房贷利息抵扣个税改革的研究

房贷利息抵扣个人所得税成为当前个税改革的热点之一.对新政策变革过程中的利弊、问题进行了详细分析,认为新政策大势所趋但目前条件尚不成熟.最后从五个方面给出建议措施:设定房贷利息扣除标准;设定核算的时间单位;建立税收信息联动共享机制;扩大个税征缴税基;推进以家庭为基础的综合税制与分类税制相结合的模式改革,进而促使新政策的改革顺利进行.     

An Exploratory Study of the Otaku Adolescent Consumer

High accessibility to Internet technology and popularization of focus media has given rise to various emerging subcultures among the younger generation who constantly seek novelty. The otaku is such an adolescent subculture of avid collectors who have a special lifestyle and who are obsessed with anime products. This study explores this specific adolescent segment's traits and purchasing behavior patterns. A focus‐group interview was conducted with some adolescent otaku to allow them to express their opinions and purchasing behaviors. Then, a questionnaire was developed based on the interview's findings, and data from a survey of 105 respondents were collected. Exploratory factor analysis was applied to extract the otaku's trait factors, while confirmatory factor analysis and structural equation modeling were used for the verification of the scale and structural model, respectively. The results show that the adolescent otaku present an obsessive preference for visual perception. The main factor influencing the otaku's purchasing intentions in terms of animation, comics, and games (ACG) is their strong interest in and participation willingness toward ACG. Strategic marketing directions applied to this adolescent group should emphasize information visualization to entice their buying behavior.     

Stock Market Liquidity and Firm Value: An Empirical Examination of the Australian Market

We document a positive relation between stock liquidity and firm value. We examine the mechanism through which stock market liquidity enhances firm value by dividing firm value, as measured by Tobin's Q, into three components, namely, operating income to price, leverage, and operating income to assets. Using the switch to broker anonymity as an exogenous shock to market liquidity, we show that the increase in liquidity around the shock leads to an increase in firm value. Our results suggest that higher firm value for more liquid stocks seems to stem from enhanced stock prices rather than from better operating performance.     

Wholly Foreign-Owned Enterprises as a China Market Entry Option: An Australian Case Study

ABSTRACT

This paper examines the experience of a large Australian company, Amcor Ltd., in establishing and operating a wholly foreign-owned enterprise (WFOE) in China. Amcor has made a deliberate decision to reject the joint venture option, which has been by far the most common form of foreign investment in China, and to instead proceed with directly establishing a WFOE. Problems experienced by Amcor will be highlighted as well as the ways in which these problems have been overcome, providing a valuable framework for other foreign companies wishing to pursue the WFOE market entry option.     

Channel Intermediaries and Manufacturer Performance: An Exploratory Investigation in an Emerging Market

Channel intermediaries (hereafter, intermediaries) are among the most critical elements of any supply chain as the bulk of manufacturing output is transported through them. However, we have a limited understanding of the approach a manufacturer should take to achieve the dual goal of increasing profitability and intermediary satisfaction. To provide manufacturers with practical strategies to boost their performance and their intermediaries’ satisfaction, we rely on three related studies. In Study 1, through interviews with managers and intermediaries, we find that distribution alignment across intermediary, market, and product types may be a practical strategy for both manufacturers and intermediaries. In Study 2, by using a robust empirical methodology with data from a construction product manufacturer operating in an emerging market, we find that various combinations of intermediary, market, and product types affect the manufacturer’s performance differently. Accordingly, through a supply-side examination, we quantify the revenue impact of reallocating the studied manufacturer’s retail distribution resources among different intermediary-, market-, and product-type combinations. In Study 3, through a field implementation, we find that our recommended intermediary alignment strategy from Study 2 substantially boosts both the manufacturer’s performance (by fourteen percent in revenue and thirteen percent in profit) and intermediaries’ satisfaction (by 7.71%). Thus, with our qualitative, empirical, and field studies, we contribute to the existing research in channel management, emerging market retailing, retail distribution, and marketing strategy.     

