HOW CAN PUBLIC SPENDING HELP YOU GROW? AN EMPIRICAL ANALYSIS FOR DEVELOPING COUNTRIES

Although many studies indicate that both the level and composition of public spending are significant for economic growth, the results in the empirical literature are mixed. This paper suggests that the country sample selection and expenditure classification are important in explaining these conflicting results. The empirical analysis shows that the link between growth and public spending, especially its core component, is strong only for countries with macroeconomic stability and fast GDP per capita growth dynamics, which are also capable of using public funds for productive purposes.     

“融媒体”时代保险业广告预算管理问题探讨

数字技术的发展所带来的媒体形势的变化对保险业的广告预算管理模式形成了较大的冲击.本文分析了保险业广告预算管理的现状,以及在“融媒体”时代背景下保险业广告预算管理所存在的问题,并结合保险业特点及媒体传播环境的变化,预测了保险业广告预算管理的未来发展趋势.     

预算公开与廉洁政府关系的实证研究——基于OBI与CPI的相关性检测

预算公开与廉洁政府建设是学术界关注的热门话题,两者之间的关系更是其中的重点。2006、2008、2010与2012四个年度共同涉及的44个国家的预算公开指数与清廉指数的相关性检测表明,预算公开指数与清廉指数之间呈正相关关系,且基本属于高度相关,部分国家数据的不对称只是虚假背离。高度契合与虚假背离的背后起决定性作用的是成熟的民主政治,因此,预算公开推动廉洁政府建设需要以成熟的民主政治为前提和基石。     

The influence of trust perceptions on German tourists’ intention to book a sustainable hotel: a new approach to analysing marketing information

ABSTRACT

This study examined the relationship between German tourists’ trust perceptions and their intention to book a sustainable hotel, pioneering a new quantitative approach to sustainable tourism marketing. Data came from 300 respondents who participated in an online survey. Respondents were given a digital brochure to read containing information about a “fictitious” three-star beach hotel in Portugal, before completing a questionnaire that measured inter alia their intention to book this sustainable hotel. Both individual “general trust” (perception of others’ trustworthiness) and “specific trust” towards the fictitious hotel in the brochure were measured. The survey also evaluated respondents’ perceptions about the usefulness of the information in the brochure. Multiple regression analysis of the data indicated that general trust, trusting the hotel and perceived usefulness of the brochure were positively and significantly related to booking intentions. An interaction between general trust and perceived usefulness was also observed. This means that the higher the perception rate about the brochure's usefulness, the higher general trust was for booking intentions and vice versa. The practical implications of the results suggest that tourists could be motivated to book a hotel if its sustainability attributes and amenities were communicated in a trust inspiring way in marketing material.     

酒店行业协会的运行机制及其变迁——以广州地区酒店行业协会为例

行业协会在酒店业发展进程中发挥越来越大的作用,但在国内现行条件下,行业协会发展面临多重困难。文章以广州地区酒店行业协会为案例,采用实地调查和深度访谈的方法,讨论行业协会的运行机制及其变迁。研究认为,第一,"政会不分"是目前行业协会管理的主要问题,政府应创新行业协会管理机制,加快"政会分开"的进程,推进部分行业职能向协会转移;第二,酒店行业协会应大胆创新,依据地区、行业发展环境动态调整组织架构,丰富协会职能发挥,以此达到激活协会运行机制的目标。基于此,酒店行业协会可以更好地为会员酒店服务,提升行业专业化管理水平。     

Does personal background influence a finance minister to cook the books? An investigation of creative accounting in Swiss cantons

This article aims to identify the factors influencing the use of creative accounting in the public sector. Its distinctive feature is that it sheds light on creative accounting when used, not to hide public deficits, but to conceal surpluses. It especially explores the impact of the finance minister’s (FM)’s background on the phenomenon. We take advantage of the quasi-experimental settings of the Swiss cantons in which the financial management act sets out the possibility of implementing certain accounting gimmicks, including mainly additional ‘depreciation’ charges. These charges, which are depreciations in name only, enable the FM to artificially inflate expenses, thus increasing the deficit or reducing the surplus. Our panel data set of the 26 cantons over the period 1980–2012 includes a new data set of creative accounting and of 116 cantonal FMs. Our results indicate that the FMs cook the books irrespective of their personal or ideological background with the exception that trained economists tend to apply creative accounting more. Additionally, stringent fiscal rules urge FMs towards more surplus-hiding accounting.     

How should Engel's law be formulated?

Engel's law expresses a “negative stochastic association” of income and the proportion of income that is spent on food. However, there are many quite different notions of “negative stochastic association” and consequently there are different ways of defining Engel's law. We relate these different concepts to Engel's original statistical analysis and show that one must give credit to Engel for the first non-parametric statistical analysis of budget-data.     

北京市五星级酒店食品安全现状分析

本文以五星级酒店为研究对象,分析五星级酒店存在的食品安全问题,并针对这些问题提出解决对策,以期保证酒店餐饮食品安全,提高五星级酒店服务质量。     

中小企业全面预算管理存在的问题与对策

在经济全球化的背景下,大部分企业都面临着巨大的竞争压力,尤其对于中小企业来说,在复杂环境下保持稳定发展更是一种挑战。构建全面预算管理体系是企业提升市场竞争力的重要手段,虽然预算管理流程通常只分为预算编制、预算执行控制、预算考核三大环节,但我国中小企业的全面预算管理还存在诸多问题。论文据此进行分析并提出解决对策。     

New development: Fiscal reform in South Korea: looking back and moving forward

ABSTRACT

At first glance, it seems that South Korea’s three fiscal systems (mid-term expenditure framework, top-down budgeting, and performance management) function well. However, each fiscal system operates separately and they are inefficient because they follow past practices. This article explains what the problems are and how to overcome them.