21世纪的中国与老龄化:研究与实践的挑战

在21世纪,中国的不断崛起与人口的快速老龄化问题均备受世人瞩目。通过对原始案例的分析和有关文献的回顾,反思中国老龄化问题的研究意义,提出诸如烟草的使用、研究的空白和社会干预的缺失等重要议题,以展示研究者、从业人员以及决策者所面临的潜在挑战与机遇。从社会医学、行为健康、心理卫生、压力、社会支持网络、社区教育、社会福利以及公共政策等交叉学科视角,对这些问题及其解决措施进行了分析和探讨,为专家提出可能有用的建议,并指导有研究兴趣的学生从事相关领域的研究。     

Generation Y: An Agenda for Future Visitor Attraction Research

This study provides a comprehensive secondary‐based synthesis of previous studies on the profile and patterns of consumption of Generation Y, their consumption experiences and the role of information communication technologies and social media in determining their emerging patterns of behaviour at visitor attractions. The paper concludes by advancing a management‐oriented attraction research framework specific to Generation Y with a set of research propositions proposed to stimulate further research and management action on this specific and highly influential generational cohort. Copyright © 2013 John Wiley & Sons, Ltd.     

Service Quality Perception and Satisfaction: Buying Behaviour Prediction in an Australian Festivalscape

The study was conducted on 358 attendees at a major wine festival in Australia. A positive relationship between quality perception and overall satisfaction constructs exists. New insight to festivalscape knowledge is provided through the first‐time and repeat visitor dynamic as predictor of actual buying behaviour. Higher percentage of repeat visitors correlates with higher likelihood of (wine) buying. Overall satisfaction is a stronger predictor of buying behaviour than any individual service quality dimension and of these quality dimensions overall. Repeat visitors, 35 years and older, are the highest yielding visitor group from a financial viewpoint. First‐time visitors are more short‐term oriented in their planning when making the final decision to attend the event. Copyright © 2012 John Wiley & Sons, Ltd.     

长短期视角下的收入分配公平:理论创新与政策建议——基于政治经济学的考察

收入分配本质上是生产条件分配,而生产条件分配必须考虑到劳动力价值以及非劳动要素价值问题。本文基于马克思主义政治经济学,分析了收入分配不公的形成机制,提出分配不公关键在于劳动力与要素所有者权力不公和劳动力价值形成权利不公两方面,并分别从短期和长期视角进一步论述政府的相机选择——短期内收入分配改革需要着力于再分配政策以改善代内公平,而长期来看应按照渐进式路径推进制度改革,根本上改善收入初次分配不公格局。     

21世纪的中国与老龄化:研究与实践的挑战

在21世纪,中国的不断崛起与人口的快速老龄化问题均备受世人瞩目。通过对原始案例的分析和有关文献的回顾,反思中国老龄化问题的研究意义,提出诸如烟草的使用、研究的空白和社会干预的缺失等重要议题,以展示研究者、从业人员以及决策者所面临的潜在挑战与机遇。从社会医学、行为健康、心理卫生、压力、社会支持网络、社区教育、社会福利以及公共政策等交叉学科视角,对这些问题及其解决措施进行了分析和探讨,为专家提出可能有用的建议,并指导有研究兴趣的学生从事相关领域的研究。     

景区游客中心人性化要素解析

在回顾发展现状、相关研究,分析中国部分景区游客中心特色和问题的基础上,采取比较分析和归纳研究方法,结合《旅游景区质量等级评定与划分》国家标准,对游客中心人性化内涵进行了解析。研究表明：1）在理论研究和实践方面,游客中心人性化内涵和相关要素较少受到关注。2）游客中心人性化要素包括功能要素、布局要素、服务要素和形象要素4方面。3）通过上述4要素,游客中心实现对游客认知、集散和游览的引导与调控,体现服务效用和特色,增强景区文化认同、激发游览兴趣。4）通过4要素的有机结合,游客中心达到满足、引导游客需求,提高体验满意度的总体要求。针对游客中心发展存在的弊端,提出了相应的对策和建议。     

Managing revenue in Scottish visitor attractions

Revenue management is often identified as a potentially valuable tool for addressing some of the challenges currently facing visitor attractions. This article sets out to investigate the adoption of revenue-management practices by Scottish paid-entry attractions and examines how this usage has changed over the period 1999–2009. It begins with a review of the literature published over that decade and then outlines the research methods used to gather the data used in the study. Key findings indicate that while there is significant potential for Scottish visitor attractions to employ revenue-management practices, their current use is limited both in terms of scope and sophistication. Greater adoption of revenue-management practices, such as price differentiation and the management of revenue information, is evident across the sector. However, attractions charging higher admission prices and with greater levels of turnover tend to be those adopting the more advanced revenue-management practices. The range of revenue-generation streams employed by Scottish attractions has widened over the decade, as has the range of pricing mechanisms employed. The findings indicate the value of longitudinal research and indicate the need for further work in this area.     

Exploring the relationship between visitor attractions and events: definitions and management factors

The growing definitional debate on the terms ‘visitor attractions’ and ‘events’ highlights the need to compare their key determinants and management factors. The article elaborates on this definitional debate, by exploring existing definitions and developing an illustration of a continuum between visitor attractions and events. This is followed by a comparison of the management factors and key criteria in the effective management of visitor attractions and events. The findings indicate that while there are many similarities between the sectors, aspects such as spatio-temporality and levels of integration with the visitor attraction nucleus are identified as factors that differentiate them. In conclusion, the article determines that events should be examined separately from the visitor attraction sector due to their differing perspectives, measures, and management needs.     

An Institutional Perspective to Finance and Development as an Alternative to Financial Liberalisation

This paper argues that financial liberalisation as practiced recently worldwide engenders widespread financial crises precisely because of the weak foundations of its theoretical framework and poor empirical performance. Financial liberalisation is critically evaluated on both theoretical and empirical grounds, which suggests that an alternative is vitally necessary. Based on institutional theory,a new approach is proposed the focus of which is on ways to affect financial and banking transformation that is more consistent with economic development. We demonstrate how this theoretical approach can be applied in the real world, and indeed how the theoretical propositions we put forward in this contribution, very different from those of financial liberalisation, produce a more developmentally oriented set of policies for the countries that are prepared to pursue them.     

Ethics and the Auditing Culture: Rethinking the Foundation of Accounting and Auditing

Although the foundation of financial accounting and auditing has traditionally been based upon a rule-based framework, the concept of a principle-based approach has been periodically advocated since being incorporated into the AICPA Code of Conduct in 1989. Recent high profile events indicate that the accountants and auditors involved have followed rule-based ethical perspectives and have failed to protect investors and stakeholders – resulting in a wave of scandals and charges of unethical conduct. In this paper we describe how the rule-based traditions of auditing became a convenient vehicle that perpetuated the unethical conduct of firms such as Enron and Arthur Andersen. We present a model of ten ethical perspectives and briefly describe how these ten ethical perspectives impact rule-based and principle-based ethical conduct for accountants and auditors. We conclude by identifying six specific suggestions that the accounting and auditing profession should consider to restore public trust and to improve the ethical conduct of accountants and auditors.