ECONOMIC ACCOUNTS FOR DEVELOPING COUNTRIES

This paper has three parts. The first part attempts to analyse the prevailing situation in developing countries. The second part presents a feasible accounting system for such countries, by and large within the framework of the SNA. The third part goes beyond this and tries to obtain a more concise matrix (covering, in concept, those given in the accounting system) furnishing minimal sets of variables and classifications which one has, in any case, to play within the context of policy issues of developing countries. All three authors are jointly responsible for the first part. Uma Datta Roy Choudhury has drafted the second part. The third part has been drafted by the other two authors.     

Product-market strategies in the minicomputer industry

The minicomputer industry has undergone rapid technological change over the last decade and is now characterized by high growth, the emergence of new markets, and intense competition. This article addresses the marketing strategies employed by large and small firms in the minicomputer industry and identifies trends and dimensions that are important for success in such a rapidly changing environment.     

Some order relations between selection and inclusion probabilities for PPSWOR sampling scheme

In this paper we study some order relations between the selection and the inclusion probabilities for PPSWOR Sampling Scheme. We also establish some interesting bounds on the inclusion probabilities in terms of the selection probabilities.     

An assessment of ‘political congeniality’ factor in international business transactions

In this paper the concept of ‘political congeniality’ is concenved broader in scope than the conventional ‘political risk’ factor in international business. The impact of ‘political congeniality’ factor on overseas importers’ evaluations of the U.S. exporters' business practices was empirically evaluated. For this purpose, a comparison was made between the Spanish and Greek importers' perceptions, experiences and evaluations of the U.S. exporters' business practices. Research findings indicated some significant different between the two groups of importers, but the basic hypothesis of the study was supported only to a limited extent.     

修辞中词语移用类诸辞格的划分及其辨析

词语移用在汉语修辞中占很大比重,人们把它分为许多辞格。由于这类修辞包含的内容多,情况又十分复杂,因此辞格划分众说不一,十分混乱,给语文教学和修辞学习造成很大困难。为解决这个难点,本文对修辞学界各家的观点进行了比较分析,对词语移用类修辞重新作了辞格划分。把这一类修辞划分为拈连、移就、讳饰、婉曲、降用、易色、转品、仿拟八种辞格,并提出划分标准。接着,围绕上述辞格,对各种不同观点进行逐一辨析,澄清模糊认识,统一了此类辞格的识别标准。在此基础上,对一些相邻易混辞格,如拈连和仿拟、移就和拟人、婉曲和讳饰、易色和反语等,进行了逐一鉴别分析。     

基于利他行为下的闭环供应链决策研究

随着行为运营管理的发展,利他、公平、信任等行为得到广泛的关注。文章构建一个由供应商和零售商的闭环供应链,供应商负责旧产品回收再加工。将利他行为引入到供应链中,研究利他属性对供应链决策的影响。研究发现,在该模型的供应链中,供应商的利他属性,对于供应链的回收率、零售商的利润、供应商的效用、供应链的整体利润都是有益的。而零售商的利他行为,有利也有弊,带来的效益是局部的。然后通过数值分析对结论作出解释和说明。     

印度税制简介

印度以间接税为主,实行分税制,其主要税种体现在所得税类、流转税类及财产税类上。印度的税收优惠政策重点放在国家扶持和引导发展的领域。印度执行的个人永久账号制等独特的税收征管制度也是值得我国借鉴和学习的地方。     

对我国成本分摊协议税收管理的几点建议

近年来,越来越多的跨国企业采用成本分摊的方法从事无形资产的研发、分摊集团劳务成本等活动。由于成本费用的分摊直接影响参与企业的所得税税基,各国税务局对关联企业间成本分摊安排的商业实质及公平交易原则的合规性甚为关注,相继出台了针对成本分摊协议(CCAs)的规定。本文就成本分摊协议的国际动态、国内现状作了一些分析,并对我国成本分摊协议的税收管理提出了建议。     

治理上市公司盈余管理的对策研究

文章通过对盈余管理的目标及动因分析,提出个人自利型盈余管理、制度型盈余管理及组织型盈余管理三种模式,并提出了一些规范上市公司盈余管理的建议。