【正文】
he system of ethics of professional accountants. 摘 要 任何一個(gè)國(guó)家都面臨 專業(yè)會(huì)計(jì)師 的職業(yè)道德問(wèn)題 ,這也一直是會(huì)計(jì) 師 多年 來(lái)的重點(diǎn) 。 尤其 是 自 2020 年 金融危機(jī)以來(lái),世界經(jīng)濟(jì) 衰退, 商業(yè)變得 更 嚴(yán)峻 ,這使得職業(yè)會(huì)計(jì)師道德更重要。 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 II Directory Abstract .................................................................. I 摘 要 ..................................................................... I Underlying Factors in Real Estate and Tourism Globalization .................................................. 1 Tourism Real EstateDefinitions and Measurement ................................................................. 1 Tourism Defined .................................................................................................................. 1 Measures of Real Estate Aspects of Tourism ...................................................................... 2 Real Estate and International Tourism........................................................................................ 2 Hotels................................................................................................................................... 3 Infrastructure ....................................................................................................................... 3 Changing Structure, Multiple Future Paths ......................................................................... 4 Real Estate Competitiveness and Opportunities ................................................................. 4 Conclusions ................................................................................................................................ 4 一 全球化下旅游業(yè)和房地產(chǎn)業(yè)的基本因素 ..................................... 6 二 旅游房地產(chǎn) 定義和界定 .................................................. 6 (一)旅游定義 ................................................................................................................. 6 (二)旅游房地產(chǎn)方面 ..................................................................................................... 6 三 房地產(chǎn)和國(guó)際旅游 ....................................................... 7 (一)酒店業(yè) ..................................................................................................................... 7 (二)基礎(chǔ)設(shè)施 ................................................................................................................. 7 (三)多種多樣的其他途徑 ............................................................................................. 8 (四)房地產(chǎn)競(jìng)爭(zhēng)和機(jī)遇 ................................................................................................. 8 結(jié)論 ...................................................................... 8 原文出處 .................................................................. 9 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 1 Underlying Factors in Real Estate and Tourism Globalization 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,development,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 include 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 real 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