Attractiveness of cultural activities in European cities: A latent class approach

Cultural tourism behaviour and destination preference was analysed for 19 European capital cities, utilising the level of participation in cultural activities (participation) and the level of enjoyment of those cultural activities (attractiveness). A latent class model with three classes described the association in the data satisfactorily. Class 1 was labeled “low participation and high attractiveness”, Class 2 was labeled “high participation and high attractiveness”, and Class 3 was labeled “high participation and low attractiveness”. The Class 2 respondents with high participation and attractiveness had the highest cultural capital, and could be considered ‘specific cultural tourists’, whereas the Class 3 respondents could be considered ‘general cultural tourists’. Class 1 respondents, with relatively infrequent participation but high enjoyment, are potentially most interesting in marketing terms.     

房地产企业经理人激励机制选择——基于需求层次理论的分析

随着我国工业化和城市化步伐的不断加快,房地产业已成为我国国民经济的主要支柱行业之一。房地产业的特殊性决定了房地产企业经营中对经营者具有强烈的依赖性。本文综述了经理人激励的相关理论和管理理论的主要理论,调查了房地产业企业经理人现有激励状况与激励偏好,并就房地产业企业经理人激励现状和改进做出分析。依据基于马斯洛的需要层次理论的分析,本研究认为,采取“经理人持股”方式,结合其他激励方式,可以有效的满足经理人的主要需求,有利于企业核心竞争力的培育和发展。     

现代奥运保险运营机制及我国保险业发展对策研究

采用文献资料研究法、归纳推理研究法、逻辑分析研究法等研究方法,对现代奥运会保险运营机制进行研究,对我国体育保险的现状进行系统分析,指出我国保险业参与2008年奥运会面临的主要问题以及应对奥运保险挑战的策略。希望通过本研究能够为中国体育保险业争夺北京奥运会保险市场提供一定的理论借鉴和帮助。     

论我国城市规划管理机制的问题与创新

要提高城市规划管理的效率和质量,须对现有的规划管理机制进行创新。本文在论述了我国城市规划管理机制现状的基础上,指出城市规划管理机制创新可从四个方面入手：建立科学化与民主化的决策机制、公开化与远东化的政府机制、法制化与完善化的监督机制、专业化与社会化的咨询机制。     

浅议高校实施教育、制度、监督并重的惩治和预防腐败体系的具体方略

高校如何建立健全并实施教育、制度、监督并重的惩治和预防腐败工作体系,是一项关系到高校党风廉政建设和反腐败能否持之以恒进行下去的重大政治任务。就高校的工作实际,具体阐述了贯彻落实《实施纲要》的具体方略,对高校反腐倡廉工作的深入开展有一定指导价值。     

Setting priorities in farm animal conservation choices--expert opinion and revealed policy preferences

We consider the choice of farm animal breeds for conservationprogrammes. An expert survey among breed societies and scientistsand the analysis of past decisions in EU member countries toenter breeds into conservation programmes show differences inthe valuation of breed characteristics. Whereas both sets ofactors value diversity aspects as well as cultural and economicaspects of breed conservation, policy makers, in comparisonwith experts, seem to be less concerned about true extinctionrisk. The results suggest broadening the discussion about theconservation of animal genetic resources to aspects preservingsocietal and cultural resources.     

Corporate Social Reporting in the European Context and Human Resource Disclosures: An Analysis of Finnish Companies

This paper explores by means of content analysis the extent to which the Finnish biggest companies have adapted socially responsible reporting practices. The research focuses on Human Resource (HR) reporting and covers corporate annual reports. The criteria has been set on the basis of the analysis of the documents published at the European level in the context of corporate social responsibility (CSR), paying special attention to the European Council appeal on CSR in March 2000. As CSR is a relatively new concept in Finland, the paper also contributes to the discussion on interface between HR reporting (especially as based on measurements such as Human Resource Accounting and Intellectual Capital schools) and corporate social reporting practices. The results of the content analysis indicate that social reporting practices are still at an early stage of development in Finland. The most reported theme was ‘training and staff development’. A positive sign was that the majority also disclosed themes ‘participation and staff involvement’ and ‘employee health and well-being’. Furthermore, nearly one-third made references to their work atmosphere or job satisfaction survey. However, disclosures lacked overall consistency and comparability with each other and especially quantitative indicators were disclosed by few. Further concern was lack of information related to the theme equal opportunities and going beyond a sheer disclosure of age or gender structure. The other issues rarely disclosed were those related to employee work–life balance and integration of disadvantaged groups in the labour markets.     

The role of buyer power in oligopoly models: An empirical study

This study investigates whether an industry's profitability and concentration are influenced by structural characteristics of the industries and final markets to which it sells. Very few similar studies have been made, and there is some dispute about their conclusions. This study discusses the methodological problems behind this dispute and the ways in which the specification and data used here avoid these problems. The results show that seller profitability rises with the extent to which buyers are dispersed across many industries, but that no other buyer characteristic exerts a significant influence on either the profitability or the concentration of the selling industry.     

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Turkey

Abstract

As it is not a member of the European Union, Turkey has not yet adopted EU accounting directives by law. Instead, Turkish standard setting authority adopted International Financial Reporting Standards for entities that have public accountability and has recently prepared the draft Turkish financial reporting standard for non-publicly accountable entities that are subject to independent audit: Framework for Local Financial Reporting. This national standard is influenced by European accounting directive 2013/34, international financial reporting practices and UK experience in addition to national accounting rules.     

论欧盟农业国内支持制度的演进及晚近发展趋势

欧盟农业国内支持法律制度的历史演进与“共同农业政策”(CAP)密切相关.为了适应WTO农业规则及欧盟农业发展的需要,CAP已历经多次改革,“促进农业发展、提升农产品竞争力”是其改革主线.CAP改革从“价格支持”到“与生产挂钩的直接支付”,再到“与生产脱钩的直接支付”,不过是从“黄箱”转到“蓝箱”再到“绿箱”的过程,是支持方式的改变,高额国内支持并未“实质性削减”.CPA2020新一轮改革延续了历史惯性,继续向“农业、农村可持续发展”的“绿箱化”支持推进,并兼顾“可靠的粮食安全、平衡的区域发展”的政策目标,使得CAP结构更为合理,重点更为突出,效果更为明显.CAP演进与改革,对于我国优化农业补贴结构、启动亲环境型补贴项目、强化农业支持的规范化、法制化,具有重要现实意义.