完善我国税法受益所有人制度的思考

受益所有人条款出现在避免双重征税协定中的股息、利息、特许权使用费的支付条款上,联合国范本及OECD范本均未对其含义进行明确规定。从联合国范本及OECD范本来看,受益所有人应该包含两个要素：一为“所有”;二为“受益”。我国在2009年以国税函[2009]601号文件的形式出台了对受益所有人的认定标准,建议从提高受益所有人条款的立法层次和对受益所有人的内涵增加直接受益的要素等方面,对我国税法的受益所有人条款进行完善。     

论20世纪40年代西北羊毛改进处

民国时期开发西北的浪潮此起彼伏,抗战时期达到了高潮.畜牧业作为西北地区传统优势产业,尤其受到民国政府的重视.为此,国民党农林部在甘肃岷县设立了西北羊毛改进处,专门从事羊种改良、羊病防治、牧草调查、牧民组织与教育、畜产品加工与贸易等工作.     

What determines the holding of association meetings in a global context?

This article aims to understand the determinants influencing the number of association meetings held in countries worldwide and which may be controlled by their economic agents and policymakers. For this purpose, we use a dynamic panel model with data provided by the Data World Bank, the World Travel & Tourism Council, and the International Congress and Convention Association, in a time series of 8 years. The results reveal the importance of the experiences obtained by the tourists in previous meetings, as well as the countries’ need to implement measures to stimulate the dynamism of economic activity and political stability.     

供电局物流管理一体化建设研究

随着物流行业不断成熟,各企业间的竞争已由传统的区位、价格竞争逐渐向品牌、管理竞争发展。电力行业作为一种先进的生产力和基础产业,对信息资源和提高生产、管理、经营效率的需求变得非常迫切。文中通过阐述供电物流管理一体化现状,分析了一些供电物流管理一体化的建设模式,并根据这些建设模式提出相应的建议及优化措施。     

旅行社效益的动力学模型

本文通过考虑与旅行与游客之间的关系,分析了它们之间的动力学行为,并依据Lotka-Volterra模型建立两者之间的动力学模型。其次依据常微分方程有关理论,得出"商家能够降低自身的收益底线,或者游客降低自身的评价分界线",会达到旅行社与游客双赢的结论。最后依据解空间的相图,来直观说明结论。     

Convention Site Selection Criteria Relevant to Secondary Convention Destinations

Abstract

This study utilizes a Likert scale attitudinal survey to assess the convention site selection preferences of association executives. The study looks at the importance of 31 site selection criteria and how the significance of these criteria is influenced by different association and convention characteristics. These analyses reveal a number of trends that are particularly relevant to smaller convention cities. The general finding suggests that while secondary convention destinations have advantages, they are not likely to be attractive to the more lucrative national and international gatherings unless they have an airport with direct flights from most major markets. Furthermore, those organizations whose geographic scopes are narrower might also be difficult to attract because they tend to have their conventions in the same, centrally located venue year after year.     

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。     

对牡丹江市发展会展业的分析

从会展、会展业、会展经济的概念入手,区分了三个名词的不同之处,并说明了会展业对发展经济所起的重要作用。进而分析了牡丹江市发展会展业的有利条件和存在的不足和差距,提出了牡丹江市发展会展业的对策和建议。指出,要从不断提升会展业的基础条件,加快市场化建设步伐,加快会展经济的规模化、品牌化、产业化,把办展、办会、办节结合起来这样几个方面来发展会展经济。     

The Asian Perspective

Abstract

The following paper investigates the use of unusual venues as conference facilities within the United Kingdom and identifies the current and future management issues. Unusual venues include such diverse properties as castles, visitor attractions, boats, sports stadiums, and galleries able to accommodate from ten to one thousand delegates. Reduced government funding has encouraged many of these venues to diversify their revenue generation activities, with conference activity providing lucrative and innovative opportunities. This paper provides a market analysis of this sector within the United Kingdom, with particular reference to market demand, the motivations for investment, and future influences on their management.