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To modernize budgeting system is a challenge issue in many developing countries. To some scholars (Schick, 1998a, 1998b; Ma, 2009a), developing countries must first put into place basic budgetary controls before moving to more advanced models of budgeting. This approach of “basic first,” however, is questioned by others (e.g., Andrew, 2006). Drawing on China's recent budget reforms, this essay reconfirms the validity of the “basics first” approach. In China, budget reform since 1999 has begun to install budgetary controls for state finance, leading to an enhancement of budgeting capacity and financial accountability. However, governments at the same time have begun to be plagued by the unexpected problem of delays in spending and the accumulation of significant underexpenditures. Contrary to what many people may believe, we contend that this somewhat odd problem arises not because the new budgeting system has exercised too much control but rather because the new system is not yet effective in exerting budgetary controls.

Taking Tibet as a case study, this paper aims to develop an in-depth understanding of the influence that off-season tourism promotion (OTP) has on seasonal destinations from a multi-stakeholder perspective.

A qualitative research method was designed using participatory observation, in-depth interviews and focus group interviews in Tibet from March 2018 to February 2019.

The results revealed the different effects of OTP on destinations from a multi-stakeholder perspective. Residents report place change as a perceived threat from off-season tourists. Additionally, the irregular nature of seasonal employment can lead to service provider–related failures. While traditional seasonal tourists viewed OTP promotions as the destruction of place identity, promotion-motivated tourists presented a lesser degree of place loyalty. The prospect of off-season tourism has also led to concerns among scholars regarding deteriorating environmental sustainability.

This paper can help destination managers and policymakers re-assess the effects of seasonality and off-season tourism policies.

This paper discusses the phenomenon of seasonality from a multi-stakeholder perspective. The study explores residents’ perception of OTP-related place change, the causes of seasonal employment and how the market segments in off-season tourism, all of which complement existing research. Lastly, using a mixed data collection and analysis method, the study provides a feasible approach to analyze tourism phenomena.

标题:淡季旅游促销如何影响季节性目的地?多元利益相关者视角下的西藏

本(límite de 100 palabras)文以西藏为例, 从多方利益相关者的角度深入了解了旅游淡季促销（OTP）对季节性旅游目的地的影响。

本文采用参与式观察法、深度访谈法、焦点小组访谈法, 于2018年3月至2019年2月在西藏开展定性研究。

研究结果从多方利益相关者的角度揭示了旅游淡季促销（OTP）对目的地的不同影响。根据居民的报告, 地方的变化被视为来自淡季游客的威胁。此外, 季节性就业的不规律性可能导致服务提供方出现相关问题。传统的季节性游客认为OTP是对地方认同的破坏, 而以促销为动机的游客对地方的忠诚度较低。淡季旅游的前景也引起了学者们对环境可持续性恶化的担忧。

本文可以帮助旅游地管理者和决策者重新评估季节性和淡季旅游政策的影响。

本文从多方利益相关者的角度探讨了季节性现象。本研究探讨了居民对OTP相关的地点变化的感知、季节性就业的原因以及淡季旅游的市场细分, 这些都弥补了现有研究的不足。最后, 运用混合数据收集与分析方法, 为旅游现象的分析提供了一条可行的途径。

季节性, 淡季旅游, 定性, 利益相关者, 可持续性, 西藏

Cómo la promoción del turismo fuera de temporada afecta los destinos estacionales？ Una perspectiva de múltiples actores en el Tíbet

Tomando el Tíbet como un estudio de caso, este documento desarrolla una comprensión profunda de la influencia que la promoción turística fuera de temporada (OTP) tiene en los destinos estacionales desde una perspectiva de múltiples actores.

Se diseñó un método de investigación cualitativa utilizando observación participativa, entrevistas en profundidad y entrevistas de grupos focales en el Tíbet desde marzo de 2018 hasta febrero de 2019.

Los resultados revelaron los diferentes efectos de OTP en los destinos desde una perspectiva de múltiples actores. Desde el punto de vista de los residentes los cambios en el destino se percibe como una amenaza de los turistas fuera de temporada. Además, la naturaleza irregular del empleo estacional puede conducir a fallos relacionados con los proveedores de los servicios. Mientras que los turistas tradicionales de temporada vieron en las promociones de OTP una pérdida de identidad del lugar, los turistas motivados por la promoción presentaron un menor grado de lealtad al lugar. La perspectiva del turismo fuera de temporada también ha generado preocupaciones entre los académicos sobre el deterioro de la sostenibilidad ambiental.

