与海关“争”税

海关认为申报价格未包括相应的运输费、保险费,属于低报出口货物单价,导致漏缴税款。这笔税该不该征？     

集装箱出口：活力绽放

2011年的第一季度,集装箱出口是否会跳出传统出口淡季的迷局而高歌猛进,走出一个不同以往的漂亮曲线？     

How to Do More Than Manage Inflation's Effects

As the countries of Eastern Europe move to become more market-oriented, they may experience bouts of high infation. This isn't something limited to the Third World or Latin America. Such a possibility, however, should not dampen MNC interest in doing business in any of these parts of the world. In countries subject to inflation, profitability is still possible. Learning to manage its effects can even create competitive advantage.     

More Beautiful, More Prosperous

From October 25 to 29, the 2007 Beijing Dahongmen International Clothing Festival was held in Beijing, Fengtai District.During these 5 days, various activities were carried out to show a vivid picture of the new Dahongmen, the new Fengtai area and new Beijing.     

更环保、更绿色、更创新 可持续发展的化学作用

摁下闪着绿色荧光的电子闹钟,穿上经靛蓝染料处理的蓝色衬衫、高分子材料制成的西装,用化学作用制成的发胶将略显不羁的头发捋顺,吃过经化肥滋养而产量倍增的麦子做成的麦片早餐之后,一个上班族,拉开棕色漆的大门,开始了最普通的一天。     

More than you think: An inclusive estimate of business entries

The Wells Fargo/NFIB Series on Business Entries and Exits collected data throughout 1995 from 36,000 households regarding the business formation activity occurring among adults within those households. After adjusting for the 1.37 owners per firm and the 10% of households with more than one entry, there were an estimated 4.553-million business entries in the 12-month period involving 6.211 million active owners. Seventy-eight and one-half (78.5) percent of those businesses were de novo starts, 20.0% purchases, and the remainder other forms of entry (including missing responses). Most of the entries were quite small whether started or purchased.The number of business entries is significantly larger than prior estimates. However, the 4.553-million figure, when dissected into component parts, is consistent with other measures of business entry. The primary reason for the larger estimate is that this research was able to capture the significant number of very small entries that either do not appear in other databases or appear only after a substantial delay.These new data offer a significantly expanded view of the American business population and its dynamics. More specifically, they provide quantification of the smaller end of the entry scale, thereby introducing new population distributions and raising fundamental research and marketing questions about the unit of analysis (What is a business?) What constitutes a reasonable survey sample? To what population do we generalize survey data? What are the market segments of the small-business population, and how do they differ? What are the public policy requirements of these segments, and how do they coincide and conflict? And, what do real entry numbers tell us about the operation of the American economy on both a secular and cyclical basis?The foregoing are obvious. However, there are more subtle and perhaps more interesting questions. For example, the more people try to go into business for themselves, the more our collective (American) experience is influenced by the experience of business ownership. Small business draws enormous empathy from the American public; few Americans institutions are as popular. This is obviously a complex phenomenon. However, one explanation for its popularity is that so many Americans are exposed to business ownership either personally or through someone they know. Part of this research not yet published shows that small-business ownership pervades every class, income category, racial grouping, etc. The penetration of business formation into the American experience, therefore, is not only deep, it is also broad. And when its dimensions are so great, the remaining issue is not the existence of influence but its degree.If there are more starts than previously recognized, there must also be more exits. And, if there are more exits, the dynamics of the business entry-exit process become even more tumultuous than previously recognized. Particularly for those interested in either policy or management, the question becomes, “Why is exit so common?” One path of inquiry leads to motivation for entry, including career alternatives and income supplementation. To what extent do people intend to grow their businesses and to what extent do they intend their businesses to fill financial, occupational, or time gaps until something better comes along? Another path of inquiry leads to resources. Do resource constraints or constraints of other natures impede business development? Then there is the issue of preparation. How well-prepared are entrants? And, what reasonable steps can be taken to improve their assessments of potential opportunities or to effectively implement plans to capitalize on them? These are not necessarily new issues. But they become more conspicuous and pressing when the large number of exits is appreciated.The technique used to capture these data at a reasonable cost is called an “omnibus” or “caravan” survey. This survey technique is not well-known outside the commercial survey industry, but it presents considerable opportunity for researchers either with limited budgets or desirous of asking fewer than 10–15-minutes' worth of questions from a sample of the adult population. Its advantage is financial. Multiple sponsors can ask a limited number of proprietary questions at their own expense. But they then share the costs and results of reaching respondents and of asking the demographic questions, for example, age or sex of respondent. The current research posed two screen questions to all 36,000 households interviewed. The sponsors paid for those 72,000 questions. But only about 2,000 respondents passed one of the screens. These respondents were led through several more questions. Thus, the sponsors paid just for the screen questions and those questions administered to the 2,000. An extensive set of demographic data about the respondents was thrown in “free.”     

