WTO原则对我国涉外税收政策的挑战及其应对措施

WTO原则使我国涉外税收政策面临严峻的挑战，面对挑战，我们在涉外税收政策方面应采取以下措施。第一，建立统一的税收法律体系。按照国际规范改革流转税，使内外资企业在流转税征收上享受同等待遇；统一内外资企业所得税；在个人所得税征收上，外国人员不再享受各种个人所得税的优惠，统一按照《中华人民共和国个人所得税法》及其实施条例的规定征收。第二，修订特殊优惠政策。     

Doing Right Leads to Doing Well: When the Type of CSR and Reputation Interact to Affect Consumer Evaluations of the Firm

This study investigates the efficacy of three corporate social responsibility (CSR) initiatives—sponsorship, cause-related marketing (CRM), and philanthropy—on consumer–company identification (C–C identification) and brand attitude and, in turn, consumer citizenship behaviors. CSR reputation is proposed as the moderating variable that affects the relationship between CSR initiatives, C–C identification, and brand attitude. A conceptual model that integrates the hypothesized relationships and the moderating effect of CSR reputation is used to frame the study. Using a between-subjects factorial designed experiment, the results showed that all three CSR initiatives have a significant effect on C–C identification and brand attitude. The level of that influence, however, varied according to a firm’s CSR reputation. Managerial implications of these findings are also discussed.     

Balancing the scales: recovering from service failures depends on the psychological distance of consumers

The purpose of this research is to enhance knowledge about service recovery by investigating the feelings of psychological distance in the relationship between customers' perceptions of service recovery efforts of the perceived justice dimensions (distributive, procedural, and interactional justice) and attitudinal responses such as satisfaction with service recovery effort and trust in the firm. The results of structural equation modelling analyses suggested that consumers who had positive justice perceptions were likely to exhibit positive attitudinal responses. Consequently, the positive attitudinal responses generated positive word-of-mouth intention about their experiences and encouraged them to continue the service.     

香港“轨道交通＋土地综合利用”模式的启示

香港＂轨道交通＋土地综合利用＂的模式是一种集地铁投资、建设、运营和沿线土地综合开发于一体的综合开发模式,是由港铁统筹开发的。从运作流程上分为项目谋划、项目明确、项目开发和项目运营四个阶段,在营造高效率的公共交通体系、促进土地高度集约、节约利用等方面都取得了明显效益。对我国城镇交通发展有五点启示和借鉴：（1）交通规划与土地规划同步进行、有机结合;（2）推进经营性土地有偿使用;（3）运用节地技术和模式,充分发挥土地的复合利用功能;（4）分层出让,实现土地利用的多元化价值;（5）拓展融资渠道,实现轨道交通多渠道投融资。     

The antecedents of overseas adjustment and commitment of expatriates

This study investigates the impact of corporate entrepreneurship, work role characteristics, emotional intelligence and locus of control on the adjustment and commitment of expatriates. Using data from 152 expatriates working in the Taiwanese subsidiary companies in China Mainland, structural equation modelling results indicate that work role characteristics is the most significant predictor for the adjustment and commitment of the expatriates. Emotional intelligence only has impact on commitment. External locus of control has a positive impact on the adjustment, but a negative impact on the stay commitment. The conceptual and empirical contributions of this study as well as the managerial implications are discussed.     

The linkage between life insurer spread behaviour and credit swap transaction: policyholder protection analysis

ABSTRACT

The paper develops a contingent claim model to evaluate the equity of a life insurer when the insurer could act as a protection buyer or a protection seller in a credit swap transaction market. The investment market and the life insurance market faced by the insurer are assumed to be imperfectly competitive in order to capture the insurer’s asset-leading or liability-reducing spread behaviour. This paper complements the insurance literature by analysing how the effects of credit swap transactions on insurer spread behaviour and policyholder protection, and how they might differ across various degrees of capital regulation, premature default risk, and profit-sharing participation. Our findings offer some useful insights for achieving the stability of the insurance system.     

矿业权设置方案布局优化评估研究——以云南保山-龙陵地区铅锌矿勘查示范区为例

云南保山一龙陵地区目前已设置探矿权18个,主攻矿种为铅锌矿,已有铅锌矿探矿权共9个;优化方案拟设探矿权区块31个,其中铅锌矿及铅矿共17个。已有探矿权区块中54-位于禁止区内的探矿权区块要经调整逐步退出禁止区。编制实施该矿业权设置方案,从源头上杜绝大矿小开,解决矿业权布局不合理问题,增强矿业权设置的主动性和合理性,实现矿产资源开发整合常态化管理。编制方案应重点把握：（1）认真学习合规性审查文件;（2）整体布局,统筹把握新旧矿业权的设置与整合;（3）矿业权设置的合理性宜依据区块地质背景及物化探特征编写;（4）应处理好矿业权重叠问题;（5）及时查重,优化主攻与非主攻矿种的布局。     

论公司治理与内部控制的结合

一、公司治理与内部控制的内涵 公司治理（corporate govemmance）又称为法人治理，具体来说，就是在一定产权制度下，一系列联结并规范所有（股东），经营（董事会，经理层），使用（职工）及其他利益相关之间的相互权力和利益关系的制度安排，解决公司内外部不同主体之间的监督，激励，利益分配和风险分担等问题，达到完善透明度，明确权责划分及制衡机制，确保公司目标的实现。