The level of destination management in the South-Moravian Region

Tourism is not only a significant tool of prosperity in well-known tourist destinations, but it is also an important potential development element in developing rural regions. In Czech Republic, the field of regional development and managing destinations started to develop in the second half of the 1990s. Organizing tourism is in the phase of building and passes through natural development. Fierce competition between individual destinations imposes natural pressures on creating marketing managements of these destinations and such offer of products that perfectly come up to tourists＇ expectations. Together with increasing requirements, the demands on quality and well-prepared destinations within home tourism revive. In the final consequence, the level of destination management influences the increase in marketability and attendance in the region. The paper outlines the main theoretical basis, principles and tools of destination management, and subsequently it summarizes the results of the analysis, and conducted survey, the objective of which was to prove the functioning of these principles in practice. The practical verification of the functioning of destination management principles in Czech Republic has been conducted in the South-Moravian region （JMK） which is one of the most-often-visited regions in the country. The set targets have been reached not only by analysing available secondary data, but the techniques of depth interviews with experts in a destination management company have also been used, as well as the techniques of an orientation questionnaire survey among travel agencies and offices that should be one of the partners for a well-functioning destination management company.

Small and Medium-Sized Enterprises （SMEs） in Personal Services

Entrepreneurship has become an attribute of the current growth without business activities. Entrepreneurship is a global world. It is not possible to think about economic driving force of technological development and scientific research. It materializes knowledge and involvement of people and society. Expansion of business activities is a source of individual country＇s economic performance. It contributes to the development of people＇s living standards. In every market economy, it represents an irreplaceable role for small and medium-sized enterprises （SMEs）. A strong representation of＂micro-enterprises＂ can be found in the field of personal services. Companies within the course of their existence go through particular stages of their development--from their foundation through the stage of steady development. After this stage, there comes their decline that can develop even into their termination. We indicate this process as a company life cycle. The aim of the submitted project is to map the life cycle of particularly chosen companies providing accommodation and catering services and to find a mutual relation among observed quantities and their stable economic positions in the market. The analysis is based on the data of macro-economic character, the data about development of receipts in the sector, development of inflation, tempo of economic growth, and development of consumer prices. Out of a company, non-financial factors will also be considered. The core of the analysis is the stage of sustainable stability of the assessed companies. The point of the findings is revelation of the causes of risks of possible transition into the stage of termination due to the decline of services volume, decline of profitability, and long-lasting payment insolvency. The contribution of the project is to draw our attention to possible risks of critical situation development and to propose how to avoid them so that the company will not occur in financial straits. Achieved information could assist the company management to make relevant decisions.

中国学界对韩国经济—经营领域的研究现状、问题及展望

建交以来中国对韩国经济-经营研究发展迅速，这成为中国韩国学研究的重要部分。从中国知网数据库的统计分析当中可以发现，韩国经济一经营研究是中国学界较为关注的国别研究之一，其关注重点随着中韩经济发展经历了一个变化的过程。1992～1997年，相关研究对韩国经济的制度层面和大企业集团的关注很多，重点是对韩国经济发展经验的引进和借鉴。1998～2008年，中国学界对韩国经济-经营领域的研究进入全面深入发展阶段，对韩国工业经济的关注度明显提高，对韩国企业的经营管理也进行了更加详实的考察和分析。2009年以来，能源问题、文化产业问题、FTA问题、农业问题、宏观经济管理当中的公共政策问题等成为中国学界的关注重点。由于主客观因素的制约，中国学界对韩国经济一经营领域的研究存在基础研究不足、跟踪研究滞后和具体产业研究不深入等问题。目前，韩国在经济一经营方面依然有很多值得中国借鉴的经验，中韩经济关系发展也面临着新的问题，中国学界对韩国经济一经营领域的研究面临着新的机遇与课题。

Economics of the plant species used in homestead agroforestry on an offshore Sandwip Island of Chittagong District, Bangladesh

This study was performed in five villages of Sandwip Upazila, Chittagong district with a view to identify the tree resources, utilization pattern and economic return of major fruit and timber tree species. Information collected from a total of 60 households ranging from marginal, small, medium and large categories. Number of plant species increased with the increase of homestead area. A total of 33 plant species were recorded from the homegarden, of which 19 were fruit and 14 were timber tree species. Considerable number of vegetables was also planted under the shade of the homestead trees. The investment analysis showed that average benefit-cost ratios were greater than one, net present values were positive and internal rate of returns were more than 10%. Long term investment on horticulture and timber tree species is highly profitable if species like Artocarpus heterophyllus, Cocos nucifera, Tectona grandis and Swietenia macrophylla are planted.