An Exploratory Study into the Factors Impeding Ethical Consumption

Although consumers are increasingly engaged with ethical factors when forming opinions about products and making purchase decisions, recent studies have highlighted significant differences between consumers’ intentions to consume ethically, and their actual purchase behaviour. This article contributes to an understanding of this ‘Ethical Purchasing Gap’ through a review of existing literature, and the inductive analysis of focus group discussions. A model is suggested which includes exogenous variables such as moral maturity and age which have been well covered in the literature, together with further impeding factors identified from the focus group discussions. For some consumers, inertia in purchasing behaviour was such that the decision-making process was devoid of ethical considerations. Several consumers manifested their ethical views through post-purchase dissonance and retrospective feelings of guilt. Others displayed a reluctance to consume ethically due to personal constraints, a perceived negative impact on image or quality, or an outright negation of responsibility. Those who expressed a desire to consume ethically often seemed deterred by cynicism, which caused them to question the impact they, as an individual, could achieve. These findings enhance the understanding of ethical consumption decisions and provide a platform for future research in this area.     

中美服务贸易的本地市场效应研究

本文利用1992~2014年的数据对中美服务贸易的本地市场效应进行了实证检验,发现本地市场效应和劳动力要素禀赋均促进了中国对美国的服务出口,后者小于前者;运输服务和旅游服务、教育服务、金融服务、保险服务、电信服务、广告服务、研发与测试服务及建筑工程咨询服务的本地市场效应显著,计算机与信息服务的本地市场效应没有通过显著性检验,专利权与特许费、管理、咨询与公共关系服务、法律服务、设备的安装、维护与修理服务不存在本地市场效应。因此,一些传统服务贸易行业存在本地市场效应,一些新兴服务贸易行业也存在本地市场效应,说明可以通过发挥本地市场效应来扩大中国对美国服务出口,扭转服务贸易逆差,优化服务贸易结构。     

米厂节能浅探

通过对两种工艺的对比分析,得出现在米厂高能耗的原因,然后从工艺设计、设备选择和生产管理等方面提出节能降耗的方法.     

Materialism and Consumer Ethics: An Exploratory Study

As the issue of marketing's social responsibility grows in significance, the topic of materialism surfaces. While many marketing efforts encourage materialism, the materialism that is encouraged may have negative societal effects. An understanding of the effects of materialism on individuals, families, society, etc., is important in evaluating whether or not it is socially irresponsible for marketers to encourage materialism. However, the adequate empirical work has not yet been done on the overall effects of materialism. The current paper asks and addresses one important empirical question in this area. Do consumers who are more materialistic have different ethical standards than those who are not? Empirical evidence is presented which would indicate that materialism is negatively correlated with people's higher ethical standards as consumers. The implications for this in understanding social responsibility are discussed.     

The Services Internationalization Process: An Exploratory Investigation of Australian Service Company Internationalization to China

Service companies possess different characteristics from non-service-based companies, affecting their process of internationalization. This article examines the internationalization of service organizations using case studies of 23 Australian service organizations internationalizing to China. It finds that the internationalization process is influenced by the type of service the organization produces. The Uppsala internationalization model partially explains internationalization for companies producing exportable services but did not explain internationalization for companies, which produce nonexportable services (services that must be located within the market). International experience, government regulations and capital intensity were influential for internationalization. The findings develop a model for service organization internationalization.     

店铺自我认同概念界定与测量的探索性研究

商业集聚内的许多小店铺以自己的经营理念来组织备货,将店铺信息传递给消费者,在这一经营过程中,零售商店铺自我认同起着重要作用。但是,店铺自我认同的概念和测量问题几乎还没有学者研究。文章借鉴品牌自我认同的概念,将店铺作为一种品牌,界定了店铺自我认同的概念,明晰了店铺自我认同和店铺印象的关系,并对店铺自我认同这一构念进行了初步的测量。     

The Ethics of In-company Research: An Exploratory Study

This paper seeks to advance ethical practice in business and integrate ethics with management curricula. It focuses on the ethical dimensions of in-company research conducted by human resource practitioners who are part time students on a postgraduate research degree award (M.Sc. in HRM). These dual roles of academic researcher in HRM and HR practitioner can become blurred and present particular ethical considerations. Beyond ethical perspectives of HRM, the paper investigates the ethics of in-company research in terms of conceptual and operational factors. The main conclusion is that ethical guidelines need to be developed for M.Sc. in HRM students. Draft guidelines are offered as the basis for development.     

