欧盟视阈下在线平台中个人数据的增值税处理

近年来,在线平台的迅猛发展推动了全球经济数字化加速转型,但同时也引发了包括增值税政策适用在内的诸多挑战.通过研究《欧盟增值税指令》和欧州法院的判例法,以及分析个人数据与在线平台运行之间的关系可以推断出,个人数据是在线平台提供访问服务构成的增值税应税范围内的供应,且与消费者是否向在线平台支付金钱形式的对价无关.在实践中,使用客观价值方法来确定在线服务供应的应税金额存在实际困难,而使用直接联系标准解决易货交易问题,会导致增值税税基在本质上得到扩张.因此,建议当前不要将在线平台访问服务的供应视为一项应税交易.此外,对于商家为获得消费者数据而向平台付款的情形,因其不符合直接联系标准,也不应被视为服务对价.     

Price and RevPAR determinants of Airbnb listings: Convergent and divergent evidence

This paper explores the performance determinants of Airbnb listings, analyzing three research questions. First, the study investigates the different effects generated by the antecedents on price and revenue; second, it ranks different groups of variables; third, it distinguishes between private rooms and entire homes or apartments. These research questions are addressed by analyzing Airbnb listings in Milan, a business city where the sharing economy is growing fast. In particular, the study will use the monthly data of all Airbnb listings in Milan recorded by AirDNA during the period from November 2014 to June 2019, which consists of 323,184 total observations. Some hedonic price models are calculated, adding the Shapley value approach. Empirical findings show some important differences between price and revenue determinants. Furthermore, listing type and size, along with location and seasonality, are by far the most important factors that explain performance differentials among Airbnb properties.     

Extending variety seeking to multi-sided platforms: Impact of new retailer listing

This study uses theories of variety seeking to examine how a new retailer listing on a multi-sided platform (MSP) affects consumer buying behavior. Using a unique dataset from an online MSP, we evaluate changes in purchase frequency with individual retailers after a new one is listed. Contrary to expectations, the results indicate that consumers increase their purchase frequency at existing retailers. Moreover, compared to consistency seekers, variety-seeking consumers show a higher positive effect as they buy even more. This result is observed for retailers in both competing and non-competing product categories. Finally, we discuss the theoretical contributions and implications for MSPs and retailers.     

数字档案库参与“非遗”保护发展路径探析——以岭南传统艺术影像档案库为例

针对新时代非物质文化遗产传播和保护面对的现实问题，对非物质文化遗产传承和保护的数字化路径进行深入分析，对岭南传统艺术影像档案库参与非物质文化遗产保护和传承的实践研究得出，新时代的非物质文化遗产传播与保护应当充分运用数字化技术，借助新媒体平台为非遗保护传承赋能。通过创建非物质文化遗产数字化档案库的建设等多种方式，让数字化技术应用到非物质文化遗产的传承和保护当中。     

The new wave of AI-powered luxury brands online shopping experience: The role of digital multisensory cues and customers’ engagement

Academic literature retains a dearth of empirical evidence of the cutting-edge aspect of artificial intelligence (AI)-powered digital assistance and digital multisensory cues, despite the prospect of these factors on real-life customers' luxury brand online shopping experience. Thus, the aim of this study is to examine the significant pathway and effects of AI-powered digital assistance toward customers’ luxury brand online shopping experience. Drawing on S–O-R (Stimulus, organism, and response) and TRAM (Technology Readiness and Acceptance Model) paradigm, a multi-method research design was deployed to investigate constructs. Firstly, semi-structured interviews were utilized to explore customers' online behavior under the luxury brands and information technology aspect. Secondly, survey data were collected and analyzed by using partial least squares structural equation modeling (PLS-SEM) and fuzzy-set qualitative comparative analysis (fsQCA). The PLS-based analysis of quantitative data confirmed the exploratory insights of qualitative findings, establishing the connections of AI-powered digital assistance, customer engagement, and customers' luxury brand online shopping experience. Research findings also suggest that customer engagement plays a mediation role in the relationship between AI-powered digital assistance and customers' luxury brand online shopping experience. Besides, digital multisensory cues moderate the relationship between AI-powered digital assistance and customer engagement. Further, fsQCA complements the findings of PLS-SEM that reveal the significant combination of factors that lead to the perceptions of customers' luxury brand online shopping experience.     

