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.     

Social network analysis in accounting information systems research

This paper introduces social network analysis as an alternative research method for conducting accounting information systems related research. With advances in information and communication technologies, transaction data are being recorded in electronic form, resulting in a variety of research opportunities to examine dyadic interactions. A network consists of a set of nodes connected by ties. Social network research focuses on how outcomes are influenced not just by the attributes of the nodes (e.g. individuals), but also by the ties connecting nodes to each other. The nodes are typically conceptualized as actors, such as individuals, teams, or organizations. A unique network structure is created to reflect each different type of tie, such as trust, advice, collocation, or organizational affiliation. Social network analysis can be used for research examining individual, dyadic or network levels of analyses, and is a powerful tool for conducting multi-method research. Given the vast amounts of trace electronic data collected via accounting information systems, this paper reviews how social network analysis not only opens new research avenues for accounting information systems researchers, but identifies opportunities for the field of accounting information systems to inform social network research by identifying new network structures and dynamics leveraging transactional data.     

The employment environment for youth in rural South Africa: A mixed-methods study

South Africa has high youth unemployment. This article examines the predictors of youth employment in rural Agincourt, Mpumalanga Province. A survey of 187 out-of-school 18 to 24 year olds found that only 12% of women and 38% of men were currently employed. Men with skills/training were significantly more likely to report employment, mostly physical labour (adjusted odds ratio: 4.5; confidence interval: 1.3, 15.3). In-depth interviews with 14 of the youth revealed that women are perceived more suitable for formal employment, which is scarce, informing why women were more likely to pursue further education and yet less likely to be employed. Ten key informants from local organisations highlighted numerous local youth employment resources while, in contrast, all youth in the sample said no resources were available, highlighting a need for the organisations to extend their services into rural areas. Because these services are focused on entrepreneurship, programmes to increase financial literacy and formal employment opportunities are also needed.     

Segregación por género en el sector manufacturero formal de la India

Mediante el cálculo de un índice de disimilitud con datos de la Encuesta Anual de Industrias, los autores constatan que la segregación por género en las manufacturas indias entre 1989–1990 y 2000–2001 disminuyó, aunque debido sobre todo a cambios en la estructura sectorial del empleo, y no tanto a la integración de género. El índice resultó sensible al número de grupos de industrias establecido en la clasificación utilizada para el cálculo. Tanto a escala nacional como estatal, las mujeres tienen muy pocas oportunidades de empleo formal, concentradas en ciertos sectores manufactureros tradicionalmente femeninos, como los de alimentos, tabaco, confección, hilado y textil.     

Ethical Rationality: A Strategic Approach to Organizational Crisis

In this paper, we present an ethical and strategic approach to managing organizational crises. The proposed crisis management model (1) offers a new approach to guide an organization’s strategic and ethical response to crisis, and (2) provides a two-by-two framework for classifying organizational crises. The ethically rational approach to crisis draws upon strategic rationality, crisis, and ethics literature to understand and address organizational crises. Recent examples of corporate crises are employed to illustrate the theoretical claims advanced. Finally, the paper provides guidelines for a morally optimal outcome for the organization and its stakeholders. Peter Snyder is a Ph.D. student in Organizations and Strategic Management at the University of Wisconsin-Milwaukee. His research interests include strategy making and corporate governance. Molly Hall is an attorney who practices international and environmental law in Milwaukee, Wisconsin. She teaches adjunct courses in business ethics, environmental policy, and the European Union. Joline Robertson is a Ph.D. candidate in Organizations and Strategic Management at the University of Wisconsin-Milwaukee. Her research interests include international business. Tomasz Jasinski is a Ph.D. student in Organizations and Strategic Management at the University of Wisconsin-Milwaukee. His research interests include strategic alliances. Janice S. Miller received her Ph.D. from Arizona State Univerity in Business Administration with a concentration in Human Resource management. She has been on the faculty at the University of Wisconsin-Milwaukee UWM since 1996 and has served as the Associate Dean for Academic Programs in the School of Business Administration since 2002. Dr. Miller’s primary research interests include performance management, compensation and ethical issues in organizations.     

Comforts of group tours

Travel can confer high status in American life. As individual travel becomes more complicated, it is time to re-evaluate the potential of the tour group. Although the image is often still of polyester hordes descending on out-of-fashion watering holes and the ever more accessible seven wonders of the ancient world, the actuality is that tour groups come in all sizes and shapes and for purposes that often involve “work” and “study”. This article is an ethnographic account of the role of the group in the travel experience. Americans join tours to meet safe strangers, be guided by experts, meet counterparts, unfold their own personal identities, and learn how to be travelers, as well as to see strange sights and bring back souvenirs, photographs, and tans.     

State tourism in China and USA

Schuchat, Molly G., “State Tourism in China and USA,” Annals of Tourism Research, October/December 1979, VI(4):425–434. This paper discusses the experiences available to most visitors to the Peoples Republic of China and to those visitors to the United States of America who are cultural exchange grantees. In the United States the Department of State contracts out the programming and direction of its officially invited guests to non-profit agencies that work in cooperation with a nationwide network of local volunteers. Almost all visitors to China, no matter who paid for their trip, were treated as official guests of the country, until 1978. It is only in the last year that they have been considered tourists at all. The range of contacts and experiences offered in both countries have a great deal of similarity. One focus of the paper is on what these guests (or any others not so similarly shepherded) are able to learn of countries not their own through exposure to public life. The material was gathered on visits to China in January, 1977 and September, 1978, and in interviews with programming and interpreting staffs, volunteers and grantees in Washington, D.C.     

The use of performance information in cutback budgeting

Not having access to mainstream financial services, such as a bank account or a credit card, can lead to a variety of social and economic exclusions. In a number of countries, particularly Ireland, Spain, Canada and the UK, credit unions— member-owned financial co-operatives—play a significant role in reaching under-served and excluded communities, as well as providing ‘safe’ avenues for savings and credit. Yet many credit unions are facing financial and operational problems. This article looks at the experience of Welsh credit unions. The research has implications for policy development and government–credit union relations in Wales and further research on credit unions and financial inclusion.