Making Health Care More Affordable Through Health Insurance Finance Reform

The way that we finance health insurance today is both unfair and inefficient. The tax code subsidizes the most expensive employment-based policies while penalizing those who buy insurance on their own or choose more basic policies. By reforming this system, we can both make health care more affordable for millions of people and get higher-value care for the money that we spend. These reforms should be coupled with policies to ensure that basic private insurance is affordable for everyone, including those with chronic health conditions or low income, and to ensure that patients and physicians have the tools that they need to make well-informed decisions. JEL Classification I11     

More Than Aesthetic: Visual Boundaries and Perceived Variety

Many online retailers use seemingly innocuous visual boundaries when presenting choice sets to consumers. In contrast to previously studied aspects of information presentation, visual boundaries do not alter underlying information structure. The authors argue that, beyond their aesthetic role, visual boundaries can systematically increase or decrease perceived choice variety but the impact of visual boundaries on variety perceptions depends on consumer cognitive load. Study 1 finds that, by-attribute (vs. alternative) boundaries increase (decrease) perceived variety under high but not low cognitive load. Study 2 further demonstrates that retailer intent moderates the interaction between visual boundaries and cognitive load such that, when cognitive load is high, effects of visual boundaries on perceived variety are strengthened when consumers believe that retailers use boundaries to aid consumer navigation but reversed when they believe retailers use boundaries to persuade consumers to make purchases. Finally, Study 3 rules out attribute order and number of attribute levels as alternative accounts for the effect and enhances generalizability through a different manipulation of cognitive load. This work advances understanding of how simple environmental cues affect consumer behavior, with implications for retail strategy.     

Does Increased Equity Ownership Lead to More Strategically Involved Boards?

According to Jay Lorsch, boards will be increasingly expected to exercise more leadership, even strategic leadership, in the running of a firm. In order to align directors to the best interest of the firm, directors are increasingly required to purchase the equity of the companies on whose board they serve, and in the majority of cases, the minimum shareholding is 1000 shares. The rationale for this is that the directors will take the perspective of real owners of the company, partly based on a study by the National Association of Corporate Directors in 1995. Using behavioral economics, this paper makes some counterintuitive predictions about how involved boards are likely to react to an offer for a hostile takeover. By studying their reactions, the paper inductively analyzes the use of equity ownership as an incentive mechanism.     

Does Increased Equity Ownership Lead to More Strategically Involved Boards?

According to Jay Lorsch, boards will be increasingly expected to exercise more leadership, even strategic leadership, in the running of a firm. In order to align directors to the best interest of the firm, directors are increasingly required to purchase the equity of the companies on whose board they serve, and in the majority of cases, the minimum shareholding is 1000 shares. The rationale for this is that the directors will take the perspective of real owners of the company, partly based on a study by the National Association of Corporate Directors in 1995. Using behavioral economics, this paper makes some counterintuitive predictions about how involved boards are likely to react to an offer for a hostile takeover. By studying their reactions, the paper inductively analyzes the use of equity ownership as an incentive mechanism.     

Toward a More Humanistic Governance Model: Network Governance Structures

This conceptual article suggests a reexamination of current governance structures, specifically those of unitary boards after the financial crisis of 2008. We suggest that the existing governance structures are based on an outdated paradigm of business, rooted in economics. We propose an alternative paradigm, a more humanistic paradigm, which allows conceiving alternative, network-oriented governance structures. As hierarchical firms grow larger and more complex, the risk of failure increases from biases, errors, and missing data in communication and control systems. These problems are exacerbated by information overload on senior managers, directors, and their respective regulators. In contrast to traditional corporate governance, network governance introduces a division of power via multiple boards, checks and balances, and active stakeholder engagement. We argue that those features could have prevented the stresses and failures of financial firms in 2008, since they were anticipated by both individuals within firms and external commentators. However, those exposed to risks possessed insufficient influence in either governing and/or regulating firms to take corrective action.     

A Model of Collaborative Entrepreneurship for a More Humanistic Management

Inter-organizational models are both a well-documented phenomena and a well-established domain in management and business ethics. Those models rest on collaborative capabilities. However, mainstream theories and practices aimed at developing these capabilities are based on a narrow set of assumptions and ethical principles about human nature and relationships, which constrain the very development of capabilities sought by them. This article presents an Aristotelic–Thomistic approach to collaborative entrepreneurship within and across communities of firms operating in complementary markets. Adopting a scholarship of integration approach and evaluating the six studies of communities of organizations, we contribute an inter-organizational network model based on the assumptions about human motives and choice offered by Aristotle. We argue that the sustainability of inter-organizational communities depends on how rich is the set of assumptions about human nature upon which they are based. In order to develop and sustain collaborative capabilities in inter-organizational communities, a set of assumptions that takes both self-regarding and others’-regarding preferences as ends is required to avoid any kind of instrumentalization of collaboration, which is an end in itself. Implications for theory and practice are discussed.     

