新农村建设与经济发展模式重建

建设社会主义新农村,既是推动和促进我国农村经济和现代农业发展的必由之路,也是进一步加快我国整个国民经济增长和全面提高经济发展与社会进步综合效益的一个重要方面,并在促进和实现我国经济社会发展的地域构造与产业配置结构以及资源开发利用模式的有效转变与重建方面具有十分重要的现实意义和深远的历史意义.     

The formation and early development of German audit firms

This paper examines the emergence of audit firms in Germany through an analysis of contemporary sources. Special attention is paid to the range of services offered, their legal forms and ownership structure. In Germany, the demand for external audits developed because the corporate supervisory boards had been unable to fulfil their monitoring task satisfactorily. As a consequence of the major economic crisis of 1929-1931 and the collapse of large corporations caused by the fraudulent actions of managing directors, statutory audits for stock corporations were introduced in 1931. The first German audit and trust company, the Deutsche Treuhand-Gesellschaft, was established much earlier in 1890. Like other trust companies which emerged from 1905 onwards, it was owned by large banks. After the First World War, large commercial groups on the one hand, and the state on the other hand, started to form their own audit firms. Most of the audit and trust companies used the legal form of a corporation. Originally, the main activities of the trust companies were trustee activities and audits. Subsequently, they also offered tax and business advisory services. These features (a broad range of services offered, the corporation as the dominant legal form, and clients who are also owners) help us to understand key characteristics of modern German audit firms such as their limited liability to third parties.     

Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms

This paper discusses the role of multinational firms and double taxation treaties for corporate income taxation in open economies. We show that it is optimal for a small open economy to levy positive corporate income taxes if multinational firms are taxed according to the full taxation after deduction system or the foreign tax credit system. Positive corporate taxes also occur in the asymmetric case where some countries apply the exemption system and others apply the tax credit system. If all countries apply the exemption system, the optimal corporate income tax is zero. We also show that, under tax competition, corporate income taxes are not necessarily too low from the perspective of the economy as a whole. While the undertaxation result is confirmed for the case of the exemption system, tax rates may also be inefficiently high if the deduction or the credit systems are applied.     

经济结构调整与中小企业的发展

经济结构调整 ,朝阳和夕阳产业在不同国家有不同的表现 ,在产业轮换中 ,产业进入障碍限制了不同规模企业在部门间的资本转移。新兴产业是中小企业容易竞争优势的地方 ,但新兴产业不是向所有投资者开放。高新技术产业 ,需要全新概念的投资者 ,中小企业的投资者最好把投资局限在自己能力和熟悉的范围内 ,这是中小企业投资者保持投资的成功所在     

The Performance of Internet Firms Following Their Initial Public Offering

We find that initial returns were more favorable for Internet initial public offerings (IPOs) than non–Internet firm IPOs. Since the demise of the Internet sector, the underpricing of Internet–firm IPOs is not significantly different from other IPOs.
Initial returns of Internet firms are positively and significantly related to underwriter prestige and to pre–IPO market conditions. However, initial returns after the demise of the Internet sector are not significantly related to these characteristics.
The aftermarket performance of Internet firms is initially favorable but weakens over time. Firms that experienced higher initial returns during the strong Internet cycle experience weaker aftermarket performance.     

农村费改税实施的阶段性成就及新问题探讨

农村费改税从2000年在安徽省试点以来，2002年已推广到全国16个省，这项将造福我国9亿多农民的改革目前在已实施的地区取得的效果是显的，但也产生了一些新的问题。本通过对已实施地区阶段性成就的总结，探讨了其中出现的一些新问题。     

The effect of accounting firm mergers on the market for audit services: New Zealand evidence

This article examines the outcomes of accounting firm mergers using data about the frequency of audit switches, the numbers of partners in the respective firms, and perceptions revealed in interviews with partners. Evidence from client switches does not show any evidence that the mergers were followed by cost reductions, or of collusion to force prices up. The effects of the mergers appear to have been elsewhere—the merging firms reduced partner numbers substantially, increasing partner leverage so that individual remaining partners were better off. Data from interviews confirm these findings, and show that the culture of individual firms had a significant effect on determining which group of partners controlled the merged firm.     

Relationship equity and switching behavior in the adoption of new telecommunication services

This paper first defines and then presents a model of “relationship equity” for business markets. It points out that the potential benefits of managing relationship equity have been largely ignored and that a general model and stream of relevant research questions could be useful to marketing and relationship practitioners. The model developed considers the special case of key account management as antecedent, two different types of moderator variables, relationship equity as a perception by the buyer, and switching behavior via adoption of new telecommunication services as a result of this perception. The model is used as a basis for developing a number of working propositions.     

National culture and R&D and marketing integration mechanisms in new product development: A cross-cultural study between Singapore and New Zealand

The integration of R&D and marketing in new product development (NPD) is an important contributor to NPD performance. Of the mechanisms developed to aid functional integration, many have been developed in western cultural environments and may not have applicability in other national cultural settings. Using a sample of NPD workgroup personnel in New Zealand (NZ), the western cultural environment, and Singapore, quantitative and qualitative data have been used to measure national culture and determine the applicability of different organization integration mechanisms. Results show key differences between the two samples, indicating a link between formalization, centralization, role flexibility and interfunctional climate mechanisms with the Hofstede dimensions of Power Distance, Masculinity and Uncertainty Avoidance of national culture. Managerial implications are that national cultural values and settings of the respondents are important when determining best integration mechanisms.