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.     

Psychological antecedents and risk on attitudes toward e-customization

Consumers can experience relatively low prices with the dramatic diffusion of online shopping even with customized products, which are commonly more expensive than regular products, due to unique functions of customized product order processes in online environments. This paper investigates how two psychological antecedents, (1) need for uniqueness and (2) status aspiration, can influence consumers' attitude with regard to forming procedures toward e-customized products and how perceived risk, another psychological factor, on purchasing e-customized products plays a role of moderating factor. A self-administered online survey of 321 Japanese consumers is conducted to examine a proposed conceptual model with Structural Equation Modeling (SEM). The analysis using results indicates that the need for uniqueness directly impacts on attitude toward e-customized products while it mediates the effect of status aspiration. A multi-group analysis to test a moderating effect of the perceived risk on purchasing e-customized products highlights the significant effects of psychological factors. The result also provides potential guidelines to e-tailors on possibility of segmenting markets as well as promoting their customized products using these psychological criteria of their target consumers.     

试论战前日本华族教育

在日本近代化教育历程中,华族教育由于肩负特殊的历史使命和崇高的国家期望,其教育模式和培养方式固然不同于一般国民教育,其特色就是带有特权性质的精英教育。综观战前华族教育各方面表现,东西方教育理念的融合、现实主义的教育目标、古典和现代文明在教育内容上的合理安排都具有明显的"和魂洋才"式民族教育特色,它在客观上促进了日本近现代教育的整体发展,也从一个侧面考量了明治维新的历史价值。     

日元升值对日本进出口贸易的影响及其对我国的启示

20世纪70年代以来日元升值与日本对外贸易的关系表明:从短期看日元剧烈升值对日本对外贸易造成一定的冲击,但日本政府和企业采取相应措施缓解了日元升值对其带来的负面影响,即通过调整产业结构、加强科技创新、发展对外直接投资等措施来化解矛盾;从长期看日元升值并没有给日本对外贸易的增长造成实质性影响。研究日元升值与日本对外贸易间的关系,对同样面临人民币升值压力的我国具有重要的借鉴意义。     

日语原声电影在二外日语视听说教学中的实践和应用

日语原声电影教学在激发学生兴趣、提供真实自然的语言环境、帮助学生了解、体验和感受日本的文化具有优势,教师使用影片进行教学,应注意选择合适的影片,在学生欣赏影片前做引导,欣赏影片后做口头及书面练习。     

中日货币国际化比较研究

作为具有价值尺度、支付手段、贮藏手段和流通手段等职能的货币,其国际化程度的高低会影响到资源配置的有效性。日本经济高速增长催生的日元国际化,其波浪式前进引人深思;人民币国际化的推进面临国际环境的不确定性。日元国际化的缘由、发展、效果对人民币国际化的推进启示深刻。