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摘要： The purpose of the thesis is to analyze preferences for increasing the probability of conceiving. Willingness to pay for increasing the probability of conceiving is estimated using the private good scenario and a new complex of vitamins and minerals as the contingent product. Specifically, we use the discrete choice experiment with three attributes: the increase in the probability of conceiving, the number of months of trying to conceive from when this probability will be increased, and the cost to be paid for this product. Data are obtained through a stated preference survey conducted in 2014 in four European countries (the Czech Republic, the United Kingdom, Italy, and the Netherlands). We estimate a mixed logit model, allowing for unobserved preference heterogeneity. We find that people are willing to pay to increase a female's probability of conceiving, and their willingness to pay is higher after 12 months of trying to conceive when one is becoming infertile. Respondents are willing to pay for increasing the chance to conceive even during the period when they are not diagnosed as infertile, i. e., from 6 months of trying to conceive, except in the Netherlands. Italians are willing to pay the most, while Dutch are willing to pay the least. By controlling for the main characteristics of respondents, we find that being a female over 35 years, having experienced infertility, and perceiving probability as lower than average is increasing the probability to pay for the contingent good and hence increasing the willingness to pay for increasing the probability to conceive. Likewise, people with higher income and those reporting risky behavior (smoking and drinking alcohol) are willing to pay more. On the contrary, parents who already have a child and people who experienced abortion are willing to pay less. Considering other co-benefits while choosing the program is increasing willingness to pay, but its effect varies across countries and which part of the utility funct

摘要： Multinational enterprises (MNEs) are increasingly using offshore financial centers to pay lower taxes on their profits. This behavior has distortive effects on the global economy, as the concentration of MNE activities resembles the global map of taxation. In this thesis, I exploit the OECD country-by-country reporting statistics to analyze the determinants behind the location of profits. I employ a gravity model and demonstrate that profits are highly sensitive to geographical proximity, with both physical and societal distance being significant factors. Furthermore, my findings suggest that, first, the existing literature's definition of financial secrecy lacks a conclusive role in attraction of extra profits, as its effects are likely to be already conveyed through taxation. Second, regarding the profits specifically located in offshore jurisdictions, a reverse gravity relationship exists, where multinationals are willing to incur extra costs to shift profits to more distant tax havens, revealing yet another geographical aspect of taxation.

关键词： 课程思政   会计学   课堂教学设计   无形资产  

摘要： 在教育部《高等学校课程思政建设指导纲要》指导下,课程组积极开展教学改革实践.为实现课程思政与教学设计有机融合,文章通过分析课堂教学设计特征,以南京审计大学"会计学"课程中"无形资产核算"为例,围绕课程教学知识、能力、素质和思政目标,采用"任务式""小组合作""翻转课堂"教学方法开展教学设计.从华为遭美国"极限施压"案例引入,引导学生辨析无形资产、掌握无形资产研发过程的会计处理以及无形资产持有过程的后续处理,感悟勇于探究的科学精神,培育诚实守信、坚守准则、实事求是的职业道德观.

摘要： Institutional reputation is a valuable asset for public organizations, and its cultivation is essential to reap its positive consequences. Managing reputation involves shaping the expectations of diverse stakeholders, and communication is an effective tool to achieve this. This paper presents a case study of the reputation management strategies of the Rio Grande do Sul (Brazil) State Attorney's office during the years 2016 to 2021, when it faced attacks on its moral reputation by representatives and the media. The agency's reputation is particularly vulnerable when challenged by political parties or leaders and subjected to political pressures, making the attorney's case fees a suitable event to study the organization's management strategies. This study employs content analysis of reports published in the four main state newspapers, examination of parliamentary content, and interviews to identify the organization's reaction to negative publications. The study finds that the State Attorney General's Office has learnt to manage its reputation by emphasizing its performative dimension in the media, and it responded more assertively when the source of the threat has come from the press itself. In moments of high media salience, the organization adopted a strategy of clarification to reinforce other dimensions of its reputation.

摘要： 海思科报表存在被过度美化之嫌,真实净利润恐要大打折扣. 海思科(***)是一家医药上市公司,目前总市值超过250亿元,而其最近一年的扣非净利润不足亿元.而且,这份业绩还存在被过度美化之嫌,公司通过研发激进资本化和出售资产美化报表,真实业绩堪忧.

摘要： As the velocity and volume of data breaches increases, information security is a cornerstone to the sustainability of business functionality in organisations. The focus of traditional information security has been to address concerns through the implementation of technology. Nonetheless, the profound catalyst behind data breaches often stems from the influence of individuals on information security, necessitating human involvement to bolster the intricate array of information security technologies. Elevating the information security culture among staff members should stand as a pivotal impetus in tandem with the enhancement of information security technology. This leads to a greater need to focus on sociological solutions with lesser emphasis on technological solutions. This research aims to concentrate on mitigating the risks associated with information security breaches through the enhancement of information security culture, while decreasing the overall expenses tied to managing information security within organisations. The study was conducted using Design Science Research Methodology (DSRM), wherein artefacts, including three models, a framework and a supporting evaluation tool were developed. Through the DSRM process, these artefacts were evaluated, tested and iteratively improved. The results obtained from the assessments of the framework and tool demonstrated their efficacy in enabling organisations to derive value by assessing their security posture, prioritising cost-reduction endeavours, and formulating strategies to enhance information security culture. The practical significance of this research lies in the fact that the developed framework and tool offer a streamlined and comprehensive approach to appraising an organisation's information security status, particularly emphasising nontechnical aspects for improvement. What sets these artefacts apart is their unique integration of elements that emphasise the human impact on information security, aligning