New Development of Transfer Pricing Rules for Intangible properties and Its Impacts on China ——Based on BEPS Actions 8-10

无形资产转让定价的问题，日益成为国际税法所关注的重点和难点问题。OECD发布的BEPS项目第8-10项行动计划反映和代表了无形资产转让定价税务处理规则的最新发展趋势，其所包括的内容蕴含的理念将对无形资产领域产生全面和深远的影响。本文将8-10项行动计划中无形资产转让定价的部分与2010年OECD转让定价指南的内容进行对比，将其对无形资产转让定价规则的发展进行分析。其中包括无形资产的定义，以及无形资产转让定价应遵循的原则与方法。然后从国际税法的原则与目标出发，从税收公平、税收效率、税收中性以及反避税效果几个方面对其进行评价，分析其中的进步与不足。最后对我国无形资产转让定价的现状以及现行法规与最新...Transfer pricing issues related to intangible properties have become one of the key and difficult points that the international tax law focuses on. The final report of BEPS Action 8-10 issued by OECD (Organization for Economic Co-operation and Development) proposes many improvements of transfer pricing rules for intangible properties. The contents and notions included in the report will have a far...学位：法律硕士院系专业：法学院_财税法学学号：1362015115095

A Study on the Choice of Measures in Executive Performance Evaluation

建立一套行之有效的国有企业经营者激励约束机制一直是国有资产监管中的难题之一。选择合适的指标来评价国有企业经营者则是这一系列激励约束机制有效发挥的基础。面对形形色色的指标，我们应当如何选择？这是本文要回答的基本问题。本文首先对公司治理中的业绩评价和公司管理中的业绩评价做了区分，并对企业整体业绩作为经理人业绩评价基础的合理性进行了讨论。从指标信息来源的角度，本文将指标分为基于会计信息的指标、基于权益市场价格的指标以及基于非财务信息的指标，并对三类指标在衡量业绩和经理人激励方面的表现和制约指标有效性发挥的因素分别进行了讨论。在总结以前学者研究成果的基础上，本文尝试构建了一个包括目标、质量特征和约束条...Establishing an effective system to motivate and control the executives of stated-owned enterprises is one of the difficult problems in stated-owned assets supervision and administration. Choosing appropriate performance measure to evaluate stated-owned enterprises’ executives is the base to solve the problem. How should we choose among so many kinds of performance measures? This problem is the ma...学位：管理学硕士院系专业：管理学院会计系_会计学学号：20021104

Effects of Marketing Channel Choice on Imitating Innovation Supply Chain Performance in the Presence of Strategic Customers

相对于原始创新，模仿创新由于更高成功率、更好满足顾客需求与更低投资成本已成为后进入者的有效战略。后进入者通过对先进入者产品(即原始产品)进行模仿创新向市场引入性能改进产品。性能改进产品能够更好满足顾客要求，促使顾客利用战略等待跨期选择购买时机与产品类型以实现其期望剩余达到最大，这反过来又提升了模仿创新的价值。本论文研究了后进入者选择两类营销渠道：选择独立渠道，市场格局为由后进入者构成的模仿创新供应链与由先进入者构成的现有供应链间的竞争与合作，即供应链间竞争结构；选择公共渠道，后进入者与先进入者形成供应商间竞争结构。考虑了两类供应合同：导致双边际效应的批发价格合同，以及能够协调序贯供应链的回购合...Compare to original innovation, imitating innovation has been efficient product introduction for entrant firm because of higher success, more customers requirement satisfied and lower investment. Entrant firm introduces quality improvement product through imitating and improving incumbent firm’s product, that is, original product. Quality improvement products induce customers to strategic waiting ...学位：管理学博士院系专业：管理学院管理科学系_管理科学与工程学号：1772008015006

Performance Analysis of WLAN and Ad hoc Network in the Interference Environment and Study of Related Strategy

现代无线通信要求业务多、移动性强、传输速率高、覆盖范围广，下一代移动通信系统将综合WLAN、WPAN及MANET等各种不同类型的无线网络，在全IP的核心网上高速实现声音、多媒体和数据等多种业务。WLAN和自组织网具有广泛的应用前景。但有限的频率带宽会导致系统间或者系统内的相互干扰，降低网络性能。本论文以WLAN和自组织网为对象，对其性能进行分析，并探讨了减轻干扰的策略。首先讨论了ISM频段无线设备的干扰机理,分析了WLAN在外部干扰下的性能。在蓝牙干扰存在的情况下，用物理层基带模型对WLAN的误码率性能进行了仿真；结合时间-频率冲突分析，对干扰环境下影响WLAN性能的各种因素进行了比较，提出了...Modern communication requires high transmit rate, high mobility, wide converge and multiple services. The next generation mobile communication will integrate various types of wireless network technique such as WLAN, WPAN and MANET, and realize different traffic such as voice, multimedia and data on all-IP core network. WLAN and Ad hoc networks are widely applied in different fields,but the limi...学位：工学博士院系专业：海洋与环境学院环境科学研究中心_环境科学学号：B20023400

Sapflow characteristics of Kandelia obovata and their controlling factors in Zhangjiang estuary,China

