财产性收入的个人所得税思考

从财产性收入如何体现公平入手,在此基础上讨论了现行个人所得税所存在的缺憾,并借鉴其他国家调节财产性收入的经验,提出相关的个人所得税改革建议。建议合理设计工资性收入的累进税率体系,对财产性收入调整征税范围,加强税收征管,矫正工资性收入与财产性收入的＂税率倒挂＂现象。     

Brand heritage as a temporal perception: conceptualisation,measure and consequences

ABSTRACT

This research looks at the concept of brand heritage as a branded representation of the past and its influence on cognitive and affective responses. Although numerous items of research mention brand heritage, the subject still lacks conceptual clarity. This paper aims to address this gap and to build a scale measuring its perception by consumers. The literature review leads to a conceptualisation of brand heritage as the perception of a brand’s temporal management. Then, one qualitative and three quantitative studies facilitate the emergence and validate a three-dimensional scale of perceived brand heritage. A model demonstrates how brand heritage enhances brand credibility and personal nostalgia. This paper contributes to the apprehension of change and continuity in brand management, with potential extensions to other disciplines.     

环境心理感受与个人空间

通过拥挤、密度、个人空间与空间气泡、私密性四个方面简要地说明了人对环境特点的感情和姿态反应,对各种环境场所的接近或回避,以及如何适应环境等。     

The Impact of Personal Taxes on the Firm's Weighted Average Cost of Capital and Investment Behaviour: A Simplified Approach Using the Dempsey Discounted Dividends Model

The discounted dividends model advanced by Dempsey (1996) is extended to provide a weighted average cost of capital (WACC) assessment of investment opportunities with irregular cash flows. Thereafter, the framework is extended to an assessment of the implications of government tax policy for the firm's investment behaviour. The developed framework is consistent with the empirical evidence of Poterba and Summers (1985) which — over the period of UK tax history 1950–1983 encompassing four major tax on equity reforms — observes how the related dividend and investment politics of UK firms appear to be influenced by the level of dividend taxes.     

师德建设需要融入教书育人的全过程

文章论述了教师应该将师德提升寓于教书育人的全过程,并从"以身作则""言传身教""动之以情""晓之以理"四个方面分析,师德建设与教书育人的有机统一性。     

论我国个人信息权的法律维护

随着科学技术的不断进步和网络信息技术的高速发展，个人信息的泄露与不正当使用也日渐增多，损害了人们的合法权益。但我国目前对个人信息的法律维护仅限于一些法律法规的零散规定，对个人信息权的规定并不明确。面对个人信息权的侵害行为，建立个人信息法律维护制度已成为当务之急。而个人信息权的法律维护，除了考虑个人信息人格权益民事责任的承担，还需要注意刑事、行政责任的法律维护，从各个方面最大限度地维护个人信息利益．促进我国社会经济和法律制度的协调发展。     

Privacy and Personnel Selection: Reciprocal Rights and Responsibilities

Previous models of invasion of privacy in selection have stressed applicant rights to the exclusion of applicant responsibilities, and have slighted organizational incumbents' needs to acquire accurate knowledge about prospective co-workers. To correct this imbalance, a reciprocal model, enumerating and justifying possible rights and responsibilities of applicants, organizational management, and organizational incumbents, is postulated. This normative model is contrasted with the current mistrust that characterizes many selection interactions. Propositions suggesting ways of gaining the information that organizations require, while still respecting the privacy needs of applicants, are advanced. Tentative suggestions for how human resource professionals could initiate these positive changes are suggested as well.     

试论现代个人理财规划

随着我国现代社会就业及退休保障体制的转变,全面的个人理财规划愈来愈有必要,同时也成为流行的财政服务。本文将针对个人理财中的各种保险规划、投资管理规划,退休计划进行探讨并制定相应的对策,我们认为,全面、科学的理财规划是保障高质量个人生活必不可少的,是未来财政服务的一个增长点。     

健全中国个人信用机制方法的探讨

中国个人信用制度的建设起步较晚,还没有形成相对完善的体系,仍有许多问题尚待解决。借鉴国家成功经验,结合中国个人信用的现实情况,构筑符合中国特色的个人信用机制,须尽快建立和完善个人信用管理的法律制度,培育信用管理人才,宣传信用文化,培育专业的信用评估机构,积极探寻完善中国国情的个人信用机制体系。     

城市居民税负感及影响因素的实证研究

根据北京市居民税负感调查所得数据,通过对居民税负感及其影响因素之间的相关性实证研究,得出结论,税负感与收入、文化程度、年龄以及对税收的了解程度等因素呈显著正相关,与是否参加社保呈显著负相关。在被调查的居民中,超过一半的居民税负感较重或很重,其中,收入越高和对税收了解的越多税负感就越重,本科学历和中年人群税负感较重,未参加社保的居民税负感较重,参加社保的居民税负感较轻。税负感研究的结论显示,居民税负感不仅与税收负担的高低密切相关,而且与国家的财政支出方向密切相关,扩大财政的民生开支是降低居民税负感的重要途径。