企业税务筹划行为分析

税务筹划是市场经济条件下普遍存在的一种经济现象 ,它既不是以钻税法的漏洞和措辞上的缺陷来避税 ,也不是违法的偷税。本文在法规的框架内 ,结合实际探讨分析了企业税务筹划行为的合法性及其实现途径 ,并明确指明了以节税为名 ,行偷税、逃税之实行为的违法性。     

加强校园文化与企业文化的融合,促进高职学生职业素养的提升

高职学生能否在职场取得成功,不仅取决于他的知识和技能是否扎实,更在于其职业素养的高低。目前,高职生的整体素质难以满足用人单位的需求,其最大不足是爱岗敬业、踏实肯干、与人合作等职业素养欠缺。因此,如何以科学发展观为指导,通过校园文化建设,加强与企业文化的融合,促进学生职业素养提升,这是高职院校教育工作者面临的一个重要课题。     

大学校园快递市场调查报告——以武汉纺织大学外经贸学院为例

武汉纺织大学我院大学生创新实践团队就“大学校园快递市场”进行调研,先后访谈了校内申通快递、韵达快递、圆通快递、中通快递和汇通快递等代理点的工作人员,依据访谈过程中折射出来的问题,结合互联网以及相关资料,设计出一份调查问卷,根据对调查对象进行问卷调查,并进行相应统计、归纳及分析,得出以下结论,以便更好服务于广大师生.     

职业院校开展大学生心理健康教育活动新思考

开展大学生心理健康教育活动,是大学生心理健康教育的两翼之一,对提高大学生的心理健康水平至关重要。笔者通过三年的一线实践活动,就职业院校大学生心理健康教育活动的开展及大学生人格完善的心理问题进行了有益的探索。     

DETERMINISTIC, STOCHASTIC, AND SEGMENTED TRENDS IN AGGREGATE OUTPUT: A CROSS-COUNTRY ANALYSIS

This paper examines whether output per capita in 126 countriesis better described as trend or difference stationary, usingappropriate finite-sample critical values. Depending upon whetherone uses solely a test with a trend stationary null, or solelyone with a difference stationary null, very different conclusionsare obtained. This outcome suggests that it is useful to considerthe tests complementary, rather than competing. We find thatwhen a definite characterization of GDP can be made, it is verylikely to indicate a difference stationary process. However,the likelihood of making definite conclusions does vary positivelywith both income level and data quality.     

MEASURING LIMITS OF ARBITRAGE IN FIXED‐INCOME MARKETS

An emerging literature relies on an index of limits of arbitrage in fixed‐income markets. We analyze the benefits of an index that is model‐free, robust, and intuitive. This new index strengthens the evidence that limits of arbitrage proxy for risks priced in the cross‐section of returns. Trading simulations show that the new index improves identification of limits of arbitrage because it bypasses a noisy estimation step. Relative value indices in the United States, United Kingdom, Japan, Germany, Italy, France, Switzerland, and Canada exhibit strong commonality and high correlations with local volatility and funding conditions. The indices are updated regularly and available publicly.