美国人何以养老——美国养老保险体系与可持续研究

美国的养老保险体系是由国家通过税收筹资的基本养老基金、企业建立的以401(k)计划和个人退休帐户(IRAs)为主的职业养老金计划以及相当完善的商业养老保险共同构成的三支柱式养老保险体系。通过具体分析美国国家基本养老和企业职业养老基金的构成、收入来源、支出水平以及可持续能力,说明美国养老保险体系是一个制度完善、可持续能力较强的养老保险范例,值得我国借鉴。     

Application of CVAM-based management accounting in mobile telecommunication enterprises

CVAM-based management accounting emphasizes that enterprises should make efforts not only to provide goods or service to customers but also to create value for customers. In practice, customer value should be measured reasonably first. Then according to its condition, enterprise can apply the CVAM-based management accounting method by improving management quality, perfecting costing planning, brand operation and business innovation to create value for customers thus achieving increase of corporate value as well as social value.     

中日关系新视角：基于南海问题的分析

随着南海问题日趋复杂化和国际化,视南海地区为“海上生命线”的日本逐渐从不介入南海问题到积极插手南海事务.南海问题本是中国的内政问题,日本插手南海问题是粗暴干涉中国内政,对于中日两国的关系会带来一系列的不利影响.     

《婚姻法解释（三）》中财产纠纷法律问题研究

《婚姻法解释（三）》的出台，为解决婚姻财产纠纷提供了具体的操作标准，具有重要意义。但其也带来了新的争议和矛盾，尤其对于父母赠与房产的归属与婚姻财产制冲突引发的不公、婚前买房婚后共同还贷的补偿规定等问题，无论理论与实践都存在较大争议。针对这些问题，引入公证机制对赠与财产进行确权，建立公平可行的可选择性增值补偿机制，以贡献度为标准科学界定婚后收益的归属．以进一步完善夫妻财产分配制度。     

国际碳信息披露及其对我国的启示

近年来,碳排放交易（Emission Trade Scheme,ETS）在国外得到了较快的发展。碳排放已成为影响企业经营决策的一个重要因素,同时也对企业的财务状况产生了深远的影响。如何反映和披露这些财务影响成为会计理论研究中的一个热点和难点问题。国外在碳信息披露方面进行了比较深入的探讨,创建了碳信息披露项目（Carbon Disclosure Project,CDP）。CDP披露了低碳战略、碳排放核算等信息,为利益相关者了解企业碳排放信息提供了决策参考。本文通过阐述CDP的主要内容,分析了其存在的主要问题,然后借鉴国际CDP的经验,就如何构建我国的碳信息披露框架进行了探讨。     

An Analysis of Tax Incentives to Attract FDI in Bangladesh： An Empirical Study

The purpose of the study is to understand whether it is still viable to use tax incentives to attract foreign direct investment （FDI） considering their effectiveness and costs to the country, and if not, what should be the alternative, effective, and viable means of promoting the vital FDI inflow. The study investigated various incentives provided by BOI, and other relevant sources available as secondary sources. However, the multinational enterprises （MNEs） are not attracting for investment in Bangladesh always with tax incentives and there are alternative means of attracting FDI such as direct financial grants, subsidies loan guarantees, etc. This paper focuses on tax incentives and the debate against the effectiveness and efficiency in attracting FDI.     

How Market-Guanxi Ambidexterity Affects Adaptive Capability in China＇s Transition Economy

Whether market- and guanxi-based strategies are complementary or substitutable in shaping adaptive capability is a critical yet controversial issue. This paper tackles this problem by adopting the ambidexterity perspective. Specifically, using a sample of 185 Chinese private firms, this study examines the independent and interactive effects of market orientation （MO） and guanxi orientation （GO, i.e., emphasizing on building business and political ties） on adaptive capability of firms in transition economies. Our results suggest that both direct impacts and complementary impacts of MO and GO strongly exist in shaping firms＇ adaptive capability, indicating the importance of ＂strategic ambidexterity.＂ These findings have several theoretical implications for studies on ambidexterity and adaptive capability, and practical implications for finn strategies in transition economies.