建立我国新型土地征用制度的若干思考

土地征用是地权行政的重要内容,我国现行的土地征用制度是一种国家行为,但是,现行的土地征用制度随着社会主义市场经济的发展,暴露出一些缺陷,其 要表面在征地范围不明确,补偿准低、不能及时支付到位,安置难以解决,土地收益比例分配不合理,征地程序混乱等方面。通过推进征地制度改革,可以逐步消除这些缺陷,与市场经济国家的征地制度接轨,建立适应社会主义市场经济需要的新型征地制度。     

Shared decision-making in tourism land use planning

A Canadian government commission dealing with environmental resources attempted to incorporate several innovative approaches for shared decision-making into its strategic land use planning process for central British Columbia. This paper describes a framework of design and evaluative criteria for guiding such shared decision-making processes. It uses these criteria to assess the efficacy of the process from the perspective of those tourism stakeholders who participated in this planning exercise. The article offers recommendations to government as well as tourism sector organizations concerning the management of future public land use planning strategies designed to fully incorporate stakeholders into such processes.

Résumé

Les décisions partagées au sujet de la politique foncière du tourisme. Une commission du gouvernement canadien s'occupant des ressources environnementales a essayé d'incorporer plusieurs nouvelles méthodes de décisions partagées dans la planification des stratégies d'utilisation foncière pour la Colombie britannique centrale. Cet article décrit un cadre de critères pour la conception et l'évaluation des processus de décisions partagées. L'article utilise ces critères pour mesurer l'efficacité du processus du point de vue des planificateurs. Il fait des recommandations au gouvernement et aux organisations touristiques au sujet de la planification et de la future gestion de l'utilisation de la propriété publique pour que tous les intéressés soient compris dans ces processus.     

The Israeli XBRL Adoption Experience

eXtensible Business Reporting Language (XBRL) is a language for the electronic communication of business and financial data which is revolutionizing business reporting around the world. It is a tool to bridge potential language barriers and unify financial reporting. This has appeal to foreign investors, among others, who can rely on information in XBRL‐tagged financial reports to make investment decisions without having to translate financial statements from local language. In 2008, Israel required most public companies to adopt International Financial Reporting Standards (IFRS) for financial reporting and to use XBRL‐tagged reporting format, as part of an aggressive effort to make its capital markets more transparent and attractive for foreign investors. In this paper, we study all Israeli public companies and analyze the accuracy and reliability of their XBRL‐tagged financial statements that are available on MAGNA, the Israel Securities Authority's electronic system. We describe the process by which the XBRL‐based data were collected and reported. We document, categorize, and analyze deficiencies in the XBRL‐tagged filings, and inconsistencies between them and the Hebrew‐based annual reports. We observe pervasive data entry errors resulting in inaccurate XBRL‐generated financial reports, which went undetected for over one year. Further, first year XBRL reporting (in conjunction with IFRS adoption) did not increase foreign investment in the Israeli capital markets. This analysis allows us to better understand the benefits and challenges of the adoption of XBRL.     

Boundary Work: Becoming Middle Class in Suburban Dar es Salaam

Suburban space provides a useful window onto contemporary class practices in Africa, where it is difficult to identify social classes on the basis of income or occupation. In this article I argue that the middle classes and the suburbs are mutually constitutive in the Tanzanian city of Dar es Salaam. Using interviews with residents and local government officials in the city's northern suburbs, I discuss the material and representational practices of middle-class boundary work in relation to land and landscape. If the middle classes do not presently constitute a coherent political-economic force, they are nevertheless transforming the city's former northern peri-urban zones into desirable suburban residential neighbourhoods.     

Indonesian national parks: Understanding Leisure Users

The behavior and perceptions of users of protected areas in Indonesia are affected by cognitive interpretations of nature. While Westerners are influenced by historico-philosophical constructions of wilderness of a biocentric derivation and demonstrate behavior on a knowledge-seeking/active nexus, Indonesians and other Asians share more anthropocentric/recreational attitudes, tempered with collectivist societal values. A study in Bromo Tengger Semeru National Park illustrated these differences. Conclusions are that leisure provision in protected areas in South East Asia requires stronger contextualization, an alternative one, and better market awareness if the economic and conservation benefits of tourism are to be maximized.