全球旅游與房地產(chǎn)外文翻譯

1、<p><b>　　河北科技師范學(xué)院</b></p><p>　　本科畢業(yè)論文（設(shè)計(jì)）外文翻譯</p><p><b>　　全球旅游與房地產(chǎn)</b></p><p>　　院（系、部）名 稱 ： 商務(wù)管理系 </p><p>　　專 業(yè) 名 稱：

2、 工程管理 </p><p>　　學(xué) 生 姓 名： 胡峰 </p><p>　　學(xué) 生 學(xué) 號： 9119080108 </p><p>　　指 導(dǎo) 教 師： 沈玲 </p><p>　　2012年01月06日</p

3、><p>　　河北科技師范學(xué)院教務(wù)處制</p><p><b>　　Abstract</b></p><p>　　Any country is facing the problem of ethics of professional accountants, which also has been a focus of accounting the

4、ories for many years. Especially since the 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 bu

5、siness ethics, the author discusses the characteristics and the structure of ethics of professional accountants, locating the barriers for the construction of eth</p><p><b>　　摘 要</b></p>&

6、lt;p>　　任何一個國家都面臨專業(yè)會計(jì)師的職業(yè)道德問題，這也一直是會計(jì)師多年來的重點(diǎn)。尤其是自2008年金融危機(jī)以來，世界經(jīng)濟(jì)衰退，商業(yè)變得更嚴(yán)峻，這使得職業(yè)會計(jì)師道德更重要。從商業(yè)道德的角度來看，筆者討論的會計(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)會計(jì)及相關(guān)原因，并提出建立系統(tǒng)的的專業(yè)會計(jì)師道德的方式。</p><p><b>　　Directory</b></p>

7、;<p>　　AbstractI</p><p><b>　　摘 要I</b></p><p>　　Underlying Factors in Real Estate and Tourism Globalization1</p><p>　　Tourism Real Estate--Definitions and Measu

8、rement1</p><p>　　Tourism Defined1</p><p>　　Measures of Real Estate Aspects of Tourism2</p><p>　　Real Estate and International Tourism2</p><p><b>　　Hotels3<

9、;/b></p><p>　　Infrastructure3</p><p>　　Changing Structure, Multiple Future Paths4</p><p>　　Real Estate Competitiveness and Opportunities4</p><p>　　Conclusions4&l

10、t;/p><p>　　一 全球化下旅游業(yè)和房地產(chǎn)業(yè)的基本因素6</p><p>　　二 旅游房地產(chǎn)-定義和界定6</p><p><b>　?。ㄒ唬┞糜味x6</b></p><p>　?。ǘ┞糜畏康禺a(chǎn)方面6</p><p>　　三 房地產(chǎn)和國際旅游7</p><p&g

11、t;<b>　?。ㄒ唬┚频陿I(yè)7</b></p><p><b>　?。ǘ┗A(chǔ)設(shè)施7</b></p><p>　?。ㄈ┒喾N多樣的其他途徑8</p><p>　　（四）房地產(chǎn)競爭和機(jī)遇8</p><p><b>　　結(jié)論8</b></p><p&g

12、t;<b>　　原文出處9</b></p><p>　　Underlying Factors in Real Estate and Tourism Globalization </p><p>　　While a number of studies exist on global real estate markets,little has been written

13、 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 o

14、f 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 underl</p><p>　　Re

15、search on tourism globalization has largely focused on tourism as an activity or a service, rather than the real estate aspects and implications .Communications technology such as the Internet has expanded access to the

16、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

17、 investment directions that are directly tied to the real </p><p>　　Tourism Real Estate--Definitions and Measurement</p><p>　　Tourism Defined</p><p>　　Although "tourism" i

18、s 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 mo

19、re than half a dozen industrial sectors.</p><p>　　The World Trade Organization defines tourism as "the activities of persons traveling to and staying in places outside their usual environment for not mo

20、re than one consecutive year for leisure, business and other purposes not related to the exercise of an activity remunerated from within the place visited." This definition focuses on travel as a key aspect of tour

21、ism. In addition to travel, the main activities involving tourism include accommodations, food and beverage services, as well as sho</p><p>　　Measures of Real Estate Aspects of Tourism</p><p>　

22、　Historically, 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 tourism -related ind

23、ustries. Structures account for between 55 and 60 percent of capital investment in arts, entertainment and recreation industries and in accommodations and food services.More than half of capital investment in the retail

