A conceptual model and research agenda for bidding,planning and delivering Major sport events that lever human rights

In this conceptual article, the authors propose a framework for how progressive human rights outcomes may be obtained in the context of bidding, planning and implementing major sport events (MSEs) through the implementation of four pathways, including good governance, the democratic participation of stakeholders, the formalisation of human rights agendas and the deployment of sensitive urban development. The authors argue that there is a need for adherence to internationally recognised standards, such as the Universal Declaration of Human Rights and the United Nations Guiding Principles on Business and Human Rights if rhetorical statements from MSE awarding bodies and host organisers are to be accountable to a wider set of actors. If researchers and practitioners want to address some of the critical issues related to human rights and MSEs, it is imperative that key actors working in the rights sphere are involved in shaping the research agenda and monitoring its implementation. Academics need to take a proactive approach aimed at achieving both theoretically grounded and practically relevant solutions, with engagement occurring over an extended period of time. This approach, avowedly political and concerned with genuine action, is a key way in which MSE stakeholders can be held to account for their actions in regard to human rights.     

我国财产税制度存在的缺陷及其改革构想

财产税不仅是一种历史悠久的税收形态，而且是当今各国税制体系的重要组成部分，具有其他税种难以替代的作用。我国现行财产税制度在改革开放后虽然有所发展，但仍存在着税种缺失、税制老化等诸多问题，亟待改革。     

The 2012 Olympic Ambassadors and sustainable tourism legacy

This paper examines the capacity of the London (2012) Olympic Ambassador volunteer programmes to create a sustainable tourism legacy. It contributes to the literature on event legacies, particularly the role of volunteers promoting tourism in their home destination. Using an exploratory inductive approach, semi-structured in-depth interviews were conducted, in 2012 and 2013, with managers of all 11 Ambassador volunteer programmes associated with London and the 10 other regional venues that hosted London Olympic and Paralympic Games events. These show that volunteer Ambassadors enhanced tourist experiences during the Games through the Ambassadors’ pride in their home city, enthusiasm and local knowledge. However, although the Ambassador programmes had aspirations to create a sustainable legacy, in the form of a pool of experienced volunteers to support future events and further tourist visits, this was severely constrained by cuts in local government budgets. The Government Olympic Executive provided a coordinating role leading up to the Games, but neither they nor the London Organising Committee for the Olympic Games provided practical assistance for legacy development. This was a missed opportunity to channel the enthusiasm of mega-event volunteers into further volunteering to promote tourism.     

The Rocky Road to Legacy: Lessons from the 2010 FIFA World Cup South Africa Stadium Program

This article describes how the management and organization of the South African 2010 FIFA World Cup stadium program shaped the current legacy of an oversupply of overdesigned and underutilized stadiums. The article identifies seven key factors that explain the differences between expected benefits and the actual legacy. Identification of these factors contributes to the increasing academic interest in explaining the poor legacy outcomes of mega‐events. In conclusion, we recommend that future host country governments defragment their stadium programs by establishing a World Cup Delivery Authority (WCDA), with responsibility for the leadership and coordination of the stadium program.     

符合当代人生活方式的茶具价值指标深析

中国茶叶品类繁盛,且在品饮中,特别讲究色、香、味、形,因此需要一系列能充分发挥各类茶叶特质的器具,这就使得中国的茶具异彩纷呈。无论是造型的优美,质地的精良,都有它的独到之处。中国茶具构成了中国茶文化不可分割的重要组成部分。     

Measuring the impact of the approach to migration in the quality of web service interfaces

There is a good consensus on the strategic value of service-oriented architecture (SOA) as a way of structuring systems, and a common trend is to migrate legacy applications that use outdated technologies and architectures to SOA. We study the effects in the resulting Web Service interfaces of applying two traditional migration approaches combined with common ways of building services, namely, direct migration with code-first and indirect migration with contract-first. The migrated system was a 35-year-old COBOL system of a government agency that serves several millions of users. In addition, we provide a deep explanation of the trade-offs involved in following either combinations. Results confirm that the ‘fast and cheap’ approach to move into SOA, which is commonplace in the industry, may deliver poor service interfaces, and interface quality is also subject to the tools supporting the migration process.     

The Socialist Legacy and Worker Perceptions of Transformation

ABSTRACT

This paper presents a study of worker attitudes from four post-socialist Polish enterprises towards aspects of enterprise transformation, namely organisational processes, working relationships and styles of management. We employ the concept of path dependence to identify structural, relational and attitudinal features of the socialist legacy at enterprise level. We argue that such an approach is valuable in identifying conceptual and practical problems of enterprise transformation in contrast to the determinism of neo-classical economic orthodoxy.     

Legacy and credit scores in South Africa

This paper assesses the impact of legacy and credit scores on access to bank credit in South Africa. Typically, credit data focuses on socio-economic information. However legacy variables, factors beyond the control of individuals, have not been well considered. We find that although credit scores clearly influence access to credit, legacy has a statistically significant impact on credit scores and on the amount of credit granted. While these results can be interpreted as bias against those with negative legacy, they can also be explained in terms of information asymmetry and the relative ability to enforce contracts with clients who have positive legacy.     

Institutions for private sector development and pro‐poor growth: Evidence from Vietnam

Using the Vietnam Household Living Standards Survey 2008, we explore the differences in pro‐poor growth performance in provinces in Vietnam according to the quality of the provinces’ institutions that support private sector activity. We exploit the localized and varying effect of French colonial legacy across Vietnamese provinces to address the endogeneity of institutions. We find strong and robust evidence of a positive effect of good‐quality institutions that support private sector activity on pro‐poor growth and that enhanced working hours and hourly wage and extended income from non‐farm self‐employment play critical roles in this outcome.     

Estimating Olympic‐related investment and expenditure

The analysis of the impact of mega events has included frameworks that evaluate different impacts under different criteria, for example, separating impacts according to whether they occur before, during or after the event itself. Analysis of the economic impacts of such events has shown that the distributional effects between the host city and the rest of an economy can be important, and can have opposite signs. This paper introduces frameworks to show the origin of the economic scale, that is, Olympic‐related investment and expenditure, and shows how the frameworks can be used with reference to the Beijing 2008 Olympics. Copyright © 2008 John Wiley & Sons, Ltd.