简论土地利用结构优化与模型设计

土地利用结构优化是土地利用总体规划的核心内容,如何按自然规律和经济规律来建立合理的土地利用结构是土地利用总体规划的关键所在。作者首先分析了土地利用结构和国民经济结构的关系,论述了通过土地利用结构优化可以提高区域土地利用系统的结构效益和功能,接着阐述了土地利用结构优化的内涵和土地利用结构优化的经济效益、社会效益、生态效益及综合效益目标,然后对土地利用结构优化的一般模型进行了设计,最后就土地利用结构优化模型的实际应用问题进行了辨证剖析。     

Reining in auditors: On the dynamics of power surrounding an “innovation” in the regulatory space

In the aftermath of Enron and the collapse of Arthur Andersen, new “independent” institutions were created to oversee financial auditing. Based on a modified version of Lukes’ multidimensional model of power, we first investigate how the creation of the Canadian Public Accountability Board (CPAB) has affected the dynamics of power among the main players enlisted in Canada’s regulation of public accounting. Our findings strengthen the view that a “form of allegiance” was, at the time of data collection, developing between CPAB and the largest Canadian accounting firms. Through a second analytical movement, we extend the boundaries of our argument, showing that patterns of resistance against the logic of arm’s length regulation operate in a variety of audit regulatory sites. Our conclusion points, in particular, to the spatial gap - and incidentally the limitations - of any attempt to control and supervise a globalized industry from a national or regional perspective.     

A qualitative analysis of factors associated with user acceptance and rejection of a new workplace information system in the public sector: a conceptual model

This study examines the factors that lead employees to endorse or resist the introduction of a new information system (IS). Findings suggest that attitudes toward adopting IS are related to psychological characteristics of the potential adopters, including, open‐mindedness, self‐efficacy, interest in the information and communication technology, and time remaining before retirement. Also figuring prominently in influencing attitudes are the end‐users' perceptions and expectations with respect to project management, IS quality, IS usefulness, and its effects on organizational positions, work organization, performance, skills, jobs, and worker health. Finally, user attitudes also relate to features of change management practices, including leadership, training, support, recognition, communication, and participation. An integrative conceptual model of IS user adoption is proposed and suggestions for future research are offered. Copyright © 2008 ASAC. Published by John Wiley & Sons, Ltd.     

The ideology of class and tourism confronting the discourse of advertising

Starting from Baudrillard's analysis of the ideological character inherent in all consumption, touristic consumption, for many reasons ,has a special place in this social semantic. Here, advertising plays an important if not essential role because tourism is a product consumed outside of normal time and daily social space. Therefore the social semantic asserts itselfless through the product itself than through its representation: the discourse of advertising. But advertising discourse is plural, each form having its own ideology, competing with others. Behind the commercial competition lies a competition of social classes, but with a new typology, no longer based on the capital/favor relationship. Four ideological models are analyzed and illustrated with their advertising messages: the traditional model, the clerical/executive model, the youth model, and the “intellectual class” model.     

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.     

State tourism in China and USA

Schuchat, Molly G., “State Tourism in China and USA,” Annals of Tourism Research, October/December 1979, VI(4):425–434. This paper discusses the experiences available to most visitors to the Peoples Republic of China and to those visitors to the United States of America who are cultural exchange grantees. In the United States the Department of State contracts out the programming and direction of its officially invited guests to non-profit agencies that work in cooperation with a nationwide network of local volunteers. Almost all visitors to China, no matter who paid for their trip, were treated as official guests of the country, until 1978. It is only in the last year that they have been considered tourists at all. The range of contacts and experiences offered in both countries have a great deal of similarity. One focus of the paper is on what these guests (or any others not so similarly shepherded) are able to learn of countries not their own through exposure to public life. The material was gathered on visits to China in January, 1977 and September, 1978, and in interviews with programming and interpreting staffs, volunteers and grantees in Washington, D.C.     

Course content and structure in the geography of tourism the Canterbury example

This paper outlines the structure and content of a graduate course in the geography of tourism which was introduced at the University of Canterbury in 1976. Attempts to structure the course and considerations regarding its content are set against the fragmentation and general lack of coherence which characterize much tourism research and literature. Although this paper refers essentially to the Canterbury experience, many of the issues discussed should be relevant not only to geographers but also to those teaching courses on other aspects of tourism.     

