荷兰公司所得税方面的特色税制

本文向中国对外投资者介绍了荷兰公司所得税制度。文章主要分为两部分:第一部分重点介绍中国投资者投资荷兰所关心的荷兰公司所得税的相关问题,包括参股免税、合并纳税、亏损的处理以及某些税收优惠;第二部分重点介绍中国投资者通过荷兰向第三国投资的税收筹划问题,即荷兰中介公司的税收问题,包括荷兰的控股公司税制、融资架构和税收协定网络等。     

经济差距、研发投入对城市经济增长影响研究——基于江苏省13市的数据分析

本文旨在考察研发投入区际流动能否通过空间知识溢出效应促进区域城市经济增长,以及当经济差距缩小时研发投入对经济增长空间溢出效应变化特征。以江苏省13个地级市为研究对象,运用多种空间计量分析方法,对上述假设进行实证检验。研究结果表明:研发投入区际流动的空间溢出效应对区域城市经济增长呈显著的正向效应;苏南、苏中、苏北研发投入空间溢出效应对区域经济增长影响程度高于总体平均水平。本文结论为促进区域间研发投入合理流动、统筹区域经济协同发展、促进省域经济高质量发展提供政策启示。     

论“能本管理”在新经济时代人才管理中的应用

新经济时代人才资源管理尤为重要,以人的知识、智力、技能和实践创新能力为核心内容的能本管理是一种较好的管理理念。能本管理其核心就是以人的知识、智力、技能和实践创新能力为内容,其实质就是要建立一种各尽其能的运作机制。通过采取有效的方法,最大限度地发挥人的能力,从而实现能力价值的最大化,并实现企业发展的目标以及组织创新。     

参股保险业与企业流动性风险管理:基于货币政策变更背景

现阶段宏观经济政策不断变更给企业经营带来诸多不确定性,从而增加了流动性风险,而通过参股保险公司所建立的产融结合平台能使企业降低制度调整的风险成本。我们对此进行了实证分析,以2006年～2010年上市公司季度数据为样本,利用倾向概率配对模型控制样本内生性问题后实证检验发现:参股保险公司的上市公司日常现金持有水平和调整水平较未参股公司低,且在面对从紧货币政策时,这种流动性风险管理的提升效果更加突出。结论显示,上市公司与保险公司建立产融结合平台具有财务协同效应,部分抵消了货币政策变更不确定性的冲击。这一研究对于企业产融结合实践策略部署有着重要的现实意义,对保险行业引导产融结合趋势也有较强的实践参考价值。     

非营利组织社会资本对其筹资的影响

解释了非营利组织的社会资本对其筹资的影响。首先介绍了非营利组织概念的产生和界定以及其组织分类及标准;然后对有关社会资本的概念产生过程和测量的研究文献进行了回顾,进而讨论了非营利组织社会资本的测量方法、影响变量;最后利用我国14家非营利组织的相关数据,实证分析了其社会资本对收入差异的影响。     

企业年金制度的经济效应——基于一般均衡模型的研究

在人口老龄化背景下,企业年金制度得到了广泛发展,其产生的经济效应不容忽视.本文在一般均衡框架下,利用世代交叠模型(0LG)从宏观经济资本与产出、微观经济生产者、微观经济消费者三个层面分析了企业年金制度带来的经济效应.分析结果表明,企业年金制度的建立,使资本量和产量增加,使资本-劳动比、产出-劳动比及资本-产出比提高;导致利率和工资水平下降,但幅度不大;使工作期和退休期的消费增加,个人消费效用水平提高.就整体而言,企业年金制度的经济效应是正面的.     

中小企业发展的地方财政政策研究

文章通过分析青海省中小企业在发展中面临的外部问题,提出了加强地方财政政策对中小企业支持力度的相关建议.     

Non‐profit vulnerability: An exploratory study

This mixed‐method study explores the symptoms and potential causes of non‐profit vulnerability within the Australian context. Following two focus groups with CEOs and Chairs of non‐profit organizations, an online survey was developed, pilot tested and distributed to non‐profit CEOs. Our findings suggest three symptoms that might be particularly useful in identifying non‐profit vulnerability: a substantial increase in unit costs/delivery hours; a substantial increase in the proportion of administration to program expenses; and a reduced ability to pursue the organization's mission. The results also suggest various potential causes of non‐profit vulnerability; in particular, Board inadequacies; External environmental threats; Project management issues; and Funding constraints.     

The Effect of Board Characteristics on a Firm＇s Strategic Change

The purpose of this study is to identify the relationship between the characteristics of the board of directors and strategic change of a firm in the Chinese context. In this study, strategic change is defined as strategic deviation relative to industry norms and strategic variation relative to historical experiences. The size, independence and leadership structure of the board of directors are defined as the board characteristics. We then propose hypotheses on the effects of board characteristics on a firm＇s strategic change. This study takes strategic resource allocation profile as measure to calculate strategic deviation and strategic variation, and then empirically tests and verifies the hypotheses using data from Chinese publicly listed companies in the information technology industry from the year 2006 to 2010. We find that the size, independence and leadership structure of the board of directors significantly affect both strategic deviation and strategic variation. Therefore, we conclude that board characteristic affects a firm＇s strategic change. The conclusion of the study indicates that moderate reductions in the size of the board, increasing the proportion of independent directors and separating the roles of chairman and chief executive officer can facilitate promoting the process of strategic change for a firm in a dynamic environment. Through this study we re-examine the role and significance of the board of directors in strategic decision-making for a firm, and provide useful suggestions on how to form a board that can meet the needs for strategic change for a firm in a dynamic business environment.