我国农民专业合作社利益协调机制的法律分析

现阶段我国农民专业合作社发展形势良好,其中政府的大力扶持发挥着重要作用。农民专业合作社的长远发展离不开自身管理机制的完善。如何发挥农民专业合作社自身的能动性,增强其应对市场的竞争力,实现农民专业合作社设立的目标,是目前农民专业合作社发展中的难题。文章认为农民专业合作社内部利益协调机制的完善是解决此难题的核心环节,并针对实际中存在的问题提出对策。     

关于完善我国城市社区休闲健身服务的几点建议

在现代社会,社区的发展不仅是城市化的一个重要的衡量指标,同时也为满足城市居民精神需求和健康需求发挥着不可或缺的作用。因此,发展社区休闲健身运动可以有力地推动城市健身休闲运动的可持续发展。笔者将借鉴国外开展全民健身运动的相关做法,对我国城市社区休闲健身运动的发展提出一些建议。     

A Test of Strategic Trade Policy in the Semiconductor Industry: The Impact of Japanese Policy on U.S. Firms

This paper analyzes a multinational corporation that may use tax evasion and profit shifting as a means to minimize tax liabilities. Our main finding is that profit shifting may occur even when tax rates are the same across countries. This will be the case whenever there is a tax differential in effective tax rates resulting from differences in tax enforcement. In this context, profit shifting occurs to enable tax evasion in a country where tax enforcement is less harsh. Moreover, for a given differential in tax rates, differences in tax enforcement may either accentuate or dampen profit shifting. Importantly, the predictions regarding the direction of profit shifting that would result in our set-up may contrast sharply with those of the preceding literature.     

Travel motivations and destination choice: A study of British outbound market

Abstract

Knowledge of people's travel motivations and its association with destination selection plays a critical role in predicting future travel patterns. The objectives of this study were to uncover the underlying push and pull factors of motivation associated with British outbound pleasure travelers as well as to identify key motivational factors that have significant effects on destination choice. Six push factors and five pull factors were found. “Knowledge seeking” and “cleanliness & safety” were perceived as the most important push and pull factors respectively. The results of logistic regression analyses snowed that the British tend to visit the U.S. for “fun & excitement” and “outdoor activities,” Oceania for “family & friend togetherness,” and Asia to seek a “novel experience.” The findings of differential motivational factors across seven destinations suggest that a destination can capitalize on its strengths with an optimal combination of push and pull factors to attract and retain the British travelers.     

浙江山核桃产业经营收益的影响因素和政策设计——基于临安和淳安的实地调查

在实地调查的基础上阐述了山核桃产业在浙江农村经济发展中的重要支撑作用,分析了影响山核桃产业经营收益的关键因素,包括:林地产权政策、传统经营模式、农资成本、价格波动、支撑保障体系等,并从政策层面提出进一步完善林地产权、推行现代经营模式、实施农资成本补贴、防范价格风险、完善支撑保障体系等进一步提高山核桃产业经营收益的应对策略。     

Types of Word-of-Mouth Messages: Information Search and Credence-Based Services

Word-of-mouth communication (WOMC) has been recognized as a powerful marketing communication medium and a credible information-gathering tool. To date, the various types of WOM messages have not been adequately studied, especially in credence-based services (CBS). Using the individual interview technique, this study fills this gap by describing the three types of WOMC messages in CBS information-gathering. The results contribute to the ongoing development of WOMC theory and also advance management's understandings of the types of WOMC messages in the CBS information-gathering process.     

基于价值创造的企业治理新标准:EVA管理

20世纪90年代以来,传统的以会计利润为核心的业绩评价和激励体制受到了众多国内外学者的质疑和挑战。与此相反,考虑到权益资本成本的EVA管理模式无论在理论界还是在企业界都得到了极大的推广和运用,甚至有学者称之为"EVA革命"。笔者对此加以探讨。     

民办教育税收问题探讨

民办教育的税收待遇应综合考虑其公益性、营利性、非营利性而定。我国民办教育存在的税收问题有:民办教育与公办教育税收待遇差别较大、民办教育税收政策营利性与非营利性不分等。应从完善教育法制、对税收政策进行营利性与非营利性区分、加强教育税收管理等方面进行完善。     

对《债务重组准则》实施中应注意的几个问题的探讨

从1999年1月1日至2000年12月31日，《企业会计准则－债务重组》在企业执行过程中，由于准则对债务重组业务会计处理规定上的某些缺陷，导致了某些企业尤其是某些上市公司利用此法律上的便利，随意调节度利润，粉饰财务报表，给国家在会计信息失真的治理工作方面制造了障碍，国家财政部审时度势，及时修订了《企业会计准则－债务重组》准则，克服了原准则的缺陷，进一步规范了企业债务重组务和会计核算办法，使中国的会计准则体系进一步得到了完善，但新准则的实施由于新经济情况的情况，难免有不妥当的表现，笔者从六个方面提出了应注意的和改进的问题，希望能与同仁进行商榷并在该准则实施和执行过程中引起关注，对该准则的有效实施产生一些进步的影响。     

Splitting Accountability Hairs: Anomalies in the Adaptation of IFRS for SMEs in the UK and Ireland

Abstract

Recent years have witnessed a significant shift in the financial reporting frameworks available in the UK and Ireland affecting entities of all sizes with the Financial Reporting Council issuing three financial reporting standards replacing the extant UK GAAP. This paper reports the results of a content analysis of 151 comment letters sent to the standard-setter in response to its policy proposal. The paper explains why the standard-setter stepped back from its controversial proposal to enforce IFRS for SMEs based on the absence of public accountability. Additionally, the standard-setter addressed all concerns positively apart from two, representing two anomalies. First, despite being opposed by the majority of the respondents, the standard-setter published a new framework for wholly-owned subsidiaries of listed companies allowing them to make substantially less disclosure. Second, the standard-setter is yet to respond to the call by the accounting profession and the Not-for-profit sector to publish a sector-specific framework.