洞庭湖观鸟旅游发展现状及对策

观鸟旅游是生态旅游重要的表现形式。其经济、社会、环境效益得到了国际国内学术界的关注,洞庭湖丰富的鸟类资源是开展观鸟旅游的良好基础。文章详细分析了洞庭湖观鸟旅游资源及发展现状和面临的主要问题,并提出了相应的发展策略。     

基于会计环境特征的会计准则制定导向选择

近年来,我国的会计准则建设取得了巨大成就,以2006年颁布的新的企业会计准则为标志,我国的会计准则已初步与国际会计接轨。新会计准则执行一年来,其效果受到理论与实务界的普遍关注,又一次兴起了对会计准则的制定导向的讨论,它既是一个理论问题又是一个实践问题,如何选择合理的会计准则导向,不仅关系到会计准则的质量,而且直接关系到会计准则的推广应用。笔者在对我国会计环境特征进行实际调查的基础上,提出了选择会计准则制定导向,必须充分考虑我国的会计环境特征,进而提出了应采用规则导向基础上的原则导向的观点。     

商品包装应对绿色壁垒的对策研究

本文分析了典型的绿色包装制度--欧盟"94/62/EO关于包装和包装废弃物处理的欧洲议会和理事会指令"的构成、基本要求、主要内容和达到目标;分析了绿色包装制度对包装的"绿色"要求;并据此提出了我国包装应对绿色壁垒的对策.     

快乐经济学对旅游业的启示

经济学越来越重视对快乐的研究,并已取得了许多有益的理论和技术成果。快乐经济学强调快乐是人类行为的终极目的,在财富达到一定水平后就不会带来快乐的同比增加,而其他因素如生态环境、亲情、社会和谐等变得更重要。本文围绕"幸福悖论"、快乐测量理论与方法、"东亚快乐鸿沟"等理论观点论述快乐经济学对旅游业的重要启示。     

基于铁路棚车内超长包装的装卸技术研究

基于铁路棚车内超长包装存在装卸困难的现状,提出一种可以在狭小空间内,完成超长包装装卸搬运的机械设备,该设备解决了部队长期存在的物资供应保障的瓶颈问题,并为其它领域提供了解决此类问题的有效途径。     

浅析旅游业中的“零、负团费”现象

旅游"零、负团费"现象是现代旅游经济快速发展的特殊产物,极大地危害了旅行社及其工作人员、游客以及旅游目的地的利益,文章针对这些问题,从各个利益相关者的角度提出了相应的对策和建议。     

Niche tourism attributes scale: a case of storm chasing

In spite of the rapid and large growth of niche tourism, and the proliferation of tour operators catering to such markets, limited information is available on the measurement of tour operator attributes that are critical to maximise the experience and needs of their tourists. Thus, a study was conducted to comprehensively evaluate different operational attributes of small storm-chasing tour operators. Findings reveal high internal reliability and utility for this niche market; additional testing is suggested to evaluate such scale among other small niche tourism operators.     

湿地生态旅游与生态环境和谐共生发展对策研究

作为地球上三大生态系统之一的“湿地”（wetland）,是人类最重要的生存环境之一和陆地生态系统中最具经济价值的生态系统。湿地经济价值的表现和实现形式多种多样,其中发展生态旅游是湿地经济价值的重要实现形式之一。文章主要运用共生理论,探讨湿地生态旅游发展和生态环境之间的共生互动关系,指出湿地生态旅游与生态环境良性互动、向对称性互惠共生方向进化,是实现和谐发展、可持续发展的关键,并在此基础上提出相应的对策建议。     

Models of crisis management: an evaluation of their value for strategic planning in the international travel industry

Tourism is particularly prone to external shocks, which by their nature are unpredictable and need to be addressed through effective crisis management processes. The paper reviews the literature relating to crisis management in tourism and identifies and briefly critiques several models that have been developed to help managers in their strategic planning for such contingencies. The terrorist attacks of ‘9/11’ are used as an exemplar of the type of external shock that can lead to crisis if travel industry managers fail to take immediate and decisive action. This paper discusses the reactions of leading UK based tour operators to the terrorist attacks and a case study is presented to examine the reaction of a particular company to ‘9/11’ and to review the ‘turnaround’ strategies used. The crisis management process model is compared and contrasted with the steps actually undertaken at the company. It is evident that there are wider lessons for the travel industry including the need to: integrate crisis management with strategic planning processes, prepare detailed contingency plans, define decisional roles and responsibilities, and to retain a degree of flexibility. Copyright © 2005 John Wiley & Sons, Ltd.     

对旅游业回扣现象的反思

回扣现象伴随中国旅游业的发展已近20年。随着旅游者消费权益意识的日益加强和中国加入WTO组织 ,回扣现象能否继续存在值得深思。本文通过界定回扣的概念 ,分析回扣的来源与归属 ,回扣目前的消极影响和其背后的合理因素 ,给出解决回扣问题的几点建议 ,最后指出解决回扣问题是中国旅游业深入发展的出路。