试论旅游院校(系)大学生职业道德教育

旅游从业人员良好的职业道德是保证旅游业健康发展的重要条件，旅游院校（系）为旅游业输送大批具有良好职业道德的合格毕业生，并在旅游业中发挥主导作用，是提高旅游从业人员整体职业道德水准的重要途径。旅游院校（系）在思想政治教育中要通过各种形式突出职业道德教育。     

税收公平伦理视角下的个人所得税制建构

税收公平原则富含社会伦理的思想。对个人所得税的征管，不仅要强调其经济功能，更要关注其社会公正和伦理维护的社会功能。我国的个人所得税制存在纳税人身份确定、纳税能力确定、征税范围确定三个方面的公平伦理扭曲。因此，新的个人所得税构想中应当强调全民纳税、量能负担原则，实行低累进税率和负所得税税率，同时要改进征管模式。     

职业经理市场价格研究

本文构建了市场中职业经理数量统计指标体系和职业经理收入统计指标体系，并利用指数平滑移动法对职业经理市场收入进行了预测分析，同时对职业经理市场供求关系进行了探讨。     

论我国个人所得税的调节收入分配机制

随着我国税制改革逐步完善和征管工作日益加强,个人所得税征收力度和税款增幅显著加大,相应地,其调节收入分配的作用亦日益加强,同时,也应看到在税制设置和征管方面还存在诸多问题,影响了个人所得税的调节作用。本文针对有关问题提出了相应政策,以期对有关部门完善个人所得税有所裨益。     

民族地区高职教育与地方经济良性互动的构建

在民族地区发展经济比其他地区面临更多的困难,在这些困难中最突出的是人才缺乏。它制约着经济的快速发展。要解决这一难题,一个重要的途径是发展高职教育。同时,只有民族地区的经济得到快速发展,民族地区的高职教育的发展才有良好的基础。因此,必须使民族地区的高职教育与当地的经济建设形成良性互动,才能实现两者的持续、稳定发展。     

高职教育对立统一规律漫谈

高职教育是一种充满矛盾运动和辩证意味的教育类型,高职教育理论中的诸多命题呈现出明显的对立统一特征。用唯物辩证法的立场、观点和方法去解读和阐释高职教育的性质与内涵,揭示对立统一规律在高职教育领域的表现形态与作用机理,是高职教育解决自身面临的理论与实践问题、确立自身品格的必然选择。     

后疫情时期承德产业集聚对经济高质量发展效应的实证研究

随着后疫情时期的到来以及经济高质量发展的不断推进,承德产业分工受到了较大影响。增强经济“韧性”,加速产业空间集聚,成为承德后疫情时期经济战略方向的重要考量。论文通过构建VAR模型,实证研究承德产业集聚对经济高质量发展的动态效应,结果表明:产业集聚对经济高质量发展具有周期性循环往复效应,制造业与公共服务业集聚效应显著,制造业专业化集聚的贡献率最大。因此,要加大对制造业、公共服务业等产业的支持力度。     

Do we really care about Biodiversity?

This paper addresses from an economic perspective the issue of global biodiversity conservation. It challenges the perception that the world really cares a great deal about biodiversity and is prepared to pay the full cost of maintaining this stock of natural capital. Despite the existence of a plethora of international agreements there still seems to be a global ‘deficit of care’ surrounding efforts to combat challenges such as those posed by global warming and biodiversity conservation. More light can be thrown on the degree of care by measuring both the actual expenditures and the stated willingness to pay for biodiversity conservation. However, actual expenditures are much lower than willingness to pay estimates recorded in the published literature. Using the criteria that the ‘right’ amount of conservation effort is one where the marginal economic benefits from conservation just equal the marginal costs of conservation, the paper explores the biodiversity conservation conundrum and concluded that, on the available evidence, the world does not care too much about this natural capital stock and bequests to future generations. An erratum to this article can be found at     

Economic Valuation of Health for Environmental Policy: Comparing Alternative Approaches. Introduction and Overview

Protecting human health is a primary goal of environmental policy and economic evaluation of health can help policy-makers judge the relative worth of alternative actions. Economists use two distinct approaches in normatively evaluating health. Whereas environmental economists use benefit-cost analysis supported by monetary valuation in terms of willingness-to-pay, health economists evaluate interventions based on cost-effectiveness or cost-utility analysis (CEA), using quality-adjusted life-years (QALY) or similar indexes. This paper provides background on the controversy about the relative merits of these approaches and introduces the remaining papers in the special issue. These papers (with one exception) were presented at a conference sponsored by the Department of Economics at the University of Central Florida with support from the US Environmental Protection Agency. Although CEA might not lead to substantially different implications for environmental policy than benefit-cost analysis, and QALY may provide a benefit transfer tool to fill gaps in the morbidity valuation literature, the papers in this issue raise serious concerns about the suitability of QALY-based CEA for environmental regulatory analysis. QALY does not in general appropriately represent individual preferences for health and CEA is neither independent of income distribution nor adequate to assess efficiency.     

A Contingent Valuation Estimate of the Benefits of Wolves in Minnesota

In this paper we estimate the willingness topay for a wolf management plan and a wolfdamage plan in Minnesota using the contingentvaluation method. The theoretical definition ofwillingness to pay for wolf protection iscomposed of use and non-use values. Weincorporate a don't know response option in thedichotomous choice valuation questions. A largenumber of respondents answered don't know. Themultinomial logit model is used todifferentiate between don't know and noresponses. Non-use motives are importantfactors that explain willingness to pay. We usethese benefit estimates in combination with twoalternative cost estimates to consider theefficiency of the wolf management and damageplans. Both plans have estimated benefitsgreater than costs.