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Explores four themes at the 1998 APIRA conference – critical perspectives of accounting, organizational and institutional perspectives, public sector accounting in Japan and international accounting issues.

Die Bedeutung des Fremdenverkehrs und der gesamten Freizeitwirtschaft für die Wirtschaft Österreichs steht außer Zweifel. In keinem anderen Land der OECD ist der Tourismus für die Wirtschaft so wichtig.

Der Begriff der Finanzierung umschliesst ganz allgemein alle Massnahmen, die sowohl der Beschaffung von Beteiligungskapital wie der Versorgung der Unternehmung mit Kreditkapital dienen. Die Betriebswirtschaftslehre hat die Probleme der Finanzierung zum Gegenstand von Forschung und Lehre gemacht und hat den Finanzierungshegriff so weit gefasst, dass alle Massnahmen der Kapitalbeschaffung, der Kapitalumwandlung und der Kapitalregulierung als Finanzierungsvorgänge bezeichnet werden.

Zur Verkehrsinfrastruktur der Fremdenverkehrsgebiete gehören ausser bequemen Zufahrtswegen für den öffentlichen und den privaten Verkehr attraktive regionale Transportmittel, die dein Ausflugs‐ und Sportverkehr dienen. Bis vor verhältnismässig kurzer Zeit waren die Zahnrad‐ und Standseilbahnen die alleinigen Träger des touristischen Verkehrs in den Alpengebieten. Zwar nalim bereits 1908 die erste schweizerische Luftseilbahn, nämlich der Wetterhornaufzug, den Betrieb auf. Er musste aber schon nach secbs Jabren, beim Ausbruch des Ersten Weltkrieges, wieder eingestellt werden, und die Bahn wurde später abgebrochen. Noch 1930 gab es in der Schweiz nur eine einzige Luftseilbabn, nämlich die 1927 in Betrieb genommene Gerschnialp—Trübsee‐Bahn, und 1939 existierten erst vier Luftseilbahnen in unserem Lande. Das Zeitalter der Luftseilbahnen begann nach dem Zweiten Weltkrieg, und es ist durch eine ähnlich ungestüme Entwicklung gekennzeichnet wie die erste Zeit des Bahnbaues im Flachland. Die Zahl sämtlicher Luftseilbahnen, das heisst der Pendelbahnen sowie der Umlaufbahnen mit Kabinen und Sesseln, betrug:

Wang has focused on the relationship between Das Kapital and the political economy in the broad sense. Numerous ideas covering the political economy in the broad sense are involved in the overall structure of Das Kapital, methodology of historical materialism and analyses of the historical fate of capitalist system. The paper aims to discuss these issues.

In broad outline, the Asiatic, ancient, feudal and modern bourgeois modes of production may be designated as epochs, marking progress in the economic development of society (Wang, 2007b). Historical materialism provides a new, scientific and objective explanation for understanding the dialectical development laws of society. It is crucial for constructing the theoretical system of a political economy in the broad sense. It could be said that it is the key to solving the puzzle of the historical course of social development.

Today, economic relations between the world’s top two economies have merged with each other. How can two countries with different systems trade with each other so well? These questions can no longer be answered with traditionally narrow political economic theory. The authors have to seek these answers from the perspective of a political economy in the broad sense.

Numerous ideas covering the political economy in the broad sense are involved in the overall structure of Das Kapital, methodology of historical materialism, and analyses of the historical fate of capitalist system.

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.

While working on the final draft of Das Kapital Volume I, Marx discovered that the assumption that he had previously held: as it circulated capital extended its sphere of operation and at the same time absorbed earlier forms of economic organization was not supported by empirical evidence. From 1869 he began to study how in fact capital began to circulate in Russia, a country which had begun to create a capitalist economy after the liberation of the peasantry in 1861. Marx was aided in this project by Nikolai Danielson, who sent him materials on the Russian economy and who himself made a study of contemporary trends in Russian economic development. Marx contributed to the article Danielson published in 1880 on this subject. One of the works Marx acquired was the book by Vorontsov, who concurred with Danielson that only some features of capitalism were present in the Russian economy and that peasants were dispossessed without being re-deployed in capitalist enterprises. Marx died without incorporating his Russian material into the second volume of Das Kapital. Engels failed to see any problem with the circulation of capital and published the manuscripts as he found them, dispersing Marx’s Russian materials. Unlike Danielson, Engels was convinced that Russia’s economic development did not differ in any way from that of Western Europe, a conviction shared by Plekhanov and Lenin, who classed Danielson and Vorontsov as “narodniki.” Lenin’s book The Development of Capitalism in Russia is a polemic against Danielson and Vorontsov, but does not directly address the points they made.

In the new development stage of comprehensively building a socialist modern state, it is imperative to adhere to the guidance of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era, comprehensively summarize China's practical experiences in economic development, strengthen research on capital issues, construct theories of socialist political economy with Chinese characteristics regarding capital and provide scientific theoretical guidance for further promoting the positive role of various types of capital while preventing and overcoming their negative effects, which is a major theoretical issue and a glorious task for the theoretical and economic circles in China.

From the perspective of Marx's theory on capital and historical development, modern capital represents the organizational mode of socialized mass production and market economy. It serves as both the economic foundation of bourgeois society and a tool for socialist economic development.

The market economy represents an inevitable historical stage and form of socialist economic development, necessitating the adoption of capital as an organizational form within socialist economies.

The utilization of capital to advance a socialist economy is a remarkable achievement by the CPC and Chinese people, representing a significant innovation in both theory and practice. The role of capital is inherently dual under any social condition. In the context of a socialist system, capital can play a positive role effectively, and its behavior can be guided and regulated correctly to curb its negative or even destructive impact.