Tax strategies and organisational communication in MNC supply chains: case studies

Communication is a key component of operational efficiency which in turn contributes to a firm’s profitability by reducing costs. In addition taxes are a significant expense for profitable firms. Multiple methods for tax avoidance have been developed by firms and their advisors but the effects on operations are rarely considered. Evidence was found that tax avoidance decisions are made in isolation at the head office and operational monetary and cultural costs are not fully accounted for. Better communication can mitigate these disruptions but it is not a primary concern of central management. Depending on its operational intrusiveness, there is variation in levels of organisational disruption caused by the tax avoidance method implemented. These effects can be far reaching. Careful consideration of organisational costs for each tax avoidance method should be made prior to any being adopted. A framework to help practitioners focus on total costs versus tax savings, is proposed.     

Using enterprise architecture artefacts in an organisation

As a tool for management and planning, Enterprise Architecture (EA) can potentially align organisations’ business processes, information, information systems and technology towards a common goal, and supply the information required within this journey. However, an explicit view on why, how, when and by whom EA artefacts are used in order to realise its full potential is not defined. Utilising the features of information systems use studies and data from a case study with 14 EA stakeholder interviews, we identify and describe 15 EA artefact use situations that are then reflected in the related literature. Their analysis enriches understanding of what are EA artefacts, how and why they are used and when are they used, and results in a theoretical framework for understanding their use in general.     

试论旅游美学的研究对象和研究内容

旅游美学的研究对象和研究内容是相互联系的，目前旅游美学最重要的是根据学科性质明确研究对象与研究内容。并在此基础上进一步建立自己学科的知识构架。     

The sectoral effects of Brexit on the British economy: early evidence from the reaction of the stock market

We investigate the impact of the outcome of the EU referendum (Brexit) on various sectors of the British economy over the period June–July 2016. Using the event study methodology, we assess the effects of Brexit, relative to what had been anticipated, as measured by abnormal returns (ARs). The results show that the banking and travel and leisure sectors were affected negatively, with a cumulative AR of ?15.37% for the banking sector. We observe that Brexit has a mixed effect on ARs with apparent sector-by-sector differences.     

新时期高职院校学风长效建设机制研究

高职院校的学风建设是校园精神文明建设的一个重要组成部分。学风不仅直观反映了学生精神文明状态和校园文化,而且是保证教育质量的重要前提。本文提出了学风建设的重要性和内涵,指出了目前学风建设的中存在的问题,在深入分析新时期学生特点的基础上从各个角度对问题的形成原因进行探究,并进而提出了进一步加强学风建设的建议和实施策略。     

我国制造业科技投入的有效性研究——基于C~2GS~2-ISS模型的分析

在建立系统评价体系的基础上，运用具有独立子系统的C^2GS^2-ISS模型对我国25个制造业部门科技投入的有效性进行了比较分析，绘出了制造业部门科技投入有效性的雁形形态图。结果表明，不同制造业部门科技投入的相对有效性存在较大差异，研发强度低的制造业部门能够取得更高的技术创新产出效率。     

风成像迈克尔逊干涉仪的研究

对探测大气风场的迈克尔逊成像干涉仪发展状况作了详细的分析,从WINDII发展起来的MIMI以及PAMI和NSPWII的改进,其性能、技术特性的创新改良,并对它们的优缺点加以分析比较。     

现实美学研究的宏阔建构——牟心海《王向峰的美学世界》

牟心海作为诗人、艺术家,以多年的认真研究,对王向峰的大量美学著述进行整合性的分析与归纳,形成为九编五十章的序列,并深入地予以阐发,显示了他作为深知艺术规律的艺术家特有的视角,因而在分析研究中能深得要领,建构了系统的评价体系,是难得的当代美学研究的学术成果。     

创造学在管理学中的应用研究

创新是一个国家兴旺发达的不竭动力。文章研究了创造学与管理学之间在学科结构上的关系,着重对创造学在管理学中的创新应用进行探讨。     

Exploring the comparative importance of online hotel reviews’ heuristic attributes in review helpfulness: a conjoint analysis approach

Online travel reviews have become increasingly important as a result of the intangible and heterogeneous characteristics of the tourism industry as well as the recent diffusion of social media. This exploratory case study intends to examine the comparative importance of the six heuristic attributes (reviewer location, reviewer level, reviewer helpful vote, review rating, review length, and review photo) with respect to review helpfulness in the online hotel review context. Moreover, the salience of the individual levels within each review attribute and the importance of the attributes in positive and negative review-rating groups are compared. In total, 1,158 reviews of a hotel on TripAdvisor were collected and analyzed through conjoint analyses. This study found that the review rating and reviewer helpful vote attributes are the two most important factors. Finally, three major propositions are suggested based on findings of the study, and several theoretical and managerial implications are discussed.