国际反避税立法发展与困境的思考

随着国际避税现象的日益严重,各国政府认识到单纯依靠各国单方面的国内法措施,难以应对越来越复杂和精巧的各种国际避税安排。在现行国际税收规则难以被根本改变的情况下,只有加强国际合作,才能有效管制国际避税行为。各国在采取双边或多边合作,通过签订有关条约和协定进行反避税的过程中,既面临着困境,同时也为国际反避税立法及其未来发展提供了契机。     

西学东渐与清末民初安徽传统社会观念风气变化

社会观念、社会风气的转变是社会变迁的一个重要方面。清末民初安徽传统的“重义理，轻艺事”观念、“重农轻商”“重儒轻商”观念的动摇，男女平等观念开始出现端倪，旧的生活方式和政治生活方式的些许变化及读新书、阅报刊、学外语、出国留学等新风气的出现，表明清末民初安徽传统的社会观念、社会风气在一定程度上、一定范围内有了异于传统的变化。这些变化，既是外力冲击的结果，也是安徽自身为适应时代的变化而不断自我调整的结果。但这些变化主要是发生在城市、城镇及社会上层，广大农村及社会下层的观念、风气还是较为保守的，对安徽社会来说，要使变化从点发展到面，从上延伸到下，还需要一段路程要走。     

论会展专业创新人才培养

陶行知先生丰富的教育思想中创造教育思想尤为重要。创新对于经济社会发展的强大推动作用,又超过了以往任何时代。大力提高民族的创新素质,已经是摆在每个人面前的一项重大而紧迫的任务。培养具有团队合作精神的创新性人才始终是大学教育的重要主题,教育工作者义不容辞地要担负起培养创新精神、发展创新能力的责任。而会展专业如何发挥自己的办学特色,搞好创新教育,培养出创造性的人才,已是必须面对和亟待解决问题。要从培养模式、目标、方法和课程设置等方面实行改革才能在一定程度上扬长补短,发挥会展专业培养人才的优势。     

奖励旅游生命周期模型的构建

根据奖励旅游等相关概念的内涵、特征,采用赫兹伯格双因素理论,并基于供求关系规律,构建奖励旅游生命周期模型,认定激励因素的动态变化是奖励旅游生命周期演进的内在驱动力,以此提出我国奖励旅游相应的发展对策。运用这一理论框架研究奖励旅游业与奖励旅游产品的特点及演变规律,可以使一些问题简化、明晰并得以解决。     

会展旅游发展模式之探讨

会展业的发展需要其他行业为之提供相关服务，旅游业是其一。因此，讨论会展旅游也成为题中应有之义。本文在明确会展旅游概念的基础上，依据旅游业和会展业的一些特性，结合我国旅游企业的行为特点，围绕协会的功能的发挥和游戏规则的建立，试图构建旅游业与会展业协同发展的,模式来推动我国旅游业更深地融入到会展业中，促进在我国尚处起步阶的会展旅游走向成熟。     

国际海上货物运输公约之诉讼制度比较研究

介绍了目前在国际货物运输领域存在的四个国际公约:海牙规则、维斯比规则、汉堡规则、鹿特丹规则。对四个公约中的诉讼制度进行了介绍和评析,最后介绍了我国的相关法律制度。     

Equity recognition of mandatory accounting changes: the case of transitional goodwill impairment losses

This study investigates if and how the use of the retroactive method to account for a mandatory accounting change affects a firm's measurement and recognition choices. We examine if reporting incentives and constraints are associated with the magnitude of transitional goodwill impairment losses reported by Canadian firms implementing Section 3062 on purchased goodwill. Our results indicate firms have an incentive to both overstate and understate transitional goodwill impairment losses. We also show that financially literate and independent audit committees constrain managerial opportunism. Copyright © 2008 ASAC. Published by John Wiley & Sons, Ltd.     

The Optimal Decentralisation of Government Activity: Normative Recommendations for the European Constitution

This article surveys the research on the efficient assignment of policy tasks to different levels of government and applies the results on the delimitation of competencies within the EU. A precise derivation of an optimal degree of decentralisation is not possible on purely theoretical grounds, it has to be determined case-by-case. Systematic evidence on direct relationships between economic performance and fiscal decentralisation is both scarce and ambiguous. Comparing the actual and prospective delimitation of EU-competencies with the normative recommendations, remarkable discrepancies arise in the fields of agriculture and defence. The establishment of a flexible assignment scheme is an undeniable necessity in order to guarantee reversibility and to cope efficiently with changing conditions. In this respect, the European Convention has delivered insufficient results in its final draft Treaty as of July 2003.     

Service quality aspects and sports scientific conventions: An experience from Iran

This study investigates the role of service quality aspects in a Sport Scientific Convention held in Mashhad, Iran in 2015. A sample of 175 conference attendees were targeted to investigate the quality of services offered, their satisfaction, and intention to return. However, the findings show that the quality of access to destination and venue affect service accessibility quality. The hotel value and hotel staff interaction affect accommodation quality, but the atmosphere of the hotel does not. The internal environment of the venue and its staff interaction affect venue quality in a direct and meaningful way, but venue value does not. In addition, convention process and product affect convention quality in a direct and meaningful way. There is also a direct and meaningful relationship between accommodation quality, venue, and convention quality, and service quality in the sports scientific convention. Access quality, however, is not a part of this relationship. On the other hand, there is a relationship between access quality and satisfaction, and satisfaction affects participants' intent to return to the convention.     

目的论视域下会展英语翻译研究

会展英语翻译是会展行业中重要的一个工作环节,它是展会开展中不同国家参展人员沟通交流的工具,该文主要从会展行业与会展英语进行简要分析,对会展英语翻译中的现实应用展开介绍,并在目的论视域下对会展英语翻译进行实用性的研究,将会展英语翻译更好地应用于会展行业领域做出一些贡献。