An Evolutionary Economic Geography Perspective on Types of Operation Development in West Lake, China

The types of operation play a key role in facilitating tourism consumption and economic development in a tourism destination. By adopting evolutionary economic geography theory, the paper analyzes the types of operation in West Lake Scenic Area from 1978 to 2013. First, an evolution process consisting of four stages is underpinned, and they are: the new establishment stage, the preliminary development stage, the speedup development stage, and the stabilized maturity stage. Specifically, the distinct characteristics associated with operation types are compared and evaluated at different stages throughout the process. The evolution trees are introduced to scrutinize types of operation development. The results of evolution trees demonstrate the substantial increase in both numbers and types. Second, by applying GIS spatial analysis, the paper also analyzes the spatial evolution characteristics on the types of operation, and the results unveil the co-existence of centripetal and centrifugal forces: the processes of spatial agglomeration and spatial dispersion. More specifically, we recognize the spatial process includes the emergence of node and concentration(1978–1995), the sparse distribution and intensity reduction(1996–2002), the patchy distribution and spatial agglomeration intensification(2003–2008), the dispersed distribution and core area agglomeration(2009–2013). Lastly, path dependence on resource endowment, government and market innovation, knowledge learning and spillover can reasonably explain the types of operation evolution. In conclusion, the evolutionary economic geography theories provide new theoretical and empirical perspectives for tourism policy analysis. At the same time, our comprehensive evidences impart more comprehensive insights and offer useful managerial and policy implications.

Study on Ecological Strategy of Enterprises' Competition

The ecolotogical research of enterprises＇ competition is the front line of current research of enterprises ＇ competition strategy ： This text applies the competition principle of living creature in ecology to research enterprises＇ competition problems .explains the ecological characterisiics of enterprises＇ competition, such as non-symmetry, crowded effect, density effect. competition-rejective effect, suitable resources niche and red queen effect etc., deduces the ecological model of enterprise＇ competition, and further analyzes enterprises＇ competition strategy; strategy R and strategy K. on the basis of enterprises＇ practices, Therefore enterprises＇ competition ecosystem theories have further been deepened and enriched.

Study on Growing Enterprise Operation Profit Management Method

With the rapid development of economy and constant improvement of social market economy system, the trade between countries is becoming more frequent and the competition is more intensified. As the main body of economy market, enterprises＇ competition is also expanding and strengthening, and fierce competition makes the disadvantaged enterprise withdrawal and also promotes the new enterprise. But the growing enterprise wants to grow sturdily, which is affected by many factors. It needs to face many challenges and cope with various problems. Some problems may not be in place, and they can not find any guidance examples, and this needs enterprise to analyze and choose. Slightly careless, emerging enterprises will be nipped in the cradle. This paper analyzes the operation management mode for the growing enterprise, based on this, it finds out the operation concept and proper operation mode suitable for the long-term development of enterprise, inorder to provide help for relevant stat^t：

Empirical Research on the Relationship between Best Corporation Practices and Environmental Performance

Is the adoption of best practice in business associated with improved environmental performance？ And what methods can he used to assess and compare the environmental practices and performance of different companies？ In this paper, through case anatysis, the business environmental practices and performance of five companies in the manufacturing sector were examined and scored. Assessing these companies practices and performance according to “The best practice model” designed by Australian Manufacturing Council （AMC. 1994）. The finding shows that there is strong correlation between environmental practices and performance of companies （r=0.85, p〈0.05）, and indicates that corporate paying attention to environmental issue will improve its all performances in business.

