香港取消遗产税两面观

钢铁协会应该好好反思一下,毕竟商业谈判不是喊口号盯了一段时间国际铁矿石谈判的消息,笔者最为钦佩的,还是中国钢铁协会的那张嘴——真不愧是一张“钢嘴”:前几轮谈判中,一口咬定铁矿石供应增加、需求减少,应该降价的是这张嘴;5月16 日巴西淡水河谷公司与德国蒂森克虏伯公司达成涨价19％的协议之后,坚持继续谈判,争取中国价格的也是这张嘴,到了6 月,表示“中国钢铁企业接受新的年度球团价格比2005年下降3％,块矿、粉矿上升19％的总体安排”的还是这张嘴。     

香港新财长和他的父亲唐翔千

1 2003年8月4日下午,香港特区行政长官董建华在特区总部宣布,中央政府根据他的提名,任命唐英年为港府财政司司长…… 当天下午3时34分,记者拨通远在香港九龙的唐宅电话,转达家乡人民对唐英年被委以重任的热烈祝贺。接电话的正是唐英年之父、香港著名实业家唐翔千先生。他以洪亮的嗓音在电话里说:“感谢     

香港新财长和他的父亲唐翔千

2003年8月4日下午，香港特区行政长官董建华在特区总部宣布，中央政府根据他的提名，任命唐英年为港府财政司司长……     

香港"夹心阶层住屋计划"经验借鉴

夹心阶层住屋计划是香港实施的第一个面向中等收入家庭的住房补贴政策。本文分析了其实施背景,借鉴其住房建设、管理与实施经验。针对当前大陆部分城市住宅市场中存在的问题,提出大陆解决夹心阶层住房困难的建议。     

被豪门拒绝的女人引爆香港富豪家族内讧

白手起家的郭得胜对将来继承家业的长子郭炳湘要求格外严格,甚至将他的作息时间表精确到分。在令人窒息的压抑中,郭炳湘的性格逐渐变得内向、脆弱。20岁那年,郭炳湘爱上一个名叫唐锦馨的女孩。唐锦馨出身工业世家,父亲唐全在香港商界颇有名气。可是,这段感情却受到郭得胜的极力阻挠。     

山庄里的香港大厨

广州一些稍有名气的酒家,多喜欢在锃亮的橱窗上打上“香港名厨主理”的字样。广州向以“食在广州”而闻名天下,这样的地方竟要借香港来的大厨作招徕,可见香港厨师的号召力有多强。香港名厨主理的酒家去过不少,但不曾与任何香港厨师打过照面,第一次面对面亲密接触的就是严伟南大厨。8月末的某天,朋友来电告知,说晚上要去颐和山庄的颐和大酒店,他     

淘大遭遇“非典” 香港楼市面临下调

淘大花园足香港“非典”疫情的重灾区,该花园不时都会冒出一些“非典”个案,这使本不景气的香港楼市备受影响。 淘大噩梦 淘大花园是位于香港九龙湾的一个高层住宅小区,从3月26日开始,该花园E座发现5个家庭的14人感染“非典”,其中一家8口竟有6人中招。这里便成为令全港闻之色变的“重灾区”。 据称,此间一位淘大住客早先到威尔士亲王医院探望病人,同来即发     

Predictors of gerontechnology acceptance by older Hong Kong Chinese

The aim of this study was to examine the factors which influence the acceptance of gerontechnology by older Hong Kong Chinese. A research model based on the technology acceptance model (TAM) and Unified Theory of Acceptance and Use of Technology (UTAUT) was proposed. It was empirically tested by using survey data collected from 1012 seniors aged 55 and over in Hong Kong. A face to face interview technique with a preset questionnaire was employed to collect data and Structural Equation Modeling (SEM) was used for data analysis. The proposed model could explain 55.4% of the variance in actual usage of gerontechnology. However, in contrast to TAM and UTAUT, significant effects for perceived usefulness, perceived ease of use, and attitude towards using on usage behavior were not found in this study. Personal attributes like technology self-efficacy and anxiety, and facilitating conditions were more decisive than perceived benefits for predicting gerontechnology usage behavior of Hong Kong older Chinese. The managerial implications generated from the results are discussed.     

