国际关联方交易内部结转价格的所得税税收和会计策略

国际关联方交易的内部结转价格是指跨国公司内部各个实体之间销售产品或者提供劳务所使用的一种内部划拨价格。跨国公司利用内部结转价格可以达到缴纳最少所得税等目的,国际上为了有效地对跨国公司国际关联方交易的内部结转价格在所得税方面进行税务和会计监督,执行着＂局外价格＂、＂比较价格＂和要求跨国公司揭示更多的财务信息的三种方法。文章认为,无论哪种方法都存在缺乏在世界范围内的统一规范、统一运作和统一监督的问题,应该成立一个由经济专家、会计专家和税务官员组成的全世界范围内的协会或组织予以协调。在我国应该结合具体国情选择相应的方法,并逐步向＂局外价格＂和＂比较价格＂过渡。     

The power of market mood — Evidence from an emerging market

This article focuses on investor behavior and, consequently, the mood in the market. By using a self-organizing network we develop a model which tries to capture the market mood and serves as an indicator of the reasonableness of selling or purchasing securities. In this sense, the final result of this model is the same as in the model-type prediction of future stock prices, with the only exception being that one is not required to know the concrete future values of the selected security. This will indirectly support the hypothesis that psychological factors are an important (if not key) market driving force.     

Diversification,Performance, and the Corporate Life Cycle

This paper investigates the relation between the extent of diversification in firms and their performance at different life cycle stages. To illustrate the joint endogeneity of diversification and performance, we treat both the extent of diversification and firm performance as endogenous variables in a simultaneous equation system. Empirical results reveal that corporate diversification erodes firm value. Overall, firms in their growing stages experience a significant diversification discount; however, mature firms do not show such findings. Although unrelated diversification leads to trading at a discount in all growing and mature firms, conversely, related diversification exhibits an evident premium in mature firms.     

产业多元化：微型经济体国际比较

澳门产业多元化问题是内地和澳门特区政府以及学术界十分关注的问题。根据产业组织理论,对澳门以及和澳门类似的3个经济体——卢森堡、冰岛和马耳他的产业部门数量和各产业部门在整个经济中的分布进行了比较。使用就业人口和GDP数据计算出的熵指数和赫芬达尔指数显示,澳门的产业多元化程度低于卢森堡、冰岛和马耳他。研究也发现：导致澳门产业多元化程度低的主要原因不是澳门产业部门的数量少,即所谓的＂产业结构单一＂,而是各产业在澳门整个经济活动中的比重不均衡,即所谓的（博彩产业）＂一业独大＂。研究结论可为澳门特区政府制定产业多元化政策提供参考借鉴。     

“软件开发与实践”教学改革探索与研究

针对软件开发与实践课程的综合性和实践性很强的特点,分析传统教学方法的不足,提出以案例为基础加强各学科关联度的新型教学方法,并从教学内容、课程实践、考核方式等多方面提出了改革措施。     

非货币性资产交换的税会差异及分析

非货币性资产交换按会计处理原则不同可分为具有商业实质的交换和不具有商业实质的交换。具有商业实质的交挟在税会处理上没有根本性差异，而不具有商业实质的交换在税会处理上存在根本性差异。税会处理差异的原因在于会计和税法的立法立场不同，而且这一差异不可协调。这种差异可以有效防止关联方企业利用非货币性交换调节利润。     

浅谈校企结合教学质量“双评价”体系的建立

本文从提高高职教学质量和多元智能理论观点出发,依据职业特殊性,阐述了多元化的评价标准及建立双评价体系的重要性,并根据用人单位的实际提出了一些切实可行、能够反映教学质量的评价指标。     

Temporary contracts and young women in Spain

In this article we analyse the determinants of temporary employment through a balanced panel of workers from 1995 to 2000. First, we estimate a panel with 1267 individuals with ages ranging from 16 to 65 years. We obtain that the probability of having a temporary contract increases for people younger than 46 years old. Secondly, we estimate separately the sample of people younger than 46 years old and we obtain that the probability of temporality increases for young people with university level of education. More interestedly, the probability of being in a temporary contract is smaller for young women that for young men in Spain.     

International Linkages among Stock Markets of Malaysia and Its Major Trading Partners

This study empirically examines the short- and long-run dynamic causal linkages between Malaysia and its major trading partners (the United States, Japan, Singapore, China, and Thailand) based on a two-step estimation, Autoregressive distributed lag (ARDL) and Generalized Method of Moments (GMM) during the period 1992–2008. The study documents that the stronger the trade ties among the countries, the higher the degree of comovements among their stock markets. The Japanese stock market, to some extent, is found to be more important than the United States over these markets. In designing stock market policies, each country should take into consideration of any shocks in its major trading partners.