关于电子商务税收若干问题的探析

电子商务是在计算机互联网的支持下所展开的商务活动,从上世纪90年代至今,电子商务发展如火如荼,对促进我国经济的发展起着很大的作用,目前我国电子商务还缺乏相应的法律规范,特别是电子商务税收问题亟待解决。本文主要分析电子商务税收的现状、难点,并提出应对措施。     

Leisure,international retirement migration,and retirement adjustment: insights from the best exotic marigold hotel movies

ABSTRACT

International retirement migration (IRM) is a growing phenomenon linked to increased longevity, early retirement, and improved financial status. Encompassing both travel and leisure experiences, IRM is a topic relevant to both tourism and leisure studies. By analysing the fictional movie series The Best Exotic Marigold Hotel (2012) and The Second Best Marigold Hotel (2015) from psychological, gerontological, and sociological theoretical perspectives, this paper examines motivation, goal setting, continuity and change, and identity development in IRM experiences within tourism and leisure contexts. This paper (a) identified motivations for IRM as finance, romantic relationships, social relations, self-esteem, self-fulfilment, and social norms; (b) in turn, time perception and attitude influence IRM emigrants’ priority and emotional fulfilment; (c) innovation extricates IRM emigrants from role loss and facilitates role change; and (d) IRM emigrants experience various identity development processes. A conceptual framework for IRM is proposed that purports to explain the IRM experience process and indicates that such an understanding of IRM should incorporate psychological, gerontological, and sociological perspectives.     

Analysts' Cash Flow Forecasts,Audit Effort,and Audit Opinions on Internal Control

We examine the economic impact of analysts’ cash flow forecasts by looking at how external auditors respond to financial analysts’ issuance of cash flow forecasts. Using a differences‐in‐differences approach, we find that financial analysts’ initiation of cash flow forecasts leads to reduced auditor fees and audit report lags. Moreover, after cash flow forecast initiation, firms report fewer Section 404(b) internal control weakness disclosures. These findings suggest that cash flow forecasts constrain earnings manipulation and improve management accounting behavior, thereby reducing inherent and control risk and strengthening firms’ internal control over financial reporting.     

基于银行流动性管理视角的宏观审慎与货币政策协调研究

本文从商业银行流动性管理视角出发,探究银行微观主体行为如何影响宏观审慎与货币政策的协调。我们借鉴净稳定资金比例的设计理念,将商业银行的流动性管理行为纳入传统理论模型,刻画出两种流动性管理行为对货币政策信贷传导渠道效率的潜在影响及传导路径。在此基础上,采用我国50家商业银行2012年第1季度—2018年第2季度面板数据进行实证检验。我们发现,银行为提升长期流动性水平而进行的优化信贷资产结构的行为,能够显著提高货币政策传导效率。但是,部分净稳定资金比例较低的股份制银行和城市商业银行调整非信贷资产结构的行为则有可能降低货币政策传导效率。因此,在执行既有流动性监管措施的同时,关注与引导银行资产结构调整方式,对增强宏观审慎与货币政策的协调大有裨益。     

一种有限元并行共轭梯度算法在计算力学中的应用

本文以POSSION方程为研究背景,实现了有限元的并行计算.通过对定解区域进行特殊的划分,达到了不需合成结构刚度矩阵的目的,并在此基础上应用线性方程组的共轭梯度法,使计算的并行性得到了很好的拓展,实现了从网格划分、刚度矩阵的合成到方程求解的并行执行.并将该算法应用在计算力学中.程序在西北工业大学高性能计算中心的HPRX2600上进行了数值实验,结果表明,该方法具有良好的加速比.     

Modeling and Implementation of a New Negotiation Decision Support System for Conflict Resolution Under Uncertainty

Group Decision and Negotiation - The dynamic nature of negotiation and decision-making necessitates a flexible negotiation decision support system (NDSS) that can systematically investigate...     

外侨之窗

黄奇帆会见ABB集团总裁兼首席执行官史毕福一行 6月3日,重庆市长黄奇帆会见ABB集团总裁兼首席执行官史毕福一行,双方就进一步加强合作交换了意见。     

产业梯度转移:区域经济共同成长的必由之路

<正>产业转移是经济发展过程中普遍存在的一种经济现象。经历了近30年高速增长后,深圳已经进入"转型"时代,转型将在经济结构、利益格局、社会构成等多个方面产生深刻影响,产业转移便     

“帆船之都”三年成长路

3年前的2004年5月15日, "帆船之都·青岛"徽标在北京中华世纪坛正式向全世界发布,标志着青岛市以迎办奥帆赛为契机全力打造"帆船之都"城市品牌工作的全面启动,也为青岛市开展城市形象对外宣传推介掀开了崭新的一页.