24、sector is also in structures. (The average share of structure</p><p>　　Real Estate and International Tourism</p><p>　　The localized nature of real estate is weakening. From land development to d

25、esign and construction, firms that once focused only on local markets with in a US region are finding demand for their services abroad, diversifying their markets and developing new risk-management techniques. In the con

26、text of international tourism, the primary real estate players have historically been global hotel and hospitality chains, international developers of hotels, resorts and vacation communities, and to a so</p><

27、p><b>　　Hotels</b></p><p>　　Globalization of tourism is creating new opportunities in accommodations. For US real estate firms involved in hotel real estate, revenues are often as high outside

28、as in the US. Even in the emerging economies experiencing growth in tourism outpacing inventory growth, rates in hotels catering to business and international travelers are at times comparable with rates in major cities

29、 in developed countries. </p><p>　　Changing structure in the hotel industry is creating segmented opportunities for hotel brands and hotel and property managers--which can be considered akin to specialized r

30、eal estate services--and property owners. While there is no standard hotel ownership and management structure, in general the largest international hotel companies own multiple brands and franchise the majority of their

31、business worldwide. Few of the top ten international hotel companies own the majority of their hotel real es</p><p>　　Infrastructure</p><p>　　Infrastructure is a real estate-related and tourism-

32、related product whose growth in importance is affected by many of the same factors leading to growth in international tourism. Infrastructure can be either a constraint to tourism development and related real estate inve

33、stments or an opportunity for real estate related investment to overcome these constraints.</p><p>　　Infrastructure can be a significant bottle neck to the expansion of international tourism, especially in d

34、eveloping and emerging economies. China has addressed this problem through extensive transportation infrastructure investments--the decision to make these investments has been fairly straightforward due to the country

35、9;s centralized governmental structure and revenues from expanding economic growth. Countries with more decentralized infrastructure provision systems and/or lower revenues from </p><p>　　Infrastructure oppo

36、rtunities 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 real-estate related firms (such as builders and f

37、inancial firms), ancillary services, such as retail close to transit hubs, create further opportunities for real estate firms.</p><p>　　Changing Structure, Multiple Future Paths</p><p>　　Both th

38、e 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 companies offer a role for real estate fir

39、ms that have not previously specialized in hospitality functions, while the increased concentration of brands among larger suppliers opens up the possibility of building long-term customer relations between property owne

40、rs, managers, and hotel service companies. The need t</p><p>　　Real Estate Competitiveness and Opportunities</p><p>　　The preceding review of trends in tourism and in particular the hotel indust

41、ry 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 l

42、ocation 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); access to c</p><

43、p>　　Conclusions</p><p>　　Key factors driving the globalization of tourism include the economic growth of emerging economies, the expansion of multinational business and consequent travel through the globe

44、, and the widening communications base that provides information on all parts of the world. This expansion affect s both the tourism industry and the real estate industry, as well as ways that the two interact. </p&

45、gt;<p>　　As tourism has expanded globally, many of the traditional tourism service providers have changed their business structure to facilitate the expansion into new markets. This has often included a separation

46、 of real estate activity from the core travel-related services. This process of fragmentation opens the door to development and investment activities by real estate players. </p><p>　　Major international pla

47、yers in both industries are following broader trends in economic growth, investing in high end products throughout the world to serve international travelers as well as an expanding base of middle and upper income travel

48、ers in emerging economies. The result has been a tendency for prices in developing areas to become world prices. </p><p>　　A number of issues and constraints face the tourism industry, which could affect r

49、eal estate investments in this area. Infrastructure capacity constraints are likely to impede the pace at which tourism demand grows. Legal and institutional differences across borders will slow the ability of real esta

50、te firms to respond to growing demand internationally. Price factors, from exchange rates to energy costs, make this a particularly volatile industry, and may reduce the overall re turns that can be</p><p>　

51、　一 全球化下旅游業(yè)和房地產(chǎn)業(yè)的基本因素</p><p>　　雖然對全球房地產(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。學(xué)者和分析師確定在龐大的房地產(chǎn)行業(yè)中，投資，開發(fā)，服務(wù)，三個主要部門其中的每一個都不同的受到全球化的影響。即使沒有類似影響的存在，全球經(jīng)濟(jì)影響同樣行業(yè)的許多方面，包括房地產(chǎn)價格和回報(bào)，以及基礎(chǔ)材料成本。房地產(chǎn)投資全球化的動機(jī)包括多樣化的風(fēng)險(xiǎn)，高回報(bào)，和不斷變化

