Measuring College Students' Motives for Playing Drinking Games.

Students may choose to play drinking games not only for reasons related to alcohol consumption but also because of incentives related to other aspects of play (competition, fun, interpersonal dominance, etc.). College students (120 men and 167 women) completed measures of motives for playing (based on T. J. Johnson, S. Hamilton, & V. L. Sheets, 1999) and consequences of playing drinking games. Exploratory principal-components analysis identified 8 reasons for playing. Men and women differed in their endorsement of the factors. Motives for play directly predicted consequences of play independently of alcohol consumption. Specific motives predicted specific types of consequences. In multiple regression analyses, Conformity motives were negatively related to consequences and may represent a form of protective motive. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

正确理解和使用反倾销法律手段

从世界贸易组织关于反倾销的有关定义入手,结合我国现行国际贸易事务中化工行业对外反倾销调查和裁定案例,剖析了部分反倾销措施对化工产业总体发展的消极影响,提出了“综合论证”的操作方法,以降低因少数化工产品反倾销调查和裁定给国内其他产业的发展和最终消费者带来的损失。     

Green Tax Reforms and Computational Economics A Do-it-yourself Approach

The double or even triple dividend hypothesis of green tax reforms has beena major issue of dispute in both the scientific community and the politicalarena during the last decade. Theoretical analysis has provided a number ofimportant qualitative insights to the debate but lacks of actual policyrelevance due to very restrictive assumptions. Applied research that takes thestep from stylized analytical to complex numerical models usually comes as ablackbox to non-expert modelers. This paper aims at bridging the gap betweenstylized theoretical work and numerical analysis. We develop a flexible,interactive simulation model which is accessible underhttp://brw.zew.de. Users can specify their own green tax reforms andevaluate the induced economic and environmental effects. Based on illustrativesimulations, we demonstrate the usefulness of our do-it-yourself approach fora better understanding of the double (triple) dividend hypothesis.     

Sales and Use Taxation in E-Commerce: Where We Are and What Needs to be Done

As sales through the Internet have increased, states have sought to force remote sellers to collect and remit sales/use taxes. In response to the U.S. Supreme Court's Constitutional obstacles, the Streamlined Sales Tax Project (SSTP) was organized in 2000. SSTP is a voluntary effort by a number of states to address the Constitutional problems and reduce the burden of sales tax administration for all sellers in all types of commerce. This article examines the current state of the law and the major problems surrounding the SSTP.     

增值税发票抵扣联移动认证系统的研究

无线通信技术和无线通信终端设备的发展为增值税发票抵扣联移动认证系统的研发提供了技术支持。文章从企业的实际需求为设计出发点,选择Visual Studio2005之C#作为本系统开发环境,综合利用微软移动通信技术(Microsoft Windows Mobile)和汉字设别技术,研发了增值税发票抵扣联移动认证系统。该系统通过"取得增值税专用发票→文字识别→无线认证→认证结果接收"等流程实现了增值税发票抵扣联的移动认证。     

基于回收质量不确定与政府双参与的再制造闭环供应链定价策略研究

基于回收质量不确定的现实考虑,运用Stackelberg博弈论方法研究政府补贴和碳税双参与的再制造闭环供应链的定价问题,采用数值仿真的方法量化分析补贴额度和碳税率对再制造闭环供应链定价策略、供应链各成员利润、供应链碳排放量的影响,以及回收质量对再制造闭环供应链的影响。研究发现：政府补贴和碳税的双参与改善了由政府征收碳税而引起的市场不活跃现象,促进了闭环供应链的回收再制造,比单纯补贴或碳税更有效地引导了再制造闭环供应链;无论哪种手段参与,提高废旧产品的回收质量都有助于提高废旧产品的回收量、制造商的利润、第三方回收商的利润以及供应链的总利润,也有助于降低供应链的碳排放。     

税收电子数据分析在煤炭企业税源管理工作中的研究与实践

随着信息技术的不断发展,利用先进技术成果挖掘和提炼税收电子数据信息,深化数据分析,为税源管理特别是重点税源管理工作服务,已经成为了现代税收发展的潮流。它是信息管税、风险控制的重要组成部分,也是各级税务机关、专家和学者在税源管理方面面临的重要课题之一。以朔州市国家税务局煤炭企业税收管理信息系统建设为背景,研究税收数据分析在税源管理工作中作用和意义。     

森林生态税收体系研究现状

由于森林生态系统具有正的外部性,对其生态效益进行补偿就成为必须要考虑的问题。森林生态税作为一种为森林生态效益补偿筹集资金的手段,在发达国家已经有着不错的实施效果,而在我国基本上还处于空白。本文回顾了国内外对于森林生态税收体系的研究进展,比较了国内外在这一领域研究的异同,提出了在我国进行森林生态税研究的一些建议和看法。     

企业债务期限结构影响因素的探究

研究债务期限结构有助于深入探讨公司治理与公司价值之间的关系.本文正是基于这一考虑,从代理成本理论、税收理论、信号传递理论、期限匹配理论四个方面入手,运用2007~2008年A股上市公司的数据,讨论了影响中国债务期限结构的因素.发现与西方研究不同的是,由于中国的特殊国情,国有股持股比例对债务期限结构的影响较大,而边际税率却基本无影响.进而提出我国需更好地协调政企关系,放宽税收优惠政策,以扶持非国有上市公司的建议.     

我国个人所得税功能定位问题的思考

2009年我国税改的主基调是结构性减税,对于个人所得税改革的研究成为各界普遍关注的焦点之一。文章旨在探讨个税改革的一个前提性问题,即:我国个税的功能定位问题。文章借鉴西方经验,结合我国实际认为,现阶段个税成为我国税收体系主体税种的条件尚不具备,因此,目前我国个税应以调节收入分配功能优先。