“国际金融中心”需要怎样的城市形象广告片?——上海城市形象广告片的受众认知和态度比较研究

上海立志建设成为国际金融中心,打造这一城市品牌形象是一个系统工程,营销传播工作是重要的组成。本研究从广告效果空间论角度,对上海现有的四部城市形象广告进行了受众认知和态度效果的比较,并引入中外受众所代表的不同涉入度作为调节变量。我们根据结果绘制了四支广告在认知-态度二维图上的位置,并发现不同涉入度对认知效果没有调节作用,而对态度效果上则有调节作用。基于这些发现,我们提出了如何创作有效的国际金融中心城市形象广告的建议。     

UK UNCUT UNRAVELLED

This paper examines four major tax cases that have been the focus of campaigns by the group UK Uncut. The criticisms of the tax affairs of the companies concerned are shown to be unfounded and ill‐conceived. Furthermore, there would be major economic benefits from reducing corporate taxation.     

商船避碰方法的探讨及影响

文章分析了商船与捕鱼船舶的避碰情况,以及减少碰撞事故应采取的措施,从而减少事故降低经济损失。     

THE EFFECT OF GOVERNMENT POLICY ON TOBACCO ADVERTISING STRATEGIES

This paper contributes to the very limited literature examining the factors determining tobacco companies' advertising strategies. The paper explores whether firms in the UK tobacco market significantly changed their advertising expenditure in the face of proposed changes to the UK and European Commission tobacco advertising legislation. The results suggest that changes in legislation have little impact on firms' advertising strategies for existing brands, but that legislative changes impact upon product launch dates. Our results also offer some information on the nature of firm interdependencies in the UK tobacco industry.     

我国外商投资企业转移定价避税应对策略

根据跨国公司转移定价避税与东道国税务机关反避税调查博弈分析的结论,在新《企业所得税法》实施的环境下,我国有效应对外商投资企业转移定价避税的措施是:提高避税的处罚率,加大对外商投资企业滥用转移定价避税的处罚力度;通过完善税务操作规程与细则,增大外商投资企业利用转移定价避税的成本;推广预约定价制度,严格控制税务机关对转移定价进行反避税的调查成本。     

Safeguarding Children: Ofsted and Regulatory Failure

This article analyses two aspects of the regulatory conduct of Ofsted in protecting children from abuse by strangers. The first concerns the problems associated with child protection and safeguarding in the context of facilitating multicultural norms whereby certain social behaviours which would be unacceptable in one culture can be tolerated or condoned in another. The second aspect arises because, following Ofsted's failure to protect thousands of children from child abuse in many UK cities, children's social services' departments may have adopted strategic behaviour which may protect them rather than the children.     

Types of Word-of-Mouth Messages: Information Search and Credence-Based Services

Word-of-mouth communication (WOMC) has been recognized as a powerful marketing communication medium and a credible information-gathering tool. To date, the various types of WOM messages have not been adequately studied, especially in credence-based services (CBS). Using the individual interview technique, this study fills this gap by describing the three types of WOMC messages in CBS information-gathering. The results contribute to the ongoing development of WOMC theory and also advance management's understandings of the types of WOMC messages in the CBS information-gathering process.     

A General Model of the Behavioral Response to Taxation

This paper generalizes the standard model of how taxes affect the labor-leisure choice by allowing individuals to change both their labor supply and avoidance effort in response to tax changes. Doing so reveals that the income and substitution effect of taxes depend on both preferences and the avoidance technology. Econometric analysis will not in general allow one to separately identify the two influences, unless one can specify observable determinants of the cost of avoidance. The effective marginal tax rate on working must be modified by the addition of an avoidance-facilitating effect, which measures how the cost of avoidance changes with higher income. This model provides a conceptual structure for evaluating to what extent, and in what situations, the opportunities for tax avoidance mitigate the real substitution response to taxation.