52、的客戶需求。在一個單一的產(chǎn)品類型的地理多樣化提出了一些問題，由于有證據(jù)顯示，辦公室和住宅產(chǎn)品與全球市場的地理區(qū)域有關(guān)，且不會產(chǎn)生太明顯的變化。一個房地產(chǎn)產(chǎn)品更廣泛的組合，會出現(xiàn)與其他類型的產(chǎn)品在全球投資組合的組合，以提供多元化的好處。</p><p>　　旅游業(yè)作為一項(xiàng)活動或一個服務(wù)，而不僅是房地產(chǎn)方面和影響，旅游業(yè)全球化的研究主要集中在通信技術(shù)（如Internet）等已擴(kuò)大到國際市場上的小型旅游提供商的訪問。利

53、用這些技術(shù)已經(jīng)影響到人力資源的需求，旅游部門增加較高技術(shù)/高工資的工作。研究人員描述了對旅游業(yè)的投資方向，直接關(guān)系到房地產(chǎn)的范圍。旅游經(jīng)營者在20世紀(jì)60年代和70年代的酒店容量的直接投資，而其他外商投資集中在大都市區(qū)的酒店。國際主題公園運(yùn)營商，如迪斯尼和樂高樂園（Legoland）。筆者還注意到，“小規(guī)模的小額投資”已在歐洲聯(lián)盟內(nèi)緩解資本的自由流動?？傮w而言，這些投資相比是很小的旅游主義發(fā)展的其他方面，如管理，特許經(jīng)營，甚至旅游供應(yīng)鏈

54、的全球化。</p><p>　　二 旅游房地產(chǎn)-定義和界定</p><p><b>　　（一）旅游定義</b></p><p>　　雖然“旅游”常常被描述作為一個行業(yè)，它不會顯示為一個單一的行業(yè)或部門，甚至是一套部門的總和，在美國經(jīng)濟(jì)的正常經(jīng)濟(jì)核算。相反，旅游業(yè)涉及的部分超過半打的工業(yè)部門。</p><p>　　世界貿(mào)易

55、組織的定義為“活動的人士前往和逗留在他們的慣常環(huán)境以外的地方內(nèi)的地方休閑度假，商務(wù)和行使活動無關(guān)的其他用途的報(bào)酬不超過連續(xù)三年參觀旅游“這個定義的重點(diǎn)在旅游作為旅游業(yè)的重要方面。除了出差，旅游涉及的主要活動包括住宿，食品和飲料服務(wù)，以及購物，娛樂，娛樂和休閑。</p><p><b>　　旅游房地產(chǎn)方面</b></p><p>　　從歷史上看，旅游業(yè)的發(fā)展已被捆綁到新

56、的房地產(chǎn)開發(fā)。房地產(chǎn)（建筑結(jié)構(gòu)的形式）是在與旅游相關(guān)的產(chǎn)業(yè)資本投資最大的單一組成部分。投資有55和60％的在藝術(shù)、娛樂和休閑住宿、餐飲服務(wù)行業(yè)和相關(guān)資本投資之中。投資結(jié)構(gòu)中超過一半的資本在零售行業(yè)的投資，（為所有行業(yè)的資本投資結(jié)構(gòu)中的平均份額剛剛超過40％）。旅游方面，在相比之下，有較重的組件的設(shè)備投資占15％的資本投資。更廣泛的方面是，與房地產(chǎn)相關(guān)的產(chǎn)品和服務(wù)作為中間投入的作用，顯示了旅游相關(guān)行業(yè)之間的廣泛變化。房地產(chǎn)交易，服務(wù)，設(shè)計(jì)

57、活動占觀光，行程安排，酒店和汽車旅館的中間投入為10％和15％，食品服務(wù)和場所，和其他如住宿占第四位，但低于5％的航空運(yùn)輸份額。</p><p>　　三 房地產(chǎn)和國際旅游</p><p>　　房地產(chǎn)局部性質(zhì)正在減弱。從土地開發(fā)，設(shè)計(jì)和施工，以往只注重本地市場，但現(xiàn)在美國地區(qū)的公司正在尋找國外為他們服務(wù)的需求，多樣化的市場和開發(fā)新的風(fēng)險(xiǎn)管理技術(shù)。在國際旅游方面，主要的房地產(chǎn)類型為歷來全球酒店

