Australian Capital Gains and Commodity Taxes in China： Impact on Investor Behavior and Revenue Earnings

Apart from examining whether an asset＇s qualification for discounted tax treatment is associated with positive abnormal trading volumes and negative abnormal returns, as would be predicted if investors modified their behaviour to reduce their tax liability, this paper analyses the behaviour of investors due to market sentiment which is measured with the stock prices or index. Analyzing the 152 IPOs that had their prices appreciated, the Capital Gains Tax （CGT） concession is expected to change the behavior of the investor; they might wait till the end of 12 months in order to avail the option and then sell their asset leading to an abnormal increase in the volume of trading and hence a price change. Apart from this, how commodity taxes influence revenue earnings is studied. As the Gross Domestic Product （GDP） of China grows rapidly, tax revenue as a proportion of GDP will not be a predictable relationship. It is ultimately investor behaviour that determined volume of investment and therefore revenue earnings. The reason that CGT is taken as a backdrop to show the fickle nature of K gains across national policy sets up, affected by investor behavior or otherwise.     

基于竞合战略的战略性新兴中小企业发展路径探析

战略性新兴中小企业发展面临着资金短缺、核心技术创新能力不强和资源整合能力不强等困境。在激烈的市场竞争中,战略性新兴中小企业发展必须向竞合战略转型,树立正确的以竞合联盟为基础的企业战略思想;组建战略联盟,提升竞合水平与质量;完善制度机制,维护、巩固企业间合作关系的平衡与稳定,在互利共赢中增强综合竞争力实现企业的长远发展。     

离婚损害赔偿适用的若干要件之分析

离婚损害赔偿在许多国家和地区都有明确规定,而我国直至2001年婚姻法修正案中始将该制度加以确定,因此从离婚损害赔偿的请求权人、损害赔偿责任的主体、过错行为、损害结果、损害赔偿的提起时间等方面,分析适用离婚损害赔偿的条件,并对实践中的一些问题加以分析,具有十分重要的现实意义.     

苏州工业园区建设世界一流高科技园区的战略对策研究

近年来,苏州工业园区大力实施创新驱动发展战略,在打造世界一流高科技园区建设方面取得明显成效。文章在阐述园区当前发展现状的基础上,剖析园区创新发展存在的薄弱环节,进而提出建设世界一流高科技园区的战略对策。     

珍惜和发展中俄战略协作伙伴关系

中俄关系经历了苏联时期和后苏联时期两个大的时期以及结盟、对立、关系正常化和不断提升与发展四个阶段,迄今已经成为面向21世纪的战略协作伙伴关系.这种关系本质上是双方国家战略利益相互借重的关系,在发展双边关系中,要扩大彼此国家利益的共同性,理性认识和妥善处理彼此国家利益的层次性和差异性,不断夯实战略协作伙伴关系的物质基础和社会基础.     

日本制造企业变革特征探析

数十年来日本制造业一直在采取措施改善其经营和管理，特别是上个世纪的90年代末和21世纪初。如果我们对20世纪90年代末和21世纪初日本制造企业为了应对经济衰退和巨额亏损所采取的变革措施进行一次归纳和总结的话，我们不难从中发现日本制造企业变革所具有的一些基本的特征，例如人力资源变革、战略变革、质量管理上的变革、管理制度上的变革等，而这些特征对于中国制造企业而言也无疑有着十分重要的借鉴意义。     

网络中的企业竞争行为与能力分析

长期以来,各种战略理论在解释企业的竞争行为时都是将企业作为一个自主的和单独行动的元素进行分析的,忽略了企业在社会网络中的竞争行为演化。文章分析了社会网络框架对企业的竞争行为与竞争能力的影响:在短期内,网络一方面会提升企业的异质能力,引发其竞争行为动机,另一方面     

A Study on Strategic Value Chain and Cost Driver and PEST Analysis Method

Strategic value chain analysis method can be adopted to analyze the existing cost causality so as to confirm and optimize the value chain. Strategic cost driver analysis method that is used on the income of the owners and daily operators, production and operating activities, administration, resources, culture, etc in an enterprise can further enlarge the strategic cost scope. For analysis of the enterprise and its external environment factor, PEST analysis is represented as the extroversive analysis of cost causality. Three analytical methods of different kinds having some commonness on cost causality analysis can be combined together to form the causality analysis method, which will expand the visual angle of analysis and help to establish the integral frame of strategic cost causality analysis.     

The Application of the BSC in Enterprise Strategy Management

As an achievement appraisal tool, the Balanced Scorecard （BSC） is applied in enterprise＇s strategic management. Combined the strategic goal with the applied process, through a series of index systems, it can make the enterprise＇s prospect accord with reality, as well as the strategic management organizational behavior operation keep unanimity with achievement in the information age.     

关于我国快递业业务量与业务收入的思考

随着电子商务的快速发展,我国快递业面临着巨大的发展机遇,同样,挑战和机遇并存,面对巨大机遇的同时也面临着复杂的行业问题。一般情况下,对于一个业务量占到全部业务量一大半的业务,企业的重视程度是可想而知的。但实际上,对于我国的快递企业来说,根据业务量的多少来衡量业务重要程度是片面的,在关注业务总量的同时更要了解不同业务所带来的收益情况。发现对于自己而言最佳的业务,合理的调配资源形成属于本企业的核心竞争力,这样才能在日益激烈的行业竞争中屹立不倒。