Since 1978, China＇s reform of real estate tax has made great strides with important milestones marked by the resumption of real estate tax collection on Chinese- funded enterprises and Chinese nationals. In the llth ...Since 1978, China＇s reform of real estate tax has made great strides with important milestones marked by the resumption of real estate tax collection on Chinese- funded enterprises and Chinese nationals. In the llth Five-Year Plan period （2006-2010）, the state administration completed the unification of tax rates for domestic and foreign- funded companies. However, the reform of real estate tax still requires many modifications during the 12th Five-Year Plan period （2011-2015）. The new plan should strive to streamline the tax system, adjust the tax base and tax rates, and delegate taxing authority.展开更多
The present research paper is dedicated to the analysis of the impact of nationalisation on Corporate Social Responsibility （CSR） Policy in Citadele bank （formerly Parex） and Corporate Responsibility （CR） study ...The present research paper is dedicated to the analysis of the impact of nationalisation on Corporate Social Responsibility （CSR） Policy in Citadele bank （formerly Parex） and Corporate Responsibility （CR） study of the Latvian banking sector. The goal is to analyse the notion of nationalisation, the history of Citadele bank, and to scrutinise CSR policy and its aspects. Research aim is to explore the impact of CSR activities implemented by Citadele on customers＇ views after the nationalisation of the bank. The research methodology involves the analysis of the existing theoretical literature and a quantitative research method-survey conducted by an international research agency. The article also explores CSR activities of commercial banks in Latvia by applying the comparative method of research.展开更多
In order to ensure the security of the property-based remote attestation scheme, an improved, more efficient, forrml security model of property-based remote attestation is proposed, with which we prove that the user p...In order to ensure the security of the property-based remote attestation scheme, an improved, more efficient, forrml security model of property-based remote attestation is proposed, with which we prove that the user platform satis- fies the security property requirements predefmed by a remote relying party. Under the co-Corrtautational Diffie-Helknan （CDH） assumption, the proposed scheme is proved to be secure in the random oracle model. Compared with the existing schemes, the proposed scheme has a short property certificate and signature size, and requires less computational cost.展开更多
In Malaysia, the Islamic commercial institutions were established under respective legislations which contain express term on their status as a body corporate. Examples of these institutions are Islamic banks, zakah i...In Malaysia, the Islamic commercial institutions were established under respective legislations which contain express term on their status as a body corporate. Examples of these institutions are Islamic banks, zakah institutions, Pilgrimage Board and Islamic insurance （takaful） companies. In 1998, Johor Corporation （JCorp） initiated a corporate waqf entity known as Waqaf An-Nur Corporation Berhad （WANCorp）. In 2011, Majlis Agama Islam Wilayah Persekutuan （MAIWP） collaborated with Tabung Haji to develop a Class AWaqf building leased to Bank Islam Malaysia Berhad （BIMB）. The developments in waqf involving corporate entities are worth to be analyzed in order to create a new framework of waqf practice. This paper deliberated the attributes of corporations under the Malaysian law and compares them with the principles of Islamic law （Shari＇ah）. For the purpose of discussion, this paper refers to WANCorp and Awqaf Holdings as examples ofwaqf corporations in Malaysia.展开更多
文摘Since 1978, China＇s reform of real estate tax has made great strides with important milestones marked by the resumption of real estate tax collection on Chinese- funded enterprises and Chinese nationals. In the llth Five-Year Plan period （2006-2010）, the state administration completed the unification of tax rates for domestic and foreign- funded companies. However, the reform of real estate tax still requires many modifications during the 12th Five-Year Plan period （2011-2015）. The new plan should strive to streamline the tax system, adjust the tax base and tax rates, and delegate taxing authority.
文摘The present research paper is dedicated to the analysis of the impact of nationalisation on Corporate Social Responsibility （CSR） Policy in Citadele bank （formerly Parex） and Corporate Responsibility （CR） study of the Latvian banking sector. The goal is to analyse the notion of nationalisation, the history of Citadele bank, and to scrutinise CSR policy and its aspects. Research aim is to explore the impact of CSR activities implemented by Citadele on customers＇ views after the nationalisation of the bank. The research methodology involves the analysis of the existing theoretical literature and a quantitative research method-survey conducted by an international research agency. The article also explores CSR activities of commercial banks in Latvia by applying the comparative method of research.
基金This work was supported by the National Natural Science Foundation of China under Crants No. 60842002, No. 61272542, No. 60903018, No. 61103183, No. 61103184 the National High- Tech Research and Development Plan of China under Ca＇ant No. 2007AA01Z409+1 种基金 the Fundamental Research Funds for the Central Universities under Crants No. 2009B21114, No. 20101307114 the ＂Six Talent Peaks Program＂ of Jiangsu Province of China under Crant No. 2009182 and Program for New Century Excellent Talents in Hohai University.
文摘In order to ensure the security of the property-based remote attestation scheme, an improved, more efficient, forrml security model of property-based remote attestation is proposed, with which we prove that the user platform satis- fies the security property requirements predefmed by a remote relying party. Under the co-Corrtautational Diffie-Helknan （CDH） assumption, the proposed scheme is proved to be secure in the random oracle model. Compared with the existing schemes, the proposed scheme has a short property certificate and signature size, and requires less computational cost.
文摘In Malaysia, the Islamic commercial institutions were established under respective legislations which contain express term on their status as a body corporate. Examples of these institutions are Islamic banks, zakah institutions, Pilgrimage Board and Islamic insurance （takaful） companies. In 1998, Johor Corporation （JCorp） initiated a corporate waqf entity known as Waqaf An-Nur Corporation Berhad （WANCorp）. In 2011, Majlis Agama Islam Wilayah Persekutuan （MAIWP） collaborated with Tabung Haji to develop a Class AWaqf building leased to Bank Islam Malaysia Berhad （BIMB）. The developments in waqf involving corporate entities are worth to be analyzed in order to create a new framework of waqf practice. This paper deliberated the attributes of corporations under the Malaysian law and compares them with the principles of Islamic law （Shari＇ah）. For the purpose of discussion, this paper refers to WANCorp and Awqaf Holdings as examples ofwaqf corporations in Malaysia.
