韩国海关预约审价安排（一）

企业所采用的估价方法可否同时被海关和税务两个机构所接受，是否存在一种方法，同时适用于海关部门和税务机关？韩国海关在预约审价安排政策上所做的工作，为问题的破解作了积极的尝试。     

The Interdependence between Trade Credit and Bank Lending: Commitment in Intermediary Firm Relationships

This study investigates the interdependence between trade and bank credit among 468 Portuguese small and medium‐sized enterprises (SMEs). The results show that a single bank relationship is prevalent among Portuguese SMEs, indicating that the proprietary borrower information that banks obtain through their relationship results in an information monopoly that creates a holdup problem and leads to high interest rates. Suppliers that can control their customers' credit risk may provide additional credit and thus help alleviate concerns associated with holdup costs. Trade credit is a viable alternative to short‐term debt, especially when firms' main bank is unwilling to increase its exposure to liquidity constraints.     

Does income inequality increase charitable giving?

Do households react to changes in the distribution of income in their localities by changing their charitable giving? The theoretical prediction of the effects of income inequality on giving is unclear. We study how changes in income inequality measured at the neighbourhood and municipality levels affect charitable giving by households in Canada between 1991 and 2006. We find that increases in inequality increase giving. Results are sensitive to the geographic dispersion of low‐ and high‐income households in neighbourhoods within a municipality. The effect on donations is smaller in areas with high levels of inequality at both neighbourhood and municipality levels.     

Identifying fiscal policy (in)effectiveness from the differential counter‐cyclicality of government spending in the interwar period

Differences across decades in the counter‐cyclical stance of fiscal policy can identify whether the growth in government spending affects output growth and so speeds recovery from a recession. We study government‐spending reaction functions from the 1920s and 1930s for twenty countries. There are two main findings. First, surprisingly, government spending was less counter‐cyclical in the 1930s than in the 1920s. Second, the growth of government spending did not have a significant effect on output growth, so that there is little evidence that this feature of fiscal policy played a stabilizing role in the interwar period.     

Nuclear licensing in the United States: enhancing public confidence in the regulatory process

A nuclear regulator’s paramount purpose is to utilize its expertise to ensure protection of public safety. But, recent actions by countries, such as Germany, to phase out nuclear power illustrate that public perception of nuclear safety can change swiftly despite a country’s long history of safely operating nuclear power plants. Public trust, acceptance, and involvement in nuclear regulatory decisions, therefore, are critical to a successful nuclear power program. In the United States, the US Nuclear Regulatory Commission (‘NRC’) has a long-standing practice of conducting its regulatory responsibilities in an open and transparent manner. The NRC, as a regular part of its decision-making process, also reaches out to affected and interested parties and invites their involvement in its regulatory processes. The NRC’s efforts to instill public confidence are an explicit recognition that nuclear safety and security are the public’s business. While the NRC must balance the public’s rights to participate in the licensing process with the applicant’s right to an efficient and timely licensing decision on an application, ultimately the NRC’s decision-making process is more effective and more broadly accepted by the public when it includes participation of a diverse range of interested and affected parties.     

A Social and Economic Model for Europe

The problems that social and labour market institutions are facing today are often attributed to globalisation and ageing. This article argues that globalisation merely exposes inherent weaknesses in social institutions while ageing aggravates them, but that neither of the two phenomena is the fundamental cause of the challenges. Moreover, there is no inherent trade-off between social and economic policies, but to reconcile the policies comprehensive modernisation is needed. Each country can face the challenges should they wish to do so and converging to a single social model is neither needed nor wanted. Finally, European (economic) and national (social) policies become increasingly intertwined and this calls for a new role for Europe. * Bureau of European Policy Advisers, European Commission. The authors would like to thank Tassos Belessiotis for his valuable comments. The authors would also like to thank their colleagues Declan Costello, Georg Fischer, Agnes Hubert, Frédéric Lerais, Mattias Levin, Roger Liddle and Jér?me Vignon. In addition valuable comments by Lans Bovenberg, Gosta Esping-Andersen, Ruud de Mooij, Frederick van der Ploeg and Fritz Scharpf were appreciated. The views expressed in this article are the views of the authors and do not bind the European Commission.     

Board Members in the Service Industry: An Empirical Examination of the Relationship Between Corporate Social Responsibility Orientation and Directorial Type

One area of business performance of particular interest to both scholars and practitioners is corporate social responsibility. The notion that organizations should be attentive to the needs of constituents other than shareholders has been investigated and vigorously debated for over two decades. This has provoked an especially rich and diverse literature investigating the relationship between business and society. As a result, researchers have urged the study of the profiles and backgrounds of corporate upper echelons in order to better understand this relationship.There is ample evidence that corporations have in recent years increased the proportion of outside directors on their boards. This has been partly in reaction to increased interest in the corporate social responsiveness of business organizations and suggestions that the board of directors could play a unique role in this area. The expectation on the part of practitioners, researchers, and governmental regulators is that outside directors will advocate greater corporate responsiveness to society's needs by playing a more active role in overseeing managerial decisions.The purpose of this study is to partially fill a void in the literature by determining whether or not these expectations are justified, particularly in the service industry. Data were collected as part of a larger cross-national study of corporate social responsibility. A multivariate analysis of variance (MANOVA) of the results of a survey of 307 board members (198 outside and 109 inside directors) indicates that outside directors exhibit greater concern about the discretionary component of corporate responsibility and a weaker orientation toward economic performance. No significant differences between the two groups were observed with respect to the legal and ethical dimensions of corporate social responsibility. Some explanations as well as limited generalizations and implications are developed.     

风险管理助力澳洲海关

无论企业还是政府机构．风险管理都被认为是战略策划和决策的一个关键方法。风险管理可以理解为通过系统的管理策略、管理程序、管理实践而确立的风险内容、风险识别、风险分析、风险评估、风险处置、风险监控和风险联络。