诚信纳税激励机制设计

完善的诚信纳税激励机制要求正激励手段与负激励手段并用。我国长期以来激励手段过于单一,且以负激励为主。在税收征纳博弈过程中,引入正激励手段尤其是精神奖励可以起到激励纳税人诚信纳税的效果。因此,我国应落实正激励措施,构建和完善相应的奖励制度。     

Analysing the Institutional Logic of Late DRG Adopters

Abstract: This study investigates how institutional logics that are prevalent in an organizational field influence change in management accounting. More precisely, we examine the institutional logics of late DRG adopters through which organizations attempt to address the pressures imposed by the institutional field of health care. Specific attention is also paid to the way in which organizations operate at different institutional levels and what kinds of interrelationships exist between these levels. Such developments may at least partially explain why the implementation and adoption of DRG–based accounting systems in Finnish health care took almost twenty years.     

Marx,Sraffa, and Surplus: Observations Prompted by Garegnani (2018)

ABSTRACT

In a posthumously published article, Pierangelo Garegnani (2018. ‘On the Labour Theory of Value in Marx and in the Marxist Tradition.’) depicts Marx’s project in Capital as that of ‘developing systematically the theory of Ricardo and [the] implications of social conflict’ implied by Ricardo’s ‘surplus approach to value and distribution’. This paper argues to the contrary that Marx’s theory of surplus value and exploitation differs from (neo-)Ricardian surplus theory in fundamental ways, and modifies Garegnani’s simple Sraffian model to illustrate the distinctive implications of Marx’s theory.     

When profession trumps potential: The moderating role of professional identification in employees’ reactions to talent management

Abstract

This study aimed to investigate the role that a professionalized context plays in shaping employee reactions to talent management decisions. We examined the mediating role of felt obligation in the relationship between talent ratings and organizational citizenship behavior. Further, the study tested whether professional identification moderates the relationship between talent ratings and felt obligation towards the organization. Five hundred and ninety-eight teachers that had recently received ratings of their talent status responded to a survey questionnaire. Felt obligation mediated the relationship between talent ratings and organizational citizenship behavior. Furthermore, professional identification moderated the relationship between ratings of potential and felt obligation in such a way that the relationship was strongest for the teachers expressing the lowest professional identification. At high levels of professional identification, the relationship was not significant. These results indicate that conventional talent management might be less effective for increasing favorable attitudes and behaviors among employees in highly professionalized contexts, such as the education sector.     

The accountable governance of provincial governments of a Pacific island country

ABSTRACT

Using the theory of indigenous alternatives and a benchmark of indigenous financial reporting expectations, this paper examines the challenges to accountable governance of the nine provincial governments of the Solomon Islands for the years 1998 to 2017. Every provincial government consistently received disclaimed or qualified opinions from the state auditor. The author explains why the regional development of all provinces of the Solomon Islands could be improved if rudimentary forms of financial reporting were to be addressed.     

The New Narrative: Applying narratology to the shaping of futures outputs

Both scenario development and design practices incorporate elements of storytelling, but this use remains undertheorised. This paper will draw upon literary theory, film theory and science fiction criticism to develop an analytical model of narrative structure and rhetorics which speaks to the concerns of scenario developers and designers when engaged in shaping the final outputs or deliverables of a futures project.After highlighting the differing role of telos in art and futures and defining the metacategory of “narratives of futurity”, this paper then defines the terms “story”, “narrative”, “narrator” and “world” in the literary context. It then shows how those concepts map onto futures practice, before going into detail regarding the variety of narrative strategies available across a range of different forms and media, and the qualitative effects that they can reproduce in audiences. There follows the construction of a 2 × 2 matrix based on the critical concepts of narrative mode and narrative logic, within which narratives of futurity might be usefully catalogued and compared, and from which certain broad conclusions may be reached as regards the relation between choice of medium and rhetorical effect. The implications of this analysis are explored in detail.     

信用效应认识的深化与信用秩序的恢复和增强

市场经济从本质上讲是信用经济.在市场经济条件下,信用是最基本的社会经济关系,是整个社会经济得以维系和发展的基础.随着中国经济改革的逐步深入,特别是在加入WTO后,信用的作用逐步显现出来.但是,人们对信用效应的认识还有待深化,尤其是对信用关系紊乱可能带来的负面作用认识得不多,而对信用的积极作用往往习惯于借鉴美欧现成的信用模式.本文从深化对信用效应的认识入手,分析了信用秩序混乱的形成原因,并在简要评价我国信用基本状况的基础上,提出了恢复和增强我国信用秩序的建议.     

依托《中小企业促进法》加快我国中小企业国际化经营

我国要积极实施"走出去"战略,必须充分重视中小企业的国际化经营。《中小企业促进法》的颁布实施为中小企业发展提供了法律依据。有关部门应当在相关法律框架内,采取有效措施推动中小企业国际化经营。     

功能翻译理论观照下张家界景点介绍的文化术语英译

张家界景点介绍的英译对展示张家界的自然风光和风土人情,吸引海外游客起着重要作用。运用诺德的功能翻译理论对张家界景点介绍的文化术语英译进行了探讨,发现现有的译文存在文化术语误译等问题,并建议采用注释性增译、音译加意译等翻译策略对其进行改译。