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1、河北科技师范学院本科毕业论文（设计）外文翻译全球旅游与房地产院（系、部）名 称 ： 商务管理系 专 业 名 称： 工程管理 学 生 姓 名： 胡峰 学 生 学 号： 9119080108 指 导 教 师： 沈玲 2012年01月06日河北科技师范学院教务处制I摘 要AbstractAny country is facing the problem of ethics of professional accountants, which also has been a focus of accounting theories for many years. Especially since th
2、e financial crisis in 2008 and the recession of world economy, business has been difficult, which makes the ethics of professional accountants more important. In perspective of business ethics, the author discusses the characteristics and the structure of ethics of professional accountants, locating
3、 the barriers for the construction of ethics of professional accountants and relevant reasons, and proposing the way for establishing the system of ethics of professional accountants.摘 要任何一个国家都面临专业会计师的职业道德问题，这也一直是会计师多年来的重点。尤其是自2008年金融危机以来，世界经济衰退，商业变得更严峻，这使得职业会计师道德更重要。从商业道德的角度来看，笔者讨论的会计师职业道德的特点和结构以及阻
4、碍道德建设的专业会计及相关原因，并提出建立系统的的专业会计师道德的方式。河北科技师范学院2012届本科毕业论文（设计）外文翻译DirectoryAbstractI摘 要IUnderlying Factors in Real Estate and Tourism Globalization1Tourism Real Estate-Definitions and Measurement1Tourism Defined1Measures of Real Estate Aspects of Tourism2Real Estate and International Tourism2Hotels3Inf
5、rastructure3Changing Structure, Multiple Future Paths4Real Estate Competitiveness and Opportunities4Conclusions4一 全球化下旅游业和房地产业的基本因素6二 旅游房地产-定义和界定6（一）旅游定义6（二）旅游房地产方面6三 房地产和国际旅游7（一）酒店业7（二）基础设施7（三）多种多样的其他途径8（四）房地产竞争和机遇8结论8原文出处9II河北科技师范学院2012届本科毕业论文（设计）外文翻译Underlying Factors in Real Estate and Tourism G
6、lobalization While a number of studies exist on global real estate markets,little has been written on the implications of globalization from the point of view of the US real estate industry. Scholars and analyst identify three main sectors within the broad real estate industry, investment,developmen
7、t,services ,each of which is affected differently by globalization. Even without physical presence, the global economy affects many aspects of the industry, including real estate prices and returns, and the underlying costs of materials. Motivations for globalization of real estate investment includ
8、e diversification of risk, higher returns, and changing customer demand. Geographic diversification within a single product type raises questions, as there is evidence that both office and residential products move with the global market rather than distinctly by geographic area. A broader mix of re
9、al estate products appears to provide diversification benefits in a mix with other types of products in a global portfolio.Research on tourism globalization has largely focused on tourism as an activity or a service, rather than the real estate aspects and implications .Communications technology suc
10、h as the Internet has expanded access to the international market for small tourism providers. Making use of these technologies has affected human resource demand, adding higher skilled/higher wage jobs to the tourism sector. Researcher describes a range of tourism investment directions that are dir
11、ectly tied to the real estate. Tour operators made direct investment in hotel capacity in the 1960s and 1970s, while other foreign investment has concentrated in hotels in metropolitan areas. Theme park operators, such as Disney and Legoland, have developed internationally. The author also notes sma
12、ll-scale micro-investments have been eased by the free flow of capital within the European Union. Overall, these investments are small compared to other aspects of tour ism development, such as management, franchising, and even the globalization of tourism supply chains.Tourism Real Estate-Definitio
13、ns and MeasurementTourism DefinedAlthough tourism is often described as an industry, it does not show up as a single industry or sector, or even as the sum of a set of sectors, in the normal economic accounting for the US economy. Instead, tourism involves portions of more than half a dozen industri
14、al sectors.The World Trade Organization defines tourism as the activities of persons traveling to and staying in places outside their usual environment for not more than one consecutive year for leisure, business and other purposes not related to the exercise of an activity remunerated from within t
15、he place visited. This definition focuses on travel as a key aspect of tourism. In addition to travel, the main activities involving tourism include accommodations, food and beverage services, as well as shopping, entertainment, amusement and recreation.Measures of Real Estate Aspects of TourismHistorically, much of tourism development has been tied to new real estate development. Real estate (in the form of building structures) is the single largest component of capital investment in the t
