【正文】 volatile industry, and may reduce the overall re turns that can be expected from real estate investments, which generally have a long term horizon. Security issues can further increase volatility and uncertainty. Changing investment structures may have further effects which are difficult to predict. The growing role of investment panies specialized in neither tourism nor real estate alone, but being major owners of tourism related real estate and services, may change how long term planning and investment occurs in the industry. 河北科技師范學(xué)院 2020 屆本科畢業(yè)論文（設(shè)計(jì)）外文翻譯 6 一 全球化下旅游業(yè)和房地產(chǎn)業(yè)的基本因素 雖然對(duì)全球房地產(chǎn)市場中存在的一些研究，很少 涉及 美國房地產(chǎn)行業(yè)的角度， 但 全球化的影響 已經(jīng) 被 論及 。s centralized governmental structure and revenues from expanding economic growth. Countries with more decentralized infrastructure provision systems and/or lower revenues from growth are less able to respond quickly to growing infrastructure needs. Transportation is only one facet of the infrastructure bottleneck problem. In many developing countries, a safe water supply and reliable energy resources are also at issue. 河北科技師范學(xué)院 2020 屆本科畢業(yè)論文（設(shè)計(jì)）外文翻譯 4 Infrastructure opportunities are characterized by both strong demand and fluidity in how it may be financed. In addition to the direct opportunities that may emerge from this for a range of realestate related firms (such as builders and financial firms), ancillary services, such as retail close to transit hubs, create further opportunities for real estate firms. Changing Structure, Multiple Future Paths Both the hotel and infrastructure sectors show significant changes over time that affect the level and manner of involvement of real estate firms. Changing ownership structure of hotel panies offer a role for real estate firms that have not previously specialized in hospitality functions, while the increased concentration of brands among larger suppliers opens up the possibility of building longterm customer relations between property owners, managers, and hotel service panies. The need to modernize infrastructure for a growing international travel base opens up many opportunities as well. The following section looks more broadly at both opportunities and constraints and how they may affect the role of real estate firms involved in tourism globalization. Real Estate Competitiveness and Opportunities The preceding review of trends in tourism and in particular the hotel industry highlight a number of factors of importance in considering how tourism globalization may interact with the real estate industry as it, too, globalizes. First we consider how worldwide trends are likely to affect the location of real estate opportunities. Major advantages of US firms in moving into global areas of tourism include their history with the globalizing tourism service providers (such as hotels)。 從商業(yè)道德的角度來看 ， 筆者 討論的 會(huì)計(jì)師職業(yè)道德的 特點(diǎn)和結(jié)構(gòu) 以及阻礙 道德建設(shè)的專業(yè)會(huì)計(jì)及相關(guān)原因，并提出建立 系統(tǒng)的 的 專業(yè) 會(huì)計(jì)師道德的 方式。 河北科技師范學(xué)院 本科畢業(yè) 論文（設(shè)計(jì)） 外文翻譯 全球旅游與房地產(chǎn) 院（系、部） 名 稱 ： 商務(wù)管理系 專 業(yè) 名 稱： 工程管理 學(xué) 生 姓 名： 胡峰 學(xué) 生 學(xué) 號(hào)： 9119080108 指 導(dǎo) 教 師： 沈玲 2020 年 01 月 06 日 河北科技師范學(xué)院教務(wù)處制 摘 要 I Abstract Any country is facing the problem of ethics of professional accountants, which also has been a focus of accounting theories for many years. Especially since the financial crisis in 2020 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 the barriers for the construction of ethics of professional accountants and relevant reasons, and proposing the way for establishing t