英语商务合同中多介词和多介词词组句的语用趋向及汉译

英语商务合同语体严肃、简洁和缜密,大量使用介词和介词词组。英语商务合同的翻译必须针对其特点,在把握不同介词和介词词组特征的基础上,根据句内语境对多介词和多介词词组句进行拆解,厘清各介词词组的功能,完成语际转换后再进行汉语语内重组,以达到英语商务合同汉译的有效性目的。     

‘Implicit’ remittances in family relationships: The case of Bangladeshis in Italy and beyond

In this article – based on 100 in-depth interviews with divided and reunited Bangladeshi families in Italy, Bangladesh, and London – we discuss how remittances are influenced by gender relations within the family, what social meanings they assume, what family memberships they reinforce, how the intertwining between migration and family cycle affects them. By adopting an intersectional approach, we show how economic transfers are normally sent to the family of the first-migrant man, although they may assist the emigration of the wife's male relatives: a phenomenon that we call ‘implicit remittances’. A second set of results concerns changes over time in remittances and two events of the family cycle are decisive: the family reunification in Italy and the demise of parents in the country of origin. In both cases, remittances are reduced, cease, or are limited to gifts in particular circumstances.     

人寿保险合同解除权行使中的利益平衡

寿险保单积累的现金价值决定了此类保单的财产属性,成为投保人解除保险合同的根本动因。保险金权利人的保险合同效力维持利益根源于投保人交纳的保费,经过不断的积累和转化,最终以保险金的形式表现出来。当保险合同订立者与合同利益享有者相分离时,寿险合同解除权的行使与合同效力维持利益的冲突得以显现。此时,应对投保人的法定解除权设置必要的限制：区分寿险合同的类型和解除权行使的期间,确定解除权行使的具体方式,明确特殊情形下的解除权主体,在投保人的意思自治和保险金权利人的合法利益之间寻求合理的平衡点,实现人寿保险互助共济的社会目的。     

职场排斥对员工亲组织性非伦理行为的影响机制研究

员工在工作场所从事非伦理行为具有多方面的原因,可能是有利于自己,也可能是为了报复或伤害组织和同事。根据这一逻辑,已有研究就职场排斥诱发的员工非伦理行为都是建立在利己动机的假设基础之上,而对于员工的利组织动机的非伦理行为研究不足。实际上,面对职场排斥,员工很可能采取积极的补救措施对人际关系进行主动修复,其中从事亲组织性质的非伦理行为就是一个重要的修复行为。基于道德自我调节理论和社会认同理论的视角,以道德推脱为中介变量,以组织认同为调节变量,检验职场排斥对员工亲组织性非伦理行为的内在影响机理。采用SPSS 18.0和AMOS 18.0进行多元线性回归和验证性因子分析,通过上下级配对调查的方式,收集来自武汉和上海5家企业的调研数据,并进行实证分析。研究结果表明,(1)职场排斥对员工的亲组织性非伦理行为具有显著的正向影响;(2)道德推脱在职场排斥与亲组织性非伦理行为的关系中发挥完全中介作用;(3)组织认同在职场排斥与道德推脱的关系中发挥正向调节作用;(4)组织认同在职场排斥与亲组织性非伦理行为的关系中发挥正向调节效应。通过实证研究证实了理论界较为忽视的亲组织性非伦理行为,检验了员工亲组织性非伦理行为的发生机制和高度的组织认同的调节效应,证明员工在遭遇职场排斥时通过亲组织性非伦理行为来应对是一个重要的理性选择,组织认同度较高的员工在面对职场排斥时更容易发生道德推脱问题和亲组织性非伦理行为,验证了组织认同的"阴暗面"。研究结论为组织对员工非伦理行为的权变管理提供了有益的启示,提醒管理者警惕职场排斥的原因及其负面影响,并建立科学的组织制度,鼓励高组织认同的员工采取符合伦理规范的行为回报组织。     