More mindfulness,less conspicuous consumption? Evidence from middle-aged Chinese consumers

Mindfulness has attracted more and more attention from researchers in many disciplines, including consumer behavior. This study adopted the mindfulness reperceiving model to examine the effect of mindfulness on conspicuous consumption and the mechanism of this effect. Data from middle-aged consumers were collected through a two-wave questionnaire survey with a 3-month interval in China (n = 433). Results of regression-based analyses revealed that mindfulness was negatively associated with conspicuous consumption through lower materialism and lower status anxiety, and the mediating effect of status anxiety was stronger for married men than married women. The current study is a novel attempt to demonstrate the possible relations among mindfulness, materialism, status anxiety, and conspicuous consumption. These findings provide a new perspective for understanding why people who are mindful engage in less conspicuous consumption, and they have heuristic value for future research.     

More from Belarus

On January 20th,2008,the People＇s Republic of China and the Republic of Belarus celebrated the 16th anniversary of the establishment of their foreign diplomatic relationship.China was one of the first countries who recognized Belarus＇ independence,after which the development of Sino-Belarusian relations has enjoyed precedence in both countries＇ diplomatic strategic policies.From January 1995 to now,frequent top level visits have promoted cooperation,and more than 50 cooperative agreements have been reached covering all aspects of life.     

陈凛 不仅仅是陈逸飞的儿子

<正>不同于常见的天使投资,陈凛专选那种发展到一定规模但VC还没介入的企业,而且投资额度达几百万美元,也要比一般的天使投资大。2012年初,陈凛成了联创策源的投资合伙人。在这之前,陈凛,这位著名艺术家陈逸飞的儿子,一直作为天使投资人在上海单打独斗。不同于常见的天使投资,陈凛专选那种发展到一定规模但VC还没介入的企业,而且投资额度达几百万美元,也要比一般的天使投资大。"很多上海的公司是这么想的,与其早期融资让VC拿走很多股份,还不如找     

少即是多

本届世界杯的营销会给我们启发，“少即是多”符合市场规律，也符合我们所追求的绿色收视率和绿色营销。[编者按]     

Asia-Pacific to lead world＇s ariation market in 20 yrs,Boeing

Domestic carriers flew 21.71 million passengers in October, rising 18 percent from a year ago, the Civil Aviation Administration of China said on November 13.     

More on the role of switching costs in service markets: A research note

The present paper focuses on several important and under-researched issues related to switching costs (SC) as a defensive marketing tool in retaining customers with complaint handling. While most previous research analyzed the effects of SC on the behavioral intent of customers, our findings have focused on the actual behavior of bank customers; that is, staying with or leaving the bank to which they had complained previously. The findings show that, of the six potential facets of SC, only two significantly affect the actual behavior of complainants, one directly (i.e., Continuity Costs) and the other as a moderator (i.e., Learning Costs). Likewise, a customer's evaluation of the complaint handling affects behavior directly.     

Beijing, the More it Changes, the More Still it Shows

China is fascinating destination with various charactercultural background.If you do not have time to witness an incredible array of these famous citys,you can always choose to visit one or two of them during your each stay in China.And our carefully designed China Tours,column will also leave you an unforgettable expenrience.Since China will soon welcome Olympic Games,so let＇s begin our Chinese tours with Olympic cities!Yes,our first stop is Beijing.     

Applying Behavioural Theory to the Challenge of Sustainable Development: Using Hairdressers as Diffusers of More Sustainable Hair-Care Practices

The challenges presented by sustainable development are broadly accepted, yet resource use increases unabated. It is increasingly acknowledged that while technical solutions may play a part, a key issue is behaviour change. In response to this, there has been a plethora of studies into how behaviour change can be enabled, predominantly from psychological and sociological perspectives. This has resulted in a substantial body of knowledge into the factors that drive behaviour change and how they can be manipulated to achieve desired social goals. In this paper, we describe a study that draws on this body of knowledge to design an intervention to drive behaviour change across the hairdressing sector, and by the process of diffusion, across the vast social networks of this occupational group to influence domestic hair-care practices. The intervention was successful: hairdressers indicated positive intentions to adopt more sustainable practices within their salons and pass them onto their customers. The customer survey (N = 776) confirms this: customers surveyed after their hairdresser attended the Green-Salon-Makeover intervention were significantly more likely to report that environmental issues had been considered in their salon visit and that they themselves would consider such issues in their hair-care practices at home than customers who were surveyed before the intervention.