中韩税法的若干比较

我国与韩国文化相近,经济来往密切,追求市场经济成就和法治化的目标是一致的.比较中韩税法,特别是韩国税收基本法在规模、结构、主要内容、规范化等方面都与我们对税法结构的要求相近,因此对完善我国税收立法有着明显的借鉴作用.     

Critical factors characterizing consumers’ intentions to use drones for last-mile delivery: Does delivery risk matter?

Uncrewed Aerial Vehicle (UAV), commonly known as a drone, has become popular in military and recreational circles. Although their usage in commerce is relatively low, a continuous rise in commercial use, especially for last-mile delivery, in the future is anticipated. Consequently, there is a necessity for a greater understanding of consumers' readiness to accept the latest technological application to increase knowledge, business, and managerial practice. Specifically, this study aims to investigate consumers’ intentions to deploy drones for last-mile delivery. The study applies the social cognitive theory and the model of goal-directed behaviour. It investigates the effect of outcome expectancy, lifestyle compatibility, perceived self-efficacy, consumer attitude, and the desire of usage for delivery drones among European millennial consumers. Additionally, it examines whether delivery risk moderates the influence of attitude and desire to use delivery drones. The authors discovered that the aforementioned are positively related to consumer attitude. Consumer attitude as such is positively associated with the desire and intention to use this method of delivery. Furthermore, the intention to use drone delivery is positively influenced by the desire for this delivery, outcome expectancy, and lifestyle compatibility. These findings indicate the importance of desire and lifestyle compatibility as predictors. At the theoretical level, the results support the perspective that social cognitive theory, together with the model of goal-directed behaviour, is an adequate framework to account for consumer intentions.     

Public support for economic transition

This paper focuses on the Czech economic transition and aims to identify the determinants of unusually high and long-lasting public support for market reforms. The study is based on a unique combination of statistical analysis of survey data and oral history (interviews with reformers, managers etc.), which has enabled us to depict the views of the general public as well as of many people involved in decision-making processes on both macro and micro levels. These findings allow us to propose recommendations on how to gain and maintain public support for economic reforms. Above all, reformers must utilize the period of euphoria and communicate the individual steps of reform with the public.