The role of socially rich photos in generating favorable donation behavior on charity websites

While online retail sites succeed in reinforcing perceptions of human warmth on their websites thanks to more and more interactive technologies, the charitable sector cannot, for lack of human, technical and financial resources, make use of such technologies. This research paper demonstrates the potential of a simple tool: the socially rich photo. Although the literature has extensively documented how photos impact visitor behavior in online environments, research in the context of donations through charity websites is rare and has provided contradictory results. By focusing more closely on the role of the individual represented in such photos (the recipient of a donation versus the donor), our studies, conducted in France, offer additional insights on the subject as well as managerial advice for organizations.     

欧盟视阈下在线平台中个人数据的增值税处理

近年来,在线平台的迅猛发展推动了全球经济数字化加速转型,但同时也引发了包括增值税政策适用在内的诸多挑战.通过研究《欧盟增值税指令》和欧州法院的判例法,以及分析个人数据与在线平台运行之间的关系可以推断出,个人数据是在线平台提供访问服务构成的增值税应税范围内的供应,且与消费者是否向在线平台支付金钱形式的对价无关.在实践中,使用客观价值方法来确定在线服务供应的应税金额存在实际困难,而使用直接联系标准解决易货交易问题,会导致增值税税基在本质上得到扩张.因此,建议当前不要将在线平台访问服务的供应视为一项应税交易.此外,对于商家为获得消费者数据而向平台付款的情形,因其不符合直接联系标准,也不应被视为服务对价.     

Personal Income Tax Reform in China in 2018 and Its Impact on Income Distribution

In the context of personal income tax (PIT) reform in China in 2018, this paper examines some of the major issues of concern regarding the reform and income distribution. Using the China Personal Income Tax Micro‐simulation model, the paper compares the differences between the 2011 and 2018 PIT systems, and finds that residents relying on different income sources may face a large degree of real tax rate change. Once the tax system is altered to PIT 2018, the coverage of PIT for wage earners will decrease from 46.9 to 23.4 percent, the income redistributive effect will drop from 1.95 to 1.22 percent and the PIT's role in fiscal revenue will also be negatively affected. Nevertheless, if individual income continues to grow, the share of PIT in fiscal revenue is expected to return to the 2018 level in 2022, but its income redistribution function is difficult to recover in the short term. The paper finds that the effect of PIT on income distribution depends on the tax structure. Gradual transition to an “entirely comprehensive” tax system when conditions are appropriate will achieve better income redistribution results at a lower average tax rate.     

The influencing factors of satisfaction and lending intention in online lending investment: an empirical study based on the Chinese market

This paper develops a platform‐based influencing factors model which considers value perception, risk prevention measure, non‐default experience, trust and incentive gap, to better examine the impact of platforms on investors’ satisfaction and lending intention based on the Chinese market. The results reveal that the first four factors positively influence the satisfaction of the investors, while the incentive gap has a negative impact, and there is a positive association between investors’ satisfaction and lending intention. Some specific features of China’s online lending market are identified, which provides valuable insights for online lending platforms and the government.     

建筑企业实施供应链管理的关键因素

首先介绍了建筑企业实施供应链管理的必要性，然后分析了建筑供应链的特征，在此基础上论述了建筑企业实施供应链管理的九个关键成功因素，从而为建筑企业有效实施供应链管理提供依据。     

R&D strategy and Australian manufacturing industry: an empirical investigation of emphasis and effectivness

This research investigates the degree of emphasis placed by the Australian manufacturing industry on Research and Development (R&D) strategy as well as on other organisational strategies such as marketing, HRs (HR), technology, and operations at the functional level. The research extends further to investigate whether the emphasis on R&D strategy differs with contextual factors such as firm size, firm’s generic strategy, type of market, firm’s life cycle stage, etc. A mail survey was carried out to collect information from manufacturing firms across Australia. This was followed by an on-site interview of some of the senior managers of manufacturing firms from three Australian states: South Australia, Victoria and New South Wales.The study found that although the emphasis on R&D strategy has received a high priority in the past few years, it has not been as effective as the operations strategy and the technology strategy. The operations strategy has been accorded the highest importance in the past few years and this will continue in the future. The study also indicated that firms, which adopt a differentiation generic strategy, put more emphasis on R&D than the firms, which adopt cost leadership and focus generic strategies. The results did not indicate any evidence of a relationship between firm size and the R&D strategy although large firms are found to put more emphasis on operations and marketing strategies. Relatively higher emphasis was placed on the R&D strategy by businesses: at the growth stage; involved in the manufacture of consumer goods as opposed to industrial goods; involved in exports with a higher sales growth in export markets; and having a higher growth rate relative to their industry.     

高等教育的国际贸易性及其决定因素

高等教育具有多种社会属性,高等教育的国际贸易性反映着高等教育与生产交换的一种关系,是高等教育国际服务贸易理论研究中的基础性问题。高等教育贸易性,是指高等教育服务进入国际市场交易的可能性与可行性,即参与国际贸易的潜在能力和可贸易程度。其决定因素有产业性因素、比较性因素、技术性因素和制度性因素。     

简析会计专业学生的职业规划

职业规划是指导个人职业发展的一种重要手段。通过阐述职业规划的意义、会计职业规划与会计考试、个人发展的关系、会计职业规划的方法等，以期引起社会对会计职业规划的重视。     

农民工城乡迁移个人机会成本的构成及定量分析

农民工城乡迁移的个人机会成本可归纳为经济性个人机会成本、社会性个人机会成本和政治性个人机会成本三大类，基于笔者主持的1012名城乡迁移农民工的问卷调查，文章分析了这三类个人机会成本各自的构成，并对它们进行了定量分析。