A review of tax avoidance in China

This paper synthesizes the major empirical findings of the burgeoning tax avoidance research in China from the accounting, finance, and economics literature over the last 13 years. It surveys the evidence in four main areas: (1) the mechanisms through which Chinese firms avoid income taxes; (2) the effects of government ownership and agency problem on tax avoidance; (3) tax avoidance and political connections; and (4) the roles of book-tax conformity, tax enforcement, and corporate governance. It also discusses the appropriateness of tax avoidance measures in the Chinese setting. Finally, it proposes important directions for future research.     

The Color of Choice: The Influence of Presenting Product Information in Color on the Compromise Effect

Consumers often find themselves challenged by the conflicting desires to seek uniqueness versus conformity, and thus seek some degree of balance. In a series of six studies we show that presenting each options’ product-related information in a unique color, as opposed to all product-related information presented in black-on-white, partially satiates the desire for uniqueness, thus amplifying the compromise effect. Consumers facing color presentation formats choose the middle, conforming option more often, yet perceive their choice as more unique. This color effect is not realized if each option's attributes are presented in different colors, but all options use a consistent color scheme, as is often the case in on-line retailing sites such as Amazon.com. Having to justify one's choice moderates the color effect. The practical take-away is that consumers’ choices can be influenced by using unique colors to present option-related product information, a variable that is entirely independent of the options’ performance characteristics. Two field studies confirm this finding, one using a plain background versus a colored background in a product display and the other using product containers that are either in plain white or wrapped in unique colors.     

个性化电子政务服务的网格式细分与整合管理

随着生活节奏的加快,公众对于政府服务的精细性及准确性的要求也越来越高。为了满足公众的合法需求,政府致力于个性化电子政务服务领域,期望新的有效的方法,于是就将网格化的管理方法引入,并针对个性化电子政务服务的各方面提出网格式的细分与整合管理方法。     

影响企业并购效果的因素及对策

随着经济全球化趋势的不断增强,国际竞争日益激烈,企业追求快速扩张来增强自身的竞争力,于是掀起了企业并购的浪潮,但历史数据显示,大多数企业的并购活动是以失败告终的。文章首先分析影响企业并购效果的因素,然后提出提高企业并购效果的建议。     

Testing approach and avoidance motives and job satisfaction: psychological contract breach as a moderator of the mediating roles of tactics

This study tested the mediating roles of both voice and facades of conformity in the relationship between regulatory foci and job satisfaction and the extent to which the mediating roles is moderated by psychological contract breach among a sample of 271 military recruits in Taiwan. Results suggest that voice and facades of conformity mediated the relationship between regulatory foci and job satisfaction. Also, results suggest that perceived breach moderates this mediating pathway: Strong psychological contract breach increases the relationship between promotion focus and voice in the case of job satisfaction. On the other hand, psychological contract breach strongly moderates the relationship between prevention focus and facades of conformity in the case of low job satisfaction. Results are discussed in view of the importance of (a) including the measure of regulatory focus in future studies, (b) the mediating roles of different tactics in explaining the relationship between regulatory foci and job satisfaction and (c) the moderating role of psychological contract breach as a negative workplace event. Implications for the results are discussed.     

培育物流企业核心竞争力必要性分析

物流企业持续发展的源泉在于优化物流资源配置，培育自身的核心竞争力，作者阐述了物流企业核心竞争力的基本内涵．分析了物流企业培育其核心竞争力的必要性和紧迫性。     

美欧日技术法规体系共性研究及其对我国的启示

美国、欧盟和日本是世界上技术法规体系较为完善的国家和区域，其所建立的技术法规体系在其经济、社会和科技发展、对外贸易和保护国家利益方面发挥了重大作用。文章试图通过对美国、欧盟和日本技术法规体系的共性研究，总结出对我国技术法规体系建设有益的启示。     

思想政治工作要重视人的自然性和社会性的统一

本文从人的本质出发 ,论述了人的自然性和社会性的统一 ,提出思想政治工作要从人的自然性和社会性相统一的本质出发做好教育对象的思想工作 ,进而详细论述了人的自然性的集中表现如一定的物质需求、自我实现的愿望、追求自由的天性、对情感的需求等方面 ;在此基础上 ,提出了把教育对象的物质需求和物质创造、教育对象个人价值和社会价值、教育对象自由个性的发挥和社会约束、教育对象的情感需求和工作全局结合起来的思想政治工作的方法论。     

一个基于中小型财务公司网络的分析与设计

随着个人电脑的逐渐普及,越来越多的用户接入网络,网络已经成为生活重要的一部分。个人生活离不开网络,工作同样离不开网络。本方案是基于一家财务公司的网络设计方案。通过对网络的设计,调试及优化,达到最佳使用状态,提高工作效率。     

旅游规划整合--对"大旅游"内涵的再认识

随着旅游活动的不断普及和深入发展，旅游规划实践在我国各地蓬勃兴起，旅游规划的思想、内容与方法也在不断发展完善。本文简要回顾了国内外旅游规划的发展，并对系统科学理论、可持续发展思想等对旅游规划的影响进行了评析，认为在我国很多地区都亟待发展的情况下，旅游规划必须重视旅游地的社会经济要素．让旅游规划可以在当地发挥实际作用，通过“大旅游”开发切实增强旅游开发地的自我发展能力。文章在前人研究的基础上，对“大旅游”的内涵进行了更为明确的阐述，将其概括为大资源、大产业带、大产业链、大市场、大系统等几个方面，并就其中的产业整合和空间整合进行了重点阐述，分析了深入研究与发展“大旅游”的重要意义。