完善个人所得税制加大立法和征管力度

我国目前个人所得税制在分类课税模式、费用扣除标准、税率结构、税收征管等方面存在很多问题,及时完善个人所得税制,提高征管水平,使其更加规范并符合国际惯例,这是我国市场经济发展的必然趋。     

剖析内地旅客在澳门只作短暂停留的原因与对策

旅游(及博彩)业长期都是澳门经济的重要产业.在2003年内地"个人游"政策实施后,来澳者过半为内地旅客,可是他们平均在澳停留天数偏低.本文通过深度调查访问、问卷调查和统计分析探究及检验内地旅客决定在澳停留天数的因素.结果发现来澳目的、来澳次数、可支配收入、出入境交通工具、出入境便利性等都是重要因素.故本文提出以下对策:鼓励以商业为目的的旅客,举办季节性转变的主题活动,在内地高档场所加强宣传和推广,开拓更多的航班和航线,提高边检部门的效率等.     

Exploratory and exploitative innovation: To what extent do the dimensions of individual level absorptive capacity contribute?

Individuals are considered the frontline that allows firms to learn from external sources. However, a firm can only benefit from individual efforts if it understands to what extent the dimensions of individual-level absorptive capacity are related to its innovation strategy. A firm's innovation strategy is characterized by the notions of exploration and exploitation, which result in either radical or incremental innovation. This study examines the driving factors of individual-level absorptive capacity regarding a firm's exploration versus exploitation strategy. Using quantitative data from 104 individuals, partial least squares structural equation modeling (PLS-SEM) analysis was conducted, verifying individuals' competencies in identifying external knowledge as a trigger for both exploratory and exploitative innovation. Consequently, these specific abilities also contribute to organizational ambidexterity. Furthermore, the results show the dichotomous contribution of individual competencies in assimilating external knowledge. While exploratory innovation thrives with individual assimilation efforts, realization of exploitative innovation is not significantly related to these efforts. Ultimately, individuals' competencies in utilizing external knowledge are significantly related to neither exploratory nor exploitative innovation. Moreover, this study provides means for managers to systematically position individuals in the external search process.     

Inequalities for the De Pril approximation to the distribution of the number of policies with claims

In the present paper, we give sufficient conditions for an ordering of De Pril approximations of the distribution of the number of claims in an insurance portfolio of independent policies. Possible extensions are discussed, both for the De Pril approximation and the Kornya approximation. A numerical example is given.     

美国人何以养老——美国养老保险体系与可持续研究

美国的养老保险体系是由国家通过税收筹资的基本养老基金、企业建立的以401(k)计划和个人退休帐户(IRAs)为主的职业养老金计划以及相当完善的商业养老保险共同构成的三支柱式养老保险体系。通过具体分析美国国家基本养老和企业职业养老基金的构成、收入来源、支出水平以及可持续能力,说明美国养老保险体系是一个制度完善、可持续能力较强的养老保险范例,值得我国借鉴。     

INDIVIDUAL AND ENVIRONMENTAL IMPACTS ON SUPPLY CHAIN INVENTORY MANAGEMENT: AN EXPERIMENTAL INVESTIGATION OF INFORMATION AVAILABILITY AND PROCEDURAL RATIONALITY

Some strategies for mitigating ordering inefficiencies in supply chains advise sharing information among decision‐makers. However, there has been little consideration of how individual perceptions intervene in the use of available information in decision‐making processes. This article reports the results of an experiment in which participants were instructed to minimize inventory holding and backlog costs for their supply chains as a whole. The analysis suggests that additional information affects supply chain inventory management costs only when rational decision‐making processes are followed. Decreased costs are observed when rational decision‐making is applied with backlog information. In contrast, increased costs are observed when consumer demand information is available.     

Antecedents and consequences of knowledge sharing in international tourist hotels

The purpose of this empirical study is to investigate factors which influence knowledge sharing, organizational learning and effectiveness. Of self-completed questionnaires collected from international tourist hotels in Taiwan, 615 were usable for data analysis. The structural equation modeling results showed that leaders played the roles of mentor, facilitator and innovator, and nurtured a supportive environment at the levels of workgroup, immediate superior and organization. In addition, employees had a positive attitude towards learning and to sharing. All of these contributions facilitate transformation of collective individual knowledge to organizational knowledge, resulting in the advancement of organizational learning, and thus, greater organizational effectiveness.     

中西女性主义社会学的差异研究

本文从社会学角度分析了中西女性主义的差异,分别探讨了哲学层面、家庭观念、个人价值追求等方面的差异,并进一步阐述了西方女性主义对中国女性主义发展的影响。     

美国个人所得税征管制度的特点

本文以美国的个人所得税征管制度为研究对象,分析了其显著特点,并通过与美国的比较,分析了我国个人所得税征管的难点,即我国个人所得税征管的信息化程度比较低,无法全面准确地获取纳税人的信息并进行有效的监管。为提高我国个人所得税征管水平,文章提出了建立5个个人所得税信息管理系统的建议。     

整体偏好次序下个体偏好次序的变化研究

研究整体偏好次序和个体偏好次序的关系发现,当整体中的个体具有学习能力和理性时.个体为了自身的稳定存在和发展,其偏好次序会自发地向整体偏好次序趋同.