检索结果-南通市图书馆

The BEPS 2.0 Era Dawns:Five Long-term Implications for Belt and Road Jurisdictions

在线全文

学校读者我要写书评

暂无评论

Belt and Road Initiative Tax Journal 2022年第1期3卷 57-67页

作者： David Linke Lewis Lu Grant Wardell-Johnson Conrad Turley kpmg International kpmg Asia Pacific&china kpmg UK kpmg china

The OECD/G20 Inclusive Framework(IF)on Base Erosion and Profit Shifting(BEPS)has substantially finalized the model rules and much of the guidance for the so-called“Pillar 2”global minimum tax,while work continues on the so-called“Pillar 1”new taxing rights for market *** many BRI jurisdictions are among the 141 IF members,there is value in starting to consider the long-term implications of the new global tax system,and the extent to which the Belt and Road Initiative Tax Administration Cooperation Mechanism(BRITACOM),through the four core work areas of the Nur-Sultan Action Plan(2022-2024),can contribute to ensuring that BRI jurisdictions manage the transition for maximum benefit.

关键词： BEPS Pillar 1 Pillar 2 BRITACOM Subsidies Tax incentives Tax transparency

BRITACOM and the Digitalization of Tax Administration

在线全文

学校读者我要写书评

暂无评论

Belt and Road Initiative Tax Journal 2020年第2期1卷 77-89页

作者： David Linke Lewis Lu Chris Morgan Conrad Turley Tax and Legal kpmg International Tax and Legal kpmg Asia Pacific and kpmg china Global Tax Policy kpmg china Tax Centre kpmg china

This article looks at how enhanced digitalization of tax administration can raise both taxpayer service and enforcement effectiveness and address potential bottlenecks and barriers to BRI trade and *** article also draws on the extensive experiences from BRI jurisdictions and elsewhere in the world,points to potential learning points for BRI tax administrations.

关键词： Digitalization BRI BRITACOM Compliance by design Digital taxpayer interface Real-time information

china's Import–exchange Rate Linkage:Evidence from the china-bound Exports of Japan and Korea

在线全文

学校读者我要写书评

暂无评论

china & World Economy 2014年第1期22卷 45-66页

作者： Chan-Guk Huh Guangyao Zhu Department of International Trade College of Economics and ManagementChungnam National University Department of Audit KPMG and KPMG Huazhen (Special General Partnership)

This paper examines how the china-bound exports of Japan and Korea are related to exchange rates, motivated by the fact that processing trade makes up a large proportion of china＇s trade, and that Japan and Korea are the leading source countries for processing imports. Because processing imports are inputs for exports, the link between such imports and china＇s exchange rates are ambiguous. We estimate export functions that include china＇s RMB real effective exchauge rates （REER） along with bilateral real exchange rates （B RER） using Johausen ＇s cointegration method aud find that the RMB REER significantly affects Japanese and Korean exports to china, even more so than BRER in most cases examined. These two exchange rates appear in the export equations with opposite signs. Subsequently, we use the estimated model to illustrate the importance of accounting for a concurrent change in B RER when analyzing the effects of a hypothetical RMB revaluation on china＇s trade balances despite the apparently weak imports-B RER linkage.

关键词： exchange rate elasticity Japan Korea real effective exchange rates trade

Tracking project ergonomics and safety performance in the South African mining industry 17th

在线全文

学校读者我要写书评

暂无评论

Tracking project ergonomics and safety performance in the So...

Forecasting Chinese Corporate Bond Defaults: Comparative Study of Market- vs. Accounting-Based Models