Supply chain coordination using revenue-dependent revenue sharing contracts

A typical single period revenue sharing contract specifies a priori a fixed fraction for the supply chain revenue to be shared among the supply chain players. Over the years, supply chains, especially in the movie industry, have adopted multi-period revenue sharing contracts that specify one fraction for each contract period. These revenue sharing contracts are of revenue-independent type such that the revenue sharing fractions are independent of the quantum of revenue generated. Motivated by the recent events in Bollywood – one of the popular arms of the Indian movie industry – in this paper we develop and analyze a game theoretic model for revenue-dependent revenue sharing contracts wherein the actual proportion in which the supply chain revenue is shared among the players depends on the quantum of revenue generated. Our aim is to understand why revenue-dependent revenue sharing contracts are (or not) preferred over revenue-independent contracts. We also examine if supply chains can be coordinated over multiple periods using both types of revenue sharing contracts. We build a two-period model characterizing supply chains in the movie industry and highlight the implications of the multi-period contractual setting for the supply chain coordinating revenue sharing contracts. We show that supply chains can be perfectly coordinated using both types of revenue sharing contracts; however, there exist situations in which revenue-dependent contracts outperform revenue-independent contracts. Using revenue-dependent revenue sharing contracts supply chains can be coordinated while providing positive surplus to the supply chain players that is otherwise not possible under certain situations in revenue-independent contracts. We also demonstrate how revenue-dependent contracts enhance supply chain coordination and highlight their significance when the drop in the revenue potential from one period to another is moderate.     

The Effect of Implicit and Explicit Rules on Customer Greeting and Productivity in a Retail Organization

The purpose of this study was to determine the effects of presenting organizational information through implicit and explicit rules on sales-related target behaviors in a retail setting. Results indicated that when organizational information was presented in a specific form, productivity was increased and maintained longer than when presented in other forms. The data provided by secret shoppers generally resembled the findings of the data collected in the experiment.     

Manufacturer–Retailer Negotiations in the Presence of an Oligopolistic Input Market

When a manufacturer relies solely on its own inputs in making products, the focus of negotiations between the manufacturer and retailer is exclusively on profits in the output (retail) market. In such cases, absent retail competition concerns, standard two‐part tariff negotiations set the per‐unit wholesale price equal to marginal cost, and require fixed transfers from the retailer to the manufacturer. In this article, we recognize that manufacturers often rely on imperfectly competitive markets for at least some inputs. Incorporating this seemingly natural feature has profound implications for manufacturer–retailer negotiations since it shifts their focus from being exclusively on output markets to one that balances strategic concerns in both input and output realms. The article's main result is that the added need to discipline input prices can lead the manufacturer and retailer to write contingent contracts that are cost‐plus and prescribe lump‐sum slotting allowances (i.e., fixed transfer from the manufacturer to the retailer).     

Designing Service Level Contracts for Supply Chain Coordination

Supply contracts are used to coordinate the activities of the supply chain partners. In many industries, service level‐based supply contracts are commonly used. Under such a contract, a company agrees to achieve a certain service level and to pay a financial penalty if it misses it. The service level used in our study refers to the fraction of a manufacturer's demand filled by the supplier. We analyze two types of service level‐based supply contracts that are designed by a manufacturer and offered to a supplier. The first type of contract is a flat penalty contract, under which the supplier pays a fixed penalty to the manufacturer in each period in which the contract service level is not achieved. The second type of contract is a unit penalty contract, under which a penalty is due for each unit delivered fewer than specified by the parameters of the contract. We show how the supplier responds to the contracts and how the contract parameters can be chosen, such that the supply chain is coordinated. We also derive structural results about optimal values of the contract parameters, provide numerical results, and connect our service level measures to traditional service level measures. The results of our analyses can be used by decision makers to design optimal service level contracts and to provide them with a solid foundation for contract negotiations.     

我国基本养老金隐性债务变化趋势分析——基于改进精算测算模型的实证研究

隐性债务问题是养老保险制度改革过程中需要面对的重要问题。本文在前人精算测算模型基础上,指出其在数据选取、参数设定、最新制度应用等方面的不足,从三个方面扩展了精算测算研究:结合最新法规对测算模型进行完善,考虑了未来工资增长率与历史工资增长率的区别,修改了养老金调整系数;在测算模型中考虑了过渡性养老金与基础性养老金领取特点的区别;利用最新、最合理的数据进行实证分析。通过研究本文发现,保持合理的工资增长率水平与利率水平可以保证隐性负债规模实际可控,确保隐性负债占财政收入和GDP比例在安全线以内。为此,本文建议:维持温和的工资增长,保证隐性债务不过高的同时兼顾社会福利的提高;尽量提高社会养老金运作的投资收益率,但同时应当权衡提高收益率的成本与其降低的隐性债务之间的利弊。     

“阴阳合同”与我国二手房税收收入流失的治理——以北京市为例

在当前二手房交易市场中,交易双方协商一致或在房地产中介的建议下通过签订"阴阳合同"的方式以达到偷逃依法应该缴纳税收的目的的行为,造成了国家在二手房交易市场中严重的税收流失,通过建立二手房交易计税价格核定机制的体系、完善政策,加快税收征管一体化,才能遏制二手房税的流失。