Tourism occupations,career profiles and knowledge

This paper summarizes the approach and main findings of a research study undertaken by the Tourism Society into occupations, career profiles and knowledge requirements of professionals engaged in tourism. It outlines the main stages in the research program, including the identification of a body of knowledge about tourism, the development of an occupational classification, and a survey of professionals employed in tourism. It then presents and comments on findings covering occupational classifications, career profiles and knowledge requirements, making particular reference to the implications for tourism education. The study is very much a pioneering work in this field and it is confined to the experiences of the United Kingdom.     

Are Men Always Picked Over Women? The Effects of Employment Equity Directives on Selection Decisions

This study replicates and extends previous work by Oppenheimer and Wiesner [1990, Sex discrimination: Who is hired and do employment equity statements make a difference? Proceedings of the 11th Annual Conference of the Administrative Sciences Association of Canada, Personnel and Human Resources Division], and examined the effects of minority qualifications on hiring decisions, the effects of employment equity directives when minority candidates are less qualified and the effects of different types and strengths of employment equity directives on hiring decisions. The results indicate that when employment equity is in place, people are increasingly more likely to hire underrepresented group members, to the extent that they are more qualified. Men appear to be treated in a positively biased manner, and are more likely to be hired when they are less qualified. Women are less likely to be hired when they are under-qualified, and in the absence of employment equity directives or when there is a suggestion that women are underrepresented. Moreover, when␣employment equity directives are strengthened, there appears to be a subtle backlash for women but not for men. Eddy S. Ng is an assistant professor at Trent University. He was on faculty at California State Polytechnic University, Pomona in 2006–2007. Willi H. Wiesner is an associate professor at the DeGroote School of Business, McMaster University.     

经营权出让中的景区类型与经营主体分析

文章就景区经营权出让中的景区类型、景区经营主体责格两个基础性问题展开论述，认为判断景区类型是否可以出让以及出让的程度应该以景区的目的与宗旨、景区的惟一性与级别为标准。针对企业经营景区中因经营主体引发的诸多问题，文章提出了确定景区经营主体资格的指标与方法。     

资格证书为导向的高职会计专业教学改革探析

高职会计专业的教学目的是培养学生从事实际会计工作的能力,目前在教学中存在不相适应的问题,文章做了详细分析,提出了以资格证书为导向的高职会计专业教学改革的具体措施。     

建设一支职业化的董事队伍

董事会对于公司战略和经营活动所进行的决策,对一家公司的发展起着至关重要的作用。随着现代公司治理结构的完善,董事作为一种社会资源,其紧缺性也开始显现出来。文章客观分析了成为合格董事所需的职业素质,及当前我国职业董事的选聘方式,提出应从建立分层次的职业董事人才库、动态合理使用职业董事人才、培育职业董事的从业热情这三个方面,着力培育和壮大我国职业化的董事队伍。     

论村民资格纠纷——兼评《农村土地承包经营纠纷调解仲裁法》第二条第二款第四项

我国现行立法与实务将村民资格纠纷视为附随于土地承包经营权等纠纷的从诉进行处理,这不利于纠纷的及时解决。《农村土地承包经营纠纷调解仲裁法》将＂因确认农村土地承包经营权发生的纠纷＂纳入仲裁与诉讼管辖范围,由此可理解为村民资格的确认纠纷也被纳入了仲裁与诉讼管辖范围。确认村民资格应就村民基本生活保障的目的、户籍、住所地、村民权利义务等标准并结合特殊情形综合进行认定,认定机构以村民会议自治为基础,以农业主管部门或基层乡镇人民政府、农村土地承包仲裁委员会或人民法院三种方式作为并列的救济途径。     

浅谈注册会计师验资民事法律责任

一段时期以来,注册会计师验资法律责任倍受审计界和法律界的关注。注册会计师应否承担法律责任应从民事法律的归责原则、因果关系、注册会计师验资业务本身等方面考虑。对于改制后的会计师事务所应承担的责任限额应以法律的形式确定下来。     

Audit Partner Tenure and Independence in a Low Litigation Risk Setting

We investigate whether long audit partner tenures impair auditor independence, as proxied by the opinion of the audit report, with a sample of Spanish companies for the period: 2002–2010. The Spanish audit market constitutes an ideal setting in which to address this issue, as it is characterized by unusually lengthy engagements with the audit firm. The motivation relies, on the one hand, on the current discussion about the necessity to reinforce the independence of auditors and, on the other hand, on the very limited available research at the partner level. The main result is the lack of significant effects of partner tenure on independence. This finding is robust to various checks. Unlike prior research, we also address the joint effects of firm and partner tenure on independence. Results indicate that partner tenure does not compromise independence, even under long or extremely long audit firm tenures. These findings might have some interesting policy implications, in particular for the intense current debate on auditor rotation regimes which is taking place within the European Union.     

如何实施成功的品牌延伸战略

品牌延伸是品牌管理的一个重要组成部分,也是应用广泛的营销手段和工具。实施成功的品牌延伸战略,很重要的前提就是探询出影响品牌延伸结果的因素,针对这些要素来总结成功品牌因素策略的条件和实施背景,并以此作为企业实施正确的品牌延伸策略的理论依据。     

论破产管理人制度

破产管理人参与破产程序的全过程，具体管理破产程序中的各项事务，是破产程序中一个最重要的组织机构。我国破产法在破产管理人制度方面存在一些缺陷。文章结合我国现行立法的规定，认为我国破产管理人制度应在破产管理人的选任、任职资格、报酬及责任等方面进行完善，使破产程序的目的得以顺利实现。