Measuring the Degree of Innovation in Retail and Services Micro and Small Enterprises

Micro and small enterprises （MSEs） are considered the most dynamic and flexible arrangement of activity. In the economy, the foundation and development of these features is important for the creation of the so-called ＂normal＂ economic environment. The main objective of this research is to present a research model of innovation in MSEs to analyse： first, the degree of innovation of MSEs, and second, how the innovation is handled by existing MSEs as a result of its business environment. The research made is based on a sample of 550 MSEs distributed over six cities across the Brazilian State of Piaui. The data were collected using the Innovation Radar application, which is owned by the SEBRAE Local Innovation Agents program. Statistical techniques of descriptive, exploratory, and inferential nature were used for corresponding data treatment and results validation. The results obtained suggest that MSEs have innovation capacity between the ＂Little Innovative＂ and ＂Occasional Innovative＂ range, and also that the average and the distribution of innovation levels are similar amongst MSEs analyzed.

The Audit Opinion of Earnings Management in Listed Companies of China

The paper testes the relationship between audit opinions and financial sensitive zones and accounts on the basis of the data of A-share companies in China. The author finds that when ROE of listed companies is in the small-profit zone or in the large-loss zone, the probabilities that they get modified audit opinions increase. But the right-offering zone, accrual accounts and accounts below the line have no significant effects on the modified audit opinions. Besides, the author also finds that the ratio of accounts receivable to asset, debt ratio, previous year＇s audit opinion and change of CPA firms have significant positive effects on the modified audit opinions, while the ratio of major business revenue and size of companies have no notable effects. Some other factors such as cash ratio, age of the listing and CPA firm ranking have no consistent and continuous effects.

Analysis and Reflection about Necessity and Feasibility of corporate tax planning

Corporate tax planning is both an inevitable outcome of the market economy and an inevitable result of profit-driven enterprise. Through tax planning, companies can not only regulate their production and business activities, but also correctly handle the relationship between enterprise and government., The basic principles of corporate tax planning, including compliance law and consolidated financial capability, the security of national tax law and the both theory and practice of home and abroad corporate tax planning carry out the feasibility of providing guaranteed.

Corporate Social and Environmental Reporting Institutionalized

External Corporate Social and Environmental Reporting （CSER） finds its raison d＇etre in corporations＇ search for both a license to operate and accountability towards society. This suggests a relationship between corporations and society. In this study, that relationship is analyzed, specifically the relationship between levels of CSER and economic institutions. A strong link with institutions is an outcome of institutionalization. The economic institutions applied are economic freedom and legal origin as a proxy for national corporate governance systems. The results of this descriptive study show associations between CSER levels and economic freedom. CSER is also related to national corporate governance systems through legal origin. CSER appears to be institutionalized, or in any case, corporations seem to be aware of the economic institutionalization of CSER.

Analysis of Marketing Strategy Based on The Consumer Behavior under the New Situation

Consumers are the source of enterprise profits and the center of enterprise marketing activities. The study of consumption pattern has strategic significance on enterprise business activities. In terms of the enormous consumption market as China in particular, the study of its consumption pattern is particularly significant. Through the periodic classification of Chinese economic pattern, this thesis extracts the main consumption pattern characteristics of different stages. Through the exploration of the consumption pattern, it analyzes the development rule of consumption pattern and seeks the intrinsic relationship between consumption pattern and enterprise marketing. On this basis, it proposes suggestions of enterprise marketing counternaeasures that adapt to consumption pattern and contribute to enterprise development.

Social progress for the exploration of reform in the rural management system research

Combining with the third plenary session of the 17th ＂the central committee of the communist party of China on promoting rural reform and development of certain major issue decision＂ and the eighteenth big clear adherence to and improve the basic rural operation system and to protect farmer＇ s right to the contracted management of land, the land and collective income distribution, the resolution of collective economic power, this paper discusses the main content of deepening reform of China＇ s basic rural operation system. It elaborates we must adhere to stabilize and improve the rural basic management systems, give farmers more fully right to protect the land, develop rural land contract management rights transfer, and promote agricultural innovation and industrial organization.