第十七届国际工效学大会暨中国人类工效学会成立20周年庆祝大会

作者： Jonathan P James kpmg Project Advisory Services

The South African mining industry has a long history of effective tracking and mitigation of safety and ergonomics-related risks.A substantial amount of work has been completed assessing the role of the human operator in South African *** contrast,the tracking of project performance in the areas of ergonomics and safety risk mitigation has been less than satisfactory,with the logging of lessons and initiatives being largely *** consequence of this anomaly has been that mining projects are frequently ineffectively and inaccurately reporting on both ergonomics and safety related hazards and associated risks in the expansion project *** projects were recently reviewed over a six month period and key performance indicators(KPI’s) for safety management,including project requirements for ergonomics related hazard identification risk assessment(HIRA) were *** demonstrated that current project site controls are inadequate and ineffective in ensuring compliance with site requirements for use of personal protective equipment(PPE),safe work at heights,safe operation of hand tools and elimination of unacceptable body postures on project *** sites appear to be less effective in managing the "day-to-day" safety requirements stipulated by the South African mining *** addition,this paper will cover some of the new strategies and innovations currently in use on mining expansion projects in the South African mining industry,including initiatives related to behavioural based safety(BBS).Many of the key safety and ergonomics-related risks identified during selected expansion project reviews have demonstrated that ergonomics and safety is still largely overlooked and not given the same priority when compared to other project metrics,such as cost and *** assessment of the efficacy of the new strategies will be included in the summary findings of this paper with a view to improving the tracking of safety performance f

关键词： tracking Ergonomics Mining and extractive industries Safety performance

来源： cnki会议评论

在线全文

cnki会议

学校读者我要写书评

暂无评论

Frontiers of Economics in china-Selected Publications from Chinese Universities 2019年第4期14卷 536-582页

作者： Michael Peng Dongkai Jiang Yingjie Wang Boston Consulting Group 10 Hudson YardsNew York CityNY 10001USA Witzcredit Risk Analysis 362 Milford CourtNew TownPA 18940USA kpmg 5001 Shennan E RdDiwang TowerLuohu DistrictShenzhen 518001China

This paper provides the first empirical study on bond defaults in the Chinese *** overcomes the deficiencies of existing methods,which suffer from lack of actual default data for back *** newly available bond default data,we analyze the roles of market variables against accounting variables under various *** we find that Merton's market-based structural model and KMV's Distance to Default exhibit languid discriminating power compared with hazard models that have carefully constructed predictors,other market variables carry significant information about bond defaults and could help improve on models with only the accounting *** implies that the collective intelligence of the market could somehow mitigate the distortion caused by misreported accounting ***,model performance can be significantly improved by adding predicting variables that link an individual financial measure to the broader market performance,such as the relative margin—a business environment proxy introduced in this *** not only shed light on the default behavior of the Chinese bond market,but also provide a promising approach to improve the variable selection process.

关键词： bond default Chinese bond default bankruptcy forecast hazard model Merton model accounting variables Z-score LASSO regression

上市公司高管股权激励与企业业绩的实证关系研究

维普期刊数据库评论

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

经济师 2013年第1期 71-73,78页

作者：曹建安聂磊李珊西安交通大学管理学院陕西西安710049 毕马威(kpmg)华振会计师事务所上海分所上海200000 陕西省纺织科学研究所陕西西安710038

文章以沪深两市已完成股权分置改革并公告了股权激励实施方案的A股205家上市公司为样本,运用统计模型分析高管层持股与上市公司绩效的关系,并细分研究了股权激励相关因素对股权激励的效应影响。研究结果表明:我国上市公司高管股权激励... 详细信息

文章以沪深两市已完成股权分置改革并公告了股权激励实施方案的A股205家上市公司为样本,运用统计模型分析高管层持股与上市公司绩效的关系,并细分研究了股权激励相关因素对股权激励的效应影响。研究结果表明:我国上市公司高管股权激励目前在总体上效果不明显,股权激励与公司业绩之间不存在显著的正相关关系。股权激励存在一定程度的区间效应、板块效应和行业效应。

关键词：股权激励企业业绩相关性高管持股

同方期刊数据库博看期刊评论

在线全文

学校读者我要写书评

暂无评论

SMART SUCCESS

Beijing Review 2015年第17期58卷 19-19页

作者： Zhou Xiaoyan Huawei paves the way for Created-by-china

Huawei makes miracles. This is a contention once again lent credence by its astoundingly good performance in2014, helped in no small measure by strong smartphone sales and continuous dedication to technological innova... 详细信息

关键词：奉献精神手机销量技术创新华为

Saving the PRC from a Gasoline Economy Hydrogen Makes Sense for china’s Automobility

维普期刊数据库评论

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

Saving the PRC from a Gasoline Economy Hydrogen Makes Sense ...