《企业所得税法》对福建外资企业的影响

本文从外资企业的视角剖析《中华人民共和国企业所得税法》(以下简称《企业所得税法》)实施后税率变化、优惠政策和费用扣除调整、税收负担等对企业的影响,并对外资企业和相关政府部门提出若干建议,对于促进福建外资企业提高核心竞争力、进一步创新招商方式、优化利用外资结构、提高利用外资质量具有积极意义。     

3个月Shibor合理报价水平探析

该文通过借鉴国外成熟金融市场的类似样本数据——L．bor与国债、企业债之间的信用利差水平,来探讨我国3MShibpr的合理价格水平。虽然该经验数据在中国应用有一定的局限性,但随着市场信息的融合以及Shibor市场基础的不断完善,Shibor的报价水平必将愈趋合理。     

国内银行业所面临的市场风险特点及政策建议

今年以来,美国次贷危机进一步恶化,全球经济增长明显放缓,金融危机有向实体经济扩散的态势,而我国金融市场与国际市场的关联度也日趋提高。随着国际经济金融动荡的加剧,商业银行面临的市场风险管理难度也逐渐加大。该文分析了当前国内银行业面临的市场风险特点,并从监管部门和商业银行两个角度提出相应的政策建议。     

Economic and normative pressures as drivers for the adoption of International Accounting Standards in Finland since 1976

Abstract

This paper deals with the internationalisation of Finnish business life and the attempts to introduce and apply international accounting standards (IASs) in Finnish accounting practice before the latest developments at the EU level in 2002. The internationalisation of business life creating economic pressures for changes is illustrated. Analysis of four accounting issues is made in order to exemplify how IASs have affected Finnish accounting legislation and practice. The results of the analysis indicate that the effect of IASs has been notable but secondary because of the implementation of the EU Directives in Finnish accounting legislation in the 1990s. IASs have not caused any drastic changes in accounting practice as their requirements have been written as alternatives in legislation. This approach has provided a possibility to large, listed companies to produce financial accounting information in line with the principles of IASs. In the introduction of IASs there have been political aspects when justifications for the national model and for the international orientation have been presented.     

内蒙古自治区煤矿安全监察“十五“工作总结和“十一五“规划

本文指出,“十五”期间自治区在煤炭产量大幅增长的同时,实现了“矿井数量、事故起数,死亡人数、百万吨死亡率”等4个大幅度下降,说明在“十五”期间我区煤矿监察工作落实到位,安全生产责任体系和各项基础工作进一步夯实,安全监察队伍执法水平进一步提高。文章在指出“十五”尚存在的问题后,对“十一五”规划和2006年工作的做了初步安排。     

完善质量体系夯实质量基础强化质量意识追求用户满意

2004年，长庆石油勘探局的质量工作紧紧围绕勘探局生产经营工作重点，以提高用户满意度和市场竞争力为宗旨，以《质量管理考核办法》为准则．以“用户满意工程”的实施为手段．以“名牌产品”战略和创质量管理奖为动力．做到立足基层、服务基层，狠抓质量体系建设、培训教育、质量宣传和群众性的质量管理小组活动．大力开展质量学术研究．严格实行质量管理考核责任制，加强监督和管理，使质量工作成为勘探局及所属单位和企业内强素质、外树形象、增加效益的重要手段。     

Beyond the Opposition Between Altruism and Self-interest: Reciprocal Giving in Reward-Based Crowdfunding

The present article is a continuation of the debate two sets of authors (Bagus and Howden vs. Barnett and Block) have been engaging in regarding one type of maturity mismatching: borrowing short and lending long (BSLL). All four authors had agreed that this practice can set up the Austrian Business Cycle; the present author denies that BSLL would be a legitimate commercial interaction in the free society; Bagus and Howden continue to maintain that it would be licit. Our main criticism of Bagus and Howden is a reductio ad absurdum: that this opens them up to the charge of embracing the doctrine of market failure; this is something highly problematic for the two of them, since all four contributors to this debate are well-known supporters of laissez faire capitalism.     

金融机构业务活动与货币需求、货币政策

货币需求分析是货币政策的理论基础,我国银行、证券、保险机构的业务活动能从不同的方向上影响货币需求,中国货币政策的"名义锚"可以综合考虑货币供给增长率和通货膨胀率.     

部署新技术园实现集团战略

“2009年4月1日，人头马君度集团开始在世界各地推行新的商业架构，从而控制了80％的营业额，并在印度和巴西等新市场建立了业务，这些影响集团长远未来的决定性事件是截至2010年3月31日止年度发生的标志性大事。现在，集团的各种品牌均受惠于与其高档定位一致的经销与由优秀人才队伍直接实施的集团战略。     

海南省典当行业可持续发展的调查与思考

典当具有小额性、短期性、便捷性和高利性等特点，对贷款、证券等其它融资方式形成重要补充。海南省典当业始于1990年，经过近20年的发展，对海南省的经济发展起到了越来越重要的作用。本文对海南省典当行业的现状、存在的问题和业务拓展等问题进行了较深入的调查分析，并为促进典当业的健康快速发展提出了相应对策建议。