Este documento puede ayudar a los gerentes de destino y a los responsables políticos a reevaluar los efectos de la estacionalidad y las políticas de turismo fuera de temporada.

Este artículo discute el fenómeno de la estacionalidad desde una perspectiva de múltiples actores. El estudio explora la percepción de los residentes sobre los cambios del destino relacionado con la OTP, las causas del empleo estacional y la percepción que tienen los segmentos de mercado en el turismo fuera de temporada, todo lo cual complementa la investigación existente. Por último, utilizando un método mixto de recopilación y análisis de datos, el estudio proporciona un enfoque factible para analizar los fenómenos turísticos.

estacionalidad, turismo fuera de temporada, cualitativo, partes interesadas, sostenibilidad, Tíbet

Trabajo de investigacion

Gives an in depth view of the strategies pursued by the world’s leading chief executive officers in an attempt to provide guidance to new chief executives of today. Considers the marketing strategies employed, together with the organizational structures used and looks at the universal concepts that can be applied to any product. Uses anecdotal evidence to formulate a number of theories which can be used to compare your company with the best in the world. Presents initial survival strategies and then looks at ways companies can broaden their boundaries through manipulation and choice. Covers a huge variety of case studies and examples together with a substantial question and answer section.

Presents over sixty abstracts summarising the 1999 Employment Research Unit annual conference held at the University of Cardiff. Explores the multiple impacts of globalization on work and employment in contemporary organizations. Covers the human resource management implications of organizational responses to globalization. Examines the theoretical, methodological, empirical and comparative issues pertaining to competitiveness and the management of human resources, the impact of organisational strategies and international production on the workplace, the organization of labour markets, human resource development, cultural change in organisations, trade union responses, and trans‐national corporations. Cites many case studies showing how globalization has brought a lot of opportunities together with much change both to the employee and the employer. Considers the threats to existing cultures, structures and systems.

Globalisation is generally defined as the “denationalisation of clusters of political, economic, and social activities” that destabilize the ability of the sovereign State to control activities on its territory, due to the rising need to find solutions for universal problems, like the pollution of the environment, on an international level. Globalisation is a complex, forceful legal and social process that take place within an integrated whole with out regard to geographical boundaries. Globalisation thus differs from international activities, which arise between and among States, and it differs from multinational activities that occur in more than one nation‐State. This does not mean that countries are not involved in the sociolegal dynamics that those transboundary process trigger. In a sense, the movements triggered by global processes promote greater economic interdependence among countries. Globalisation can be traced back to the depression preceding World War II and globalisation at that time included spreading of the capitalist economic system as a means of getting access to extended markets. The first step was to create sufficient export surplus to maintain full employment in the capitalist world and secondly establishing a globalized economy where the planet would be united in peace and wealth. The idea of interdependence among quite separate and distinct countries is a very important part of talks on globalisation and a significant side of today’s global political economy.

Defines “insider trading” and looks at the effects of insider trading on an economy. Considers the factors which have caused legislation and the rationale behind insider trading. Compares the economic and financial approaches to the problem. Outlines the European, UK and US positions covering legislation, arguments, prohibitions and penalties. Cites important cases in the USA, which have caused changes in the law. Concludes that there is a need for standardization, together with better access to timely information but highlights that the markets require freedom within which to work effectively and accepts that there will always be an element of insider trading in any market.

Maneno mengi yanayohusu haki za binadamu na haki za kiteknolojia hayajatafsiriwa katika lugha ya Kiswahili. Kwa hivyo, wataalamu wa teknolojia na watetezi wa haki za kidijitali hutumia maneno ya Kiingereza – hata bila utohozi – wanapozungumzia haki za kiteknolojia. Hali hii ya mambo inachangia udhoofu fulani katika utetezi wa haki za kidijitali kwani wanaojaribu kueleza jamii umuhimu wa haki hizi hulazimishwa kutegemea msamiati wa Kiingereza usiyo na msingi au viungo na lugha ya Kiswahili Katika makala hii, tutazungumzia umuhimu wa kukaribisha watu kutumia lugha za Kiafrika kwenye mtandao.

