Suchergebnisse

This book tries to integrate the different arrangements devised in the MTS for small and large NMEs into one analytical framework and explores two sets of rules (GATT/WTO-minus and GATT/WTO-plus) along three historical stages (shaping, weakening and strengthening). The focal point of this book is to uncover the composition and structure of the NME treatment in the MTS, its evolving logic and process, and the nature and trend of the political-economic relations between NMEs and the MTS.--

We calculate the return on the major Asian currency denominated long-term government bonds in terms of a basket of the People's Republic of China's (PRC) imports of goods and services, namely the real return on those assets from the PRC's perspective. In the sample period of January 2002 to December 2009, the real return on United States (US) treasury bills is lower than that of Japan, India, the Republic of Korea, Singapore, or Thailand's government bonds, and a little higher than that of Malaysia's government bonds. This result shows that it is desirable for the PRC to substitute Asian currency denominated government bonds for US Treasury bills to maintain the purchasing power of its foreign exchange reserves. To some extent, this research supports the proposal by Fan, Wang, and Huang (2010) on the cross holding of regional currencies in foreign exchange reserves.

Carbon dioxide emissions from residential consumption in China -- Features and determinants of electricity-saving behavior -- Empirical analysis of low carbon transportation in China -- Residential willingness in purchasing low carbon products -- E-waste recycling behavior in China -- Relationship between industrial growth and carbon emissions -- Motivation of energy intensive industries on carbon emission reduction: learning from iron & steel industry -- Energy efficiency and carbon emission abatement technology -- Inter-firm collaboration on carbon emission abatement -- Low carbon policies in China. .

PurposeTo date, many firms tend to use corporate social responsibility (CSR) communication and marketing as a means to offset their irresponsible behaviors and unscrupulous business practices. Often time, they can easily get away with this in the context where the institutional settings are weak, and corporate social irresponsibility (CSIR) and corruption are widespread. The purpose of this study is to explore stakeholders' attribution concerning CSR claims of four beverage manufacturing companies operating in America's poorest country (Haiti) where CSIR and corruption remain widespread. This study also explores whether there are differences in demographic characteristics (e.g. gender, corporate affiliation and education) regarding stakeholders' attribution of CSR claims of these companies.Design/methodology/approachGiven the exploratory nature of this study, an inductive research approach (qualitative plus quantitative) and supported by an interpretive approach were used.FindingsThe overall results of this study show that internal (employees) and external stakeholders alike consider the CSR claims of these companies as "cosmetic," with no significant difference in their affiliation. The results also show no significant differences in the age groups but significant differences in gender and level of education regarding stakeholders' attribution of firms' CSR claims.Originality/valueBy addressing firms' CSR claims from the perspectives of internal and external stakeholders through means of a mixed methods approach, this study adds an important contribution to the relevant literature.

Popularization and application of electronic invoice are closely related to the development of global e-commerce and the advent of the digital economy era. The article explores the use of electronic invoice in European Union and China's Taiwan region and China. The research perspectives of electronic invoices in China and other countries are diverse. These studies have certain forward-looking and systematic character, and put forward a lot of suggestions and measures for the application and management of electronic invoice. Most of the related research ignore the interdependence of the relevant theory and practical promotion of electronic invoice, and the impact of electronic invoices on tax collection and tax reform. The analysis of the influence of electronic invoices on tax collection demonstrated that electronic invoice helps to strengthen the taxation in the field of e-commerce; saving costs and boosting environmental protection; improves the efficiency of tax collection and management, and speeds up informatization of government management. Although the promotion and application of electronic invoice in China has achieved some success, there are still some problems, such as the lack of in-depth understanding of electronic invoice, there are problems of reimbursement in the process of printing of electronic invoice, there is a gap between the application of electronic invoice and the current management model of electronic invoice which is a copy of the traditional model of paper invoice. These questions are worth a further discussion and analysisHighlights1. The promotion of electronic invoice is an important measure to implement "Internet plus Taxation"2. Electronic invoice will lay a solid foundation for the China's digital economy tax reform3. In short term, the development of electronic invoice results in a double-track system which shows that China's electronic invoice and paper invoices coexist4. In the long run, the development of electronic invoice forced China's tax reform and leads to the reconstruction of the current paper invoice system of ChinaFor citation Zhang Bin, Wang Shuhua. The Influence of Electronic Invoice on Tax Collection and Tax Reform in China. Journal of Tax Reform, 2017, vol. 3, no. 3, pp. 158–169. DOI: http://dx.doi.org/10.15826/jtr.2017.3.3.037Article info Received October 20, 2017; accepted November 22, 2017 ; Внедрение и популяризация электронных счетов-фактур тесно связана с развитием глобальной электронной коммерции и наступлением эры цифровой экономики. В статье проанализирован опыт использования электронных счетов-фактур в Европейском Союзе, Китайской провинции Тайвань и Китае. Исследования применения электронных счетов-фактур в Китае имеют определенные отличия от других стран, в них систематизируется существующий опыт, предлагаются различные решения и меры для внедрения и управления электронными счетами-фактурами. Однако большинство исследований не затрагивают взаимосвязь теоретических и практических аспектов применения электронных счетов-фактур и их влияние на сбор налогов и налоговые реформы. Проведенный в статье анализ влияния электронных счетов-фактур на сбор налогов показал, что они способствуют улучшению налогообложения в сфере электронной коммерции, снижают издержки и помогают сохранить окружающую среду, повышают эффективность сбора налогов и налогового администрирования, а также ускоряют процесс информатизации государственного управления. Развитие электронных счетов-фактур в Китае поможет решить проблемы в сборе налогов и управления налогообложением в информационной среде, также будет способствовать: снижению издержек налогового администрирования, усилению налогообложения электронной коммерции, развитию налоговых реформ в Китае в соответствие с требованиями эпохи цифровой экономики. Несмотря на то, что внедрение электронных счетов-фактур в Китае достигло определенных успехов, в этой сфере остаются нерешенные проблемы. К этим проблемам относятся: отсутствие глубокого понимания сущности электронных счетов-фактур; проблема возникновения дополнительных издержек при необходимости печати электронных счетов-фактур покупателями; разрыв между применением электронных счетов-фактур и существующей моделью управления налоговой информацией, которая копирует модель управления бумажными счетами-фактурами. Данные вопросы требуют дальнейшего изучения и обсужденияОсновные положения1. Применение электронных счетов-фактур является важным этапом внедрения «Налогообложения Интернет+»2. Электронные счета-фактуры послужат основой реформирования налоговой системы Китая в условиях цифровой экономики3. В краткосрочной перспективе неизбежно длительное сосуществование электронных и бумажных счетов-фактур4. В долгосрочной перспективе развитие системы электронных счетов-фактур ускорит налоговые реформы в Китае и изменит существующую систему бумажных счетов-фактурДля цитирования Чжан Бин. Влияние электронных счетов-фактур на налоговое администрирование и налоговые реформы в Китае / Чжан Бин, Ван Шухуа // Journal of Tax Reform. — 2017. — Т. 3, № 3. — С. 158–169. — DOI: http://dx.doi.org/10.15826/jtr.2017.3.3.037Информация о статье Дата поступления 20 октября 2017 г.; дата принятия к печати 22 ноября 2017 г.