The Cultural Roots of Guanxi: An Exploratory Study

This paper first describes the cultural roots and characteristics of guanxi in Chinese society. It then goes on to test some propositions about the perceived relationship between these characteristics and (i) Hofstede's conceptualisation of collectivism and power distance and (ii) the content and quality of formal institutions. The sampling frame used consisted of three groups of students –viz. Chinese Singaporeans, Non‐Chinese Singaporeans and Mainland Chinese, studying in tertiary institutions in Singapore. Our findings suggest that, while the perceptions of guanxi were positively and significantly related to Hofstede's culturally related variables, this was not so in the case of formal institutions. This latter result suggests that, in East Asian countries, guanxi may well be regarded as, at least, a partial substitute for formal institutions.     

Intra- and Inter-Cultural Conflicts in China: An Exploratory Study

This study examines the causes of intra- and inter-cultural organizational conflicts among Chinese and American managers in the mainland of China. We investigated conflict between members of the same culture (intra-cultural conflict) and conflict between members of different cultures (inter-cultural conflict). Intra-culturally, both American and Chinese noted self-interest as an important dimension of the cause of conflict. Inter-culturally, both American and Chinese noted cultural differences as an important dimension of the cause of conflict. The similarities between the American and Chinese dimensions were more striking than the differences. The intra-cultural findings reinforce the validity of early Western conflict theories?focusing on self-interest vs. other interest. The inter-cultural findings are partially consistent with intergroup theory and introduce new elements to conflict theory.     

Ethical Mindsets: An Australian Study

This article investigates the development of research in the field of CSR in China. The justification for this is that (i) there is evidence that CSR is emerging as a management practice and management field internationally; (ii) there is a general interest in the distinctiveness or comparability of management and management research in Asia and China; (iii) there is evidence that CSR is growing as a management issue in China; and (iv) yet, the mainsprings of this are very different from those in Western business systems. This article adopts a methodology used in wider analysis of CSR in management research (Lockett et al., Journal of Management Studies 43, 2006, 115) to bring forth comparisons over the salience, focus and nature of CSR in China research. It finds a rapidly growing salience of CSR in China research, albeit from a low base. It parallels Lockett et al.’s (2006) finding of a ‘thickening’ of CSR research focus from early concerns with Ethical issues only to greater attention to Social, Environmental and Stakeholder concerns. It also generally parallels Lockett et al.’s (2006) findings on the balance of research methodologies deployed. The significance of the findings for future CSR research in China is considered both for the notion of a CSR field of research and for our understanding of the development of CSR in China.     

Health Care Entrepreneurship in the Democratic Republic of the Congo: An Exploratory Study

In this empirical study, the authors explore entrepreneurship in the health care business in the Eastern Kasai Province of the Democratic Republic of the Congo (DRC) using cross-cultural literature and the resource-based view to ground its analyses. The data were collected using a questionnaire targeted toward the health care entrepreneurs in Mbuji Mayi, the capital city of the Eastern Kasai Province in July 2010, which yielded 68 responses. The results indicated that the entrepreneurs were predominantly middle-aged Congolese men with backgrounds in the health services field who had raised their startup capital mostly from personal savings or friends and family. Their businesses, which were mostly in the form of sole proprietorships, were likely to be located in areas underserved by public medical facilities and usually provided both curative and preventative medical services.     

论我国住房抵押贷款保险市场的改革

目前我国住房抵押贷款保险市场缺乏竞争性机制，从长远来看不利于住房消费信贷的发展和保险公司运营水平的提高。我们必须立足对国内现状和存在问题的分析，并参考借鉴发达国家成熟市场的经验，来改善我国住房抵押贷款保险市场的运作。     

An Exploratory Study in Community Perspectives of Sustainability Leadership in the Murray Darling Basin

This article explores the emergence of leadership during implementation of a water saving initiative in the rural community surrounding Barren Box Swamp in the Murray Darling Basin, Australia. Qualitative data analysis indicated that the system elements affecting the type of leadership to emerge included the extent to which the groups were engaged in the process, the level of access to resources, and the level of investment in the outcomes of the project. Although these results reinforced key aspects of complex problem-solving through collaboration, they demonstrated varying degrees and types of both engagement and leadership within the case community. Given the current finding that these varying elements can coincide within one system, this case suggests that each community’s characteristics, resources and context will determine the optimal combination of leadership style and level of collaboration needed to facilitate sustainable community development.