Working-time reduction and employment: experiences in Europe and economic policy recommendations

The paper seeks to evaluate the evidence on the employment effectsof the collective working-time reductions in Europe over thepast 20 years. While theoretical analyses produce contradictoryassessments, most empirical studies show positive employmenteffects but take insufficient account of these conditions underwhich the reductions in working time were implemented. Theseconditions for the success of collective working-time reductionsinclude an active training policy designed to minimise skillshortages in the labour market, the modernisation of work organisation,wage increases in conjunction with productivity gains and amore equal income distribution.     

A Cross‐national Comparison of R&D Expenditure Decisions: Tax Incentives and Financial Constraints*

We provide evidence on the impact of tax incentives and financial constraints on corporate R&D expenditure decisions. We contribute to extant research by comparing R&D expenditures in the United States and Canada, thereby exploiting the differences in the two countries' R&D tax credit mechanisms and generally accepted accounting principles. The two tax incentive mechanism designs are consistent with differing views of the degree of financial constraints faced by firms in these economies. Our sample also allows us to explore the effects of capitalizing R&D on Canadian firms. Employing a matched design, we document relations between tax credit incentives and R&D spending consistent with both Canadian and U.S. public companies responding as though they are not financially constrained. We estimate that the Canadian credit system induces, on average, $1.30 of additional R&D spending per dollar of taxes forgone while the U.S. system induces, on average, $2.96 of additional spending. We also find that firms that capitalize R&D costs in Canada spend, on average, 18 percent more on R&D. Collectively, this evidence is important to the ongoing debates in both countries concerning the appropriate design of incentives for R&D and is consistent with the assumptions found in the U.S. tax credit system, but not those found in the Canadian system.     

中国邮政储蓄银行中间业务特色化发展战略的设想——以安徽分行为例

自成立之日起,中国邮政储蓄银行依托强大的邮政网络,励精图治,其中间业务迅速发展,呈现出品种丰富、效用增强、规模扩大的趋势。该行在中国作为＂草根银行＂,的确为区域经济的发展做出了应有的贡献,但和金融同业相比,其中间业务发展仍凸显产品研发滞后、业务收益不高、操作风险尚存等问题。本文以邮政储蓄银行安徽分行为例,结合其中间业务发展现状的分析,对邮政储蓄银行特色化发展战略进行设想,提出要通过审时度势、东学西渐、内外联动和左右开弓的系列措施助力其中间业务发展。     

Tourism and urban revitalization a case study of Pore , Yugoslavia

This article emphasizes the necessity of a multidisciplinary approach to revitalization of old urban areas through tourism. Historical urban values require special multidisciplinary care when transformed to suit the needs of both tourists and local population. The case study of the old urban area in Pore illustrates how this can be done. The study was aimed at identifying reasons for which tourists and local population visit Pore 's old urban core. It also intended to analyze the visitors' reactions to and expectations of old urban areas. The findings were to help make revitalization decisions and introduce new measures into the revitalization process itself, which in turn aimed at contributing to both future tourism developments and preservation of the area's historical and cultural heritage.     

信贷市场非均衡对需求者与供给者的影响

信贷市场非均衡将改变企业与金融机构的行为 ,降低资源配置效率 ,增加企业与银行的经营成本。“超贷”与“惜贷”都是信贷市场非均衡现象 ,不以利润最大化为目标是导致“超贷”、“惜贷”现象的根本原因。     

论《全明散曲》所收散曲的体式及其特征

谢伯阳先生主编的<全明散曲>,展示了明代散曲的全貌,是目前收录明代散曲最全的集子.然而<全明散曲>中收录的明代散曲体式却鲜为人知,这里分三部分叙述:名称与分类;宫调与曲牌;用韵与语词,旨在揭示明代散曲体式的概貌.     

我国会计行业如何面对WTO的挑战

随着世界贸易组织 (WTO)的大门向我国打开 ,一个重大的现实课题赫然摆在我国会计理论界和实务界的面前。加入WTO会给我国会计带来哪些挑战 ?我们将如何应付 ?本文就此问题提出观点。     

Visitor Motivational Factors and Level of Satisfaction in Wellness Tourism: Comparison Between First-Time Visitors and Repeat Visitors

This study aims to examine the differences between visitor motivations and satisfaction between first-time visitors and return visitors to a recreation wellness tourist attraction site in South Korea. Data were collected using a questionnaire at a national arboretum and 573 samples were used for analysis. The study discovered that first-time visitor motivations were composed of four factors: “relaxation and rest”, “novelty”, “self-exploration”, and “accessibility”. The return visitor motivations were “sightseeing and experience”, “convenience for touring”, “self-exploration”, and “accessibility”. The desired outcomes motivating the visitation and level of satisfaction were different between first-time and return visitors. The results contribute practical information to managers and marketers not only of the arboretum, but also of wellness tourist attractions to improve strategic visitor management in Korea and beyond. The study strategically applies the arboretum as a competitive resource in a wellness tourism industry with strategic segmentation of visitors.     

Journeys for Experiences: Japanese Independent Travelers in Scotland

Summary

This paper reviews the motives of Japanese independent travelers and offers a conceptualization-Journeys for Experiences. A desegregation of the independent traveler market is broken down into the three effected segments: Careerists, Collectors andMainstreamers. These segments are compared to generic segments of the Japanese market, and the effectiveness of Japanese tourism policy reviewed in terms of this segmentation. Also identified is the need for target marketing and image differentiation in promotion, in order to match the differential importance of motives by each segment toward the product offered both in terms of perceived and consumed experiences.