玉米干法加工啤酒专用粉的工艺研究

我国每年生产4000多万吨啤酒，消耗300万吨以上大米作为糖化辅料，目前粮食安全已经成为世界性的难题。系统介绍了通过引进关键设备，用玉米干法加工生产啤酒专用玉米粉的工艺案例，并对采用该工艺生产过程中出现的问题进行了深入的研究，为科学利用玉米食品和提高其附加值开辟了一条新的途径。     

税收筹划的界定

随着我国经济的发展,现代企业为了使自身的经营收益最大化,在注重创造收入、降低成本的同时,也开始注意一些增收减支的新途径。合理纳税就是其中之一。对"纳税光荣"一词,其含义不再是以前的"纳税越多越光荣",而变为现在的"合理纳税最光荣"。本文从偷逃税、节税与避税的比较入手,对税收筹划的概念加以相对准确的界定。     

The impact of the meal situation on the consumption of ready meals

The context in which a meal is eaten is known to affect intake and choice of food. The purpose of this study was to investigate in what typical situations ready meals are consumed and if consumer demands vary according to different situations. With a market survey four typical ready meal eating situations were identified, and the respondent's ready meal consumption was shown to be affected by situational factors. In the different eating situations there were dissimilar reasons for consumption. Two ready meal eating situations were investigated in greater detail in order to establish what triggered the ready meal consumption in these situations. One of these meal situations proved to be convenience driven and the other time driven. A situation‐oriented approach is suggested for further ready meal product development.     

Tourism course proposal for a social science curriculum

As the economic and environmental impacts of mass tourism grow, it becomes vital that information concerning the industry is disseminated to as wide an audience as possible. Since many of the future opinion leaders attend university, one area where a balanced assessment of tourism is required is within the social science curriculums of universities. The purpose of this paper is to illustrate some issues and challenges involved with the introduction of a tourism course during this era of fiscal restraint and accountability. It is suggested that a new course proposal should include a comprehensive definition of tourism and its component parts; that it should consider its scholarly significance and operational feasibility within the university community; and that its place within and contribution to a specific discipline be demonstrated, since it is easier to innovate within the existing university structure.     

Developing an integrated approach for the strategic monitoring of regional spatial plans

Monitoring is a challenging and fundamental issue within planning processes, yet there is little understanding as to whether plans achieved their goals in guaranteeing sustainable development on a territorial level. Follow-up of spatial planning is rather difficult due to insufficient methodologies, deficiencies in plans’ contents and resource limitations. The main goal of this research is to develop and test a conceptual framework to support the development of effective indicator based regional spatial plans’ (RSPs) monitoring systems. The conceptual framework includes indicators with distinct purposes and has the following features: (i) it establishes links between RSPs, their strategic environmental assessment and monitoring indicators; (ii) it incorporates the contribution of other existing monitoring systems in the regions; and (iii) it defines specific indicator selection criteria. In order to inform the development of the conceptual framework we: (i) review international practice of RSP monitoring; (ii) analyse the features of current Portuguese RSPs; (iii) test the conceptual framework using the RSP and the regional sustainability indicator system of the Algarve region (Portugal) as a case study. Two types of indicators were developed - output/implementation and results/effects - for improving the identification of cause-effect relationships between RSP implementation and associated territorial effects; although this is a continuing challenge, given the strategic nature of RSPs. The usefulness of the conceptual framework was demonstrated in the definition of monitoring indicators for the Algarve's RSP, as well as in the integration of an existing regional sustainability monitoring system.     

Exploring the motivations to use online meal delivery platforms: Before and during quarantine

Online meal delivery platforms (OMDPs), like UberEats, have received more attention since quarantine was established to prevent the spread of COVID-19. The research into antecedents of satisfaction and continuous usage intention for OMDPs, in general, is under researched. The current study compared the antecedents of satisfaction before quarantine to the antecedents during quarantine through the lens of Expectation-Confirmation Theory. Through multiple regression analyses, the researchers found that before quarantine, sharing economy ethos, price-value, food quality, ease of use and confirmation of beliefs had a significant impact on satisfaction while during quarantine, food quality, service speed, ease of use, and confirmation of beliefs were significant. Practical and theoretical implications are discussed.     

Mainstreaming sustainable adaptation to climate change into municipal planning: An analysis from the Eastern Cape,South Africa

Municipalities are well positioned to support adaptation of vulnerable people to climate change; however, they seldom integrate climate change into their planning for social development. The building of adaptive capacity for sustainable adaptation requires that municipalities understand and mainstream climate change into their plans, and develop context-specific adaptation strategies that address existing social development issues. A desktop analysis was conducted to compare the planning landscape in six District Municipalities in the Eastern Cape, South Africa, focusing on Municipal Integrated Development Plans (IDPs). A scoring system was developed for comparing the IDPs of the municipalities, based on levels of context-specific information about climate change, mainstreaming of climate change with other development concerns, and vertical integration across district and local municipalities, amongst other themes. Overall, the mainstreaming of climate change in municipal IDPs in the Eastern Cape remains weak, and requires critical attention if sustainable adaptation is to be achieved.     

Tax and green transport plans: a survey of UK experience

The widespread adoption of Green Transport Plans (GTPs) by employers has become an important aim of the UK government transport policy as it tries to find ways of reducing transport demand. However, the tax treatment of employee benefits that form part of many GTPs has been identified by the government and others as a potential barrier to their adoption. Based on telephone interviews with employers and meetings with tax and transport experts, this paper confirms this perception. It also explains precisely how tax forms a barrier to GTP implementation, reviews the approaches taken to this problem in three other countries and makes outline proposals for reform and further research.     

Strategic orientations,incentive plan adoptions,and firm performance: evidence from electric utility firms

This study examines the performance implications of the fit between strategic orientations and incentive plan characteristics. Research hypotheses are based on a framework that draws upon managerial discretion and agency theories to identify the links between firm strategy, managerial motivation and control, managerial risk-bearing, and incentive plan characteristics. A pooled cross-sectional, time series research design is used to test hypotheses in a sample of 50 electric utility firms. Consistent with theory, results indicate that annual bonus plans that use cash incentives and accounting measures of performance lead to better performance among firms with Defender strategic orientations. In contrast, firms with Prospector strategic orientations realize performance benefits when they adopt stock-based incentive plans and use market measures to evaluate managerial performance. © 1997 John Wiley & Sons, Ltd.     

创新我国企业年金监管制度——基于对全球金融危机的反思

在金融混业经营背景下,如何创新我国企业年金监管的制度安排,以便加强对企业年金委托—代理链条上的风险点的监管,克服市场失灵,防止出现多米诺骨牌效应,降低国家社会保障的系统风险?笔者利用制度经济学等理论分析了我国企业年金监管制度,在反思美国金融混业背景下的企业年金监管制度的基础上,从制度框架和监管机制两个方面提出创新中国企业年金监管制度安排的对策建议。