Attitudes towards different sources of executive appraisal: a comparison of Hong Kong Chinese and American managers in Hong Kong

This study examines the attitudes of three groups of managers in Hong Kong, namely, Hong Kong Chinese managers in local Chinese firms (HK/HK), Hong Kong Chinese managers in US firms (HK/US) and American managers in US firms (US/US), towards supervisory, peer, subordinate and multi-source appraisal of executive performance. The more recent perspective of crossvergence, within the convergence-divergence debate, provides the theoretical foundation for formulating the hypotheses. The findings indicate support for this new perspective of crossvergence. There is also evidence of the coexistence of all the three perspectives of convergence, divergence and crossvergence. The study found that the practice of supervisory appraisal is supported more by HK/US and US/US managers than by HK/HK managers. Furthermore, both HK/US and US/US managers are more supportive of subordinate evaluation than peer evaluation. Overall, the findings indicate that the traditional Chinese values may be more congruent with the notion of supervisory appraisal than with peer and subordinate evaluation. The study thus points out the importance of the compatibility of norms and beliefs regarding a management practice such as performance appraisal with the local national cultures in determining the acceptance and hence the transferability of that practice across countries.     

香港的质量进展

香港的质量进展可从政府支持、行业协会(质量学会)和质量奖3个方面来看,如右表所示。Chin先生在分析了香港产业将近20年的发展史后,提出了     

Deregulation initiatives in Hong Kong

In Hong Kong, after its smooth establishment as a Special Administrative Region, there is a major deregulation effort. A deregulation committee is pursuing cases of unnecessary red tape and the private sector is becoming more involved in the delivery of public services. Hong Kong is the best place in Asia to do business.     

Personal characteristics and adjustment of Chinese mainland business expatriates in Hong Kong

Chinese mainland business expatriates assigned to Hong Kong were surveyed assessing their socio-cultural and psychological adjustment. The investigation explored the association of a variety of personal characteristics with adjustment to work and life in the territory. The main results of the study showed that expatriates from the neighbouring Guangdong Province, male expatriates, younger expatriates and expatriates who were accompanied by their spouses were better adjusted in Hong Kong than others. On the other hand, expatriates recruited directly from universities were less well adjusted than those hired from other sources. Implications of these findings are drawn and future avenues for improving and extending this kind of exploratory research are discussed.     

Intermediaries in Entrepôt Trade: Hong Kong Re-Exports of Chinese Goods

In this paper, we examine Hong Kong's role in intermediating trade between China and the rest of the world. Hong Kong traders distribute a large fraction of China's exports. Net of customs, insurance, and freight charges, re-exports of Chinese goods are much more expensive when they leave Hong Kong than when they enter. Hong Kong markups on re-exports of Chinese goods are higher for differentiated products, products with higher variance in export prices, and products sent to China for further processing. These results are consistent with the view that traders resolve informational problems in exchange. Additional results suggest that traders price discriminate across destination markets and use transfer pricing to shift income from high-tax countries to Hong Kong.     

香港:写字楼市场波动

海外金融市场的波动,对金融、保险、房地产及相关的专业服务(FIRE)行业造成明显的影响。这些行业向来属香港写字楼需求主力,中环甲级写字楼超过84%的租户均属于FIRE行业。次贷危机造成环球金融动荡,地产市场连锁波动。第三季度香港甲级写字楼市场表现沉寂。各主要商业区的吸纳量(租用量)均少于上一季度,中环空置率由上季度的1.1%微升至1.2%。这反映了目前企业尤其是金融企业对优质写字楼空间的需求减退。     

核电站的四道屏障

核电是什么？核电是由原子裂变产生的能量。一个铀235核吸收了一个中子后分裂成两个较轻的原子核,并产生新中子,同时发生的质量亏损,转变为很大的能量,这就是核裂变反应。根据爱因斯坦的质能转换公式可以计算出一公斤铀235全部裂变约为193兆电子伏,这样不难计算1公斤铀—235裂变释放能量很大,相当于2400吨标准煤释放的能量。