试论基于结构性减税降费的小微企业税收筹划路径

现阶段,我国针对经济的实际情况,推出了一系列减免税优惠政策,以此进一步推动经济的平稳发展,能够有效地帮助一些小微企业缓解经营过程中面临的压力。鉴于此,论文针对现阶段基于结构性减税降费的小微企业税收筹划路径进行分析和阐述。     

What motivates customers to shop in smart shops? The impacts of smart technology and technology readiness

With the rapid diffusion of smart technologies, a new retail mode, the smart shop, has received increasing attention from both academia and practitioners in the 5G era. However, previous studies on smart shops have largely focused on the effects of smart technologies on technology adoption rather than customer shopping behaviors. To fill this gap, this study applies the hedonic information systems acceptance model (HISAM) to identify the utilitarian and hedonic motivations affecting consumer shopping intention. In addition, we characterize a second-order formative construct, technology readiness, as a technology-related personality to test its moderating role in the research model in the marketing context when consumer behaviors may differ due to individual characteristics. Using structural equation modeling (SEM), we applied SmartPLS 3.2.8 to analyze 298 valid samples. The results show that perceived ease of use significantly affects perceived usefulness and perceived enjoyment, in turn, these three factors directly influence shopping intention. Additionally, perceived ease of use will have a stronger impact on perceived usefulness and shopping intention when the customer has a high level of technology readiness. Finally, theoretical and practical suggestions and future research directions are also discussed.     

探地雷达在公路改扩建工程检测中的应用

公路改扩建工程在广东省正处于快速发展时期,如何准确得到路面病害情况,是旧路处治方案制定面临的主要问题.依托开阳高速改扩建工程,采用三维探地雷达对旧路进行病害检测,得到道路表面及内部的病害分布情况,并分别与人工徒步调查路况及开挖后内部实际情况进行比对.结果表明:当三维探地雷达检测采样间距设置为2.0 cm、驻波时间设置为0.6 ms、时窗设置为85 ns时,可达到较好的检测精准度;三维探地雷达可实现对路面结构内部不同深度位置的裂缝病害进行探测,精确识别3 mm宽裂缝,并了解裂缝的发展方向及性质.     

Influence of acquirer boards on M&A value creation: Evidence from Continental Europe

We examine how the size and the composition of acquirer boards are associated with shareholder abnormal returns for 2,230 M&As made by listed firms in Continental Europe. Although board size proves insignificant, our findings do offer some evidence as to a beneficial effect of board diversity on M&A value creation. Gender diversity appears marginally positively associated with acquirer shareholder abnormal returns. The fraction of foreign directors is in general not significantly positive, unless the rule of law in the acquirer country is weak. Nonetheless, nationality diversity in the board turns out harmful in purely domestic takeovers. The influence of age diversity is marginally positive, yet only in domestic and horizontal takeovers. Next, the fraction of independent directors has a robust positive effect on the acquirer CAR, while directors with multiple board appointments prove valuable especially through preventing firms from pursuing poor takeovers. Finally, CEO duality is detrimental only in industry‐diversifying deals initiated by acquirers that are not controlled by an individual or a family shareholder. Any negative CEO‐duality effect is mitigated when the acquirer‐country rule of law is strong.     

中小企业人力资源管理中的劳动关系管理问题与优化策略

随着我国经济的快速发展,国家越来越重视中小企业人力资源管理中的劳动关系问题。为了进一步加强中小企业的人力资源管理,需要根据实际情况以人力资源战略规划和管理作为基础支撑,完善人力资源管理中的劳动关系管理工作,明确劳动关系管理的内涵。因此,论文针对中小企业人力资源管理中的劳动关系管理问题进行简要分析,并提出合理化建议。     

Aircraft and passenger recovery during an aircraft’s unexpected unavailability

Airlines design their initial schedules under the assumption that all resources will be available on time and flights will operate as planned. However, some disruptions occur due to mechanical failures and unexpected delays of maintenance, making the aircraft unavailable for a certain period of time. These deviations from the initial plan result in high operational costs in addition to the serious inconveniences experienced by passengers. In order to handle aircraft and passenger recovery problems simultaneously, we work on integrated networks at which aircraft routings and passenger itineraries are superimposed. Consequently, we could calculate the actual profit and cancellation cost by evaluating each passenger itinerary while considering the seat capacity limitations. In our computational results, we use a daily schedule of a major U.S. airline and clearly demonstrate that there is an optimal trade-off between operating and passenger-related costs.     

The effects of oil price shocks on inflation in the G7 countries

This study examines the effects of three types of oil price shocks on inflation in the G7 countries with a new method of isolating oil price shocks. Based on monthly data from January 1997 to January 2019, we find that each oil price shock has the largest effect on U.S. inflation among the G7 countries and each country’s response to oil price shocks is different. Moreover, a rolling-window analysis shows that supply shocks, demand shocks and risk shocks have dynamic effects on inflation. The effect of supply shocks on inflation is strong before the financial crisis, but weakens during the crisis. However, the effect of demand shocks increases sharply in this time. The effect of risk shocks mainly occurs during the financial crisis and the European debt crisis. In addition, this study uses two ways to verify the robustness of the results. Our empirical results have important implications for policymakers and manufacturers, since the results provide a good explanation for the response of inflation in the G7 countries to the oil price shocks from different sources.     

Ketchup with your fries? Utilizing complementary product displays to transfer attention to a focal product

Does placing a display of complementary condiments (e.g., ketchup, mustard, buns,etc.) next to a display of hamburgers make shoppers more likely to attend to the hamburgers? Prior work has established that in-store marketing strategies play an important role in drawing attention to products in a retail setting. Building on this research, the present study develops a framework to better understand how shoppers in a natural retail environment attend to displays of complementary products, and how this attention transfers to a focal product. The results suggest that assortment complexity of a display positively affects initial attention capture.. Further, initial attention capture leads shoppers to spend longer evaluating the complementary products in the display, which, in turn, increases evaluation and choice of the focal product. As such, our framework indicates that complementary product displays can be effective at increasing attention to and choice of an associated focal product.     

Environmental performance,sustainability, governance and financial performance: Evidence from heavily polluting industries in China

This study seeks to contribute to the existing business strategy and the environment literature by examining the effect of governance structures on Chinese firms' environmental performance, and consequently ascertain the extent to which the financial performance–environmental performance nexus is moderated by governance mechanisms. Using a sample of Chinese companies from heavily polluting industries over a 5-year period, our baseline findings suggest that, on average, board size and governing board meetings are positively associated with Chinese firms' environmental performance, whilst board independence and gender diversity have positive, but insignificant association with firms' environmental performance. Our evidence suggests further that the examined internal governance mechanisms have a mixed moderating effect on the link between financial performance and environmental performance. Our findings have important implications for company executives, environmental activists, policy-makers, and regulators. Our results support insights drawn from agency, resource dependence, stakeholder, and legitimacy theories.     

试论烟草卷烟机械设备的维修

随着当前科学技术的发展,在烟草检验机械设备研发的过程中,也在向着高速度以及智能化的方向进行研发。对于烟草卷烟机械设备行业来讲,在发展的过程中,针对维修工的要求也在随之提升。所以为了能够保证烟草卷烟机的设备维修工作的相关需求得到满足,需要就当前烟草卷烟机械设备维修工作进行深入探讨。