论双边税收协定中合伙人来自合伙企业所得的定性与课税

在适用双边税收协定时,因各国给与合伙企业的税收待遇不同,从而导致对合伙企业及其合伙人所得定性的冲突,产生双重征税或不征税。因此,当合伙企业在坐落国被视为纳税实体,而在合伙人居住国被视为纳税虚体时,应从税收协定出发考察合伙关系,并结合缔约国有关国内规定对利润、分红及特别报酬的定性予以分析,以避免上述问题。     

The business case of a network that serves both public safety and commercial subscribers

Deploying a single nationwide broadband wireless network to serve all public safety users would have great advantages over the existing fragmented public safety systems. A nationwide system could be created to serve both public safety and commercial subscribers, which would allow a provider to exploit important economies but force it to meet the more costly requirements of public safety. This paper analyzes the viability of a public-private partnership that serves public safety and commercial subscribers from a for-profit provider's perspective. A model is presented that estimates the net present value (NPV) of a wireless network by calculating costs based on the number of cell sites required and revenue based on the projected number of subscribers acquired. The model is applied to both a network that serves only commercial subscribers on 10 MHz of 700 MHz spectrum and a public-private partnership that serves commercial subscribers and public safety personnel on 20 MHz of 700 MHz spectrum. It is found that NPV is greater for the public-private partnership than for the commercial-only network for any population density, which shows that the value of 10 MHz of spectrum exceeds the cost of meeting public safety requirements. Furthermore, the paper demonstrates that NPV/cell increases with population density, so urban areas are profitable and rural areas are unprofitable. The paper demonstrates that a partnership covering 94% of the US population breaks even because the most urban 56% of population subsidizes coverage for the next 38%. If initial deployment is subsidized, a financially sustainable public-private partnership can serve much more than 94%. Additionally, it is shown that allowing urban municipalities to opt-out of the partnership can significantly increase the subsidies required.     

供应链合作利益协调问题研究

公平、公正、合理的利润分配方案不仅有利于维护供应链的稳定,还可以刺激企业更加努力融入供应链中,提高供应链的竞争力。但是目前对于供应链利润分配过程的研究,多局限于契约机制或者博弈论方面。从供应链合作利益分配角度出发,利用供应链管理、博弈论和委托代理机制理论,建立起了契约机制和转移支付相结合的二次利益分配机制,使得整个供应链合作利益分配既满足效率的要求,又能符合公平的原则。     

Empirical Analysis on Practice of Venture Investment in China

Organizational policy innovation in venture investment is an important measure to prompt making venture capital. This paper begins with introducing limited partnership, corporation and trust funds which are organizations suitable for venture investment, and then combines detailed case at home to analyze, reflect the develooment situation of venture investment in China.     

Analysis on the Management of Suppliers＇ Purchasing Partnership

This paper is about the study of purchasing cooperation with the supplier. It is through expanding some courses including demand analysis, choosing supplier, founding cooperation relationship formally and strengthening the cooperation, as well as several key questions, such as sourcing strategy, to estimate and select the supplier, authentication management, and purchase of technology.     

水电开发管理中激励机制对于合作关系的作用机理研究

我国水电企业如何与众多利益相关组织合作以顺利实现项目目标是需要解决的关键问题。基于我国水电开发现状的调研,研究了伙伴关系管理模式和激励机制的应用现状和作用机理。结果显示,水电企业与不同组织的合作重要程度和工作联系紧密程度呈正相关,且合作表现与合作重要程度具有一致性;建立合作伙伴关系能够为企业提供可持续发展空间、帮助企业树立良好形象、整合产业链资源、提高决策价值和加强组织间学习等效益;激励可以成为继信任之外另一个维持伙伴关系的重要手段,即通过合理的利益分配机制,能够减少项目参与组织间的目标差异性,从而使得伙伴关系得以建立和维系。     

Vendor managed inventory: a survey of the Taiwanese grocery industry

Recent research has shown the importance of improving the supply chain competitiveness by means of strategic alliances. This study considers the retailer–supplier partnership through a vendor managed inventory (VMI) system. The characteristics of a VMI system and a retailer–supplier power relationship are discussed in some detail with a case illustration to examine the practical implementations of the system in the Taiwanese grocery industry. VMI not only has the ability to reduce costs, but also to improve service levels and create business opportunities for both parties in the supply chain. Thus, it is considered as one of the main systems in a strategic alliance.     

河北省加强与国际金融组织合作研究

新形势下河北省与国际金融组织具有拓展合作的空间,如知识合作、民营经济发展,新的资金合作渠道等。为此,深化与国际金融组织合作的路径主要为:注重合作,提升服务水平;加强管理,提高项目质量;立足实际,创新资金合作模式;与时俱进,争取世行新的贷款品种;提升素质,打造涉外队伍。     

论供应链战略联盟

当企业面临全球化的大市场竞争环境时,任何一个企业不可能在所有业务上都是世界上最杰出的。如果所有业务都由企业自己采承担,它必然面对所有相关领域的竞争对手,只有联合其他上、下游企业,建立一条业务关系紧密、经济利益相关的供应链策略联盟,实现优势互补,协同经营,才能适应社会化大生产的竞争环境,更好地利用其他方的资源。实现资源最大化整合和被最有效利用,共同增强市场竞争力。文章主要对供应链战略联盟的概念、作用及企业实施供应链战略联盟应该注意的问题进行了阐述。     

Philippine Infrastructure and Connectivity: Challenges and Reforms

The Philippines has performed creditably well in the past few years. Ensuring better infrastructure and connectivity is crucial in attaining inclusive growth. This will require substantial investments in infrastructure. Various reforms to address the infrastructure lack were implemented but there is scope for more reforms: improving fiscal space, reforming budgetary processes, improving public‐private partnerships (PPPs) and the regulatory environment, and better policy coordination to address problems of connectivity and infrastructure. The Philippines has to continuously improve the governance framework, ensure stability and predictability of policies and regulations. Better coordination among a diverse set of governmental infrastructure bodies, and also between government and the private sector is needed to address infrastructure bottlenecks.