Tourism Demonstration and Value Change

This paper studies the empirical views and opinions of local residents towards the socio‐cultural effects of tourism and both queries and extends theory related to the demonstration effect and within that perceived change in values. The research is applied to Pattaya, Thailand, a destination that has been subject to foreign tourist contact over a 50‐year period. Changes are specifically related to ‘foreign’ tourists rather than domestic tourists. The tourism demonstration concept is made operational through qualitative in‐depth interviews with a spectrum of local residents. Contrary to previous assumptions, tourism demonstration is muted in its effect on value change. This has implications for management and destination development. Copyright © 2013 John Wiley & Sons, Ltd.     

Calculation in kind and marketless socialism: On Otto Neurath's utopian economics

Abstract

Otto Neurath is notorious amongst economists for his plans for a socialist economy with calculation in kind in place of a market. This paper considers the common criticism of “utopianism” from an immanent point of view. To do so, it will first be established in what Neurath recognized a negative sense of utopianism that was opposed to his own self-confessed “scientific utopianism”. Then it will be considered in what respect, if any, Neurath's stance in the socialist calculation debate can be shown to be objectionably utopian in this sense by the counter-arguments put forward by Ludwig von Mises.     

中苏论战之于国际共运的价值新论

中苏论战是国际共产主义运动中的重大历史事件.传统观点认为,中苏论战导致了国际共产主义运动中的思想混乱和统一社会主义阵营的解体.然而却忽视了中苏论战对于国际共产主义运动所做出的重大贡献,那就是它打破了国际共产主义运动传统模式,促进了对社会主义模式多样化的探索,推动了各国党独立自主潮流的发展,最终开创了国际共产主义运动的新局面.     

遗产税需要定盘星

大量怪现象的存在,使遗产税成为谜,更使其复杂、不公、低效,令人难以理解;这些怪现象产生的根源,就在于忽视了遗产税不同的发展阶段,将功能不同、制度殊异的古今遗产税在观念上混为一谈,在制度上混为一体;而消除这一根源,必须明确当代遗产税的定盘星。遗产税的定盘星是遗产税最基本的时代特征,是在一定时期全社会在遗产税问题上的最基本的共识,是在一定时期全社会在遗产税行动中的最基本的出发点;“只对巨富征收”应当被确定为当代遗产税的定盘星。     

论辩论赛对大学生素质培养的意义

高校辩论赛对于培养大学生的良好素质具有许多积极的意义。在思想品格方面,它能使大学生更多地关心国计民生,能让大学生明辨是非,用正确的思想武装自己头脑,能强化大学生追求真理的意识;在知识能力方面,它能有效地拓展大学生的知识,提高其思维辩说能力,使掌握更多的规律和方法;在心理情绪方面,辩论赛能调节大学生的情绪,满足其个性发展需要,激励他们更好更快地成才。     

Interpretations of management and modernisation at the UK Royal Mail: shifting boundaries and patterns of resistance?

This article develops a critical analysis of Royal Mail modernisation, exploring interpretations and reactions among managers, workers and union representatives. By contrast with much of the published research on views and experiences of change at work, it concentrates on the interplay of employee and managerial identities, sensitivities and responses. The findings highlight tensions between and within management and labour, yet also point to shared meanings, cross‐boundary affinities and shifting patterns of allegiance that stimulated joint questioning, criticising and resisting behaviour. This was directed at the modernising agenda set by Royal Mail executives and partnership ties between the company and the Communication Workers Union.     

When is enough,enough? Advocacy,evidence and criticism in the field of urban agriculture in South Africa

In South Africa, the advocacy of urban agriculture as a means of improving the plight of the urban poor has been a major theme in the literature since the early 1990s. Ironically, the criticism of that advocacy has almost as long a history. To elucidate these two themes, this paper investigates the evidence on which the advocacy is based, outlines the criticism of the advocacy, and analyses the responses to the criticism. It suggests that continued advocacy in the face of disconfirming evidence is misplaced and calls for greater caution. It observes that responses to the criticism have been weak and concludes that continued advocacy and continued criticism, in parallel, hamper debate. Unless there is engagement between the advocates and the critics, not only will the field of urban agriculture suffer, but so will the urban poor.     

“反全球化”由来及其学术论争

从西雅图风暴开始的街头抗议,到世界社会论坛、穷国峰会、网上反全球化等风起云涌。反全球化运动成为全球治理的一种新的常态方式,其产生的原因在于全球化规则失衡,贫富分化加剧,非经济的人类发展指数差距扩大,跨国公司权欲膨胀,工人失业加剧,单边主义盛行,发展中国家民族主权地位被削弱,生态环境日益恶化,劳动者被日益边缘化等,因此,反全球化运动实际上是对扶强抑弱的丛林法则的抗拒。但反全球化运动不但不会阻挡全球化的发展,而且成为全球化的一种新的动力。     

Why Consistency of Accounting Standards Matters: A Contribution to the Rules-Versus-Principles Debate in Financial Reporting

A cross-firm consistent application of accounting standards is sought in all major accounting regimes. Since many transactions and events are only vaguely or not explicitly addressed in the standards managers must often use judgment when applying accounting standards to particular transactions or events. This analysis concludes that a consistent application of accounting standards can only be ensured if the accounting standards themselves are internally consistent. By contrast, inconsistent standards—in the absence of clear guidance—permit managers to (more or less arbitrarily) choose between different accounting methods. Moreover, it is found that a consistent application presupposes the existence of specific guidance ('rules') in order to frame management's judgment. It is argued that the reliance on principles only—as requested by many in the accounting literature—fails to ensure a consistent application because it allows management to exert judgment differently in identical cases. The assessment includes arguments and propositions from the international discussion in the accounting literature and also refers to other related fields of research, such as legal theory.     

高职高专物流专业课程改革研究与实践——建立“辩论赛进课堂”教学模式探讨

为使学生更加深刻理解课本所学知识,文章在作者多年教学实践的基础上,对物流专业课程改革进行了初步的研究与探讨．分析了“辩论赛进课堂”教学模式的实施过程和可行性,并阐述了在实际课堂教学过程的实施效果。相信这一教学模式必将大大促进课堂教学的效果。