高职税务专业：职业标准与课程优化

本文通过分析北京地区用人企业的涉税岗位以及涉税岗位的职业能力,提出了高职税务专业职业标准的建议,明确了各种职业能力与各种资质证书的关系,并以此为依据对税务专业课程体系和教学流程进行优化。     

用文化手段破解社会管理难题的几点思考

改革开放以来,我国的经济建设取得了举世瞩目的成就,然而文化建设却有意无意地被忽视,造成了社会发展过程中经济和文化的失衡,以致于现实社会管理方面出现诸多难题。社会管理的实质是对人的管理,社会管理中出现的问题固然与制度、体制、机制有一定的关联,但很大程度上是文化建设尤其是人的思想出了问题。要破解社会管理难题,途径之一即必须加强文化建设,运用文化建设的手段引导、调整、培养形成全社会上下相谐、理性平和、开放包容、奋发进取的健康的社会心态,以改善、推进社会管理及其创新。     

Online Auction Fraud: Ethical Perspective

Internet fraud is an issue that increasingly concerns regulators, consumers, firms, and business ethics researchers. In this article, we examine one common form of internet fraud, the practice of shill bidding (when a seller in an auction enters a bid on his or her own item). The significant incidence of shill bidding on eBay (in spite of the fact that it is illegal just as it is in live auctions) exemplifies the current ineffectiveness of regulatory means as well as the lack of effective societal mechanisms to prevent online fraud. Further, the proliferation of shill bidding along with other types of internet fraud may have broader implications. If unethical behavior such as shill bidding becomes too widespread on the internet, regulators and other societal forces may deem it necessary to institute controls that will impact the entire online marketplace as well as the future development and regulation of business activities on the internet. Our results indicate that shill bidding is perpetrated on eBay significantly more often than 0.1% rate of fraud estimated by the firm. This suggests that regulators, users, and others stakeholders may become concerned enough to act. The impact of those responses on the internet of the future may affect a broad array of users beyond the unethical sellers on eBay. Alex Nikitkov is an Assistant Professor of Accounting at Brock University in St. Catharines, Ontario, Canada Darlene Bay is an Assistant Professor of Accounting at Brock University in St. Catharines, Ontario, Canada     

Consumer processing of mobile online stores: Sources and effects of processing fluency

This research explores the role of processing fluency perceptions in consumer experiences of mobile online shopping. Processing fluency refers to the ease with which information is processed, and plays a pivotal role in the short, interactive sessions that characterize interactions with mobile devices. The findings from two empirical studies suggest that perceived visual complexity reduces fluency perceptions, while perceived visual congruence (between the mobile online store and the conventional, computer-accessible online store) has the opposite effect. No differences were found in the effects of visual congruence perceptions between mobile shopping touchpoints. Processing fluency, in turn, positively affects both satisfaction with the mobile online store and choice satisfaction.     

简析国际贸易中的人权问题

在经济全球化的今天,国际贸易与人权的互动关系日益受到关注,由于发达国家和发展中国家在国际贸易中有各自的利益诉求,使得双方冲突加剧,特别是关于人权方面的问题已成为双方争执的焦点。为了使得双方能获得共赢的结果,加强合作,完善相关制度,提高争端解决机制的效率,是切实可行的解决措施。     

WTO人类生命与健康权争端中证明标准的新发展——以维护发展中国家的利益为视角

随着经济全球化的发展,发展中国家正面临着远比发达国家更严峻的人类生命与健康问题。专家组在涉及人类生命与健康争端审理中,逐渐确立了一些严格的证明标准,大大增加了发展中国家胜诉的难度,为发达国家借口干涉发展中国家的主权和人权提供了机会。可喜的是,专家组和上诉机构在最近的涉及人类生命与健康的案件中的证明标准方面,开始关注成员国的主权和人权问题,适当增加了申诉方的证明责任,降低了被诉方(多数为发展中国家成员)的证明标准,为发展中国家在相关争端中据理力争提供了理论和判例依据。中国应该充分利用涉及人类生命与健康争端中证明标准的新发展,切实保护好自己的主权和人权。     

从博弈角度看我国会计准则制定

在市场不能完全满足信息披露需要的条件下,需要进行会计管制.会计准则,是进行会计管制的依据.但是,从博弈观的角度分析,我国会计准则的产生和制定过程缺乏充分的博弈,导致了会计准则的执行不力.应该在充分体现博弈效果的原则下,广泛吸收社会各界人士参与会计准则的制定;改进准则制定机构,健全准则制定程序;提高注册会计师的公正化程度.让政府、投资者和企业通过多次博弈,使各自的利益得到更好的兼顾.