利用Granier热消散式探针法对福建漳江口国家级红树林自然保护区内红树植物秋茄的树干茎流密度(SFD)进行1年(2010年10月至2011年10月)的连续监测.结果表明:季节和树干径级对秋茄树干茎流密度均有显著影响.在夏季,胸径(DBH)为8~10 cm时秋茄树干最外层2 cm处的SFD达到最大,为38.21 g·m~(-2)·s~(-1),这与其他红树物种以及湿地乔木物种的茎流密度相当.不同径级(小、中、大径级分别为2~4、4~8、8~10 cm)秋茄每日整树蒸腾量(即水分日利用量)也呈现明显的季节变化,从冬季到夏季的波动值分别为0.14~0.19、0.94~1.45、1.96~3.43 kg·d~(-1).通过整合各个径级秋茄树的日蒸腾量推算得到秋茄林的日蒸腾量,再全年累加计算得到秋茄林年总蒸腾量为100.38 mm,不到当地年降水量的6%.主要环境因子对秋茄林蒸腾速率(E_s)均有极显著影响(P<0.001),其中,光合有效辐射(PAR)和饱和水汽压差(VPD)是E_s最主要的驱动因子,解释了E_s60%~92%的季节变异,且夏季秋茄E_s对PAR和VPD的依赖性大于冬季.秋茄E_s与环境因子之间存在明显的时滞现象,需要在解释秋茄林E_s季节变异时加以考虑.In this study,the Grainer's thermal dissipation probe method was applied to monitor sap flux density( SFD) of a mangrove species Kandelia obovata over a period of one year( 2010-10—2011-10) in Zhangjiangkou Mangrove National Nature Reserve,Fujian,China. The results showed that both season and diameter class exerted significant effects on the SFD of K. obovata trees. In summer,when the diameter at breast height( DBH) reached 8-10 cm,the highest SFD was found at a depth of 2 cm with a value of 38.21 g·m~(-2)·s-1,which was comparable with those for other mangrove tree species and forested wetland tree species. The mean whole tree transpiration( i. e.daily water use) of all stem size classes demonstrated large changes from winter to summer,increased from 0.14 to 0.19 kg·d~(-1)in small trees( S,DBH = 2-4 cm),from 0.94 to 1.45 kg·d~(-1)in medium trees( M,DBH = 4-8 cm) and from 1.96 to 3.43 kg·d~(-1)in large ones( L,DBH = 8-10 cm). The daily transpiration of K. obovata stand was calculated by summing all size classes,which was then summed up for entire year to estimate annual transpiration of entire K. obovata forest,which was about 100. 38 mm,less than 6% of local annual precipitation. Key environmental factors all had significant effects( all P<0.001) on the stand transpiration rate( E_s) of K. obovata forest,and photosynthetically active radiation( PAR) and vapor pressure deficit( VPD) were themain driving factors,which explained 60%-92% seasonal variation of E_s. The PAR and VPD had larger effects on the E_sin summer than that in winter. In addition,we observed an obvious time lag phenomenon in the relationship between E_sand PAR or VPD,which should be taken into account when explaining seasonal variation of E_sin K. obovata forest.国家自然科学基金项目(30930017);; 国家海洋局海洋公益性行业科研专项(201305021)资助~

An Empirical Analysis of the Influence of Extent on Stock Liquidity of listed Companies in China ——Information Disclosure of Shen Zhen Stock Exchange Evaluation

随着市场化不断深入，特别是国有股股权分置改革以后，越来越多公司的股票在资本市场上流通，有越来越多的投资者会进入资本市场，而信息披露是上市公司和投资者沟通的主要渠道之一。上市公司通过信息披露吸引投资者购买公司股票，而投资者通过上市公司披露信息来决定自己投资行为。本文以参加深圳证券交易所信息披露考评的上市公司为研究对象，检验了上市公司整体的信息披露质量是否会对上市公司股票的流动性产生影响。本文采用深圳证券交易所对上市公司信息披露的考核度量上市公司信息披露质量，采用换手率度量上市公司股票的流动性。实证结果显示：提高上市公司整体信息披露质量能够提高上市公司股票的流动性。本文的研究还发现公司规模同公司股...After the reform of split share structure, more and more stocks will circulate in the capital market, and more and more investors will access to captial market. Information disclosure of listed companies is the main way that is connect listed companies and investors. In this paper, we examine the association between the level of listed companies’ information disclosure and the liquidity of listed ...学位：管理学硕士院系专业：管理学院企业管理系_企业管理(含财务管理、市场营销、人力资源管理)学号：1762006115135

Words and Expressions in Da Zang Jing

本文解释了五个汉译佛经《大藏经》中的词语:消息、宁可、巨细、障石疑、缭戾,并一一加以溯源。From an etymological point of view, this article at tempts to offer an interpretation of the following five words and expressions i n the Chinese Buddhist scripture Da Zang Jing: xiaoxi, ningke, juxi, zhangai, li aoli

Titbits of words and expressions in classical novels In the Ming and Qing Dynasties

本文运用语义学理论及训诂学方法,考释了五个明清小说中“字面普通而义别”的词语:拨夜;The paper proofreads and explains five words in classical novels in the Ming and Qing Dynasties, such as boye(拨夜),cuonuo(搓挪),jiatuoshou(假脱手), buyuan(不愿),lu(屡)

The Explaining of Three Words in Buddhist Scripture

文章对汉译佛经《大藏经》中的三个词语“局”、“酷”、“练”进行解释并加以溯源。This paper explains three words in Chinese buddhism scripture Da Zang Jing(大藏经): Ju(局), Ku(酷), Lian(练) , It also triesto finds out their etymology