伪满时期东北农业雇工研究

伪满时期,由于日本帝国主义的入侵,影响和改变了东北农村的社会经济结构和农民的生存环境.雇工(或雇农)作为东北农民社会的一个阶层,在这期间经历了极为显著的变化,诸如雇农数量激增;雇农内部结构发生变化;雇佣劳动在农业劳动中所占比率上升;雇农群地域分布的不平衡性;雇工形态及雇工工资的变化;雇工家庭生活水平的下降等.     

The Recognition and Timing of Deferred Tax Liabilities

Abstract:   This paper examines the characteristics of firms that account for deferred tax liabilities related to government investment grants under an extended adoption timing period. Not only the recognition but also the timing decision is associated with changes in future performance and changes in the debt structure. Recognisers outperform non‐recognisers in the future, while early recognition is related to post recognition performance but only for those firms that currently perform well. Changes in the balance sheet structure are also related to both decisions. Firms with recent increases in the debt level tend to postpone recognition, while currently well‐performing firms that increase their future debt level are less likely to recognise deferred taxes.     

On post-IPO stock price performance: A comparative analysis of RLBOs and IPOs

This is the first study to examine the post-IPO stock price performance by differentiating between IPOs and three types of RLBOs (i.e. public-to-private (or re-IPOs), division-to-private, and private-to-private deals). We document that public-to-private RLBOs outperform their industry rivals, IPOs, mature firms in comparable industries, and a propensity-score matched control group for up to five years post-offering. Further, we document that, within RLBOs, public-to-private RLBOs, outperform private-to-private and division-to-private RLBOs. We also find support for the underwriter signaling effect for public-to-private RLBOs. Our analysis identifies for the first time what private period restructuring activities contribute to superior post-re-IPO stock price performance. Further, the beneficial effects of private period restructurings are enhanced for deals associated with prestigious underwriters. Our findings suggest that first IPOs and re-IPOs differ substantially in term of post-offer performance, the impact of prestigious underwriters on performance, and performance over time.     

明清云南旅游活动研究

运用现代旅游的官方界定标准,结合对明清时期云南旅游发展状况的史料进行了分类和梳理,发现明清时期云南的旅游是以实用性、功利性为主,但已出现休闲性旅游;当时的旅游者主体分布于社会阶层的两端,并对云南的社会文化产生了深远的影响。     

餐饮废油的回收利用研究进展

综述了餐饮废油在制备生物柴油、化工原料、饲料、混凝土制品脱模剂等领域中的应用及研究进展．并对其发展前景进行了展望。     

LABOUR PRODUCTIVITY GROWTH IN THE LONG RUN: JAPAN, 1600–1909

This article examines long-term labour productivity change in Japan from the early seventeenth century to the nineteenth century. We constructed sectoral labour force estimates based on the methodology presented in a previous study, who provided a sectoral GDP series covering the Tokugawa period. Our results show the industrial structure in the Tokugawa period remained relatively stable in comparison with the economy after the Meiji Restoration. Nevertheless, the estimates of sectoral labour productivity suggest expansion of the market economy in Tokugawa Japan influenced the development of industrialisation after the Meiji Restoration.     

试论清代康熙时期河工防洪的经济责任追究

赔修制度是清代康熙朝所开创的河工防洪经济责任追究方式。本文追述了赔修制度形成的原因及过程,探讨了赔修制度执行中的变通和赔修制度的负面影响,认为赔修制度对当代的防洪责任追究具有一定的借鉴意义。     

The Tourism Market's Response to the 2009 Black Saturday Bushfires: The Case of Gippsland

One of the key roles of a destination marketing organization (DMO) is to portray their destination in such a way that it is both appealing and inviting to their existing and potential tourism market. A challenge faced by a DMO in the regional Victorian destination of Gippsland in Australia, is the fact that they also have to manage unanticipated sudden changes in market perceptions that may occur in response to a disastrous event. The reoccurring natural disasters of this region (fires, floods and drought)—the most recent being the 2009 Black Saturday bushfires, deemed Australia's worst natural disaster in history—make it imperative that DMOs can respond effectively. This article presents the findings of an exploratory research project designed to investigate the tourism market's response to this particular disastrous event. The primary aim of the research was to better understand how a large-scale disaster impacts upon the tourist's destination image and visitation intentions, and the role of the media in these deliberations. Focus group research reveals the post-disaster media interpretations, images, and visitation intentions of intrastate and interstate, regional and metropolitan tourists. Differences are observed in relation to the participants' geographic location and distance from the fires and their understandings of the event, including their reflections on media coverage. Varying perceptions among the participants of the impact of the fires, the travel risk, and subsequent travel intentions are discussed. Managerial implications relating to media management and the refinement of future disaster management strategies are also presented.     

基于本底线的不同性质旅游危机事件影响比对研究——以中国4次旅游危机事件为例

我国现代旅游业在发展历程中曾经历过4次大的旅游危机,分别是1989年的"6·4"风波、1997年的亚洲金融危机、1998年特大洪水和2003年的SARS疫情等.由于4次事件的性质不同,并且发生在我国旅游业不同的发展阶段,其对旅游的影响存在着一定的差异.差异主要表现在危机所造成的旅游损失程度不同、旅游危机影响的生命周期不同、危机后旅游补偿性恢复的反弹力不同等方面.     

Passenger recovery after an airport closure at tourist destinations: A case study of Palma de Mallorca airport

In the context of increased concern about the resilience of critical transport infrastructure to external events and the impact of such events on local tourism industries, this paper analyzes the ability of tourism-oriented airports to relocate departing passengers in the event of an unexpected airport closure. A case study of Palma de Mallorca airport is presented. Using an MIDT dataset on passenger itineraries in August 2014, several closure scenarios are simulated, and disrupted passengers are relocated to minimum-delay itineraries. Aggregate delays and relocation rates are used to assess the impact of each scenario, with a particular focus on UK and Germany markets. The results provide useful benchmarks for the development of policies aimed at minimizing the impact on stranded tourists, such as allowing for passenger connections, establishing a protocol for interline cooperation, and improving intermodal transfers. These measures will help mitigate the negative impacts on airline loyalty and destination image.