是否应该征收含糖饮料消费税? ——基于消费税职能的探讨

基于我国减税降费背景下消费税理应秉持的职能定位,本文对征收含糖饮料消费税可能产生的影响展开定量分析.结果表明:征收含糖饮料消费税能够为政府的消费税收入带来至少2％的增幅,同时可以降低居民的能量摄入和体重;尽管存在微弱的收入分配负效应,相对于含糖饮料过量摄入引起的健康负外部性导致的经济损失,征税带来的收益比较可观.本文建议将含糖饮料消费税作为引导居民健康饮食消费的一个切入点,通过逐步扩大税目的方式最终形成契合我国国情的不健康食品消费税.     

Can relationship marketing enhance strategic thinking in the public sector? A study of the perceived relationship between subsidised theatres and their government funders/regulators

This paper reports on the findings of research into the perceived relationships between publicly funded theatres and their key funders/regulators. This is part of a wider study into whether successful publicly funded arts organisations are more likely to apply a relationship marketing approach. Relationship marketing may help to remove a short‐term tactical focus that tends to exist in public sector organisations generally and publicly funded arts organisations particularly. Three UK producing theatres' relationships with the Arts Council and their respective local authorities are analysed and findings suggest that building relationships with this stakeholder type may well produce more strategically focused and successful theatres. Copyright © 2004 Henry Stewart Publications     

Multinationals and changing national business systems in Europe: towards the ‘shareholder value’ model?

This article reviews recent development in employment relations in MNCs, within the context of the varied and changing business systems within Western Europe. Focusing on Germany, France, Sweden and the UK, we analyse both the effects of national corporate governance systems on MNCs, and the extent to which MNCs specifically, and globalisation more widely, have affected the nature of national business and employment systems. While elements of a move towards a more ‘Anglo‐Saxon’, economically liberal model of corporate governance and employment relations can be detected in all four countries, this is far from complete. Cross‐national differences in business systems within Europe therefore continue to exert effects upon MNCs.     

我国银色市场开发现状分析及其营销建议

据中国老年协会分析，2000年我国60岁以上的老年人口已达到1.3亿，约占总人口的10.2%，世界新增加的老龄人口中有23%来自中国，这使我国提前进入了人口老龄化国家行列，统计表明，我国现有60岁以上的老年人每年以3%的速度增加，80岁以上的老年人以5%的速度增加，这意味着我国每年净增380多万60岁以上的老年人，50多万岁以上的老年人，这个快速增加的庞大老年群体，预示着在市场消费品需求中用于满足老年人的比重将不断增加，老年人所占市场消费份额的比例将越来越大，老年产品的消费总量将不断增加，在我国相对来说，老人在城市晨的比重普遍高于农村，而生活在城市里的老人大多数享有退休金，仅从这一点，有眼光的商家就可敏锐地感受到老年市场的庞大和潜力，同时随着社会经济的发展，老年人的收入普遍提高，以上海为列，退休金在351-600元的中等收入者占到62.4%，收入在600-900元乃至千元以上者占4.5%，180万的4.5%是多少？加上“老有所为”的再就业收入，老年人的购买实力是实实在在的存在的，我国老年人产品与服务的多种需求构成了一个十分丰富多彩的“银色市场”。     

新世纪毛泽东思想的探索与研究

新世纪研究毛泽东思想的现实意义是要坚持毛泽东思想与邓小平理论相结合;坚持毛泽东思想与创新精神相结合;坚持史与论相结合;坚持教学内容与教学对象相结合.毛泽东思想和毛泽东晚年的错误应区别开来.     

Regulation Fair Disclosure and Earnings Information: Market, Analyst, and Corporate Responses

With the adoption of Regulation Fair Disclosure (Reg FD), market behavior around earnings releases displays no significant change in return volatility (after controlling for decimalization of stock trading) but significant increases in trading volume due to difference in opinion. Analyst forecast dispersion increases, and increases in other measures of disagreement and difference of opinion suggest greater difficulty in forming forecasts beyond the current quarter. Corporations increase the quantity of voluntary disclosures, but only for current quarter earnings. Thus, Reg FD seems to increase the quantity of information available to the public while imposing greater demands on investment professionals.