跨国资产证券化之国际税法问题初探

资产证券化作为一种新兴的融资方式,需要与之相配套的会计、税收等相关法律制度的良好设计。其中,税收在资产证券化中的作用举足轻重。而跨国资产证券化中的税收问题更是极具特色。从跨国资产证券化的运作方式着手,对其涉及的双重征税问题进行了深入探讨,主要包括:SPV 设立地的选择,PE 的问题及所得的双重来源地问题等。     

The Accumulation of National Belonging in Transnational Fields: Ways of Being at Home in Vietnam

The notion of transnational citizenship emphasizes the mobility and flexibility of transmigrants with respect to the affective claims and disciplinary operations of the nation-state. Such representations tend to make redundant the analysis of the deep commitments of time, acculturation, and identification that have traditionally been considered the sine qua non of national belonging. I shall aim to put these modalities of citizenship into a more dialectical relation by arguing that in order to reap the full benefits of their mobility, that is, to be able to secure the highest rates of conversion for their transnational cultural capital, transmigrants must legitimate their claims to national membership by accumulating practical national belonging. These issues will be explored through an ethnographic analysis of the strategies by which overseas Vietnamese attempt to assert and accumulate legitimacy as subjects of national belonging in Vietnam.     

Negotiating race and place in the Garifuna Diaspora: Identity formation and transnational grassroots politics in New York City and Honduras

This paper is an exploration of the relations between the politics of identity and the socio‐economic and political processes of the current era of globalization. Using ethnographic material from the transnational grassroots organizations of the Garinagu—an Afro‐Indigenous population living in transnational communities between Central America and the US—I show the multiple ways that they articulate their identity between and among the tropes of “autocthony,” “blackness,” “Hispanic,” “diaspora,” and “nation.” This construction and negotiation of identity is intimately connected to the negotiation of rights vis‐à‐vis nation‐states and international political bodies, where ideologies of race, ethnicity, nation, and citizenship carry with them different implications for rights and belonging. I argue that the complexities of this case point to the uneven processes of globalization, within which the power to define the ideological terrain of economic and political struggles is still profoundly unequal.     

State Promotion of Community Advocacy Organizations:

State bureaucracies create community advocacy organizations in an attempt to increase constituency support and promote local citizen efforts to organize and advocate for service needs. Relationships between a state bureaucracy and community advocacy organization can be expected to follow a variety of patterns. Using a sample of four case studies in which state human service bureaucracies promoted community advocacy organizations in Georgia, this exploratory, qualitative study demonstrates that loosely bounded bureaucracies are consistent with the promotion of autonomous community advocacy organizations and tightly bounded bureaucracies are consistent with the generation of dependent and closely coordinated community advocacy organizations. The converse situations of tightly bounded bureaucracies attempting to generate autonomous community advocacy organizations or loose bureaus trying to organize dependent community advocacy organizations will produce confusion and conflict.     

Teaching Family Policy

Abstract

Preparing students to engage in family policy education and advocacy is a challenge and opportunity for departments that teach family studies and family policy courses. Students not only need to know theoretical implications of family policy and how research enhances the theory, but also understand the policy process and how research-based information about family can inform policymaking. These students also need to acquire advocacy skills in order to work effectively in different policy arenas. This article illustrates how university family policy educators can structure curricula to provide students with both knowledge and skills vital to effective participation in family policy formation, analysis and critique.     

Self‐Reported Likelihood of Whistleblowing by Social Work Students

This article presents a first study on the professional–ethical dilemma of whistleblowing in social work, and suggests some lines for further research on this topic as well as ways for integrating it in the social work curriculum. The study examines the self‐reported readiness of social work students to blow the whistle, whether internally or externally. Internal disclosure entails reporting the wrongdoing to an authority within the organization. External disclosure entails reporting the offense to an outside agency, such as the police, professional organization, or press. The findings indicate that the students view the acts that are detrimental or cause injustice to the client in a very serious light. In dilemma situations such as these, the students reported a willingness to act. The students also report considerably greater likelihood of whistleblowing internally than externally.     

Testing Cross-National Conflict Shifting theory: An analysis of Chiquita Brands’ transnational crisis in Colombia

This study uses the Cross-National Conflict Shifting theory to analyze Chiquita Brands’ transnational crisis originated in Colombia with consequences in the United States. The research includes a content analysis and a case study conducted by U.S. and Colombian scholars. This research contributes to the global public relations’ body of knowledge by supporting 9 out of the 10 CNCS theoretical propositions, and further supporting the theory with 3 research questions and 8 hypotheses (2 partially supported, 6 supported).     

“Are they allowed to do that?” Content and typology of corporate socio-political positioning on TWITTER. A study of DAX-30 companies in Germany

In the USA, corporate attitude communication has been identified as an irreversible trend. Outside the USA, it is a comparatively new phenomenon. We have conducted a content-analytical study on the publicly communicated socio-political positioning of DAX-30 corporations and their CEOs in Germany. Based on the Corporate Social Advocacy (CSA) approach, our results reveal a typology of different strategies. It shows that the companies under investigation differ significantly in terms of the degree of controversy and positioning frequency. The study provides evidence that corporate characteristics (e.g. size), timing and thematic factors, as well as the communicative behavior of other companies/organizations determine positioning strategies. We identified two different strategic motives for socio-political positioning: The aim to (1) further improving trust, image, and reputation while avoiding risk as far as possible or (2) to secure room for maneuver within the framework of specific, very concrete (socio-political) challenges and in doing so accepting certain risks in the process.     

Global operations strategy: Coordinating manufacturing networks

This paper presents a concept that describes how companies can manage their international operations so as to facilitate the coordination of their manufacturing networks. The research presented originates from a model that was developed at the Swedish telecommunications company Ericsson in the mid-1990s, but has since then been further elaborated. More specifically, the purpose of this paper is to show how Ericsson Radio Systems incorporated the recent research on manufacturing networks found in literature in their global operations strategy, and to present the conceptual model that was the result of these efforts. The conceptual model described in this paper focuses on the blending of cost competitiveness, flexibility, and innovativeness; a combination termed the “transnational solution” in the literature. In addition to a literature review on manufacturing networks and global operations and the proposed conceptual model, the paper also contains a case illustration showing how Ericsson has implemented a version of the conceptual model so that their global operations strategy realizes the transnational solution.     

世界500强在华设立研发中心的特征及其成因分析

世界500强在华设立研发中心的数量在迅速增加,这与申请中国专利一样都是跨国公司在华竞争战略的一部分,主要取决于跨国公司全球经营战略和中国的区位变量。500强在华跨国研发中心多来自发达国家,在华的区位和行业结构分别与其FDI的区位和行业结构高度相关。在华跨国研发中心以独资方式为主,在跨国公司全球研发体系中的地位不断上升。政府应据此运用政策引导跨国研发资源合理配置,推动国家创新体系的建立和完善。