促进科技创新的税收激励政策——英美等国的主要经验及其启示

创新体系理论对税收激励政策有重要的影响。创新的税收激励,特别是R&D税收抵扣政策,在发达国家有效地保留和吸引了R&D投资。那些在税收激励上最慷慨的国家均是吸引外来R&D投资最多的国家。R&D抵扣直接利益是刺激R&D投入。美国R&D税收抵扣有3种方案,即传统抵扣、选择性增量研究抵扣(AIRC)和选择性简化抵扣(ASC);英国主要是增强型扣除。政策设计时要参考多种因素。我国施行R&D税收抵扣政策,要研究制定统一的、供税收目的的R&D支出标准,出台具体的实施办法,并注意政策的可操作性、可预测性、一致性和稳定性。     

建设项目风险管理问题研究：美国经验及其启示

尽管风险管理在中国已逐渐被认可,但总体来说,我国工程项目风险管理理论研究水平还不是很高,在实际应用中成效并不显著。美国建筑工程市场经过几十年的发展已经建立了一套完整的风险管理体系,有很多经验值得借鉴。针对我国国内工程项目风险管理研究现状,借鉴美国风险管理的优势,结合我国的国情,把项目风险管理提到更高水平。     

餐饮企业人力资源管理成功之道——以小肥羊和海底捞为例

餐餐饮企业的成功最根本的就在于人力资源管理,文章通过相关研究构建"管理哲学-管理制度-组织文化"的人力资源管理架构,并以同为火锅行业的领袖企业海底捞公司和小肥羊公司为例,提炼其人力资源管理成功之道,在此基础上提出中国餐饮企业成功的人力资源管理的基本建议。     

Introverts abroad? Long-term visitors' adaptations to the multicultural tourism context of Costa Blanca,Spain

Many people from North-Western Europe have quite long stays in Mediterranean Spain, partly related to phenomena such as ‘wintering’, seasonal movements and sabbatical holidays, for the most part dwelling in their own houses or apartments. This paper explores intercultural relations of long-term visitors and it raises some questions on differentiation and dedifferentiation in the consolidated holidaymaking context of Costa Blanca (Alicante, Spain). The paper includes visitors' assessments of certain central aspects of their (temporary) life in Spain, based on an exit survey. It is revealed that long-term visitors have far more varied and wide-ranging adjustments to their new and/or temporary surroundings than is usually assumed in news media and in some previous scholarly works. The study also demonstrates that generalised views depicting long-term visitors as secluded and living predominantly in compatriot enclaves are too simple, especially in long-established holiday destination areas. A considerable proportion of long-term visitors make an effort to relate to the language, culture, and social conditions of the host society. It is argued that a more nuanced and complex analysis is needed in order to describe the varied life situations of sojourners and other long-term visitors in Mediterranean Spain.     

Encounters in the Fields – Tourism to the Battlefields of the Western Front

The First World War is now slipping beyond the realm of lived experience, yet it continues to wield a profound fascination over the British modern imagination. The Western Front in France and Belgium, which was the decisive theatre of operations for the Allied troops, has fashioned its own mythology and imagery and has secured a firm place in modern memory. Although the unremarkable topography of the region now visually betrays little of the momentous nature of the battles fought across its expanses, thousands of British visitors travel to the area throughout the year. This paper explores the ways in which tourists embarking on commercial coach tours engage with the battlefield landscape by examining contemporary tourist performance. It also considers the role of the tour guide in setting and directing the tourist encounter.     

Shanghai Expo in Promotion

As an important part of the prep- aration work of World Expo Shanghai 2010,the organizers have launched a series of suc- cessful promotion campaigns in China, participating countries,BIE members' countries,etc.,as for developing aware- ness and conveying the concept of the worldwide grand events.Various methods are used in the promotion work,such as dedicating a 5.28-square-meter area at the core of the city to exhibitions,events and forums,and building a powerful and last- ing pilot example of sustainable and har- monious urban living.     

Virtual reality tourism experiences: Addiction and isolation

This qualitative research note reports two neglected themes in research on virtual reality tourism experiences, i.e. its potentially addictive nature and temporary sense of isolation. Existing work on virtual reality tourism experiences has applied existing knowledge and theories and has solely tested how VR applications can positively mediate or moderate the tourist experience. This study adopted an inductive approach, analyzing contents of reviews and blogs, and consequently uncovered a temporary sense of isolation and the addictive nature of virtual reality as hidden themes within virtual reality tourism experiences. We stress the importance of further work on addiction and a sense of isolation in terms of their nature, role, and effects.     

借鉴国际经验 加快我国创业投资的发展

本文在回顾我国创业投资发展历史的基础上,分析了创业投资发展中存在的问题,总结了国外创业投资发展的有益经验,提出了借鉴国外成功经验、促进我国创业投资发展的几点建议。     

Caught in the Middle: Organizational Impediments to Middle Managers’ Work-life Balance

As increased work demands and longer working hours become the reality for many employees, the concept of work-life balance has received increasing attention. This paper presents findings from an exploratory study of Australian middle managers, which investigated the impact of middle managers’ daily organizational experiences on their lives both in and beyond the workplace. We focus on respondents’ reports of the difficulty in achieving work-life balance, specifically, the organizational impediments to creating balance. Three particular areas where these impediments were apparent are: the impact of new technologies; limits to autonomy and control in the middle management role; and difficulties in taking advantage of flexibility initiatives in the workplace. As middle managers are caught in the middle between work and personal life, there is a need for organizations to support middle managers’ efforts to achieve work-life balance if the organization’s long-term goals are to be achieved.     

Heritage Buildings and Tourism: An Experiential View

There has been a lack of attention in previous heritage tourism studies to the experiential relationship between heritage buildings and tourism. The aim of this paper is to explore the experiences gained by international tourists from heritage buildings in a particular region of New Zealand: Hawke's Bay. Specifically, the paper seeks insight into the specific attributes of heritage buildings that influenced the experiences of international tourists in the region. An increased understanding of the experiential relationship between heritage buildings and tourism is essential in strengthening support for preservation, for product development and promotion. Fifty semi-structured, and 66 photograph-supported, interviews conducted with international tourists visiting Hawke's Bay elicited three key experiential themes that emerged from respondents' narratives. These are ‘visual appeal’, ‘personal reflections’ and ‘engaging experiences’. Specifically, it was found that a tourism townscape is not a passive space. Heritage buildings render the townscape an experiential space filled with emotion, mindfulness, engagement and personal meaning. The paper concludes that this finding has important implications for destination promotion and product development and stresses the need for future research into the relationship between heritage buildings and tourism.