工程项目成本管理的问题以及成本控制研究

我国当前的工程项目成本管理体系很不完善。文章简要分析了成本管理中的主要问题,提出通过加强材料成本管理和目标成本管理,提高工程项目成本控制的有效性。     

Cultural Ecosystem Services (CES) in landscapes with a tourist vocation: Mapping and modeling the physical landscape components that bring benefits to people in a mountain tourist destination in southeastern Brazil

Mapping and modeling non-material benefits such as scenic beauty, heritage, leisure and its associated subjective dimensions raise numerous challenges. There is thus the need to forge new methodological approaches in order to include people's preferences into tourism planning and management. This work presents a spatially explicit modeling approach to assess and map Cultural Ecosystem Services (CES) in landscapes with a tourist vocation. The results show that landscape users (local residents, entrepreneurs and tourists) prefer land covers such as rocky outcrops and Atlantic Forest, which are associated with CES such as aesthetics and recreation/ecotourism. Our results also show that Araucaria and Atlantic Forest are associated to CES hotspots with high degree of multifunctionality. The method we propose likely contributes to advancing the modeling of CES based on the preferences of landscape users. This method can be applied for better management and spatial planning of tourist destinations.     

Females' perspectives on tourism's impact and their employment in the sector: The case of Petra,Jordan.

This study aims to explore the trend towards gender equality in the tourism sector of the Petra region, Jordan. To do so, a mixed methods design including a questionnaire and in-depth interviews was employed for female residents of rural and urban areas in the region. The results show that women do not have favourable view of tourism's economic impacts and that several barriers exist to their employment in the tourism sector. The findings' implications and future studies are addressed.     

万佛山丹霞湿地水生植物资源及群落

位于湖南省通道县的万佛山风景区,境内受亚热带湿润季风气候的影响,及丹霞地貌特定生态环境的作用,其境内具有较为发育的丹霞湿地植被。通过调查,发现共有水生植物32科57属84种,其中挺水植物有53种,浮水植物有15种。沉水植物有16种。境内保存着一批珍稀濒危植物,特别是其独有的中华水韭群落,还有野菱、野睡莲群落。并对水生维管植物资源及其群落进行了分析,为今后的合理利用与保护提供科学建议。     

Supply-side investments: An international analysis of the return and risk relationship in the Travel & Leisure sector

This study investigates supply-side investments in the tourism sector, analysing the return and risk relationship of investments in tourism across several countries. The performance of tourism sector companies listed on the stock exchange, for the top one dozen countries according to the World Economic Forum (WEF) tourism rankings, is investigated by region, across these countries and within each country by comparison to other sectors. Several metrics are used to compare the risk-adjusted returns, over a 15-year period ending March 2007 and sub-periods to check the persistence of performance over time. The results present a strikingly different ranking than those of the WEF. The implications for the flow of investment funds are of importance in a global capital market. Money will flow to those investments with the highest expected returns for a given risk level and this has consequential impacts for economic growth and employment in the tourism sector.     

Towards sustainable tourism planning in New Zealand: Monitoring local government planning under the Resource Management Act

In the light of the increasing pace and scale of tourism activity in New Zealand, the concept of sustainable tourism has become a key ingredient in the nation's tourism strategy. This paper explores sustainable tourism planning in New Zealand at the level of local government, and in particular, focuses on the implementation of the Resource Management Act 1991 (RMA) as a mechanism for achieving sustainable tourism. Using the findings of a survey of Regional Councils and Territorial Local Authorities, the paper explores public sector planning responses to tourism impacts and sustainability concerns in New Zealand. The paper extends the earlier work of Page and Thorn (1997. Towards sustainable tourism planning in New Zealand: public sector planning responses. Journal of Sustainable Tourism 5(1): 59-77; 2002. Towards sustainable tourism development and planning in New Zealand: the public sector response revisited. Journal of Sustainable Tourism 10(3): 222-238), which identified major issues of concern at local council level with regard to tourism impacts and argued the need for a national vision for tourism to ensure that the RMA achieved its original goals. Since then, a national tourism strategy has been published and changes in legislation have further empowered local authorities to further progress the sustainability agenda. This paper examines these developments and the ensuing implications, concluding that significant progress has been made in developing tourism policies at the local level, but that a number of constraints and issues limit the development of New Zealand as a sustainable destination.     