58、和餐飲連鎖店，國際酒店，度假村和度假社區(qū)開發(fā)，或某個相關(guān)程度較輕，專由業(yè)化的房地產(chǎn)開發(fā)商和服務(wù)提供商在后勤和旅游等方面上的開發(fā)等。新建和擴(kuò)建機(jī)場和其他相關(guān)的旅游基礎(chǔ)設(shè)施的現(xiàn)代化。最近，旅游需求將繼續(xù)來自于這些細(xì)分市場，但開發(fā)商們正在改變旅游供應(yīng)商專注于核心服務(wù)的習(xí)慣，現(xiàn)在往往從房地產(chǎn)方面的操作分離入手。</p><p><b>　?。ㄒ唬┚频陿I(yè)</b></p><p>

59、;　　旅游業(yè)的全球化正在創(chuàng)造新的機(jī)會，在住宿方面。對于美國的房地產(chǎn)公司參與酒店房地產(chǎn)，在美國收入往往處于高外。即使經(jīng)歷了旅游發(fā)展達(dá)到了預(yù)期增長的新興經(jīng)濟(jì)體，餐飲企業(yè)和國際旅客的酒店率在時間與率可以和發(fā)達(dá)國家主要城市相媲美。</p><p>　　在酒店業(yè)的結(jié)構(gòu)變化，是創(chuàng)造細(xì)分的酒店品牌，酒店和物業(yè)管理者的變化- 服務(wù)對象可以被視為類似于專門的房地產(chǎn)服務(wù) - 業(yè)主。雖然是沒有標(biāo)準(zhǔn)的酒店的所有權(quán)和管理結(jié)構(gòu)，在一般情況下

60、的最大的國際酒店管理公司擁有多個品牌和特許經(jīng)營全球大部分業(yè)務(wù)，十大國際酒店管理公司的少數(shù)擁有自己的酒店房地產(chǎn)資產(chǎn)的大部分。與之相反的是，酒店管理公司提供了一個品牌和管理服務(wù)，而財(cái)產(chǎn)所有權(quán)是一種完全不同的操作。</p><p><b>　　基礎(chǔ)設(shè)施</b></p><p>　　基礎(chǔ)設(shè)施是與房地產(chǎn)相關(guān)的和與旅游相關(guān)的產(chǎn)品，有很多重要性的因素影響其增長?；A(chǔ)設(shè)施可能會制約旅

61、游業(yè)的發(fā)展和相關(guān)的房地產(chǎn)投資或房地產(chǎn)相關(guān)的投資機(jī)會，克服這些制約因素，這也會促進(jìn)國際旅游業(yè)的增長。</p><p>　　基礎(chǔ)設(shè)施是國際旅游業(yè)發(fā)展的一個重要瓶頸，尤其是在發(fā)展中國家和新興經(jīng)濟(jì)體。中國已經(jīng)解決了這個問題 - 因?yàn)閲抑醒爰瘷?quán)的政府結(jié)構(gòu)和快速增長的收入做出了擴(kuò)大經(jīng)濟(jì)增長的決定，通過廣泛的交通基礎(chǔ)設(shè)施建設(shè)投資，以使這些投資一直相當(dāng)順利。國家更為分散化的系統(tǒng)和較低增長的收入是不能夠快速適應(yīng)不斷增長的基礎(chǔ)設(shè)施

62、需求。交通運(yùn)輸只是基礎(chǔ)設(shè)施這個瓶頸問題的一個方面，在許多發(fā)展中國家，供水安全和可靠的能源資源，也是一個問題。</p><p>　　基礎(chǔ)建設(shè)的特點(diǎn)是其強(qiáng)大的需求和流動性是可以產(chǎn)生效益的。這會導(dǎo)致出現(xiàn)的一系列房地產(chǎn)相關(guān)企業(yè)（如建筑商和金融機(jī)構(gòu)），輔助服務(wù)，如銷售靠近交通樞紐，從而通過這個機(jī)會，為房地產(chǎn)企業(yè)創(chuàng)造更多的空間。</p><p><b>　　多種多樣的其他途徑</b&g

63、t;</p><p>　　酒店和基礎(chǔ)設(shè)施部門都表明影響隨著時間的推移，房地產(chǎn)企業(yè)的參與方式和水平的顯著變化。改變所有制結(jié)構(gòu)的酒店管理公司成為了一個房地產(chǎn)公司，與以前相比沒有專門接待功能的作用，而擁有不斷增長的品牌效應(yīng)的供應(yīng)商開辟了業(yè)主，經(jīng)理和酒店之間建立長期客戶關(guān)系的可能性服務(wù)公司的可能性。越來越多的國際旅游基地的基礎(chǔ)設(shè)施需要現(xiàn)代化產(chǎn)生了許多機(jī)會，這看起來是更廣泛的機(jī)遇也可能是新的制約因素，這些都可能會影響旅游業(yè)

