税收协定中劳务型常设机构条款的适用问题

在缔约国一方居民企业通过在缔约国另一方境内的某种场所或设施实际履行提供劳务的情形下,应先根据税收协定中的场所型常设机构条款,后适用劳务型常设机构条款认定是否构成常设机构。在判断劳务履行所涉及的场所或设施是否处于提供劳务的非居民企业支配下这个问题上,应以非居民企业对这种场所或设施是否拥有某种合法的使用权为标准。劳务型常设机构条款所谓的企业的“雇员或雇佣的其他人员”,应根据实质优于形式原则和具体案情,结合采用营业活动组成部分标准和实际控制指挥标准进行分析认定;应从提供劳务的企业的角度,认定非居民企业从事的若干劳务项目是否属于具有商业上的相关性或连贯性的“同一项目或相关联的项目”。     

工作与家庭支持对员工创造力的影响

由于现代社会发展极快,所以需要现代企业不断调整与改革。在这种情况下,社会各界开始注重员工的创造力,并将创造力作为人资管理的重点内容。基于此,论文针对工作与家庭支持对员工创造力的影响展开全面探究。     

Improving corporate biodiversity management through employee involvement

This paper presents an empirical examination of the role of employee involvement in the internalization of corporate biodiversity management. A qualitative study in natural resource companies was conducted, based on semi‐directive interviews with managers, consultants, and experts in this area. The findings show that employee involvement is essential to improve biodiversity practices in natural resource companies, which largely rely on organizational citizenship behaviors for the environment. The role of tacit knowledge, voluntary initiatives, and prevention of harmful behaviors in the workplace are highlighted. The main obstacles to the internalization of biodiversity issues include their complexity, the lack of corporate commitment, the externalization of initiatives, and the lack of training for employees. The contributions to the literature on corporate environmental management, internalization of new practices, and organizational citizenship behaviors for the environment are explained. Managerial implications and avenues for future research are also provided.     

High‐commitment human resource practices and employee outcomes: The contingent role of organisational identification

In this paper, we examine whether the relationship between high‐commitment human resource (HR) practices and two employee outcomes, quit intentions and organisational citizenship behaviours (OCBs), is contingent on organisational identification. Incorporating insights from both social exchange and social identity theories, we propose that the relationship between high‐commitment HR systems, intention to quit, and OCBs is attenuated when employees strongly identify with their organisation. This proposition was tested and supported with employees of a Swedish relocation company and a Greek shipping organisation. For high identifiers, as perceptions of HR practices deteriorated from high to low, they were associated with smaller increases in quit intentions and smaller decreases in citizenship behaviours. But overall, high identifiers always had lower quit intentions and higher citizenship behaviours than low identifiers, which is managerially reassuring.     

Effects of corporate social responsibility and internal marketing on organizational commitment and turnover intentions

This study examined the effects of four aspects of corporate social responsibility (CSR) (i.e., economic, legal, ethical, and philanthropic responsibility) and five aspects of internal marketing (IM) (i.e., welfare system, training, compensation, communication, and management support) on employees’ organizational commitment (OC) and turnover intentions (TI) in the casino industry. Based on survey data collected from 310 employees working for a casino company, the relationships were examined using confirmatory factor analysis, second-order factor analysis, and structural equation modeling. The results indicate that both employees’ perceptions of CSR and IM are positively related to their OC and negatively to their TI, suggesting that adding CSR programs to existing IM programs is likely to improve desirable employee work attitudes such as OC, which in turn contributes to decreasing TI. This study makes a contribution to the literature by conceptually and empirically evaluating CSR and IM dimensions simultaneously in the casino environment.     

关于增强国企青年员工“主人翁”意识的思考

针对主人翁意识缺失、社会责任感淡化等当前国企青年员工中存在的突出问题,从敬业度引导、企业文化认同、激励培养机制、人文关怀凝聚等方面入手,探讨培养青年员工＂主人翁＂意识的路径。     

The Relevance of Mission Statements: Analysing the antecedents of perceived message quality and its relationship to employee mission engagement

Although mission statements are deemed effective tools for communicating the goals of public organizations, there is a dearth of research examining how employees perceive mission statements and their effect. Data from 1,418 employees of a Belgian public organization indicate that although perceived mission statement quality and employee mission engagement are positively related, individual acceptance of the mission statement varies within the analysed organization and can be, partially, explained by cognitions and attributes of the message receiver (hierarchical position, perceived self-efficacy and person–organization fit), and employee cognitions regarding the message sender (behavioural integrity) and the message (mission ambiguity).     

Short-term forecasting of air passenger by using hybrid seasonal decomposition and least squares support vector regression approaches

In this study, two hybrid approaches based on seasonal decomposition and least squares support vector regression (LSSVR) model are proposed for short-term forecasting of air passenger. In the formulation of the proposed hybrid approaches, the air passenger time series is first decomposed into three components: trend-cycle component, seasonal factor and irregular component. Then the LSSVR model is used to predict the components independently and these prediction results of the components are combined as an aggregated output. Empirical analysis shows that the proposed hybrid approaches are better than other time series models, indicating that they are promising tools to predict complex time series with high volatility and irregularity.     

PORTFOLIOS OF AMERICAN OPTIONS UNDER GENERAL PREFERENCES: RESULTS AND COUNTEREXAMPLES

We consider the optimal exercise of a portfolio of American call options in an incomplete market. Options are written on a single underlying asset but may have different characteristics of strikes, maturities, and vesting dates. Our motivation is to model the decision faced by an employee who is granted options periodically on the stock of her company, and who is not permitted to trade this stock. The first part of our study considers the optimal exercise of single options. We prove results under minimal assumptions and give several counterexamples where these assumptions fail—describing the shape and nesting properties of the exercise regions. The second part of the study considers portfolios of options with differing characteristics. The main result is that options with comonotonic strike, maturity, and vesting date should be exercised in order of increasing strike. It is true under weak assumptions on preferences and requires no assumptions on prices. Potentially the exercise ordering result can significantly reduce the complexity of computations in a particular example. This is illustrated by solving the resulting dynamic programming problem in a constant absolute risk aversion utility indifference model.     

Work-Family conflict and turnover intentions: A study comparing China and U.S. hotel employees

Employee turnover continues to be a major problem within the hotel industry. This survey-based study examined the relationship between work-family conflict and turnover intentions among hotel employees in both China and the U.S., with an additional emphasis on female employees. While the results do confirm that work-family conflict is positively related with turnover intentions, work-family conflict is more strongly related to turnover intentions among males than females. The relationship is also stronger in Chinese hotel female employees than their U.S. counterparts. Results demonstrated that neither marital status nor parenthood influences the relationship between work-family conflict and turnover intentions among hotel female employees. Management implications and future research directions are provided.