decisions about how to invest limited resources. This study applies paper-based itinerary mapping to an emerging wine tourism area in a rural county in the US state of Michigan. Because it involves tourists travelling from place to place within a region, wine tourism is particularly well-suited for itinerary mapping. Results provide specific recommendations to local officials, tourism planners, and businesses. Moreover, the study offers an example to researchers interested in conducting studies that use paper-based itinerary mapping methodology.     

中国经济发展研究热点及演化的可视化分析

针对CNKI数据库中1998—2020年中国经济发展的2 775篇CSSCI期刊文献,运用科学计量学方法,系统梳理中国经济发展研究的合作特征和前沿热点,包括发文量统计、机构合作分布、作者合作特征、研究热点及演化分析。研究表明：①中国经济发展研究的发文量呈现“波动上升-下降-持续上升”的变化态势,形成了多个合作较紧密的高校和研究机构团体,中国社会科学院现已成为中国经济发展领域做出最大贡献的代表性研究机构。但作者合作呈现“小聚集、大分散”特征,亟须加快形成稳定的核心作者群体。②“中国经济发展”“区域经济”“经济增长”等关键词在共现网络中具有重要地位及影响力。“中国经济”“低碳经济”“中国”等关键词处于较核心地位。“高质量发展”“经济高质量发展”“区域经济发展”“循环经济”“发展模式”“实体经济”等关键词代表的研究主题成为新兴研究热点。③中国经济发展研究的演化脉络大体可概况为：1998—2009年,聚焦于国家与区域经济发展、循环经济、知识经济等研究主题;2009—2016年,聚焦于经济发展方式、经济发展模式、低碳经济、实体经济、海洋经济等研究主题;2016—2020年,聚焦于经济发展质量、新发展理念、生态环境等研究主题。     

改善我省民营科技企业发展环境中的政府责任

振兴东北,在继续改善民营科技企业发展硬件环境的同时,政府必须把工作重点转移到软环境的优化上来。改善我省民营科技企业发展环境中政府的责任应该是正确认识、舆论导向、鼓励创新、增强信用、转变职能、吸引人才和提升素质。