GATS下我国自然人流动壁垒分析

在GATS模式4下通过自然人流动进行的服务贸易受到各国极大关注,这种模式对我国能够利用劳动密集型服务扩大服务贸易并从中受益具有重要的作用。本文通过对我国关于自然人流动的具体承诺的分析,结合服务贸易现状提出GATS下我国自然人流动的壁垒的形式、原因,并给出消除壁垒的建议,这对消除中国服务贸易中自然人流动壁垒、促进自然人在全球服务市场流动、推动中国服务贸易发展具有现实意义。     

实现我国自然人流动出口利益最大化的路径选择

自然人流动是我国服务贸易的重要组成部分,事关我国的核心贸易利益。但由于国际服务贸易壁垒广泛存在,WTO服务贸易谈判停滞不前,国内缺乏有效的政策促进和保障机制,外部竞争加剧,我国服务贸易自然人流动出口利益受到妨害。我国应该加快制定自然人流动服务贸易出口战略和宏观规划,综合利用区域、多边与双边贸易体制,平衡和协调与其他发展中国家的贸易利益冲突,积极参加服务贸易自然人流动的国际谈判,构建多层次、有区别的对外谈判机制和策略,通过服务贸易补贴等措施鼓励自然人流动出口,实现我国自然人流动出口利益的最大化。     

服务贸易竞争力的初步研究

服务贸易包括跨境支付、境外消费、商业存在以及自然人流动四个模式。通过对服务贸易竞争力相关基础理论的梳理,重点从比较优势与竞争优势角度将服务贸易与传统贸易的比较优势与竞争优势进行比较,运用了巴拉萨显示性比较优势指数、贸易重叠指数、比较优势指数、国际市场占有率等指标分析。     

服务贸易中的商业存在与自然人流动——促进作用还是抑制作用?

政府在制订服务贸易政策时,往往忽略服务贸易提供模式之间存在的交互效应,从而导致贸易政策效果产生偏差。通过对服务贸易中的自然人流动与商业存在提供模式之间的替代性与互补性进行理论假设与分析,认为两者之间的关系应是以互补性为主,替代性为辅,实证结果证实了这一结论。结果表明,自然人流动提供模式的贸易额每增加1%,商业存在提供模式的贸易额将会增加0.533%。因此,在服务贸易自由化进程中,政府应放宽专业人员跨国流动的限制,以避免本国海外服务子公司竞争力水平的降低。     

服务贸易中的自然人流动壁垒:发展中国家的视角

在<服务贸易总协定>(GATS)模式4下通过自然人流动进行的服务贸易受到各国极大关注.这种模式对那些能够利用劳动密集型服务扩大服务贸易并从中受益的发展中国家来说具有更重要的作用.     

《服务贸易总协定》与自然人自由流动

世界贸易组织《服务贸易总协定》(GATS)规定了服务贸易自由化的框架规则。按照该协定的规定,服务提供者通过在任何其他成员领土内的商业存在提供服务以及一成员的自然人作为服务提供者在任何其他成员领土内提供服务,都涉及到自然人的流动问题。《服务贸易总协定》通过主持多边贸易谈判促使各成员政府降低或减少影响作为服务提供者的自然人流动的措施(即服务贸易壁垒)并改善进入服务市场的方式来达到便利自然人自由流动的目的。世界贸易组织一些成员在服务贸易自由化方面的承诺表明:服务贸易在促进自然人自由流动取得的进展限于:作为服务提供者的受雇人(公司内部调任者)以及专业人员的自由流动,虽然仍受到各种限制,但可以准确地讲,《服务贸易总协定》只是附带地使作为服务提供者的自然人尤其是高技术人员的流动变得更为容易。     

教育服务贸易中的自然人流动

自然人流动是教育服务贸易的重要方式。一些成员国在承诺开放教育服务自然人流动的同时采取多种限制措施以保护本国教育服务的优势地位,影响教育服务自然人流动的因素有多种,我国应在信守开放自然人提供教育服务承诺的同时完善教育立法,依法加强对自然人流动的规范与管理。     

