从我国外部经济失衡看加工贸易发展战略的调整

入世以来,我国加工贸易取得了长足的发展,与此同时,我国外部经济失衡愈来愈严重．这两者之间应该存在某种关联。本文通过分析认为,外国直接投资主导了我国的加工贸易,我国加工贸易的发展进一步强化了外商投资于该领域,直接导致经常项目和资本项目的双顺差和外汇储备规模的不断扩大。我国外部经济失衡,给我国加工贸易发展战略的调整提供了一个现实、有益的视角。     

The effectiveness of tryvertising in hotels

Advertising has been a common practice to promote products and services in the tourism and hospitality industry. Although ample research has investigated customers’ perceptions of and reactions to advertising visuals, direct experience advertising strategies, such as tryvertising have been ignored. As an emerging direct experience approach, tryvertising has been increasingly used in tourism and hospitality businesses especially in hotels. This study explores the effectiveness of tryvertising practices on customer purchase behaviors in hotel settings. Two real data sets that combine 6858 records of customers’ hotel stays and guestroom products purchase transactions were obtained from a hotel management company that uses tryvertising strategies in China. The results from a Heckit model analysis determine the potential factors that affect hotel guests’ likelihood to buy and the amount of money spent on products promoted through tryvertising. This study fills this void in the current literature that focuses on traditional mass advertisements and behavioral intentions rather than actual purchase behaviors. It contributes to the literature with empirical evidence of the impact of tryvertising strategies on consumer behaviors in a hotel context. Managerial implications are suggested for practitioners to customize their tryvertising strategies.     

The impacts of the tourism sector on the eco-efficiency of the Latin American and Caribbean countries

The impacts of the tourism sector on the overall eco-efficiency of 22 Latin America and Caribbean countries from 1995 to 2016 were examined. A Data Envelopment Analysis was used to calculate the overall eco-efficiency of each country (considering the CO₂ emissions as the input and the GDP as the output). Posteriorly, a Panel Autoregressive Distributed Lag model was applied to analyse the impacts of tourism arrivals, tourism capital investment, and direct tourism contribution to employment on eco-efficiency. The results indicated that tourism arrivals decrease these countries eco-efficiency, both in the short- and long-run. Contrariwise, tourism capital investment and direct tourism contribution to employment seem to promote eco-efficiency in the long-run. These findings recommend that policymakers should respect these destinations carrying capacity and, simultaneously, encourage investments in sustainable tourism projects and productive employment to all.     

Women in sales in developing countries: The value of technology for social impact

Technology is an engine for growth with great potential to transform women’s self-efficacy and social capital. This article focuses on women in sales and sheds light on the intersection of technology, self-efficacy, and social capital in developing countries. The use of technology allows women to transform their social and economic lives by changing and reshaping processes that enable opportunities for growth and development—ultimately offering a bridge to close the many gaps in human socioeconomic development in developing countries. To this end, we offer several recommendations for saleswomen and organizations to expand their application of technological capabilities for product orders, market messaging, and training.     

汇率波动对外商直接投资的影响 ——基于知识资本模型从产业角度的实证检验

本文运用知识资本模型分别从国别和产业的角度对汇率波动与国际直接投资(FDI)进行实证检验。该模型考虑到资源禀赋对FDI的影响,并将FDI细分为垂直型和水平型;同时,为了使计量更加精确,本文还将模型中汇率的波动分解为一价定律失效导致的波动和不可解释的原因导致的波动;最后,本文还检验了美元盯住制对FDI的影响。结果发现,东道国货币贬值是否有利于吸引FDI取决于该国FDI是以水平型还是垂直型为主,同时,美元盯住制对FDI没有促进作用。     

欧共体法院判例对成员国个人所得税扣除制度的推进

《欧共体条约》中没有对直接税的具体规定,欧共体①立法机关也没有对直接税进行立法。但是,欧共体法院②通过案例判决,间接地发展了个人所得税的扣除制度,明确了相关的税收处理办法:应退还临时居民纳税人超额缴纳的工薪所得税;对非居民应按扣除商业费用后的净所得征税;"狭隘"归集抵免制因阻碍成员国间的资本自由流动而被废止。     

中国间接税与直接税的比例关系研究—— IMF政府财政数据支持的解释

利用国际货币基金组织提供的政府财政数据,将世界各国(地区)的税制结构分成六种类型,并对中国间接税比重进行横向比较。结果发现：当前我国基本属于“间接税为主”的税制模式,尽管中国间接税比重在可控范围内,但是已经高于世界经验水平。如果税制结构得不到改善,将逐渐偏离世界发展一般经验规律。在分析影响间接税规模的影响因素基础之上,提出构建与本国经济发展相适应、与宏观经济目标一致的“双主体”税制结构;逐步降低间接税比重、提高直接税比重;提高税收征管水平等政策建议。     

青岛市粮食直接补贴政策效果研究

粮食生产是一种特殊的经济生产,对于一个国家具有基础性意义,因而各国都对其给予各种保护,其中一项重要的措施就是粮食补贴政策。我国也于2004年开始在全国范围内实施粮食直补政策,并取得了很大成绩,但在这一政策实施过程中也存在着一些问题。青岛市是国家重要的粮食储备基地,本文通过对青岛市的粮食直补政策的实施情况进行模型分析,得出其实施效果,并就此过程中发现的问题提出改进对策。     

Value orientations and heritage tourism management at Petra Archaeological Park,Jordan

Involving different stakeholders, including tourists, in managing tourism and understanding their value orientations are key concepts to achieve sustainability of heritage tourism. However, tourists have been mostly ignored in managing heritage attractions. Given the importance of values in heritage tourism management, and the different tourists' preferences toward management actions, this article aims to explore the value orientations of different types of tourists at Petra Archaeological Park, and how these values influence their management actions preferences. Majority of the tourists were preservation value oriented, and they preferred direct management actions rather than indirect actions. Results indicated that whenever the level of the importance of heritage tourism increases in tourists' trip motivations, tourists tend to be more preservation value oriented and support direct management actions.     

中国对中亚国家直接投资现状及问题剖析

加快中国对中亚国家直接投资的规模和水平，是实现中国能源战略，保持中国经济可持续发展的战略需要。本文在分析中国对中亚国家直接投资现状的基础上，阐述了存在的问题，并从中国和中亚两个层面比较深入地剖析了其中的原因。