A short-term cost-effectiveness study comparing robot-assisted laparoscopic and open retropubic radical prostatectomy

Abstract

Objective:

To evaluate cost effectiveness and cost utility comparing robot-assisted laparoscopic prostatectomy (RALP) versus retropubic radical prostatectomy (RRP).

Methods:

In a retrospective cohort study a total of 231 men between the age of 50 and 69 years and with clinically localised prostate cancer underwent radical prostatectomy (RP) at the Department of Urology, Aarhus University Hospital, Skejby from 1 January 2004 to 31 December 2007, were included.

The RALP and RRP patients were matched 1:2 on the basis of age and the D’Amico Risk Classification of Prostate Cancer; 77 RALP and 154 RRP.

An economic evaluation was made to estimate direct costs of the first postoperative year and an incremental cost-effectiveness ratio (ICER) per successful surgical treatment and per quality-adjusted life-year (QALY). A successful RP was defined as: no residual cancer (PSA <0.2?ng/ml, preserved urinary continence and erectile function. A one-way sensitivity analysis was made to investigate the impact of changing one variable at a time.

Results:

The ICER per extra successful treatment was €64,343 using RALP. For indirect costs, the ICER per extra successful treatment was €13,514 using RALP. The difference in effectiveness between RALP and RRP procedures was 7% in favour of RALP. In the present study no QALY was gained 1 year after RALP, however this result is uncertain due to a high degree of missing data. The sensitivity analysis did not change the results noticeably.

Limitations:

The study was limited by the design resulting in a low percentage of information on the effect of medication for erectile dysfunction and only short-term quality of life was measured at 1 year postoperatively.

Conclusion:

RALP was more effective and more costly. A way to improve the cost effectiveness may be to perform RALP at fewer high volume urology centres and utilise the full potential of each robot.     

江、浙、沪商务成本构成比对分析及对产业转移路径的影响

本文对江、浙、沪商务成本构成趋势进行比对,并探讨其对产业转移路径的影响。研究表明:一般而言,随着经济发展,要素成本不断上升,交易成本逐步下降,而商务成本总体呈现上升的趋势。商务成本构成变化以及总体上升的趋势会对产业转移路径产生影响,大多处于产业生命周期成熟阶段的行业和劳动密集型行业向要素成本更低区域产业转移,处于产业生命周期创新和成长阶段的新兴行业则向交易成本更低区域产业集聚。经过比对,发现要素成本上海最高,江苏最低;上海交易成本最低,粗略认为浙江交易成本略低于江苏,江、浙、沪要素成本与交易成本的差异又使得制造业与第三产业部分行业在江浙沪区域内进行转移和集聚。     

Tourism as a discipline in light of the non-classical sociology of science

Embedding the issue of the recognition of tourism by the academia in the context of the scientific identity of the researchers of tourism can bring valuable insights into the debate. Moreover, such an approach is aligned with the main assumptions of social constructionism and the non-classical sociology of science (knowledge) stemming from the paradigm theory of science formulated by Kuhn. These concepts served as the foundations for the present research, allowing for the formulation of its main hypothesis: that every academic community has the right to decide whether it accepts tourism as a separate academic discipline or not, and that there is no reason why any opinion on this matter should be imposed on everyone. Another useful piece of information can be gained by adopting an epistemological perspective in the form of the questions: will separating tourism from other disciplines make it possible for us to learn more about it? Or should we continue considering it through the prisms of other disciplines? These were the premises which drove both parts of the present research: literature query and empirical study (which featured results from researchers from all around the world), and were addressed in the conclusion.     

Seasonal concentration of tourism demand: Decomposition analysis and marketing implications

This paper analyzes seasonality in the United Kingdom, specifically the English regions in relation to tourists' place of origin and main travel motivation. The method used is a decomposition of the Gini index, which provides relative marginal effects that facilitate the identification of market segments open to counter-seasonal marketing efforts. This method has been combined with a graphical multivariate technique (biplot), which groups segments according to their seasonality characteristics. Seasonal patterns associated with particular segments differ significantly when studied on a disaggregated basis. Therefore, an adequate level of disaggregation is essential in the design of counter-seasonal strategies. Although this study focuses on British destinations, this methodology could be used as a control and monitoring measure in the regional analysis of any destination, facilitating regular adjustment of regional tourism marketing campaigns to minimize seasonality effects, specifically by targeting the types of tourists less prone to seasonality.