我国自然人移动现状、问题与对策

自然人移动作为服务贸易的四种提供方式之一，又被称为自然人流动、自然人存在等。根据《服务贸易总协定》（以下简称GATS）的规定，它指的是一成员方的服务提供者在任何其他成员方境内以自然人存在的形式提供服务。目前来看，自然人移动是中国自由贸易区服务贸易谈判的重要内容之一，同时，作为一个人力资源大国，我国在国际劳务市场上具有数量上的比较优势，随着国内就业形势日益严峻，对外劳务输出对我国经济的发展也显得愈加重要。     

金融服务贸易自由化的理论及发展趋势

一、金融服务贸易理论研究的最新进展 （一）从统计角度对金融服务贸易的阐释 根据世界贸易组织《服务贸易总协议》（GATS）关于金融服务贸易的分类，金融服务贸易包括了所有保险和与保险有关的服务、银行及其他金融服务（保险除外）。根据GATS对服务贸易的定义，金融服务贸易表现为下列四类：跨境提供、境外消费、商业存在和自然人移动。     

我国自然人移动现状、问题与对策

<正>自然人移动作为服务贸易的四种提供方式之一,又被称为自然人流动、自然人存在等。根据《服务贸易总协定》(以下简称GATS)的规定,它指的是一成员方的服务提供者在任何其他成员方境内以自然人存在的形式提供服务。目前来看,自然人移动是中国自由贸易区服务贸易谈判的重要内容之一,同时,作为一个人力资源大国,我国在国际劳务市场上具有数量上的比较优势,随着国内就业形势日益严峻,对外劳务输出对我国经济的发展也显得愈加重要。但     

一般或特殊:跨国资产证券化中的外国法人认许

跨国资产证券化由许多相互独立的交易环节构成,对外国法人的认许是其中的重要一环.承认外国法人在内国具有相应的权利能力是在尚未出现相关国际统一实体法时从国内法入手解决跨国资产证券化过程中出现的法律冲突的重要手段.我国对外国法人的认许经历了有无到有、由紧至松的过程,这一趋势对资产证券化过程中外国法人在我国的直接运作或将起到一定的推动作用.     

富士康员工自杀事件的三维分析

富士康员工自杀事件震惊了社会。造成富士康员工接连自杀的原因,从微观方面看,自杀是个人心理崩溃的极端反应;从中观方面看,富士康管理中存在着＂致命＂的缺陷;从宏观方面看,社会存在着功利主义泛滥、拜金主义严重、诚信缺失、道德败坏、信仰缺失等精神危机。     

Determinants of the adoption of HRM practices in tourism SMEs in Spain: an exploratory study

This paper explores the relationship between the adoption of HRM practices in Small and Medium-sized Enterprises (SMEs) and the characteristics of the firm and the person responsible for HRM. We propose a conceptual model based on the resource-based view, which is tested with quantitative data from 164 tourism’s SMEs in Catalonia (Spain). As predicted, the adoption of HRM practices is positively associated with the presence of an HRM department. Also, SMEs in which the person responsible for HRM has previous experience in similar positions are greater adopters of HRM practices. Finally, SMEs which cooperate with other organizations are more likely to implement HRM practices.     

有限合伙制私募股权投资基金所得税问题探讨

自然人合伙人个人所得税税率偏高;法人合伙人分得的私募股权投资基金基金取得的投资性收益是否免税以及企业法人缴纳企业所得税时合伙企业的股权投资损失是否可以抵减其盈利等,这些问题在新的合伙企业法中既有不合理之处,也有不确定因素。建议:自然人合伙人个人所得税税率标准统一定为20%;法人合伙人分得的私募股权投资基金基金取得的股息等投资性收益,应该享受免税待遇,法人合伙人可以在计算其缴纳企业所得税时,扣除合伙企业股权投资损失。     

高职院校物流人才教育的探讨

目前我国物流人才紧缺,而作为培养物流领域实用型技术人才的高职院校,在物流人才教育培养却面临着许多困难,本文对此进行了一定分析,并就高职院校物流人才教育培养模式作了一些探讨。     

