如何从支付系统完善电子商务税收征管

电子商务给传统贸易方式和社会经济活动带来了巨大的冲击,同时也对税收制度、税收征管、税收规则等提出了新的挑战。银行的支付系统与电子商务交易以及电子商务税收征管都息息相关,但因为历史的原因,我国银行、税务、国库、工商、公安各自独立的网络体系又制约了目前依赖银行、工商等部门网络体系的税务机关对蓬勃发展的电子商务税收征管的进程。本文从基于"资金流"的电子商务税务征管思路出发,针对我国现状,探讨从银行支付系统本身以及银税横向联网等各方面来完善电子商务税收征管,使我国经济在21世纪能持续发展。     

Singapore Technologies Electronics——Committed to Growth in China

About ST Electronics Headquartered in Singapore,ST Electronics has almost 40 years of experience providing electronics,communications and ICT(information communications technologies)solutions to governments and commercial enterprises worldwide.     

鸿海OEM升级为EMS的关键因素研究

以原始设备制造（OEM）为主要业务的制造型企业,在全球价值链的结构中,处于利润最为薄弱的中间环节。随着全球竞争的逐步加剧、制造成本的逐步上升,这类企业开始逐渐转型,电子制造服务（EMS）是其转型的一个主要方向。本研究以价值链理论和微笑曲线理论为主要理论依据,结合鸿海由OEM逐渐向EMS转型的实例,探寻转型成功的关键因素,并就案例企业的几类关键因素进行深入讨论。     

进一步推动“家电下乡”的宏观政策研究——以贵州为例

以贵州省＂家电下乡＂政策实施效果为调研对象,深入了解当前＂家电下乡＂政策在贵州省执行过程中出现的问题。同时,结合省情对如何进一步改善＂家电下乡＂政策实施效果,使其在贵州省取得预期的政治和经济目标提出了具体的对策和建议。     

Index system for assessing ecological stability of circular economy industrial chain of electronic industry and its empirical study

With the development of science and technology and the rapid growth of productive forees new and high technology industries have. For example, computer, mobile phone, etc. are increasingly popular, especially hi-tech products updating more and more quickly, which has initiated some problems： resources depletion, environmental pollution, ecosystems damage, etc. While people are enjoying convenient and comfortable life from hi-tech, they are worrying about quantities of e-wastes discharged.In order to reduce the amount and harm of e-wastes, this paper starts from the connotation of the ecological stability of circular economy electronics industry chain （CEEIC, for shorO, uses the food chain principle for reference to describe the links and connection of the electronics industry chain, and selects factors from the three link： production, consumption and recycle to construct indexes system based on their characteristics, with which a scientific evaluation is carried on for CEEIC by using fuzzy comprehensive evaluation.     

FDI对我国电子工业生产率的行业内溢出效应研究——以1996—2001年43个细分行业为例

本文考察了外资对中国电子工业劳动生产率的影响。利用1996—2001年期间电子行业的9大部门和43个细分行业的面板数据,并按照无形资产比率、出口比率和国有资本比率对43个细分行业进行了分组检验,我们发现,1996—2001年期间中国电子工业的劳动生产率呈现明显的外商直接投资的溢出效应,并且在不同的行业呈现较大的波动。在无形资产比率高、出口比率高、国有资本比率高的行业,外资对劳动生产率的促进作用显著,而在国有资本比率低、技术含量低的行业,外资对劳动生产率的促进作用不显著。国有企业在促进劳动生产率提高方面具有积极作用,说明国营企业引进外资是一种长期有效的学习跨国公司经验的途径。而且,跨国公司通常被高生产率的电子行业所吸引,在这些行业溢出效应明显存在,但对于一些外资比率低的电子行业,这种正溢出效应不显著。

Abstract：

This paper examines the effect of foreign direct investment（FDI）on the labor productivity of China’s electronics industry. Using panel data of 9 major sectors and 43 sub-sectorsof the electronics industry during the period 1996—2001,and doing group test according to the ratio of intangible assets,the export ratio and the state-owned capital ratio of the 43 sub-sectors,we find that during 1996—2001,labor productivity of the Chinese electronics industry showed significant spillover effects of FDI and large fluctuations in different industries. In industries that have high intangible assets ratio,high export ratio and high state-owned capital ratio,FDI played a more significant role in promoting labor productivity than in industries that have low state—owned capital ratio and low technology contents. State-owned enterprises has a positive effect in promoting labor productivity,indicating that introducing foreign investment is an effective long term route to learn transnational corporations’ experience for state-owned enterprises. Moreover,transnational corporations are always attracted to higher productivity sub-sectors,implying significant spillover effects in these industries,while in sub-sectors with low rate of foreign invest-ment,the spillover effect is not significant.     

Study on human resource management in Korea's chaebol enterprise: a case study of Samsung Electronics

Korean chaebol firms have taken advantage of the owner–management system and to date are still enjoying its strength. I discuss the characteristics of human resources management (HRM) systems in the context of Samsung Electronics, Korea's largest chaebol following the Asian crisis of 1997, explaining why the SEC HRM system should be changed and what recent changes have been made, as perceived by both respondents and HR manager interviewees. The study of SEC HRM practices can provide real value to Western companies because it incorporates firm-specific advantages such as network strength, emperor-like power over group-wide management, and an agile decision-making process.     

Patterns of industrialization and the flying geese model: the case of electronics in East Asia

We use the “flying geese” framework to study the change in the geography of comparative advantages in the electronics sector in East Asia, China and the USA. Doubts have been raised about the capacity of the “flying geese” model to interpret the most recent phases of Asian development, in particular as far as progress in the electronics sector is concerned. This paper takes issue against these negative conclusions on both theoretical and empirical grounds. On the theoretical side, the paper takes up the formulation proposed by Kaname Akamatsu, arguing that some of the critical observations raised against the model look to a distorted and simplified version of Akamatsu's original theory. Analyzing the behavior of the “revealed comparative advantage index” per products and area, it is concluded that the “flying geese model” is compatible with manifold industrial development models, increasing interdependence in an integrated area which crucially also includes the US, and that asymmetries and hierarchical order persist across the countries.     

酒店网络营销分析

随着信息时代互联网发展和应用,也改变了酒店的营销方式、拓宽了营销领域、丰富了营销技术。如何借助网络的信息化平台开展酒店营销,成为酒店竞争的新内容。     

《电力电子技术》教学改革与实践的探讨

电力电子技术已经逐渐成为综合性、多学科渗透的一门科学,其新内容的不断涌现,使得对教学要求不断提高。如何才能紧跟电力电子技术的发展步伐,搞好教学工作,是摆在我院对电力电子技术教学方面的一个问题。只有在理论教学和实验教学两方面进行改革,充分联系学生的实际情况,激发学生的学习欲望,锻炼学生的实践操作能力,才能满足当今社会对人才的需求。