创业机会共创研究探析

过往研究就创业机会的来源和产生等问题存在争议,而且聚焦于创业者、创业企业及外部环境等独立要素,割裂了创业机会在不同要素之间的互动关系。本文通过系统梳理创业机会研究的演进脉络,发现创业机会共同创造(co-creation)已成为未来研究的主要趋势。在已有研究的基础上,本文初步界定了"创业机会共创"的概念,并对相关概念进行了辨析。进一步,基于创业生态系统视角探讨了机会共创的参与要素,以此区分了实现创业机会共创的四种基本互动路径:即机会之间的互动,创业主体与机会的互动,创业主体之间的互动,创业主体与环境的互动。最后,提出了未来研究的思路与建议。     

创新创业平台知识产权服务模式研究

2015年12月,国务院发布了《关于新形势下加快知识产权强国建设的若干意见》,正式提出“知识产权强国”战略。在 “大众创业,万众创新”大背景下,国家知识产权局等印发《关于进一步加强知识产权运用和保护助力创新创业的意见》。创新创业平台作为创新创业最重要载体,其知识产权服务尤为重要。借鉴亨利·埃茨科威滋的国家创新体系三螺旋模型[1],构建平台—入驻企业—知识产权服务机构的知识产权服务模式三螺旋结构。在问卷调查和实地调研等实证基础上,总结了3种创新创业平台的知识产权服务模式,即平台自行服务模式、外部服务模式、组合服务模式,并对模式进行了比较。同时,发现模式存在以下问题：政策重视程度不高、政策介入程度不够、前期评估工作不严谨、投资风险不共担、服务链条各环节分离等,并提出相关对策建议。     

科技云影响下的科技服务平台运行模式研究

科技云是改变科技服务平台多头分散管理、重复建设、相互交叉、效率不高问题的重要手段,也是科技服务平台信息化发展的重要趋势。由于科技云滞后于科技服务平台,数据资源集成与资源共享都相比离散平台更为复杂,基于科技云理清科技服务平台数据资源、服务功能、用户对象以及运行模式,成为建设科技云的前提。在剖析科技中介模式、众包模式、众创模式不同形式科技服务平台运行模式的基础上,以科技云集成思路为导向,剖析科技云平台数据资源、服务功能、用户对象,刻画政府主导模式下的科技云运行模式和企业主导模式下的科技云运行模式。研究指出科技云模式下,科技服务平台数据资源将以资源池形式集中呈现,科技服务将体现“一站式”服务特征,政府主导下的科技云运行模式与企业主导下的科技云运行模式将存在差异。     

生态系统服务价值下的新安江跨界生态补偿标准设计

论文讨论了跨界生态补偿由损害补偿向保护补偿转变的“反向补偿”机理,构建了基于生态系统服务价值的跨区域生态补偿理论框架。研究表明,理论上流域生态横向补偿标准设计应基于生态系统服务的供给、支持、调节、文化四大功能,同时兼顾区域生态共同体思维,利用支付意愿、支付能力两调节系数进一步确定补偿款项的转移额度。新安江补偿案例研究结果说明,生态系统服务价值核算的补偿标准在跨区域生态问题上能够有效弥补跨区域补偿力度不足的问题,厘清损害补偿如何向保护补偿演化的路径,促进地区间平衡发展,完善生态补偿经济学公平理论,并为政府制定全国统一的跨界生态补偿政策提供理论依据和经验数据。     

基于生态系统服务空间流的洪涝调节 服务需求制图与生态空间优先级识别

中国快速城市化地区面临严重洪涝风险和洪涝调节 服务供需空间的分离。为识别在满足洪涝调节服务需求方面重 要性高的生态空间以纳入保护的优先级,提出了一种在生态空 间中绘制洪涝调节服务需求的新技术：基于生态系统服务空间 流,利用流量、流边界、流方向、分配原则及其修正因子4个 多维指标,表征将服务需求从建设空间向生态空间分配与投射 过程的关键环节。结果显示：面积大、人口密度高的建设空间 存在高需求流量;借助水文空间流,服务需求由建设空间被分 配至同一集水区内具有洪涝调节能力的生态空间中;被投射为 高服务需求的生态空间大多规模较大或紧邻高需求的建成空 间。通过控制流量、扩展流区域、增加流方向和提升生态空间 服务供应能力,能有效调控投射于生态空间内的洪涝调节服务 高需求。