64、全球化下房地產(chǎn)企業(yè)參與。</p><p>　　（四）房地產(chǎn)競爭和機(jī)遇</p><p>　　旅游業(yè)特別是酒店業(yè)的發(fā)展趨勢，強(qiáng)調(diào)的是考慮旅游業(yè)的全球化可能與房地產(chǎn)業(yè)的互動，因?yàn)樗侨蚧闹匾蛩?。首先，我們認(rèn)為全球化的趨勢是如何可能影響到房地產(chǎn)機(jī)會的區(qū)域。美國公司在全球旅游區(qū)的主要優(yōu)勢，包括他們的歷史與遍布全球的旅游服務(wù)供應(yīng)商（如酒店)、獲取資本、各種投資工具、專業(yè)知識和并建立管理系統(tǒng)的經(jīng)驗(yàn)

65、。但是文化和體制上的差異，缺乏經(jīng)驗(yàn)或在新市場的服務(wù)支持網(wǎng)絡(luò)不完善，財(cái)產(chǎn)所有制結(jié)構(gòu)的差異，以及有關(guān)的財(cái)產(chǎn)所有權(quán)和許可的限制性規(guī)定是劣勢。同時迅速擴(kuò)大的機(jī)遇和不確定的未來增長率的結(jié)合，使國際旅游領(lǐng)域相關(guān)的房地產(chǎn)開發(fā)領(lǐng)域具有高回報(bào)，高風(fēng)險(xiǎn)的特點(diǎn)。</p><p><b>　　結(jié)論</b></p><p>　　推動旅游業(yè)的全球化的關(guān)鍵因素包括新興經(jīng)濟(jì)體的經(jīng)濟(jì)增長，跨國經(jīng)營的擴(kuò)

66、張和隨之而來的全球旅游，擴(kuò)大通信基礎(chǔ)，提供世界各地的信息。這種擴(kuò)張影響將旅游業(yè)和房地產(chǎn)業(yè)，以及兩個互動的方式。</p><p>　　隨著全球旅游業(yè)的狀大，許多傳統(tǒng)的旅游服務(wù)供應(yīng)商已經(jīng)改變了他們的業(yè)務(wù)結(jié)構(gòu)，以方便進(jìn)入新市場的擴(kuò)張。這包括以房地產(chǎn)活動為核心的旅游相關(guān)服務(wù)。這種類似碎片過程中發(fā)展的投資活動，由房地產(chǎn)開發(fā)商進(jìn)行。</p><p>　　在這兩個行業(yè)的主要國際經(jīng)營者們，伴隨著更廣泛的經(jīng)

67、濟(jì)全球化趨勢，在世界各地投資有關(guān)國際旅客的高端地產(chǎn)產(chǎn)品，以及擴(kuò)大在新興經(jīng)濟(jì)體中的高收入旅客基地的基礎(chǔ)建設(shè)。造成的結(jié)果是使經(jīng)濟(jì)欠發(fā)達(dá)地區(qū)的價格成為世界價格成為趨勢。</p><p>　　面對一些問題和制約因素，這可能會影響房地產(chǎn)在旅游業(yè)這一領(lǐng)域的投資?；A(chǔ)設(shè)施的容量限制可能延緩旅游需求的增長步伐?？缭絿绲姆珊腕w制上的差異將削弱房地產(chǎn)企業(yè)的能力，其難以應(yīng)對不斷增長的國際需求。價格因素，匯率，能源成本，這是一個特別

68、不穩(wěn)定的行業(yè)，可能會整體降低從房地產(chǎn)投資中預(yù)期得到的投資效益，預(yù)計(jì)將會有一個長期的地平線。安全問題可能會進(jìn)一步增加波動性和不確定性。對改變投資結(jié)構(gòu)是否有進(jìn)一步的影響，這是很難預(yù)測。越來越多的投資公司將會投入旅游業(yè)和房地產(chǎn)業(yè)的開發(fā)，但是主要的旅游房地產(chǎn)業(yè)主和房地產(chǎn)服務(wù)，將會被有長期規(guī)劃和投資的實(shí)業(yè)改變。</p><p><b>　　原文出處</b></p><p>