辽宁省旅游产品区域开发策略研究

随着人们收入水平的提高和假日经济的兴起,辽宁省旅游产业的发展增长势头强劲,搞好辽宁省旅游产品的开发对其旅游业的发展极为重要。本文通过对辽宁省旅游产品的评价、制约因素及存在问题的探讨,提出了辽宁省旅游产品的区域开发策略。     

A multiregional model of China and its application

China's rapid economic transformation since 1979 has been accompanied by a stark regional disparity with the coastal provinces integrating swiftly into the world markets while inland regions lagging far behind in the industrialisation process. The growth imbalance has placed China's provinces into different stages of development and called for different policy responses to deal with different challenges they are facing. Similarly, a national policy initiated by the central government is likely to be interpreted and implemented in different ways when local governments take into consideration the different conditions in their localities. Therefore, it would be extremely valuable for policy makers and researchers to have an analytical tool that is capable of studying interactions among the provincial economies and the dynamic relationship between the centre and local governments. The multiregional econometric model of China presented in this paper is the first attempt to provide such a tool. The pioneering model consists of over 1200 equations, covering 30 provinces of China that are linked by inter-regional flows of goods and services. The model is used to study the impact of fiscal recentralisation in the 1990s. The counterfactual simulation results show that when China's central government diverted tax revenue from provincial governments, it achieved higher budgetary revenue for the central government but at the expense of lower overall budgetary revenue and slower economic growth.     

关于旅游规划中卫星资源开发适宜度的思考--以张家界为例

旅游规划是旅游业有序发展的基础和前提。旅游地卫星资源的合理开发是优化配置旅游资源、提高市场竞争力、提高经济效益的重要基础，是旅游规划中空间组织的重要内容。通过对影响卫星资源开发因子的分析，提出卫星资源开发适宜度的评价方法。     

基于人文关怀的和谐旅游城市发展模式研究--以上海市为例

从人文关怀的角度出发,探讨了和谐旅游城市的内涵,认为和谐旅游城市发展模式是旅游城市的发展目标和高级阶段,并以上海市为例,提出了建设和谐旅游城市的对策与建议.     

对游客心理承载力的探讨

针对在现阶段应用旅游环境承载力量化模型时，忽略游客的感受，没有以游憩体验管理为出发点的现状，对游客心理承载力的内涵、特征作了一些总结和概括，并在寻找降低游客承载力的原因的基础上，从景点建设、服务方式等6个方面为提高游客旅游体验的质量提出了一些建议。     

旅游者自主性非生态行为的心理学分析与治理对策

在国内外的旅游过程中，我国旅游者往往有较多不道德、低素质行为发生，不仅损害了景区和其他旅游者的利益，也抹黑了我国形象，已成为社会普遍关注的问胚。对旅游者自主性的非生态行为进行了分类研究，并利用心理学与行为学的理论与方法，分析了旅游者做出此类行为的心理因素和外部因素，进而结合游客管理的知识提出了相应的治理对策。     

旅游活动对环境的负面冲击综合分析

旅游业并非真正意义上的“无烟工业”,旅游活动对环境的负面冲击表现在方方面面,本文从暴露的地质表面、矿物及化石、土壤、水资源、植物、野生动物、空气品质、环境卫生、景观美学和文化环境八个方面对旅游活动对环境的负面影响进行了综合分析。     

我国企业财务决策分析框架的构建

本文提出建立适应我国资本市场化条件下的企业财务决策分析框架问题,主要包括价值极大化目标问题、无风险利率的形成机制及测算、市场风险的定价、权益资本风险溢价、试算财务报表的编制、自由现金流量测算以及股权资本价值测算等.     

The Usefulness of Direct and Indirect Cash Flow Disclosures

We investigate the ability of disclosed operating cash flow and indirect accruals components to explain annual returns for a sample of Australian firms. Consistent with claims made by accounting standard setters, we find evidence of significant explanatory power for disclosed operating cash flow components beyond aggregate operating cash flows when they also have significant incremental predictive power for future (one year ahead) operating cash flows. Accrual components also have incremental explanatory power for returns. In addition, we find evidence of significant explanatory power for operating cash flow components beyond estimates of the components (based on other financial statement disclosures) for firms with large differences between disclosed and estimated components.     

The effect of management incentives and cross-listing status on the accounting treatment of R&D spending

This paper investigates the effect of management incentives and cross-listing status on the accounting treatment of research and development (R&D) spending for a sample of Canadian hi-tech and biopharmaceutical firms. U.S. GAAP adopts an immediate expensing rule for all R&D spending except for software development costs for which technological feasibility has been established. Contrary to the U.S., Canadian and international standard setters recommend capitalization if development costs meet certain criteria. Because those criteria are largely based on management judgment, capitalization of R&D spending is an accounting choice that can be used for income manipulation or signaling.Using a logit model, we examine how the decision to capitalize R&D spending is influenced by the cross-listing status and several other key firm characteristics that are well documented in the accounting literature. We find that the probability of capitalizing R&D spending increases for cross-listed and non-cross-listed firms in the software industry. The probability of capitalizing R&D spending also increases for firms that are more leveraged, more mature, and have higher level of cash flows from operations. However, the probability of capitalizing R&D spending decreases for larger corporations, firms with more concentrated ownership and highly profitable firms. Overall our results indicate a preference for Canadian firms in the software industry to emulate U.S. accounting practices for R&D spending. They also suggest that firms use the decision to capitalize or expense R&D spending as an earning management tool to either meet debt covenants or to smooth income.