After reviewing 397 Asia-Pacific Region business cases studies, published by Harvard Business School Publishing (HBSP) from 2005 to 2013, and by comparing the 166 China cases and the 231 non-China cases, this paper proposes a theoretical framework, namely, the peculiarity of doing business in China. Despite their great contribution in fulfilling the urgent need for China case studies in business education, and revealing the pivotal role of business and government relationship as the vital challenge of doing business in China, however, the mechanism of how this relationship has been leveraged as a peculiar and decisive competitive advantage for indigenous business (inferior resources) to outperform those FDIs (superior resources) in China, has remained as an unanswered, or not even been acknowledged question. The combination of the three identified cognitive weaknesses has been the prevailed barrier, hindering Western scholars to acknowledge the peculiarity of doing business in China and to understand China politically-dominated and culturally-oriented business environment, and consequently, leading to the stereotyped application of Western framework of management in perceiving, observing and interpreting pseudo-socialist business environment and behaviors in China, in which, business is by nature NOT market-oriented like in those Western countries. The fact being ignored is that, the combination of government and Guanxi Network constitutes the backbone of business environment, in which, what you can do depends on who you know, is the core determinant of organizational and individual behaviors, supporting and protecting the peculiarly structured chain-of-beneficiaries in China. Lastly, given the lag between business education and practice, the proposed framework may timely serve to enrich the paradigm of international business management.

Ironman Spirit, which came into being in the process of the foundation and construction of Daqing Oil Field, created many shocking miracles, gained great honor for our country and Daqing Oil Field. It is the general summary of the venerable thought and good virtue of Wang Jinxi, and also the spiritual outlook of oil workers in our country. Therefore, Ironman Spirit is not only the shadow of a time, but also the spiritual outlook of a nation and a country, which praises the Chinese spirit of endless struggle. This paper discusses function of Ironman Spirit in construction of Daqing Oil Field; Ironman Spirit keeps pace with the times; Ironman spirit develops with the times; lasting vitality of Ironman spirit etc. It points out Daqing is trying to transmit the power of Ironman Spirit and make it have a marvelous influence. Ironman Spirit is a power that can produce mass economical value, which comes from the inflexible pursuit for the national career of oil. Ironman Spirit has already become a brand of Daqing and a glorious flag which can achieve its immortal value. Ironman Spirit is the precious spiritual wealth, political capital and cultural resource of the communists and the people. Daqing and Ironman Spirit have a great influence on the construction of socialistic core value system in the new historical period and improve the socialistic economical construction which has leading effect on the new challenges in the new battle for science in the new historical condition.The reason why Ironman Spirit has been able to have such a lasting and strong vitality, charisma and influence, is that it has a rich cultural heritage and cultural roots.

We examined the roles of negative coping, positive coping, and self-esteem as mediators of the relationship between maladaptive perfectionism and depression with a sample of 412 Chinese undergraduates. Participants completed measures of perfectionism and it was found that negative coping
and positive coping both partially mediated the association between maladaptive perfectionism and depression. The final model also revealed that positive coping partially mediated the relationship between maladaptive perfectionism and self-esteem. Implications for counseling interventions
and future research are discussed.