Evaluating Constructive Lease Capitalization and Off‐Balance‐Sheet Financing: An Instructional Case with FedEx and UPS

This case illustrates the effects of the proposed new lease standard by the Financial Accounting Standards Board and the International Accounting Standards Board on existing outstanding operating leases. Specifically, the case examines the effects of the proposal that all firms report existing operating leases as capital leases upon the initial adoption of the proposed standard. By applying a constructive capitalization model to two firms who rely on operating leases for financing, FedEx and UPS, we found that both companies would have to record billions of dollars of liabilities that had only appeared in the footnotes of their financial statements under the current lease standards. In addition, the firms would experience a decline in retained earnings and key financial ratios, such as the debt‐to‐equity, return‐on‐assets, and interest coverage ratios, by reporting operating leases as capital leases under the new proposed standard. Furthermore, the magnitude of the lease capitalization impact is much smaller for UPS than for FedEx.     

La valeur économique de l’audit et son efficacité dans le fonctionnement de l’école publique

Les auteurs examinent l’incidence de l’audit sur le fonctionnement de l’école publique en poursuivant deux objectifs : déterminer si les audits procurent des avantages économiques aux parties prenantes et définir l’incidence de la complexité des règles à observer sur l’efficacité de l’audit. Utilisant des données relatives au temps consacréà l’audit et profitant de l’occasion unique offerte par la Quality Basic Education Act en Georgie, les auteurs estiment le rendement relatif des activités des arrondissements scolaires au moyen d’une méthode stochastique d’estimation des frontières. Ils constatent que l’audit produit de véritables avantages économiques pour les parties prenantes en atténuant le manque d’efficience de l’utilisation des ressources scolaires. Ils constatent également que la rigueur des règles à observer réduit l’efficacité de l’audit mais que l’expérience des auditeurs peut contribuer à surmonter ce problème. Le fait que les coûts d’audit ne soient pas communiqués entrave la réalisation d’une analyse coûts‐avantages des nouvelles exigences. L’analyse des auteurs vient confirmer la thèse selon laquelle l’audit est indispensable à l’établissement de mécanismes de gouvernance et la communication des coûts d’audit est importante dans l’évaluation adéquate d’une nouvelle politique. Les données pertinentes peuvent être obtenues auprès des sources publiques indiquées dans le texte.     

Quand les analystes ajustent‐ils leurs évaluations en fonction du biais des annonces de résultats prévisionnels ? Conséquences de la feuille de route des entreprises en ce qui a trait à la publication de résultats prévisionnels et enjeux motivant les analystes

Les études précédentes indiquent que les analystes n’ajustent pas totalement leurs évaluations en fonction du biais général à la baisse des annonces de résultats prévisionnels faites par les directions d’entreprises. Les auteurs rapportent les résultats de deux expériences visant à déterminer comment la feuille de route des entreprises en ce qui a trait à la publication de résultats prévisionnels et les enjeux motivant les analystes expliquent de concert la mesure dans laquelle ces derniers ajustent leurs évaluations en fonction du biais des annonces de résultats prévisionnels. Ces résultats d’expérience semblent indiquer que les analystes pour qui l’enjeu est celui de l’exactitude ajustent leurs évaluations selon la feuille de route de la direction en ce qui a trait à la publication de résultats prévisionnels biaisés à la baisse lorsque le biais est relativement modeste (un cent), mais que les analystes pour qui l’enjeu est celui de leur relation avec la direction s’en abstiennent. Au surplus, la différence dans l’ajustement est plus importante lorsque la feuille de route de l’entreprise en matière de biais est irrégulière que lorsqu’elle est régulière. Aussi, lorsque le biais des annonces de résultats prévisionnels est plus important que moins (deux cents par rapport à un cent), les analystes pour qui l’enjeu est celui de la relation avec la direction procèdent à un ajustement partiel, paraissant ainsi rechercher un équilibre entre exactitude et volonté de plaire à la direction. Ces constatations ont des répercussions pour les investisseurs, les autorités de réglementation et l’interprétation des études précédentes.