淮扬饮食文化的特点及发展路径探究

淮扬历史文化悠久,塑造了独特的饮食文化,其"精""雅""养"的饮食文化特质,成为中国饮食文化中的独特元素.在新的时代环境之下实现新的发展,这是淮扬饮食文化发展的内在需求.本文立足淮扬饮食文化特点,分析了其发展中面临的问题,并在此基础之上,从推动饮食文化创新、推动饮食产业发展、打造市场品牌影响力、实施"饮食+"措施等方面,阐述了淮扬饮食文化发展的路径.     

Effects of investor tax heterogeneity on stock prices and trading behaviour around the ex-dividend day: the case of Australia

Using a sample of Australian stocks during the 1996–2014 period, this study examines how tax heterogeneity between domestic and foreign investors affects trading behaviour and stock prices around the ex-dividend day. Domestic investors prefer dividends and tend to buy stocks cum-dividend and sell them ex-dividend whereas foreign investors tend to trade in the opposite direction. Abnormal trading turnover increases with tax heterogeneity. Moreover, stocks with a larger domestic investor base are associated with a higher price drop-off ratio on the ex-dividend day and higher market value of franking credits. Overall, our findings support the dynamic dividend clientele hypothesis.     

The Low‐Pay No‐Pay Cycle: Are There Systematic Differences across Demographic Groups?

We investigate transitions between unemployment, low‐paid employment and higher‐paid employment using dynamic panel data methods applied to household panel data. We find state dependence in both unemployment and low‐paid employment and evidence of a low‐pay no‐pay cycle. However, we also find significant differences in effects across population subgroups. Typically, the young and better‐educated face lower penalties from unemployment and low‐paid employment. Further, low‐paid employment is preferable to unemployment for women regardless of their demographic characteristics, but for men who have only completed secondary schooling, low‐paid employment actually decreases the chances of entering higher‐paid employment by more than does unemployment.     

The Prospect of Ethical Consulting

Ethical consulting is a critical professional activity that is very critical to the very survival of the corporate world and is thus likely to boom within the shortest possible time in the future. This predictive statement is based on the consequential effect of the bankruptcy of Ertron and WorldCom and its aftermath legislature, Sarbanes-Oxley Act （Lander, 2004）. The main issues boarder on how ethics influence organizations＇ operations and to what extend these influences can be coded and managed to enhance objectivity and minimize fraud. The methodology applied in this paper was an exploratory approach under the qualitative design. It encapsulates a thorough review of literature on the subject matter and draws inferences to address the research objectives. It was found that ethical consulting was possible and consultants venturing into the area need to be strategically diversified to enable them to design and develop customized ethical codes for the heterogeneous clientele with appropriate supporting monitoring and compliance procedures.     

耦合产业系统中资源与污染的结构性动态分析

可持续的产业发展分析往往关注于经济增长与资源、环境之间的互动影响,以及它们在最优增长路径上的动态分配过程,一般很少考虑产业依赖的资源与产业发展中环境诸要素(如衰减能力、环境本底值等)的背景条件不同而引发的耦合产业结构和规模的问题[1-14]。本文主要对基于资源消耗和可持续发展框架下耦合产业系统的最优化增长路径上产业结构的动态变化进行刻画和模拟实证。数值模拟显示,对于可持续的耦合产业系统长期发展而言,两个产业的结构和规模将随着环境诸要素动态变化,随之产生的社会效益和环境损害也是动态变化的。而且,资源的消耗水平、耦合产业中各子产业的发展结构、环境条件将影响到耦合产业系统的最优增长路径,在特定的情况下将出现类似于Kuznets曲线性状的拐点。     

基于产业链延伸的青海省产业结构优化路径研究

合理优化产业结构是实现地区经济跨越式发展的重要保障。文章从三次产业结构比、产业关联度和轻重工业比三方面对青海产业结构存在的问题进行了分析,之后,基于产业链延伸的视角,提出了优化产业结构的相关措施与建议。     

信贷供给对地区经济增长作用的实证研究——以大连为例

信贷是维持与促进地区经济增长的重要保障。各地区应结合本地实际，科学制定产业规划，发展优势产业，引导信贷供给向优势产业倾斜；创新和扩大消费信贷品种和规模，提高其在消费需求中的支持作用；在控制信贷风险的前提下，积极支持重大基础设施建设。     

论国际贸易中私人限制竞争行为的法律规制

国际贸易中私人限制竞争行为进行法律规制，应该在WTO的框架下探讨多边合作问题，首先形成复边协议，允许成员方根据本国情况自愿参加，在此基础上逐步建立具有法律约束力的多边协议，实现国际竞争法的统一与协调，减少各国之间的冲突，促进世界贸易的自由化。另外，中国应当对谈判采取积极的态度，尽快出台本国反垄断法，争取在WTO这一新规则的谈判中更好地发挥自己的作用。     

关于零售商品质量安全的法律规制研究

商品零售的目的是为了消费,零售商品的质量安全决定着消费的安全,但现实中零售商品存在着众多的质量安全问题,严重危害了消费者人身安全.商品质量安全问题的根源在于我国调整商品质量安全的法律规制存在着原则性规定较多、操作性较差、缺乏对监管部门的监管等问题,因此必须对零售商品质量安全法律规制进行完善,使现有法律规制系统化,以科学性、统一性、透明性、可操作性和时效性为原则,明确相关概念,完善相关标准,确定监管职责等.     

公平与效率:资产证券化的税收政策取向

资产证券化作为当今国际资本市场上最具活力与最有效的一种金融工具正风靡全球,也进入了中国.资产证券化作为一项复杂的结构性融资安排,将受法律、税务、会计等多种制度的影响.本文力图在资产证券化税负分析框架的基础上,阐释税收作用机理,剖析我国税收政策缺失,探索税制优化路径.