Making decisions affecting oneself versus others: The effect of interpersonal closeness and Dark Triad traits

Actions that financially benefit one person may present risk to another person. For example, the payment incentives of portfolio managers and investors are often asymmetrical such that actions that benefit a portfolio manager can pose financial risk to clients. Despite the presence and potential harm of these asymmetries, few have addressed the question of who exploits these asymmetries and how to mitigate potential harm. Our study examined the effect of selfish personality traits (the Dark Triad) and interpersonal bonding on decision-making for the self, another person, and another person with under reward asymmetry present. Results demonstrated that individuals higher in narcissism and psychopathy made risky decisions for themselves. However, when reward asymmetries were present, all three Dark Triad traits were associated with making riskier decisions for another person in order to benefit the self. There was also a significant interaction between interpersonal closeness generated through bonding and psychopathy such that bonding made the decision-making processes of those high in psychopathy less risky for others. These findings have implications for how different individuals with different relationships make self and other-based financial decisions, and how those decisions change when rewards are asymmetrical.     

Cultural influences on consumer satisfaction with impulse and planned purchase decisions

This study examines factors thought to influence consumers' planned and impulse purchase decisions including subjective culture (individualist or collectivist consumers) and the presence of another person at the time of purchase. Data was collected in four countries — the USA, Australia, Singapore, and Malaysia. The results indicate that overall, consumers are differentially influenced by others in planned and impulse purchase situations, even after controlling for price. These differential influences can be explained by culture. Compared to more individualist consumers, more collectivist consumers are likely to be more satisfied with an impulse purchase when another person is present at the time of purchase.     

The negotiator’s power as enabler and cultural distance as inhibitor in the international alliance formation

We examined how the negotiator’s power, the explorative–exploitative purpose and cultural distance interact in the negotiation for an international business alliance formation. Our participant observation in some several events of negotiation suggests that the executive’s power plays an enabling role in the negotiation for alliance formation. However, cultural distance between the negotiating parties in the international business context hampers the success of the negotiation. In particular, person power supports the explorative alliance purpose. The explorative alliance embodies technical and behavioural uncertainty. On the other hand, position power supports the exploitative alliance purpose. The exploitative alliance purpose more aptly embodies behavioural uncertainty than technical uncertainty does.Cultural distance has a high negative influence on person power and the explorative alliance, and person power and the explorative alliance indicate high uncertainty. In comparison, cultural distance has a negative influence on position power and exploitative alliance, and position power and exploitative alliances indicate low uncertainty. In other words, cultural distance matters more in the person–explorative combination than it does in the position–exploitative combination. The main assumption is that cultural distance has adverse effects on both power and tasks in the negotiation. However, the notions of power and purpose do not influence the effect of national cultural differences.     

Factors influencing the acceptance of web‐based training in Malaysia: applying the technology acceptance model

Companies in Malaysia are beginning to use web‐based training to reduce the cost of training and to provide employees with greater access to instruction. However, some people are uncomfortable with technology and prefer person‐to‐person methods of training. This study examines the acceptance of web‐based training among a convenience sample of 261 employees in Malaysia using the technology acceptance model. The research uses a self‐developed questionnaire with a five‐point Likert scale. The findings reveal that Malaysian employees accept web‐based training to some extent, despite their weak use of the Internet. Perceived ease‐of‐use, perceived comfortableness and perceived usefulness are found to be positively related to the respondents’ attitude towards adopting web‐based training. These findings mirror Western studies and suggest that the technology acceptance model, developed in the West, is also applicable in Malaysia. The implications of the study and future research directions are discussed.     

论物流专业课程教学方法的改革与创新

现在物流专业人才稀缺已经成为制约我国物流发展的重要因素。目前我国物流人才教育和培训方面与发达国家相比还存在着差距。文中,笔者将结合本校HND-SQA物流管理专业课程教学中的实践,针对当前我国高校物流专业课程教学中存在的问题,进行相关阐述,并对我国高校物流专业课程教学方法的改革与创新提出了一些建议。