影片《功夫熊猫》中美国文化的模因分析

模因论是解释文化进化规律的一种新理论。运用模因论对美国动画电影《功夫熊猫》进行研究，可探讨其中独特的美国文化模因，即个人主义的复制及传播。     

我国股票期权企业所得税税收政策研究

2005年财政部、国家税务总局发布了《关于个人股票期权所得征收个人所得税问题的通知》(财税〔2005〕35号),首次明确了要对员工取得的股票期权收入征收个人所得税。但对于企业所得税方面的规定目前还是空白,需要尽快出台与股票期权激励计划有关的企业所得税方面的政策,以促进其发展。本文首先介绍我国的股票期权税收政策;其次对股票期权涉及的企业所得税方面的问题进行了探讨;最后对我国在制定股票期权企业所得税政策时须注意的问题提出了建议。     

英美文学经典融入大学英语教学的路径

英美文学经典能够激发学生的阅读兴趣,提升学生的思辨能力,提高学生的伦理道德修养以及审美情趣.应修订大学英语教学大纲,增设与英美文学相关的拓展课程,有针对性地选编教材,改进教学模式,将文学经典融入大学英语教学.     

Capital budgeting, information timing, and the value of abandonment options

This paper investigates how an abandonment option influences the optimal timing of information in a sequential adverse selection capital budgeting model. While the divisional manager has imperfect private pre-contract information, headquarters can time whether the manager obtains perfect project information before (timely information) or after (delayed information) the contract is signed. In the absence of the abandonment option, headquarters favors timely (delayed) information if the investment costs are high (low). The presence of the abandonment option favors delayed information because under the timely information regime the value of the abandonment option is zero, whereas under the delayed information regime the value of the option is positive.     

The Differential Value Relevance of S&P's Core Earnings Versus GAAP Earnings: The Role of Stock Option Expense

In 2002, Standard & Poor's (S&P) introduced Core Earnings as a proprietary, uniform earnings metric, with the goal of improving financial reporting. The distinguishing feature of Core Earnings is its consistent treatment of seven adjustments to GAAP earnings for which there is no consensus adjustment by managers and analysts. We use stock price and return data to assess whether investors perceive Core Earnings to be more value relevant than GAAP earnings. The implementation of FASB 123R changed the calculation of GAAP and Core Earnings. This change allows us to assess the role of stock option expense in the valuation of earnings numbers by partitioning the sample into pre‐ and post‐FASB 123R periods and creating consistent measures of GAAP and Core Earnings. Our price results indicate that Core Earnings is more value relevant than GAAP earnings in the pre‐period after controlling for stock option expense, and in the post‐FASB 123R periods. The price results provide empirical evidence consistent with S&P's expectation that a uniformly calculated earnings measure is a more consistent and useful indicator of current performance and future earnings.     

Understanding the Cultural Differences in Tourist Motivation Between Anglo-American and Japanese Tourists

Summary

There is considerable evidence to suggest that differences in cultural characteristics exist across the world. Among them, individualistic societies emphasize “I” consciousness, autonomy, emotional independence, pleasure seeking and universalism. On the other hand, col-lectivistic societies stress “we” consciousness, collective identity, group solidarity, sharing, and particularism. A comparative research on the motivation of tourists from different cultures may challenge current tourism research, which mainly focuses on individualism and rationalism. These values of individualism and rationalism result in underestimation of the influence of groups, norms, culture, and emotion or impulse on tourist behavior. There have been few studies which attempt to directly measure cultural characteristics and identity across culture, and to explain how these cultural characteristics play a role in creating distinctive differences in tourist motivation. Thus, this study explores (1) cultural differences underlying individualism-collectivism between Anglo-American and Japanese tourists; (2) examines the relationship of two cultural dimensions to tourist motivation, and (3) suggests management implications facing tourism industry.     

Accounting for the Business of Suffering: A Study of the Antebellum Richmond, Virginia, Slave Trade

When the Congress barred the importation of slaves into the United States in 1808, it left the internal slave trade intact. The trade took on a new importance as the slave states of the Old South saw their agricultural economies shift to a point that holding large numbers of slaves became too expensive. During this time, the large agricultural concerns shifted to the New South, where cotton and sugar plantations needed the cheap labour provided by the institution of slavery. As this transition intensified, Richmond, Virginia, became a central slave market that facilitated the interstate slave trade as Old South planters chose the course of selling slaves as a valuable commodity rather than the course of manumission. The records of two businesses—Dickinson & Hill and Hector Davis & Company—which plied the slave trade in the Richmond market, have survived into the twenty-first century. These records revealed a primitive, yet sophisticated, process to account for the consignment, purchase, and sales of human merchandise in this haunting story of the 'business of suffering'.     

论全球碳市场机制的完善及中国的对策选择

本文在全球气候变化的大背景下提出一个可以将世界各国都纳入到减排体系的金融创新方法,在对全球碳市场现状和问题进行分析的基础上,通过引入碳期权来完善碳市场机制,并进一步探讨碳期权的定价策略,提出中国融入全球碳市场机制以及参加国际气候谈判的对策建议。     

The assignment of call option rights between partners in international joint ventures

We examine call option rights as a contractual clause in international joint ventures (IJVs) and propose that the assignment of the call option right in an IJV is determined by certain ex ante asymmetries between the partners. Results show that between the two partners in an IJV, the firm with greater complementarity with the venture and greater prior IJV experience is more likely to hold the call option right; in addition, the firm's contractual choice on the call option right and its ownership choice on a greater initial equity stake are substitutive. Our focus on explicit call options advances the real options theory of collaborative agreements, and our results also highlight that option rights be considered an important part of alliance design. Copyright © 2013 John Wiley & Sons, Ltd.