Kiswahili ni lugha ya Kiafrika inayozungumzwa katika eneo zaidi sana duniani. Karibu watu milioni mia moja na arobaini Afrika mashariki wanazungumza Kiswahili kama lugha yao ya kwanza au ya pili, miongoni mwao Wakenya na Watanzania, wenyeji wa nchi ambamo Kiswahili ni lugha ya kitaifa. Tena kuna historia ndefu ya kutumiwa kwa lugha ya Kiswahili katika uandishi, uchapishaji na ubunifu wa utamaduni wa kisasa. Kiswahili pekee yake ndiyo lugha ya asili ya Kiafrika inayotumika kama lugha ya maalum ya Umoja wa Mataifa za Kiafrika. Hata hivyo, kwa upande wa matumizi ya Kiswahili, hasa kwenye mada ya teknolojia, Kiswahili imewachwa nyuma.

Zaidi ya maneno rasmi, uwepo wa lugha za Kiafrika ni muhimu kuimarisha jumuiya za Kiafrika mtandaoni kwani lugha inalenga sana haki na utambulisho wa watu. Miradi za kutafsiri maneno za kiteknolojia katika lugha ya Kiswahili inahimiza jumuiya za Afrika Mashariki kuunda jamii inayosimamia matakwa yao vyema. Makala hii basi inazingatia umuhimu wa lugha kwenye kuunda jamii na katika hatua za kuondoa mbinu za kikoloni mtandaoni ili wenyeji wa Afrika Mashariki wajione mtandaoni kwa ujumla wao wote. Makala pia itazingatia semiotiki ya lugha katika ubunifu wa teknolojia, na umuhimu wa kutafsiri jamii ya lugha ya Kiswahili katika harakati za kuondoa ukoloni katika ubunifu huu. Lakini sio tu kwamba lugha ya Kiswahili ndio pekee inayoweza kuondoa mbinu za kikoloni mtandaoni, kwani pia lugha hiyo ina ishara za kutawalwa kwa jamii fulani. Bali makala hii inatumia mfano wa Kiswahili kuhimiza utumiaji wa lugha za kiasili au za kimama mtandaoni ili kulinda mustakabali wa kidijitali wa umma.

Umuhimu wa makala hii ni kuashiria jipya umuhimu wa lugha katika harakati za kuendeleza haki za kidijitali na hasa kuondoa mbinu za kikoloni kwenye teknolojia, swala lisilowahijadiliwa katika lugha ya Kiswahili.

Business is about building relationships and hence relationship building is becoming increasingly important for cross‐cultural management. Current research findings in this area have mainly focused on relationship marketing or on cultural dimensions of business relationships. This preliminary study attempts to break the boundary and aims to explore relationship building from a culture‐specific perspective while in corporating a social constructivist dimension. Specifically, it compares relationship building across four cultures including European, New Zealand, Chinese, Indian and South African cultures. The research method is interpretive, based on an analysis of interview results with business executives from the four target cultures.

Outlines previous research on the links between R&D expenditure, firm value and executive compensation; and presents a study of the relationship between R&D expenditure and total cash executive compensation in the US pharmaceutical and computer/telecommunications industries between 1979 and 1996. Uses pooled cross‐sectional time series regression to find a positive link between compensation, R&D and accounting earnings for both industries over the whole period (although the significance varies for each in different sub‐periods); but mixed results for the relationship with cash flow. Discusses consistency with other research and the implications of the findings.

In this study, electrochemical deposition method which have cheaper equipment than thermal spraying methods and is available for the production of composite coatings were used.

Composite coatings were electrodeposited from a Watts's bath solution in which the suspended Cr₃C₂-NiCr particles were dispersed in the bath solution during deposition. Potentiodynamic polarization and electrochemical impedance spectroscopy techniques have been used to evaluate the corrosion resistance of the composite coating in the 3.5 Wt.% NaCl solution.

It was found that the submicron Cr₃C₂-NiCr particles distributed uniformly in the coating and depend on the current density of deposition, different amount of particles can be incorporated in the coating. The results showed that the corrosion resistance of the Ni/ Cr₃C₂-NiCr composite coatings is more comparable to the pure nickel coating.

Production of Ni-base composite coating from an electrolytic bath containing Cr₃C₂-NiCr particles is possible via electrodeposition.