采用CMT(Cold Metal Transfer)焊接工艺对1.8mm厚MnE21挤压镁合金型材进行焊接试验,利用扫描电微镜、万能拉伸试验机、金相显微镜和显微硬度仪等分析测试设备对焊接接头的组织、力学性能及端口形貌等进行了分析。试验结果表明:采用CMT...采用CMT(Cold Metal Transfer)焊接工艺对1.8mm厚MnE21挤压镁合金型材进行焊接试验,利用扫描电微镜、万能拉伸试验机、金相显微镜和显微硬度仪等分析测试设备对焊接接头的组织、力学性能及端口形貌等进行了分析。试验结果表明:采用CMT焊接工艺,在焊接电流110A、焊接电压12.4 V、焊接速度600mm/min时,可以获得良好的焊接接头,焊缝区的晶粒明显比热影响区和母材细小,是等轴晶组织。试样抗拉强度达到176.5MPa,断裂位置发生在热影响区,具有脆韧混合断裂特征。焊缝区的平均硬度值为77HV,高于母材和热影响区。展开更多
Multinational enterprises(MNEs)make investment decisions according to the distance factors at a sub-national level.This paper made estimates using the gravity model with provincial foreign direct investment(FDI)data f...Multinational enterprises(MNEs)make investment decisions according to the distance factors at a sub-national level.This paper made estimates using the gravity model with provincial foreign direct investment(FDI)data from 2000 to 2012 and employed three concepts of distance.Our emprical results indicate that geographic distance and cultural distance have significant negative effects on FDI flow,whereas economic distance has a significant positive effect.It suggests that FDI prefers to locate in regions that are geographically and culturally close but economically distant from the home country,which further implies that FDI in China is dominated by vertical FDI.Our findings suggest that Chinese provincial governments should place emphasis on attracting FDI from culturally close countries and provide institutional support to encourage and promote horizontal FDI.展开更多
There have been significant concerns globally regarding the undertaxation of multinational enterprises(MNEs).New Zealand has considerably relied on MNEs in terms of income tax collection.Consequently a full range of m...There have been significant concerns globally regarding the undertaxation of multinational enterprises(MNEs).New Zealand has considerably relied on MNEs in terms of income tax collection.Consequently a full range of measures to combat base erosion and profit shifting(BEPS)by MNEs have been implemented,guided by the products emanating from the OECD’s BEPS Action Plan.These law changes have been buttressed by the New Zealand tax administration through undertaking a robust intelligence-led tax compliance programme targeting high risk sectors and issues involving MNEs.Inevitably there have been some trade-offs in taking this approach,but New Zealand regards the desired behavioural shifts by MNEs as a direct result of this substantial work on BEPS,with little material impact on the level of foreign direct investment.展开更多
Drawing upon the knowledge-based view and team learning,we investigated how heterogeneity in top man agement teams(TMTs)in China in flue nces global expansi on strategies.Using panel data from Chinese listed firms fro...Drawing upon the knowledge-based view and team learning,we investigated how heterogeneity in top man agement teams(TMTs)in China in flue nces global expansi on strategies.Using panel data from Chinese listed firms from 2008 to 2014,we found that TMT functional background heterogeneity could positively affect firms'commitment to outward foreign direct investment(OFDI),as the diversification of TMT members can enrich the team's knowledge,facilitate efficient team learning,and enhance the decision-making capacity on overseas expansi on.However,tenure heterogeneity may hinder knowledge acquisition and team learning among TMT members,hence undermining firms/OFDI commitment.展开更多
文摘采用CMT(Cold Metal Transfer)焊接工艺对1.8mm厚MnE21挤压镁合金型材进行焊接试验,利用扫描电微镜、万能拉伸试验机、金相显微镜和显微硬度仪等分析测试设备对焊接接头的组织、力学性能及端口形貌等进行了分析。试验结果表明:采用CMT焊接工艺,在焊接电流110A、焊接电压12.4 V、焊接速度600mm/min时,可以获得良好的焊接接头,焊缝区的晶粒明显比热影响区和母材细小,是等轴晶组织。试样抗拉强度达到176.5MPa,断裂位置发生在热影响区,具有脆韧混合断裂特征。焊缝区的平均硬度值为77HV,高于母材和热影响区。
文摘Multinational enterprises(MNEs)make investment decisions according to the distance factors at a sub-national level.This paper made estimates using the gravity model with provincial foreign direct investment(FDI)data from 2000 to 2012 and employed three concepts of distance.Our emprical results indicate that geographic distance and cultural distance have significant negative effects on FDI flow,whereas economic distance has a significant positive effect.It suggests that FDI prefers to locate in regions that are geographically and culturally close but economically distant from the home country,which further implies that FDI in China is dominated by vertical FDI.Our findings suggest that Chinese provincial governments should place emphasis on attracting FDI from culturally close countries and provide institutional support to encourage and promote horizontal FDI.
文摘There have been significant concerns globally regarding the undertaxation of multinational enterprises(MNEs).New Zealand has considerably relied on MNEs in terms of income tax collection.Consequently a full range of measures to combat base erosion and profit shifting(BEPS)by MNEs have been implemented,guided by the products emanating from the OECD’s BEPS Action Plan.These law changes have been buttressed by the New Zealand tax administration through undertaking a robust intelligence-led tax compliance programme targeting high risk sectors and issues involving MNEs.Inevitably there have been some trade-offs in taking this approach,but New Zealand regards the desired behavioural shifts by MNEs as a direct result of this substantial work on BEPS,with little material impact on the level of foreign direct investment.
文摘Drawing upon the knowledge-based view and team learning,we investigated how heterogeneity in top man agement teams(TMTs)in China in flue nces global expansi on strategies.Using panel data from Chinese listed firms from 2008 to 2014,we found that TMT functional background heterogeneity could positively affect firms'commitment to outward foreign direct investment(OFDI),as the diversification of TMT members can enrich the team's knowledge,facilitate efficient team learning,and enhance the decision-making capacity on overseas expansi on.However,tenure heterogeneity may hinder knowledge acquisition and team learning among TMT members,hence undermining firms/OFDI commitment.
